Sree Venkateshwara Motors INDIA Private Limited vs. Superintendent Of Central Tax
Held
The High Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the impugned order within two weeks, along with a statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the delay sympathetically and decide the appeal on merits in accordance with law.
Facts
The petitioner challenged a common adjudicating order dated 01.10.2025 issued under Section 74 of the CGST Act, 2017 and TGST Act, 2017, along with consequential Form GST DRC-07 summaries for multiple financial years (2017-18 to 2022-23), alleging it was without jurisdiction, arbitrary, and illegal.
Key Issues
Whether the adjudicating order passed under Section 74 of the CGST/TGST Act was without jurisdiction or illegal, and whether the High Court should entertain the writ petition or direct the petitioner to avail the statutory appellate remedy.
Sections Cited
Section 74 (CGST Act), TGST Act, Article 226 (Constitution of India)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 28911 OF 2026 Between: Sree Venkateshwara Motors lndia Private Limited,, 1-411a, Hyderabad Road, Borgaon P, Nizamabad, Telangana, 503230, Represented by its Director, Ivlah-ipal Reddy Nalla, Aged 77 years, S/o. Nalla Ramakrishna Reddy Fyo l-7- 139/47, SRK Nagar. Muiheerabad X Road, Hyderabad, Telangana, 500048 ...Petitioner AND 1. Superintendent of central Tax,, Nizamabad GST Range, Nizamabad Dtvision IVledchal Commissionerate, D.No.7-9-832l1 , KNAR Estate, Godown Road' Nizamabad Nizamabad, Telangana 503001
Superintendent of central Tax Group-41 ,, circle-lV Audit.ll commissionerate, H)gBtzO and 21, Sanvi Yamuna Pride, Krithika Layout, Madhapur' HITEC City, Hyderabad 500081. 3.Unionoflndia,Rep'byitsSecretary,MinistryofFinance,Departmentof Revenue, North Block, New Delhi 110001 ...ResPondents Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the a
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Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.