M/S Kakatiya Exports vs. The Superintendent
Held
The High Court, without commenting on the merits, granted the petitioner liberty to prefer an appeal against the impugned order within two weeks, along with a statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the delay sympathetically and then decide the appeal on merits.
Facts
The petitioner challenged the Summary of Notice (DRC-01), Summary of Order (DRC-07), and the Order-in-Original, alleging they were unsigned, lacked a Document Identification Number (DIN), and were issued without Form GST DRC-01A. The petitioner sought to have these actions declared non-est and the orders set aside.
Key Issues
The key legal issues were the validity of assessment orders issued without physical/digital signatures, without a Document Identification Number (DIN), and without issuing Form GST DRC-01A as required under the GST Rules.
Sections Cited
Rule 142(1A)
AI-generated summary — verify with the full judgment below
[ 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
The Union of lndia, Rep by its Secretary Ministry of Finance North Block New Delhi I 10 001
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
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.