Judgment
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINTH 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: 21552 OF 2026 Between:
M/s. SV Computers, 1-7-255 to 263, 275 to 280, Shop No.28, Ground floor, Chennai Trade Centre, Park Lane, Secunderabad, Hyderabad - 500001 Telangana Rep. by its Partner, Sri. Sunil kumar malpani. S/o. Kanhaya lal malpani, Aged about 47 Years.
...PETITIONER AND 1. The Superintendent of Central Tax, Begumpet Range-lll, 3rd floor, 3A-3B, Plot No. 1-8-382, Queens Plaza, SP Road, Secunderabad - 500003.
2. The Assistant Commissioner, Begumpet GST Division, 3rd floor,3A-3B, Plot No. 1-8-382, Queens Plaza, SP Road, Secunderabad - 500003.
3. Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, New Delhi - i 10001 .
...RESPCtiDENTS 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 an appropriate Writ, Order or direction preferably a Writ in the nature of Writ of Mandamus declaring the action of the 1st Respondent in issuing the recovery notice dated 03-06-2026 in O.C No. 8712026 and also the adjudication order passed by the 2nd respondent in OIO No.10/2025-26-ADJN(GST)-AC dated 13-12-2A25 levying the tax, interest and penalty under section 73 of the GST Act 2017 as illegal, arbitrary, unjust, improper, unethical, contrary to the provisions of the CGST Act and rules and IGST Act passed in utter violation of the principles of naturai justice, and without authority of law and jurisdiction, violative of articles M, 19(1)(9),Z,265 and
300,4 of Constitution o1 lndia and consequen y to setaside the impugned adjudication order dated 30.12 2025.
l.A. NO: 1 oF 2026 Petition under Section i 51 cpc praying that in the circumstances stated in the affidavit filed rn support of the petition, the High Court may be pleased to suspend the operation of the recovery notice dated 03.06.2026 issued by lhe 1st Respondent herein pending disposal o{ the writ petition.
Counsel for the Petitioner: SRI M.V.J.K.KUMAR Counsel for the Respondent Nos.1 & 2: SRI DOMtNtC FERNANDES, SENIOR STANDING COUNSEL FOR CBIC Counsel for the Respondent No.3: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER
IN THT] HIGH COURT FOR STATE OF TELANGANA E THE TION'BI-E THT] CTIIT]F' .IUSTI RI APARESH KUMAR SING I ATU THE HON'BLE SRI ruST IC E G.M.MOHIUDDIN WRIT PETITION N .21552 of 2026 o Da ted:09.07.2026 Between:
Mi s. SV Cor.nputers . . . Petitioner and 1'he Superintendent of Central Tax.
Begurnpet Range-lll, 3'd Floor. 3A-lB. Plot No. I -8-382.
Queens Plaza, SP Road.
Secunderabad 500003.
and 2 others.
... Respondents ORDER:
Learned counsel Sri M.V.J.K.Kumar appears fbr the petitioner Sri Dorrinic Fernandes. lcarned Senior Standing Counsel for Central Board of lndirect Taxes and Customs (CBIC), appears for respondents No. I and 2 2.
-l-he rvrit petition has been preferred challenging thc action of respondent No.1 in issuing the recover)' notice dated 03.06.2026 and also the ad.iudication order passed by respondent No.2 dated 30.12.2025 AT HYDEPABAD
Ierring 1s1. interest and pcrr.llr\ undcr Section 7J ot'the Ccntral (ioods and Sen ices I ar ..\c t. l0 I r 3.
l'hc petrriorrcl has approached this Court alleginr: that it has corne to kno\\ aho,t the li.bilitr .nl.r ,pol1 thc issuance ol thc rec.rerr ntrtice datcd 03.06.2016 .+.
Hoscver. aller sonrc argutrents. learned counsel fbr the order-in-o.eina1. Ilc sLrbnrits that sonre deral mieht hare becn occurrcd approachrnu the appellatc authorit\ and thcrefore. it nav be directed petitioner seck: liherty to the petitionc-r to pre I'er ln to corrsider ir sr rnpatitelicallr iln appeal against thc lor the parties. s ince 5.
l-earned Senior Standing Counsel fbr CBIC submits that the petiti()ner u as at liberty to prct'er an appeal against thc c rder_ in_original takirg all thc s'ourrr: rs Arc ii\ailahlt: in Iari anci on lacts befbre the appe llatc autitoritv irr r.espect ol the sLrh.ject tax periocl 6.
Ilorrcrcr. upon hcarirru thc learncd counsel lhc 1r1'1j11on.,' .,,.cks liherlr t(, lrrclr'T itrr appcal.
cornnrcnt on (itc llcrits oithc conLentions ratsccl br lve do not rlish to the pa'ties 7 Ie eranr iibc|rr to the iretitioner to pref.er an appeal r.r.ithin a ;rcriod .11*1r *eer<s * irh statutorl p.c-deposit and a derar c.,dona[ion
.t To application. The petitioner rnay take all such grounds ollaw and facts in the merno of appeal as are available 16 it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid lacts and circurnstances and if it is satisiled on the point of delay, proceed to decide the appeal on merits in accordance with law.
During the period of two weeks within which the petitioner has to file the appeal, no coercive steps be taken against the petitioner pursuant to the irnpugned reoovery notice.
8.
The writ petition is accordingly disposed of with the aloresaid liberty. There shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed.
SD/- A .JAYASREE ASSISTANT REGISTRAR.
//TRUE COPY// ,/-e SECTION OFFICER 1. The Superintendent of Central Tax, Begumpet Range-lll, 3rd floor, 3A-3& Plot No. 1-8-382, Queens Plaza, SP Road, Secunderabad - 500003.
2. The Assistant Commissioner, Begumpet GST Division, 3rd floor, 34-38, Plot No. 1-8-382, Queens Plaza, SP Road, Secunderabad - 500003.
3. The Secretary, Union of lndia, Ministry of Finance, Department of Revenue, New Delhi - 1 10001 .
4. One CC to SRI M.V.J.K.KUMAR, Advocate [OPUC] 5. One CC to SRI DOMINIC FERNANDES, SENIOR STANDING COUNSEL FOR CBrC [OPUC] 6. One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF rNDrA [OPUC] 7. Two CD Copies rr9,
HIGH COURT DATED: 0910712026 ORDER WP.No.21552 of 2026 R 1 HE 5]Atf r-O d\.
^\9-\ o ( v 3 [ JUI 2[28 \\ -,''% '\. \gs,o,rH .b,// rt DISPOSING OF THE WRIT PETITION WITHOUT COSTS.
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