Kekkarla Sujatha vs. Union Of INDIA - Telangana High Court, 02 July 2026

Cause title — parties, addresses and appearances

THE HONOURABT.E THE CHIEF JUSTICE APARESI.I KUMAR SIT.IGH AND -"1-'- THE HOIJOURABLE SRI JUSTICE G.M. II4OI{IUDDIN IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Spe{at Originat Jurisdiction) THURSDAY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT WRIT PETITION NO: 3543 40F 2025 [ 3488 ] ...PETITIONER Between: AND Kekkarla Sujatha, W/o Srinivas, aged about S0 years, Occ,Business, Ri./o H. No. 1 6-6- 1 24, Perukawada, Under 6ridge, WarangJt. t !.1i9n of _lndia, Represented by The Secretary, Department Of Revenue Ministry of Finance North Block, New Delhi 110 OOi 2 central rax, centrar Excise and service Tax, office of superintendent Ramnagar GST Range, 2nd- Ftoor, Etegani Edifice, g_al i Bf2 Ni, Ramanthapur Hyderabad-5000.1 3 3. Assistant Commissioner (State Taxes), Warangal Urban _ lll, Warangal Division. Warangal. 4. Development Credit Bank Ltd, (DCB) Rep. by its Branch Manager, Warangal Branch ...RESPONDENTS Petition under A,ticre 226 of the constitution of India praying that in the circumstances stated in the affidavit fired therewith, the High court may be preased to issue a suitable writ, order or direction more particurarry one in the nature of wRrr oF CERTIORARI cailing for the records pertaining to the order Dt,3o-o4-2024 vide reference No.2D3604240a46470 issued by the 3rd Respondent and set aside the said order as irregar, arbitrary and viorative principres of naturar Justice and consequenfly Direct the Respondents 3 and 4 to unfreeze the Bank Account with 4th Respondent. l.A. NO: 2 oF 2025 Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired rn supoort or the petition, the High court may be preased to suspenc the order Dr 30-04-2)24 vide reference No.2D3604240846410 issued by the 3rd Resporrdent pending disposa of the main Writ petiticn. Counsel for the Fetitioner : SRI S.A.V.RATNAM Counsel fo- the Flespondeni No.1 : SRI N.BH[JJANGA FlACt, Dy.Solicitor General Of ln dia (lounsel forthe Respondents No.2&3: sRl swARoop ooRlLLA, sc FoR srATE TAx Oounsel for the Respondents No.4 :

l'he Court rnade the I'ollovuing: ORDER

IN THE HIGH COURT FOR THE STATB OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTIC E G.M.MOHIUDDIN wRIT PETITION No.35434 of 2025 DATED: 02.07.2026 Between: Kekkarla Sujatha Wo. Srinivas ... Petitioner AND Union of India Represented by the Secretary, Department of Revenue, Ministry of Finance North Block, New Delhi-110 001 & 3 others ... Respondents ORDER: Heard Ms. S.A.V.Ratnam, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, leamed Speciat Govetntnent Pleader for State Tax, appearing for respondent Nos.2 and 3. 2 The writ petition has been preferred against the order in Form GST DRC-07 dated30.04.2024 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017 , for the tax period April, 20 1 8 to March, 20 19 imposing the tax, penalty and interest.

The petitioner alleges that the show cause notice calling for her objections/explanation was uploaded in the common portal. The petitioner states that as she is an illirerate, he was not aware of the same being uploaded in the common portal. I)ulsuant to the impugned older, a Gamishee Notice in Form GST DRC- 13 dar:ed 17 .10.2025 was also issued.

However, after sonre arguments, learned counsel for the petitioner seeks liberty to the petitioner 1o prefer an appeal against the impugned order. He submits that some delav rnight have been occurred in approaching the appellate authority and therefore, ht: may be directed to consider it sympathetically.

Leamed Speciai (iovernment pleader for State 'fax submits that the petitioner was at libert.,. t,: prefer an appeal against tl.re impugned order taking all the grounds as are a'ailable in law and on facts before the appellate authority in respect of the subject tax period.

However, upon herrring the learned counsel for the pafties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties. 7. we grant liberty to the petitioner to pref'er an appear within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take a, sucr grounds of law and f'acts in the memo of appear as J are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and ifit is satisfied on the point ofdelay, 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 impugned garnishee notice.

The Writ Petition is, accordingly, disposed of with the aforesaid liberty. However, there shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. T. SRINIVASA REDDY ASSI .].ANT REGISTRAR //// CTION OFFICER To, 1, The The Secretary, Union of lndia, Deparlrndnt Of tlevenue Ministry of Finance North Block, New Delhi '1 10 001 2. 'Ihe Office of Superintendent Central Tax, Central Excise and Service Tax, llamnagar GST Range, 2nd Floor, Elegant Edifice, 3-4-11812 NR, Ramanthapur Hyderabad-5000 1 3

The Assistant Commissioner (State Taxes), Warangal Urban - lll, Warangal Division. Warangal.

One CC to SRI S.A.V.RATNAIU, Advocate. [OPUC]

One CC to SRI N.BHUJANGA RAO, Deputy Solicitor General of lndia, High Court for the State of Telangana at Hyderabad. IOPUCI

One CC to SRI SWAROOP OORILLA, SPL.G.P for State Tax. [OPUC]

Two CD Copies. 6 BSK

HIGH COI..'RT DATED: 02/07/20;10 ORDER WP.No.3S434 ot 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS \{ s E 14 rl, ,,4,' ,,.t 1 B s 7 r)u ,' fi ( ) ,2 d) l t ( 2L 1