Judgment
[ 3488 ] IN THE HIGH COURT'FOR THE STATE OF TELANGANA AT HYDERABAO (Special Original Jurisdiction) FRIDAY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUST]CE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO:21776 OF 2026 Between:
M/s Kakatiya Exports, 7/3/83 tVlankamma Thota Karimnagar-S0s OCi State of Telangana Rep by its l\rlanaging Partner MrChadalawada Vishwestnv_ar- Rao Aged 66 years Occupation: .Business ...PETITICNER AND '1 . The Superintendent, Karimnagar Urban Range Medchal Comrnissionerst+ Karimnagar 505 001 2. The Union of lndia, Rep by its Secretary Ministry of Finance North Block New Delhi I 10 001 3. The Central Board of lndirect Taxes and Customs, Rep by its Chairman Ministry of Finance Department of Revenue North Block Central Secretariat 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 Writ of Mandamus or arty olher appropriate Writ or Order or Direction declaring (1 ) the action of the 1't Respondent in issuing the Summary oi_thg Notice in Form GST DRC-O1 daied 11og2o23 without signature either physically qlcligitally and the digital signature validity unknown in the Summary of the order in Form GST DRC-07 dated 27.01 .2025 are nonest in the eye of larr (2) the action cf flfe f Respondent in passing the Summary of the Order in Form GST DRC-07 dated
27.01 .2025 and the Ordt:r-in-Original dated 26.12.2024 without issuingr-F_c::-m GST DRC-01 A as contempl,?ted under Rule 142(1A) of the Rules 2017 is not valid in the eye of law; (2) the actior of the 1st Respondent in issuing the Sumrnar;, of Sho'uv Cause Notice dated 1 '1 Og .2023 and passing the Summary cf the Order inFs.m GST DRC-07 dated 27.O1.202t; without generating Document ldentification Nurnber (Dll.l) is contrary to Circular lr)o 12814712019-GST dated 23.12.2A19 and the judgment of the Hon'ble Supreme Court of lndia in W.P.(Civil) No.320 of 2022 dated 18.O7.2022 and consequently set aside the Summary of the Order in Form GST DRC-07 dated 27 .O1 .2025 and the Crder-in-Original dated 26.12.2024 passed by the 1St Respondent for the tax period 2020-21 under the IGST Act 2017 as null and void.
l.A. NO: 1 OF 2026 Petition under Secti<rn 151 CPC praying that in the circumstances statecf !n the affidavit filed in support cf the petition, the High Court may be pleased.tc..Suspend the Operation of the Sunrmary of the Order in Form GST DRC-07 dateci 27-Lt.2025 and the Order-in-Origrnal dated 26.12.2024 passed by the 1S' Respondent fcr the tax period 2O2O-21 under -he IGST Act 2017 pending ciispcrsal of the-ai:eve WTt Petition as othenivise the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner: SRI MOHAMMED RAFI Counsel for the Respondent Nos.1 and 3: SRI DOMlNle FERNANDES, SC FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS(CBIC) Counsel forthe Respondent No.2: SRI N. BHUJANGA RAO, SC FOR CENTRAL GOVERNMENT The Ccurt made the following: ORDER
-x- IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APAR-f,SH KUMAR SINGH AND THE HON'BLE SRI JUSTIC E G.M.MOHIUDDIN WRIT PETITION No.21776 ot2026 Dated: 10.07.2026 Between:
M/s. Kakatiya Exports ...Petitioner and The Superintendent.
Karimnagar Urban Range, Medchal Commissioner.
Karimnagar - 505 001, and 2 others.
. .. Respondents ORDER:
Learned counsel Sri Mohatlmed Rati appears for the petitioner Sri Dominic Fernandes. learned Senior Standing Counsel lor Central Board of Indirect l'axes and Customs (CBIC), appears for respondents 1 and 3.
\ I
- -) 2.
The urit pet tion has bccn preferred against th; sumrnarl, of the notice in Iionn r.lS.[ I)RC-01. datcd 11.09.20]3. the summary- of the order in Form Glil DRC-07. dated 27.01.2025 and thc order- in-original dated 26.Il.2014 3.
Thc pctit.oner has approached this court alleging that the sulnmar\ o1' rhe shou cause notice in |ornt CSI' DRC-01 datcd I1.09.202-l ancl tre surlrnan o1'thc order in Forrn GST DRC-07 dated 27.0 1.2025 are unsigncd docur.ncnts 4.
Hou evcr. alier sorne arsuments. lealned counsel fbr the petitioner seeks I bertl to the petitioner to preitr an appeal against the rmpugned order-in-orisinal. Ile submits that some delay might have been occuned in approaching the appellate authority and therelbre. it rnar be dircctetl to consider it s1 rnpatheticall-r 5.
Learnecl Senior Standirrs (lounsel tbr (IBIC ;ubmits that the petitioner was at libertl to preler an appeal against the order- in-original and I)RC-07 takirg rrll thc grounds as are available in law and on facts betbre thc appellate authorit\ in respect olthc subject tax period.
',lg4!, J To, 6.
However, upon hearing the learned counsel lor the parties, since the petitioner seeks liberty to pret-er an appeal, we do not wish to colrrrrent on the merits of the contentions raised by the parties 1 .
We grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may'take all such grounds ollau and facts in the memo ol appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the afbresaid facts and circumstances and il it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
8.
The writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs Misce[laneous applications pending, if any, shall stand closed.
SD/. A.JAYASREE ASSISTANT FfG{STRAR //TRUE COPYII ./'(9 SECTION OFFICER The Superintendent, Karimnagar Urban Range l,4edchal Commissionerate Karimnagar 505 001 2. The Secretary Ministry of Finance North Block, The Union of lndia, New Delhi 110 001 3. The Chairman Ministry of Finance Department of Revenue i totlt Stock Central Secretariat, The Central Board of lndirect Taxes and Cu5[oms; New Delhi 4. One CC to Sri Mohammed Rafi, Advocate [OPUC] 5. One CC to Dominic Fernandes, SC for Central Board of lndirect Taxes and Customs(CBIC)[OPUC] 6. One CC to Sri N. Bhujanga Rao, SC for Central Government[OPUQ 7. Two CD Copies 1 N TJ
HIGH COURT DATED: 1010712026 ORDER {il WP.No.21776 ot 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS A\ ., U./P 1n\/ ') r\ O'. IE t H5rH L, a c to