M/S Kv Ranga Kiran Works Contractor vs. State Of Telangana
Held
The Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the impugned order within two weeks, along with a delay condonation application.
Facts
The petitioner challenged an order passed under Section 73 of the GST Act, alleging that no show cause notice was served on the GST common portal, depriving them of an opportunity to be heard. The respondents contended that notices were issued and uploaded on the portal.
Key Issues
Whether the principles of natural justice were violated due to non-service of show cause notice on the GST common portal. Whether the petitioner should be granted liberty to appeal despite the delay.
Sections Cited
Section 73, Section 169
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FOURTH 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: 24089 0F 2026 Between: ...PETITIONER AND r//s KV Ranga Kiran works contractor, Having its office at 312r1s5r1, VIDYANAGAR COLONY, KOTHAGUDEM, Bhadradri Kothagudem, Telangana, 50710 1 Rep by its Proprietor, Mr. Venkata Kiran Kunchey '1 . state of relangana,, Represented by its principar secretary to Revenue (State Tax), Secretariat, Saifabad, Hyderabad
Assistant Commissioner (State Tax),, Kothagudem_2 circle, Warangal Telangana
Commercial Tax Officer,, Kothagudem-2 circle, Warangal Telangana ...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 to issue any order, direction or writ, more particularly in the nature of a writ of Mandamus (A) Declaring 2nd Respondent in Reference No. 2D3612251 '16538D dated 31 .12.2025 under section 73 of the Act for the financial year 2021-2
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