Sure Energy Systems Private Limited v. Union Of INDIA - Telangana High Court, 3 Sept 2026

Judgment

[ 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: 28844 OF 2026 Between:

AND Sure Energy Systems Private Limited, a company incorporated under the Companies Act, 2013, bearing CIN U40300AP2009PTC065477, registered under GSTIN 36AANCS4714KlZY, having its registered oIfice al 12-2- 7Ogt)l1g1, Padmanabha Nagar Colony, Rethibowli, Hyderabad, 500028, Telangana, represented by its Director, Ayesha [Vlohammadi ...PETITIONER 1. Union of lndia, represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi, '1 1000'1 .

2. Central Board of lndirect Taxes and Customs' represented by its Chairman, North Block, New Delhi, 110001 3. State of Telangana, represented by its Principal Secretary, Revenue (Commercial Taxes) Department, Telangana Secretariat' Hyderabad.

4. The Assistant Commissioner (ST), Khairatabad-Somajiguda Circle 2, Punjagutta Division, Commercial Taxes Department, Government of Telangana, Hyderabad 5. The Assistant commissioner (sT), Mehdipatnam circle, Golconda Division, Commercial Taxes Department, Government of Telangana, Hyderabad ...RESPONDENTS Petition under Anicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction, more particularly one in the nature.of a Writ of Certiorari or any other appropriate writ, order or direction, calling for the records relating to the oider dated 30.04.2024 and the summary of the order in

FORM GST DRC-07 bearing Reference No. 2D36052400041 11 dated 01 .05.2024, passed by the 4th respondent, including order dated 20.07.2026 in FORM GST DRC-08 bearing Reference No. 2D36O7260547151, passed by the Sth respondent, rejecting the Petitioner's application for rectification dated 11.07.2026 bearing ARN A0360726004636Y and quashing the same in its entirety and remand the matter to the 4th Respondent for fresh adjudication in accordance with law, after granting the Petitioner herein an opportunity of personal hearing, and consequently also direct Respondent Nos 4 and 5 to give effect to Section 16(5) of the CGST Acl,2017, and to set aside the demand of Rs. 65,65,903 and Rs.4,72,6201- confirmed under Section 16(4) of the CGST Act for the financial year 2018-19 by considering and deciding the Petitioner's rectifrcation application dated 11 .07.2026 afresh, on merits, by conjoning the delay. if any. in filing the same, having regard to Notification_No.

2212024-Cenlral Tax dated 08j02024 and cBlc circular No. 23713112024-GS1 dated 1 5.1 0.2024 Ancl to permit adjustment of the IGST of Rs. 4,72,620 already paid by the Petitioner agarnst the corresponding GGST and SGST liability confirmed in the order dated 30.04 2024, having regard to Sectron 77 of the GGST Act read with Section 1 I of the IGST Act and Rule B9(1A) of the CGST Rules.

Petition under Section 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings for recovery of the amounts confirmed under the order dated 3004.2024. FORM GST DRC-07 dated 01 05.2024 and FoRtt/ GST DRC-08 dated 20.07.2026, including any action under Section 79 of the cGSTTTGST Act, pending l.A. NO: 2 OF 2026 disposal or the Writ Petition.

Counsel for the Petitioner: SRI ROHIT RATHI REP. FOR SRI MAYUR MUNDRA Counsel forthe Respondent No.1:SRl N. BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2: - - - - Counsel for the Respondent No.3 to 5: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX The Court made the following: ORDER

-- IN THE HIGH COURT FOR TTIE STATE OF TELANGANA AT HYDERABAD The Hon'trle The Chief Justice Sri Apares h Kumar Sineh The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.28844 of 2026 (CNR No. II8HC010s52502026) Dated: 03.09.2026 Between:

Sure Energy Systems Priyate Limited, Hyderabad, Rep. by its Director Ayesha Mohammadi.

...Petitioner and Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Bloclq New Delhi 110001 and 4 others.

...Respondents Order:

Mr. Rohit Rathi, leamed counsel appears in virhral mode for Mr. May,ur Mundra, learned counsel for the petitioner, and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents No.3 to 5.

The instant Writ Petition has been preferred against order dated 30.04.2024, passed under Section 73 of the Telangana State Goods and Services Tax Act, 2017 (for short 'the Act'), along with summary of the order in FORM GST DRC-07 dated 01.05.2024 and and

2 thc rectific.rtion re.iection order dated 20.07.2026 passed by respondent No.4.

Learnecl Special Government Pleader for State Tax submits that thc proper remedy for the petitioner is to prefer an appeal' 4.

Ilorverer, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned orders. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to considcr it sympathetically.

Upon hearing leamed counsel for the parties, since the petitioner seeks liberty' to prefer an appeal, rve do not wish to comment on the merits of the contentions raised by the parties' 6.

We grant liberry to the petitioner to prefer an appeal rvithin a period of two '*'eeks with statutory pre-deposit and a delay conclonation application. The petitioner may take all such grounds of lau.and facts jn the memo of appeal as are available to it. Needless to sa1, the appellate authority rvould consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point oldelay, proceed to decide the appeal on merits in accordance lvith larv

---a J 7.

The Writ Petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs Miscellaneous applications pending, ifany, shall stand closed.

SD/. B.REKHA RANI S TANT REGISTRAR //TRUE COPY// S ION OFFICER 1. Union of lndia, The Secretary, Ministry of Finance, rtment of Revenue, BN TKS To, No(h Block, New Delhi, 1 't 0001 .

2. The chairman, central Board of lndirect Taxes and customs, North Block, New Delhi, 110001 3. The Principal Secretary, Revenue (commercial Taxes) Department, state of Telangana, Telangana Secretariat, Hyderabad.

HIGH COURT DATED: 0310912026 ORDER WP.No.28844 of 2026 :, 1 s sEP 2026 )' (1 e- * rr(0 .a-__--:=:.t- DISPOSING OF THE WRIT PETITION WITHOUT COSTS 0 \\\q\tu T T S E 1 I t;:.,