M/S. Sri Datta Swaroop Enterprises vs. The State Of Telangana
Held
The High Court disposed of the writ petition by directing the petitioner to deposit 10% of the assessed tax liability within four weeks. The petitioner was also directed to approach the Tribunal within three months of its constitution for a decision on the appeal.
Facts
The petitioner sought a writ of mandamus to direct the GST authorities to condone a significant delay in filing an appeal and to set aside certain orders. The petitioner also sought to suspend the operation of the impugned orders.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the operation of the GST orders should be suspended pending 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 THIRTIETH DAY OF JULY 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: 24524 OF 2026 Between: M/s. Sri Dafta Swaroop Enterprises, rep. by its Prop. lndiramma Sonnati VVo. Rama Narasimulu, Aged about 62 years, Occ. Business, O1o.37193193, Road No.3, Mathuranagar, Neredmet, Malkajigiri, Malkajigiri-Medchal Distric! 500 094, ...PETITIONER AND 1. The State of Telangana, represented by its Principal Secretary (Finance and Planning), Secretariat, Hyderabad.
The Superindent of Central Tax, Neredmet GST Range of Malkajigiri Division, 8-2-77 t3and 4, 3rd Floor, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad-1 1 .
The Assistant Commissioner (ST), Malkajigiri - 1 Circle, Malkajigiri Division, Malkajigiri-Medchal District, Telangana State. ...RESPONDENTS Petition under Nlicle 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 a writ or order or direction more par
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