BharatTaxGST

M/S.Sri Sai Ram Traders vs. The Assistant Commissioner (St)

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WP/21118/2026HC TelanganaGSTCNR HBHC01043256202607 July 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI MOHAMMED RAFI, Rep., sRl SHAIK JEEI-AN| BASHA, counselfortheRespondents:SRISwARooPooRILLA, SPL.GPFoRSTAT=TAx

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Cause title — parties, addresses and appearances
[ 34eE I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARFSH KUMAR SINEiJ AND THE HONOURABLE SRI JUSTTCE G.M. ir4OHtUDDtN WRIT PETITION NO:2111 80F 2026 Between: AND M/s.Sri Sai Ram Traders, H.No..t2-7-133lR, Sy.No.616 and 631 , Raghavendra Nagar, Kukatpalty, Medchal-tMalkajgiri District, State of Tetangana. fut ;i ii; Partner Mr.Sirigiri Mahesh Reddy Aged 3g years, Occupation Business' ..,PETITIOt.IER 1. The Assistant commissioner (sr), Hydemagai.-il circre, Hyde+ebad Rurar Division, Hyderabad. 2. The State of Telangana, Rep. by lts principal Secretary, Revenuq (CT) Department, Telangana Secretariat, Hyderabad - ...RESPQNDE-.STS' Petition under Articre 226 of rhe constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the i-{igh court may be pleased to issue writ of Mandamus or any other appropriate writ or order or Direction declaring the action of the 'lst Respondent in passing the order, dated 29.i2.2ozs, the summary of the order in Form GST DRC-07, daied 29.12.2025 and fl1e Proceedings, daled 29.12.2o2s, levying tax and penalty under GGST/sGST for the tax period 2021-22 under the CGST/SGST Acts 2a17, withoLrt granting sufficient opportunity to the Petitioner, is arbitrary, contrary to the provisions of rhe Act airr:i consequently set aside the order, clated 29.12.2c2s, the summary of tF,c order in Form GST DRC-07, dated 29.12.2025 and the proceedings, dated 2g.12.2)2b passed by the 1st Respondent, as null and void. -- LA. NO;'t oF 2026 Petition under Sectio,l 151 CP'C praying that in tile Circumstances et#ed in the afiidavit filed in support of the petition, the High caui-t may be pleasec-Ib,slspend theoperationoftheorder,dated2g.12.2025,theSurnmaryoftheorderinForm csT DRC-07, dated 29.12.11025 and the Proceedings, dated .29.12.2025 passed by the 1 Respondent, for the tax period 2021-22 under the CGST/SGST Acts 2012" pending disposal of the allove writ Petition, as otherwise, the Petitioner v;ili be put to severe loss and hardshiP counsel for the Petitioner : SRI MOHAMMED RAFI, Rep., sRl SHAIK JEEI-AN| BASHA counselfortheRespondents:SRISwARooPooRILLA,SPL.GPFoRSTAT=TAx

The Court made the following: ORDER

ryE'E7 IN THE HIGH COURT FOR TIIE STATE OF TELANGANA AT HYDERABAD THE HON' BLE THE CHIEF JUSTICE AND SRIAPARE SH KUMAR SINGH Petitioner THE HON'BLE SRT JUSTICE G.M.MOHIUDDIN WRITPETITION No.2lll8 of 2026 Between: DATED: 07.07.2026 AND M/s. Sri Sai Ram Traders, I.p., UV its Partner, Mr. Sirigiri Mahesh Reddy, Kukatpally, Medchal-Malkajgiri District, Telangana. The Assistant Commissioner (ST), Hyderabad-II Circle, Hyderabad Rural Division, Hyderabad and another Respondents ORDER: Heard Mr. Mohammed Rafi, leamed counsel represents Mr. Shaik Jeelani Basha, leamed counsel for the petitioner and Mr. Swaroop oorilla, leamed Special Government Pleader appears for State Tax. 2' The writ petition has been preferred against the assessment order dated 29.12-2025 along with summary of order in Form Gsr DRC_07 dared, 29.12.2025 passed under section 73 of the Terangana Goods and services Tax Act, 2017, for the tax period April,2021 to March, 2022 imposingthe tax, and penalty. I i

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The petitioner has approached this Court alleging that it has come to know about the liability through its accountant when the show cause notice was uploaded in the tab,,Additional Notices and orders'' instead of 'Notices ancl orders" As such, its Accountant could not norico the same and did not file any objections. Therefore, respondent No. I passed th.e impugned order' 4.Hor'vever.allersonlearguments.leamedcounselfbrthepetitionerseeksliberty tothepetitionertopreferanappealagainsttheimpugnedorder'Hesubrnitsthatsome delaymighthavebeenor:curredinapproachingtheappellateauthorityandtherefore, he may be directed to corsicler it s1'mpathetically' 5.LearnedSpecial(io.".ernmentPleaderforStateTaxsubmitsthatthepetitioner was at liberty to prefer an rrppeal against the impugned order and DRC-07 taking all thegroundsasareavailableinlarvandonfactsbeforetheappellateauthorityin respect of the subject tax Perlod. 6.Horlever,uponh:aringtheleamedcounselfortheparties'sincethepetitioner seeks liberty to prefer an lppeal. rve do not wish to comment on the merits of the contentiotls raised by th(' pttnies .l.Wegrantlibenytcthepetitionertopreferanappealwithinaperiodoftwo weeks w,ith statutoq/ pr,:-deposit and a delay condonation application The petitioner may take all such grourrds ot la* and facts in the memo of appeal as are available to it. Needless to sa1. if the appellate authority is satisfied on the point ofdelay, proceed to decide the appeal on rnerits in accordance with law.

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The Writ Petition is disposed of with the aforesaid liberty. However, there shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed. . L.VIJAYA LAXN.iI ASSISTANT REGISTPTR //// sEcflo-i[oFfleER

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The Assistant commissioner (ST), Hyderabad-ll circle, Hyderabad Rural Division, Hyderabad. Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad, State of Telanagana. One CC to SRI SHAIK JEELANI BASHA, Advocate. IOPUC] . Two CCs to SRI SWAROOP OORILLA, SPL.G.P for State Tax . Two CD Copies. lourl GJP G To, 2 3 4 5 BSK

HIGH COURT DATED: 0710712026 ORDER WP.No.21 118 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS G)s, tul +l'e o 6 €IF D\I ta f- zb

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.