M/S Anukar Medicals Private Limited vs. The State Tax Officer
Held
The High Court, upon hearing the learned counsel for both parties, did not delve into the merits of the contentions raised. Instead, the Court granted liberty to the petitioner to prefer an appeal against the impugned order within a period of two weeks. This appeal is to be filed with statutory pre-deposits and a delay condonation application. The Court directed that the appellate authority would consider the question of delay, taking into account the facts and circumstances presented, and if satisfied, proceed to decide the appeal on merits in accordance with law. The writ petition was accordingly disposed of.
Facts
M/s Anukar Medicals Private Limited (Petitioner) filed a writ petition before the Telangana High Court challenging an order in Form GST DRC-07 dated 23.12.2025, passed by the State Tax Officer (Revisions) (Respondent No. 1) under Section 73 of the CGST Act. The order pertains to the tax period April 2021 to March 2022 and imposes tax, interest, and penalty. The Petitioner sought to declare the order unconstitutional and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India, and to set it aside. The Petitioner also filed an interlocutory application seeking a stay on the operation of the impugned order.
Key Issues
1. Whether the impugned order in Form GST DRC-07 dated 23.12.2025, passed by the State Tax Officer (Revisions) under Section 73 of the CGST Act, is unconstitutional, without authority of law, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India? Petitioner's Arguments: The Petitioner sought to set aside the impugned order on grounds of unconstitutionality and violation of fundamental rights. The learned counsel for the petitioner sought liberty to prefer an appeal against the impugned order, submitting that some delay might have occurred in approaching the appellate authority and requested sympathetic consideration for condonation of delay. Revenue's Arguments: The learned counsel for the respondents submitted that the petitioner is at liberty to prefer an appeal against the impugned order, taking all available grounds before the appellate authority.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FIRST 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: 23312 OF 2026 Between: AND 1 IVlis Anukar Ir,4edicals Private Limited, Rio 6-3-666/1 to 6 Opp Nll\/S Hospital Somajiguda Hyderabad Telangana 500082 represented by its [trlanaging Director Arugonda Sridhar S/o Late A Laxminarayana Aged 54 years R/o 1- 1-23otg Flat No 102 Union Bank Lane Sai Krishna Mansion Chikkadpally Musheerabad Hyderabad Telanagana ..PETITIONER The State Tax Officer, (Revisions) Khairatabad Somajiguda 5-9-279 4th Floor B Block lVayur Kushal Complex Beside Chermas Abids Hyderabad The Assistant Commissioner (ST), Khairatabad Somajiguda 15-9-279 4lh FIoor B Block Mayur Kushal Complex Beside Chermas Abids The State of Telangana, Represented by its Secretary Revenue (Commercial Taxes) Department Secretariat Hyderabad ...RESPONDENTS 2 3 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court m
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