BharatTaxGST

Trident Fine Chem And Laboratories vs. The Asst Commissioner Of Central Tax

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WP/34047/2025HC TelanganaGSTCNR HBHC01065740202530 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN9 pages
For Petitioner: SRI P. VENKAT PRASAD REPRESENTING FOR, M/s. P.V. PRASAD ASSOCIATESFor Respondent: SRI DOMINIC FERNANDES, (sR. sc FoR cBlG)

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Cause title — parties, addresses and appearances
[ 34E8 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRTIETH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN wP. Nos.34047 AND 34056 OF 2025 WP NO: 34047 OF 2025 Between: Trident Fine Chem and Laboratories, SY NO 296141E AND 296/7/3,D'NO.16- 10314,1DA, 502319, Represented by its Proprietor Shri.Anil KumarTowar, S/o Late RaghupathiDTowar, Aged about 64Years, F/o. H No.6i9 Trident House, Balaji Hills,Near Gayatry Garden, Nizampet Road, WC, Kukatpally' Hyderabad ...PETITIONER AND 1. The Assistant Commissioner of Central Tax, Jeedimetla GST Division, H. No. 8-2-7719, Aditya Toweres, Srisai Enclave, Old Bowenpally, SecundrabaG 5000'l 1 2- The Assistant Commissioner of Central Tax, Medchal Commissionerate, GST Bhavan, 11-4-64918, Lakdi-ka-Pool, Hyderabad-S00 004, 3. Principle Director, Office of the Director General of Audit (Central), AG Office Complex, Saifabad, Hyderabad - 500 004 4. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10 001 5. lndian Bank Limited, Secunderabad branch, P B No. 1619201 , Karan Centre, Sarojini Devi Road, Kalasiguda, Secunderabad, Telangana 500 003 Represented by its Manager ...RESPONDENTS Petition under Article 226 of lhe constitution cf lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be-pleased to issue a writ, order, or direction more particularly one in the nature of a writ of \. Mandamus a. Declaring that the impugned order in Form DRC-07 bearing reference No. 2D3604240836843 dated 30-04-2024 along with 0-'1-0 No.3712O24-GST(A.C) dated 24-04-2024 passed by the 1 st Respondent under the piovisions of CGST/TGST Acl, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1 Xg) and 265 of the Constitution of lndia, and to consequehtly set aside the same and pass such further or other orde(s) as this Honble Court may deem fit and proper in the circumstances of the case. b.Declaring that recovery notice issued in Form DRC- '13dated O1-1O-2O25 and another recovery notice in DRC-'13 dated 07-10-2C25 issued by the Respondent No.2 to the Respondent No. 5 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, 'riolative of the principles of natural justice apart from being violative of Articles 1a' 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other order(s)as this Honble Court may deem fit and proper in the circumstances of the case. c. Directing Respondent No. 1 to consider and apply the retrospectrve amendment made to section 16(4) of CGST Act,2017 by inserting section 16(5) through section 118 of Finance Act (No. 2),2024 and pass fresh order if necessary. l.A. NO: 1OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Coufi may be pleaseci to stay operation of suspend the notice in Form DRC -13 dated 01-07-2025 and 07=10-2025 issued by the Respondent No.2 to the Respondent No. 5 l.A. NO: 2OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of declaring that the impugned order in Form DRC-07 bearing reference No. 2D3604240836843 dated 30-04-2024 along with 0-1-0 No. 3712024-GST(AC) dated 24-04-2024 passed by the Respondent No. 1 Counsel for the Petitioner: SRI P. VENKAT PRASAD REPRESENTING FOR M/s. P.V. PRASAD ASSOCIATES Counsel for the Respondent No.1 & 2: SRI DOMINIC FERNANDES (sR. sc FoR cBlG) Counsel for the Respondent l'Jo.3: SRI M. MURALI KRISHNA Counsel for the Respondent No.4: SRI N. BHUJAI.IGA RAO, Deputy Solicitor General of lndia Counsel for the Respondent No.5: - - - - WP NO:34056 oF 2025 Between: AND l.A. NO:1 oF 2025 TridentFineChemandLaboratories,sYNo2g6/4/EAND296/7/3,D.No.16 10314, lDA, Bollaram Village, Jinnaram Mandal, Meciak, Telangana -502 319 Represented by its Proprietor Shri. Anil Kumar Towar, S/o' Late Raghupathi D foiar, ngeO ibout 6+Years, H No. 6/9 Trident House, Balaji Hills' Near Gayatry Girden, Nizampet Road, WC, Kukatpally, Hyderabad ..,PETITIONER 2 l.TheSuperintendentofCentralTax,QutbullapurRange,Jeedimet|aDivisio-n, H. t\o. A-Z-ZZIS, Aditya Toweres, Srisai Enclave, Old Bowenpally' Secundrabad-500 011 The Assistant Commissioner of Central Tax, lt'4edchal Commissionerate' GST Bhavan, 1 1 -4-649 I B, Lakdi-kA-Pool, Hyderabad-500 004, Union of lndia, Ministry of Finance, Represented by its Secretary' Nolh Block' New Delhi-1 10 00'1 lndian Bank Limited, Secunderabad branch P B No' 1619201' Karan Centre' Srrojini O"ri Road, Kalasiguda, Secunderabad, Telangana 500 003 Represented bY its Manager 3 4 ...RESPO}tDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybeple.ased b l;.;; a writ, order, or direction more particularly one in the nature of a Writ of Mandamusa.DeclaringthattheimpugnedorderinFormDRC-0Tbearingreference f.fo. Osorfzs006901V dateO od-li-2023 along with 04-0 No' '1412023-24- nJinlsupotlesT dated 11-10_2023 passed by the 1st Respondent under the p;;;L#" of CGST/TGSI AcI, 2017 as being void' arbitrary' illegal' without irr].0i"ii"., ,iolutir" of the principles of natural iultice apart from being violative of IilL; ta, rs(rXg) and zds of the Constitution of lndia' and to conseq-uently set aside the same and pass such further or other orde(s) as this Honble-court may 0"", iit and proper in the circum'stances of the case b Declaring that recovery notice issued 'in Form DRC-13 dated 01-10-2025 and another recovery notice in occ_re dated 07_10_2025 issued by the Respondent No.2 to the Respondent No. 4 ,"A", tn" piovislons of CGST/TG'ST Acl, 2017 as being void' arbitrary' illegal' *iir,ori irriioi"tion, violative of the principles of natural justice apart frorn being violative of Articles 1a, 19(1Xg) and zd5 of the constitution of lndia, and to consequentlY set aside the same PetitionunderSectionl5lCPcprayingthatinthecircumstancesstatedinthe affidavit filed in support of the petition, th; High Court may be pleased to stay operation of suspend the notice in Form DRC-13 dated 01-07-2025 ancl 07 -10-2O25 issued by the Respondent No.2 to the Respondent No. 4. l.A. NO: 2OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation impugned order in Form DRC-07 bearing reference No. D361 123006901V dated 06-11-2023 along with 04-0 No. 1412023-24-Adjn(Supdt)GST dated 11- 10-2023 passed by the Respondent No. 1. Counsel for the Petitioner: SRI P. VENKAT PRASAD REPRESENTING FOR M/s. P.V. PRASAD ASSOCIATES Counsel forthe Respondent No.1 & 2: SRI DOMINIC FERNANDES (sR. sc FoR cBrc) Counsel for the Respondent No.3: SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia Counsel for the Respondent No.4: - - - -

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT TIYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND TIIE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION Nos.34047 and 34056 of2025 DATED: 30.06.2026 Between: W.P. No.34047 of 2025 Trident Fine Chem and Laboratories, Hyderabad AND The Assistant Commissioner of Central Tax, Jeedimetla GST Division, Secunderabad and four others. ... Respondents W.P. No.34056 of 2025 Trident Fine Chem and Laboratories, Hyderabad ... Petitioner ... Petitioner AND The Superintendent ofCentral Tax, Qutbullapur Range, Jeedimetla Division, Secunderabad and three others. . Respondents COMMON ORDER: Mr. P.Venkat Prasad, learned counsel representing P V Prasad Associates, learned counsel for the petitioner. Mr. Dominic Femandes, ieamed Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for respondent Department.

) Mr'. M. Nlurali Krishna, learned counsel appears for respondent No.3 in \\? No i4047 of 2025. 2. The background ol the cases is taken note of in the order dated 12.11.2025. which reads as under "Leanred counsel Sn P.Venkat Prasad, representing M/s. P.V.Prasad .A.ssociates, appears for the petitioner. Sri Domrnrc Fcrnandes, leamed Senior Standing Counsel for Central lloard of Indirect Taxes and Customs, appears for Central Tax. Sn B Jithcnder. Ieamed Central Goyernment Counsei, appears for Union ol India. The order-in-onginal dated 26.08.?024 assailed in \\'P.No.l.1043 of 1025 and the order-in-original daied 24.04.2024 assailed in \\'.P.\o.1,10,17 of 2025 bothrelateto the same financial year 2019-2020 and on the same subject of irregular availment of inpul tax credrt (belated fili[g of GSTR retums in violation of St:ction 16(,1) of thc Central Coods and Services Tax Act, 2017 (hereinafter relerrerl to as. "the Act")), which was discovered in one case in the course of scrutiny and in the other case on audit ob.jection. Both lay dorvn same tax liability under the Central Goods and Seniccs Tax Act, 2017, the Telangana Gooris and Senices'l'ax Ac:, lCIT and the I-ntegrated Goods and Sen,ices Tax Act, 20 t 7 On issuance of rhe gamishee notice rn Form GST DRC -13 on 01.10101-5,07.10.2025 in the respective rvrit petirions, the petitroner iras approached tlis Court as it had not irarticipared in the proceedin_9s. Lr !\'.P No.3.1056 ol 2025 the order-in-original dated ll.l0.2021cor,,ers the tax period 2018-2019, but again in this case the petitioner allegedly came to know of the proceedings only upon issuancc ol F orm GST DRC - I 3 on 0 l. I 0.201 5 /07. I 0.2025. One of the grounds for assailing the order-in-original in \\'P.No.3lC56 of 2025 is the amendment to Section l6(4) of the Act u,ith retrospective effect liom 01.07.2017 lbllowert by the circuiar dated 15.10.1024. whereby the last date for filing monrhly retums lor thc financial year 2017-2018 onwards to 2020-2021 u.rulC be 30.11.2021. If the retums are filed wrthin thecut off date. i, u ould h( treale.l as \^ ithin time. It is the case of thc petitioner that the impugned orders-in- onginal treat the belated filing of GSTR retums in violation of Sectron l6(4) of the Act $ithout taking note of tlle amendment which came into force oo 27.09.2024, though after passing of the impurncd orders-Ln-rrrigrnal. buI with retrospective effect. The petitioner. being aggieved on the abor.e coults, has pretlrred these writ petitions. Learned Senior Standing Counsel appearing for Cenrral Tax submirs rhar ire is not in a position to dispute thal t\yo orders-in- origina! have been passed covering the same tinancial year 2019- 2010. uhrch reqr.Lirc to be revised or rectified by ihe appellate authoritv or tl.r,: proper oflicer as the case may be. He, however,

3 submits that the benefit of rectification under circular dated 08.10.2024 was available to the petitioner to avail the retrospective amendment of Section 16(4) of the Act withrn six months by filing a rectification application before 07.04.2025, which it missed. However, he seeks time to obtain instructions as regards W.P.Nos.34043 and 34047 of 2025 and also W.p.No.34056 of 2025. Learned Senior Standing Counsel appeanng for Central Tax further submits that the respondent authorities may be allowed to make necessary revision or rectifrcation as respects the impugned orders-in-origina I in the meantime. The respondent authorities are at liberty to do so. Let the matters appear on 08.12.2025.',

3.

Thereafter, the impugned Order-in-Original dated 26.09.2024 was rectified on 26.11.2025 as taken note of the same in the order dated 08.12.2025. Earlier, on 17.06.2026, learned counsel for the petitioner sought time to obtain instructions from the petitioner whether it wants to approach the appellate authority.

4.

Today, though the learned counsel for the petitioner has made an alternative request for granting liberty to file a rectification in the nature of the orders under challenge, we are of the view that the appropriate remedy for the petitioner would be to approach the appellate authority taking all such grounds of law and facts as are available to it.

5.

Learned counsel for the petitioner, therefore, seeks permission to prefer an appeal under Section 107 ofthe Central Goods and Services Tax Act, 2017, wtth a delay condonation application and with statutory pre-deposit.

.1

6.

Har ing regald to the facts and circumstances as noted above, the petitioner is granted liberty to prefer appeals within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner rnay take all such grounds of law and facts as are available to it. Needless to say, the appellate authoritl.would consider the cluestion o1' deJay taking into account the aforesaid facts and circumstances and if he is satisfied on the point of delay, he shall decidc the appeals on merits in accordance with law

7.

The instant Wnt Petitions are disposed of accordingly. There shall be no order as to costs Miscellaneous applications pending, ifany, shall stand closed . B.REKHA RANI ASSI TANT REGISTRAR //II To, ECTION OFFICER.

1.

The Superintendent of Central Tax, Qutbullapur Range, Jeedimetla Division, ! No. 8-2-7713, Aditya Toweres, Srisai Enclave, Old Bowenpally, Secundrabad-500 01 '1 The Assistant Commissioner of Central Tax, Jeedimefla GST Divrsion, l-1. No. 8-2-7713, Aditya Toweres, Srisai Enclave, Old Bowenpally, Secundi.abad_ 5000'1 1

3.

The Assistant Commissioner of Central Tax, Medchal Commissionerate, GST Bhavan, 11-4-64918, Lakdi-ka-Pool, Hyderabad-500 004,

4.

Principle Director, Office of the Director General of Audit (Central), AG Ofl'ice Complex, Saifabad, Hyderabad - 500 004

5.

The Secretary, Union of lndia, Ministry of Finance, North Block, i,lew Delhi- 110 001

6.

The Manager, lndian Bank Limited, Secunderabad branch, p B No. 1619201, Karan Centre, Sarojini Devi Road, Kalasiguda, Secunderabad, Telangana 500 003

7.

One CC to M/s. P V. PRASAD ASSOCTATES, Advocate tOpUCl

8.

One CC to SRI M. MURALT KRtSHNA, Advocate tOpUCi

9.

One CC to SRt DOM|N|C FERNANDES (SR. SC for CBtb) tOpUCl 10.One CC to SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia [OPUC] 1 1. Two CD Copies BN \k rxs

HIGH COURT DATED: 3010612026 COMMON ORDER WP.Nos.34047 & 34056 OF 2025 -t6-{ritt sroir,r\ -l ,.5 c 22 ,ul 2t126 .\ z: r . -4/.t {'f lr'''11 1--,.1t! , 7 -:,- - DISPOSING OF BOTH THE WRIT PETITIONS WITHOUT COSTS p coP€ u r0, -<4rb

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.