Judgment
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTY FIRST DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 23178 OF 2026 Between:
WATER TECH ENGINEERS, Rep. by its Partner Sri Bipin Deep Singh Saluja S/o Surender Singh Saluja 1 "t Floor, Saluja Arcade,l 80, Tarbund Secunderabad, 500009, Telangana ...PETITIONER AND 'l . The Joint Commissioner of Central Tax, O/o The Commissioner of Central Tax and Central Excise, Medchal Commissionerate, D. No. 1 1 -4-64918, Medchal GST Bhavan, Lakdikapool, Hyderabad-500004 2. The Assistant Commissioner / The Superintendent, Central Tax, Central Excise and Service Tax, Cantonment Range, H.No.8-2-77l3 and 4, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad-50001 1 3. The Commissioner of Central Tax, Medchal CGST Commissionerate Review Section, Hyderabad-500004 Telangana 500004 4. The Commissioner State Tax, Telangana State, 1st Floor, CCT Complex, Nampally, Hyderabad 5. The Union of lndia, Rep. by its Secretary(Finance) CBIC, Ministry of Finance, North Block New Delhi -1 '10001 6. The State of Telangana, Rep by Principal Secretary to Revenue, Commercial Tax Department, Secretariat Buildings, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased
topleased to issue any Writ or Order or Direction more particularly one in the nature of Writ of Mandamus. declaring the action of the 1st Respondent in pursuance of the lmpugned Order U/s 161 OF GST Act dated 12-05-2026 arising out of Order in Original No.169/2025 GST with DIN No.20251256YP0000 22278 dated 15-12-2025 forthe period 2018-19, 2019-20,2020-21,2021-22,2022-23, (5 years) served on the Petitioner ot 26-12-2025 through Mail with Tax Demand of (i) Rs. 9,74,71,865 (Rupees Nine Crores Seventy Four Lacks Seventy One Thousand Eight Hundred and Sixty-five only )comprising of IGST of Rs.8,93,28,261/- CGST Rs.40,71,8021 SGST of Rs.40,71 ,8021- uls 74(1) of CGST Act 2017 with (ii) lnterest u/s 50(1) of CGST/TGST Act (iii) wrth Equal amount of Penalty of Rs. 9,74,71 ,8651 u/s 122(2)(b) of CGSTTTSGST Act 2017. is without jurisdiction or authority. contrary to the principles of natural justice, bunching of SCN and Assessment for 5 years contrary to the provisions of GST Act, without application of mind, unreasoned order, without any evidence for issue of order u/ 74, illegal, arbitrary, capricious, contrary to settled law, which is violative of Article 1 a, t 9(1 Xg), 265 and 300A of the Constitution, illegal, and to set aside the impugned .(ii)) Alternatively it is prayed that, this Honourable Court may be pleased to remand the matter to the 1st Respondent for fresh consideration after examining all documentary evidence.
LA. NO: l OF 2026 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 grant stay of all further proceedings in pursuance the impugned Order U/s '161 OF GST Act dated 12-05-2026 arising out of Order in Original No.169/2025 GST with DIN No.20251256YP0000 22278 dated 15-12-2025 for the period 2018-19,2019-20, 2020-21 ,2021-22,2022-23, (5 years) served on the Petitioner on 26-12-2025 through Mail with Tax Demand of (i) Rs. 9,74,71,865 (Rupees Nine Crores Seventy Four Lacks seventv one Thousand Eight Hundred and sixty-five only ) comprising of rGST of Rs.8,93,28,261l- CGST Rs.40,71,8021_ SGST of Rs.40,71,8021- uls 74(1) of GGST Act 2017 with (ii) rnterest u/s 50(1) of cGsr/TGST Act (iii) with Equal
amount of Penalty of Rs- 9,74,71,865/- u/s 122(2)(b) of CGST/TSGST Act 2017, Pending disposal of this Writ Petition.
Counsel for the Petitioner: SRl. T S MURTHY Counsel for the Respondent No. 1 To 4 & 6: SRl. DOMINIC FERNANDES (sENroR STANDtNG COUNSEL FOR CBIC) Counsel for the Respondent No.S: SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
-'<l_fe!^-r7 l\IHi I ll(,l l ( ( )i R l I:OR Illl SI.\ lt Oi-l-trl.A\(r,\\.\ .\ I IIYDT.,RAI]At) fI IF H()\'BI.l'I Ill, ( lllEI JUS'llCIl SRI APARFISI{ KUMAR SINGH ,\\I) I lll' I IO\ lll.t, SItl .lt, S'f ICI: G.\,'l \1OI{ILIDDIN \\'Rll I'tr I-1l'lON No 23l78 of'2026 I)atcd: i 1.08.2026 [Jetween:
\\'ater Icch l:nginccls. Rcp. irl its l'arlncr. Sri llipirr I)ccp Singh -farbund. Secunderabacl. I elangana.
I)ctit ioner and l-hr Ioint ( ornrnissioncr ol ('cntral -l ar.
Medchal Cornrli:sioneratc.
Lakdikapool. Ilr derabad and 5 othcrs.
Respondents ()RDIit{ Mr. l .S VIurLhy. learncd cor.rnsel flor the petitioner \1r. Don'rinie I ernandcs. learned Senior Standine Counsel for Central []oard ot'lndirect I'arc> and C ustorns (( U_lC ). appcars lbr rcspondcnt No.3 order. dated I2.()-i.2()26 and Lhe ordcr- in-original. dated 15.l)..2025 As a sequ,--1. nriscellancous petitions. pending if'any, stand closed SD/. B,REKHA RANI 2.
I carncd couuscl lirr tllc pctitioncr secks pcrrnission ol'this Court to riithclras the srit iretiti()n \\ith liberty to tile an appeal against the re-iection 3.
lrr vieu ol the abovc. thrs Writ Pctition is dismisscd as withdrarvn u'ith libcrtl a' prayed lor. No costs //TRUE COPYII l-:_'ll \ecroru orrr ASS RAR CER To, 1. One CC ro SRI T S MURTHY, Advocate tOpUCl 2 one CC to SRt. DOt\,flNlC FERNANDES (senior s iOpUCJ I Lr \r,/-lrrrrEo (sentor standing counsel for CBIC) 3. One CC to SRI N, BHUJI rNDrA [opuc] \NGA RAo, DEPUTY solrcrroR GENERAL oF 4. Two CD Copies I i DAN \ I !
l I
HIGH COURT DATED: 3110812026 ORDER WP.No.23178 ot 2026 R 1HE S 14 ,l\ tlil i* i TCiii'C (, t5sff2At (' z., t -:t * DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS \qil b \t