Judgment
[ 34EE I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAO (Special Original Jurisdiction) iUESDAY, THE FOURTEENTH DAY oF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARES}I KUMAR SINGH AND tnE uoruounABLE sRrJUsrcE G WRIT PETITION NO: 22150 OF 2026 Between:
N U[JD T ItilO II M/s.lilagic Wings, 1-8-715, Shop No.4, Alekya Residency, Nallakunta, lJi""j?l"o - 500 044. Rep. by its Proprietrix, lVrs.A]shwarva Joshi, Ased ...PETITIONER AND 1. The Superindent Central Tax, Ramnagar GST Range, 2nd Floor, 3-4-11812, NR, Ramanthapur, Hyderabad - 500 0'13, Telangana State.
2, The Union of lndia, Rep. by its Secretary, Department of Revenue, Ministry of . Finance, New Delhi.
...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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1"t Respondent in issuing the Order-in-Original dated 2410112025 for the tax periods 2020-21 under the IGST/ CGST / SGST Acts.20'17, without following the due process of law as arbitrary, contrary to law. without jurisdiction and in violation of Principles of Natural Justice and Rule of Law, against Article 14, 19 (i) (g) and 265 of the Constitution of lndia and consequently set aside both the Order-in-Original dated 2410112025 as null and void
Petition under Section '1 51 CPC praying that in th3 circuntstances stated in the affidavit fileC in support of the petition, the High Couft rnay $rr pleased to suspend the opei'ation of the Order-in-Origina! issued by, the 1st Respondent dated 24io'li2a2t for the tax period from 2o2t-2i under the ldST / CGST/ SGST Acts 2017, penrling disposal of the above Writ Petition, as otheruise the Petitioner will be pui tr, sere'e oss and hartisl'rip Counsel for the Petitioner: SRl. SHAIK JEELANI BASHA Counsel for the Respondent No. 1: SRl. DOMINIC FERNANTTES (sENroR STANDtNG COUNSEL FC)R CB|C) Counsel for the Respondent No.2: SRI tl. Bl-lU.IANGA RAC, DY. SOLICITOR GENE:RAL OF INDIA The Court made the following: ORDER l l.A. NO: 1 OF 2026
IN THE HIGH COUR'I' F'OR'IHI] S'IAI'TI OF'TELANGANA A1'I{YDERABAI) The Hon'ble The Chief .lustice Sri Aparesh Kumar Sinsh and -I'he Hon'ble Sri .lustice G.NI.Mohiuddin Writ Pctition No.22150 of 2026 Dated: 11.07.2026 Betw een :
M/s. Magic Wings, l-8-715, Shop No.4, Alekya Residency, Nallakunta, Flyderabad 500 04,1, Rep. by its Proprietrix, Mrs. Aishw,ary'a Joshi, aged 4[i ycars Petitioner ANI) The Superintcndent Cenu al '['ax, Ramnagar OS'l' Rangc, 2"'r ltloor.
i-4-l I 8/2, NR. Rarnanthapur', Hyderabad -500 013. -fclangana State and another ... Respondents ORDER:
lleard Mr. Shaik Jcclani [Jasha. ]carncd counsel appearing lor the petitioncr and Mr. Dorninic Fernandcs, learned Senior Standing Counsel fbr Central Board o1- Indirect Taxes and Customs (CBIC), appearing lbr responden t No. I
2 3.
'l'hc petitioner has apploached this ( ourt ,rlle.tring that the 2.
l'he u,rit petition has becn pref'erred against order- in-origina I dated 24.01 .1015 passed uncler Section 73 ol' the C:ntral Goods and Serrices Tax Act. 1017. tbr the tax period April. 202C to March. 2021 impugned ordcr-in-origitrrl has been passt'cl rvi hor-rt an p.lv I ng an opportunitv of personal hcarin.c.. How'er e r. alier sotlc arguments.
leamed counsel tor the pctitioncl seeks liber'ly ttt the petitioncr to prel'er appeal against the irnpugncd order-in-origirtal. He subniits that authoritl and therctirrc. hc lna)' bc dircctcd to considet' it somc delal rright har c hcen occurred in approaching the appellate syrnpathcticallr is at libcrtl- 1o pre f'el all appeal against the irlpugnerl order- in-origina I taking all the grour-rds ns arc arailable ir-r law' and o r f-acts befbre the appellate authoritv in respect o1'the subiect tax pcriod 4.
Lcarrred Starrdinr ('otrnsel 1or CIIIC sr-rlrrnits hat the petitioner 5.
[ [o.,rever'. upon hcaring the learncd couttscl lbl the pafties. since the lg1i1l6ng1 sceks lit,r'r'1) to pref'er appcal. wr. do not rvish to an cor-nnrcnt ()n thc rxcrirs r)1'thc corltentions raiscd b} th. partics
3 6.
Accordingli'.
vVc grant libert), to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. 1-hc- pctitioner may take all such grounds of law and on 1'acts in the memo ol appeal as are available to Needless to sa)'. the appellatt authorit\ wor-rld consider the question of delay taking into account thc afblcsaicl lircts and circurnstances and if it is satislled on the point o1'dclar, plocccd to decidc the appeal on rnerits in accordancc w,ith lar.r 7.
I'he Writ Petition is disposed ol' with thc albresaid liberty To, l-{owever. there shall be no order as to costs Miscellancous applicatior-rs pcnding, il'any, shall stand closed SD/. A.SREENIVASA REDDY ASSISTANT REGISTRAR //TRUE CCTPY// --o- SECTION OFFICER 1. The Superindent Central 1-ax, Ramnaglr GST Range,2nd Floor, 3-4-",1812, NR, Ramanthapur, Hyderabad - 500 013, Telangana State.
2. The Secretary. Union of lnclia, DQpartment of Revenue, Ministry of Finance.
New Delhi.
I 3 il; 66 io snr. sHAIK IEELI\NI BASHAI,\dvocate [oPUC] 4. One CC to SRl. DOMINIC FERNANDES (senior standing counsel for CBIC) loPUCl 5. One CC to SRl. N. BHUJANGA RAO, DY. SOLICITOR GENERAL OF rNDrAloPUCl 6. Two CD Copies Bm TKS 4D
HIGH COUR'T DATER :',| 4/il7/:20 jl'ilr6 o nc SI4.i 1.- 5 ,t) J (J 2 JUL Nffi 't i.
L+ ., .,, t1(o ", JI .1., ORDER WP.No.22150 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS * :spatCs ), ), l?b T