Sure Energy Systems Private Limited vs. Union Of INDIA
Held
The High Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the impugned orders 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.
Facts
The petitioner challenged an assessment order dated 30.04.2024 passed under Section 73 of the Telangana State Goods and Services Tax Act, 2017, its summary in FORM GST DRC-07, and the subsequent rejection of their rectification application dated 20.07.2026 in FORM GST DRC-08.
Key Issues
Whether the High Court should entertain a writ petition challenging an assessment order and rectification rejection, or relegate the petitioner to the statutory appellate remedy, including the consideration of delay in filing the appeal.
Sections Cited
Section 73
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: 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
Union of lndia, represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi, '1 1000'1 .
Central Board of lndirect Taxes and Customs' represented by its Chairman, North Block, New Delhi, 110001
State of Telangana, represented by its Principal Secretary, Revenue (Commercial Taxes) Department, Telangana Secretariat' Hyderabad.
The Assistant Commissioner (ST), Khairatabad-Somajiguda Circle 2, Punjagutta Division, Commercial Taxes Department, Government of Telangana, Hyderabad
The Assist
The judgment continues below.
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