BharatTaxGST

M/S. Organ Ads vs. The Union Of INDIA

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WP/14362/2025HC TelanganaGSTCNR HBHC01027662202524 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI E.HARI BABUFor Respondent: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENry FOURTH DAY OF JUNE 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: 14362 OF 2025 Between: M/s Organ Ads, Rep. by its Proprietor, Dandyala Laxman Rao, S/o Ramaiah' aged 53 years, R/o H.No.16-9-'t44/17, Sri Nagar Colony, Gollagudem, Khanapuram Haveli, Khammam, Telangana-507001' Proprietor ...PETITIONER AND 1. The Union of lndia, represented by the Commissioner Central Tax, Rangareddy Commissionerate, GST Bhawan, VIP hills, Jaihind Enclave' Madhapur, Hyderabad. 2. The Assistant Commissioner of Central Tax, Khammam GST dtvision, H.No.'15-13-154, Stapathi Vijaya Raghava Towers, Bank Colony' Khammam- 507002 ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High cou( may be pleased to issue a Writ, direction or order more specifically one in the nature of certiorari dectafing that the order in original No.69/2023(ST) for the FY 2015-16 passed by the respondent as wholly without jurisdiction and violative of fundamental rights of the petitioner and principals of natural justice, quash the same, restrain the respondents from taking further action against the petitioner in pursuance to the impugned olo l.A. NO: 1 OF 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 direct the 2nd respondent to revoke the GST-DRC-13 Dt3011212024 freezing the Current fuc. No.1433115000001730 in Karoor Vysya Bank, Surya Complex, Kaman Bazar, Khammam, of the petitioner in pursuance to Order in Original No.69/2023 ST Dt. 2010912023 for the FY 2015-16 passed by the 2nd respondent, pending disposal of the writ petition. Counsel for the Petitioner: SRI E.HARI BABU Counsel for the Respondent No.1: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2: SRI DOMINIC FERNANDES, Sr. SC FOR CBIC

The Court made the following: ORDER

.* ....? ./ IN THE HICH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.14362 oF 2025 DATED: 24.06.2026 Befween: M/s. Organ Ads, Rep by its Proprietor, Dandl,ala Laxrnan Rao, Khammam, Tclangana. . Petitioner AND The Union ol lndia. Rep., by the Cornmissioner, Central Tax. Ranga Reddy Commiss ionera te. Madhapur, Hydcrabad and anolher. Respondents ORDER: Mr. [-. t tari Babu. lcarncd counscl tbr the petitioner. Mr. Dorninic l:crnaudcs, learned Senior Standing Counsel for Central Board of Indirect 'faxes and (]usronls (CUIC) fbr respondent No.2. 2. Petiti.ner has assailed the i,rpr.rgned order-in-original, dated 20.09.2023 pertaining to tinancial year 20 l5-l6 rcndcred under the proviso to Section 73( l) ofthe Fina,cc Act. 1994 (rbr shorr. "rhc Act") invoking the extended period of' lirnitation. The pctitioner clairns not to ha'e received the show cause notice on thc order- in-orieinal. but hr *a_r ()l' ,rc*ro filed by respondent No.2 the 2 acknowledgement of receipt ol show cause notice and the order-in-original through panchanama are enclosed to rebut that. Pctilioner has also taken other grounds on merit that the services which it has provided fall within the negative Iist under Section 66D(g) ol the n ct as amendcd in the ,vcar 2012. f'etitioner had approached this Court upon issuance of recovery notice on 30.12.2024 inter alia taking a number of grounds.

3.

Learned Senior Standing Counsel lor CBIC has opposcd thc plea taken on merits as well.

4.

However, after some argutnents. Iearncd counscl tbr the petitioner seeks tiberty to the petitioner to preler an appcal against the irnpugned order and prays that the delay in approaching the appcllatc authority ttnder Section 85(l) of the Act may be considered sympatheticall) also takirlg into account thc time spent in pursuing the writ petilion belore this Cotrrt.

5.

Leamed Senior Standing Courrsel lirr CLllCl subtnits that thc petitioner was at liberty to prefer an appeal against the irnpugned order taking all the grounds as are available in law and on facts belbre the appcllatc authorit) in rcspect of the subject tax period.

6.

Horvever, upon hearing thc learncd counscl lbr thc partics. since the petitioner seeks liberty to prci'er an appeal. ue do not rr ish to cornrncnt on the merits of the contentions raiscd by the partics. I

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7.

We grant liberly to rhe pctitioner to prcficr an appeal within a period of two weeks with statutory pre-deposit and a delal' condonation application. The petitioner may take all such grounds ot lau' and lacts in the memo of appeal as are available to it. Needless t() say. thc appellate authority would consider the question of delay taking into account thc alorcsaid lacts and circumstances and if it is satisfied on the point ol dela1,. proceed to decide the appeal on merits in accordance with larv. For a period olnro "r'ceks tionr today, no coercive steps be taken pursuant to Form GS.f DI{C- li. datcd 30.12.2024. 8. The writ petition is accordingll disposed of with the aforesaid liberty. There shall be no order as to c()sts Miscellaneous applications. il'anr pending. shall stand closed. //// . R.KARTHIKEYAN JOrNT REfIJSTRAR (9- SECTION OFFICER To, BSR TKS

1.

The Commissioner Central Tax, Rangareddy Commissionerate, GSI Bhawan, VIP hills. Jaihind Enclave, Madhapur, Hyderabad, Union of lndia

2.

The Assistant Commissioner of Central Tax, Khammam GST division, H'no 15-1 3-154, Stapathi Vijaya Raghava Towers, Bank Colony, Khammam- 507002. 3. One CC to SRI E.HARI BABU, Advocate [OPUC]

4.

One CC to SRI DOMINIC FERNANDES, Sr SC FOR CBIC [OPUC]

5.

One CC to SRI N BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF lNDIA, High Court for the State of Telangana at Hyderabad IOPUCI

6.

Two CD Copies d

HIGH COURT DATED: 2410612026 {+l'f 5? ORDER WP.No.14362 of 2025 3 13 JtlL zllffi * i^.'iTcH DISPOSING OF THE WRIT PETITION, WITHOUT COSTS ,zo A * i,( f'r \41 1\ b 7 @

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.