BharatTaxGST

M/S. Sama International PVT LTD vs. The Assistant Commissioner State Taxes

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WP/9241/2026HC TelanganaGSTCNR HBHC01016875202607 July 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI MOHAMMED RAFI FOR, SRI SHAIK JEELANI BASHAFor Respondent: SRI SWAROOP OORILLA, SPECIAL GOVT, PLEADER FOR STATE TAX

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Cause title — parties, addresses and appearances
[ 3488 ] tN 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 APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 241 0F 2 ,a Between: M/s. Sama lnternational Pvt. Ltd', H.No.3-6-365/A, Sama Towers, Himayath Nagar, Flyoerabad -500 029 Rep. by its Director Mr.E.Visweswara Rao, aged 67 Years' ...PETlrtoNER AND 1. The Assistant commissioner State Taxes, Hyderguda - Ashoknagar circle, Abids Division, HYderabad. 2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad' .,.RESPONDENTS Petition under Article 226 of lhe constitution of india 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 passing the Proceedings dated 23t12t2025 for the tax period 2021-22 under the CGST i SGST Acts,2017, without considering the objections of the Petitioner daled 0811212025 as arlcitrary, contrary to law, barred by limitation under section 73 (2), and in violation of Principles of Natural JusticeandRuleofLawandconsequentlysetasidetheProceedingsofthelst Respondent dated 23t1212O25 as null and void' I.A. NO: 1 OF 2026 PetitionunderSectionlSlCPeprayingthatinthecircumstancesstatedinthe affidavit fiied in support of the petition, the High Court may be pleased' to-suspend the operation of the Proceedings passed by the 1st Respondent daled 2311212025 and Summary of the Order in Form GST DRC-07, dated 2311212025 for the tax for the tax period 2021-22 under the State Goods and service Tax Act 2017 and central Goods and Service Tax Ac1 2017,'pending disposal of the above Writ Fetition, as otherwise , the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI MOHAMMED RAFI FOR SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KT]MAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHII]DDIN WRIT PETITION No.9241 of 2026 DATED :07.07.2026 Between: M/s. Sama International Pvt. Ltd. ... Petitioner AND The Assistant Commissioner State Taxes, Hyderguda, Hyderabad and another ... Respondents ORDER: Mr. Mohammed Rafi, learned counsel represents Mr. Shaik Jeelani Basha, leamed counsel for the petitioner. Mr. Swaroop Oorilla, leamed Special Govemment Pleader. for State Taxes appears for respondents.

2.

The writ petition has been preferred against order dated 23.12.2025 along with summary of order in Form GST DRC-07 dated23.12.2025 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017, for the tax period April, 2021 to March, 2022 imposing the tax.

3.

The petitioner has approached this Court alleging that the proceedings impugned are barred by limitation and it has not been HCJ {AKrS, J)& OMM, J W P.No 9211 of 2026 given an), opportunity of being heard. However, after some arguments. Ieamed counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.

4.

Learned Special Govemment Pleader for State Tax submits that the petitioner is at liberty to prefer an appeal against the order impugned and summary of the order in Form GST DRC-07 taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.

5.

Hor.r.ever, upon hearing the learned counsel for the parties, since the petitioner seeks libefty to prefer an appeal, we do not wish to comment on the merits of the contentions raised bv the partles

6.

We grant liber-ty' to the petitioner to prefer an appeal within a period of tu'o r'' eeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds 2 of law and f-acts in the rnemo of appeal as are available to it HCJ (AKrS, J, & cMM. J W.p.No.924t of 2Ob6 Needless to say, if the appellate authority is satisfied on the point of delay, he shall proceed to decide the appeal on merits in accordance with law

7.

The Writ petition is disposed of with the However, there shall be no order as to costs. Miscellaneous apprications, if any pending, shail stand crosed. 3 aforesaid liberry. //II B.REKHA RANI NT REG!STRAR s ASSIS Dt- To 1. The Assistant Commissioner State Taxes. Abids Division, Hyderabad.

2.

The principal Setretary, Revenue (CT) De ^ Hyderabad, State of Teiang;";. -" \v '| /, sE 9. 9n. CC to SRt SHATK .jEElANi aRsnn. na 4 ^ol9_cc to sRr swARoop bcjilifi.t SIATE TAX TOPUCI

5.

Two CD Copies PSK. ., TKS trl- ECTION OFFICER Hyderguda - Ashoknagar Circle, partment, Telangana Secretariat, vocate [OpUC] PECIAL GOVT PLEADER FOR HIGH COURT DATED: 0710712026 ,K:u , \, ;a-E ??,. ,L S14 \. t;'7 h ORDER WP.No.9241 ol 2026 t DISPOSING OF THE WRIT PETITION WITHOUT COSTS. ,l I rit 2026 )ll !:;y,g;:9 .o{d" n .X-t

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.