M/S.Win Creatives INDIA (P) Limited vs. Union Of INDIA - Telangana High Court, 24 June 2026

Cause title — parties, addresses and appearances

[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FOURTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JT,ISTICE,O.PAREISH KUMAR SINGH AND THE HONOUR.ABLE SRI JUSTICE G.M, MOHIUDDIN WRIT PETITION NO: '19349 OF 2026 Between: M/s.Win Creatives lndia (P) Limited,, Rep. by its Director Sri Rajive Dhavan Flat No.502, Sth Floor, H.No.8-2-269lH/'13, Plot No.13, Cyber Heights, Road No.2, Banjara Hills, Hyderabad -500034. ...PETITIONER AND 1. Union of lndia, Rep. by the Secretary (Revenue), Ministry of Finance, North Block, New Delhi -1 10 001. 2. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi -'l 10 001. 3. The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium, Basheerbagh, Hyderabad - 500 004. 4. The Deputy/Assistant Commissioner of Central Tax, Banjara Hills Division, Hyd. GST Commissionerate, 3rd Floor, Amiso Plaza, Near Century Hospital, Rd. No.12, Banjara Hills, Hyderabad -500 034. 5. The Superintendent of Central Tax, Jubilee Hills-ll Range, Banjara Hills Division, 1st Floor, Amiso Plaza, Near Century Hospital, Road No.12, Banjara Hills, Hyderabad -500 034. ...RESPONDENTS Petition under Article 226 of the Constitution of 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 particularly one in the nature of Writ Mandamus declaring the action of the 5th respondent in passing the impugned Composite Order-in-Origin al No.7512024-25-Adjn (Supdt) GST daled 17 .12.2024 for the A.Ys.201B-19 and FY 2019-2C under the CGST Act, 2017 as illegal, void ab initio, without jurisdiction and is in violation of the principles of natural as the same is barred by limitation and consequently set aside the same l.A. N0: 1OF 2026 Petrtion under Section 151 CPC praying that in the circumstances stated in the affidavit filed in supporl of ihe petition. the H19h Court may be pleased pleased to grant stay of alr fu'the'pro:e:orngs pursuant to the impugned composite Order in Original daled 17.12.2024 passed by the Sth Respondent in No.7512024-25-Adjn (Supdt) GST for the A.Ys.201B-19 and FY 2019-20 under the CGST Act, 20'17 Counsel for the Petitioner: SRI S.V. BHARADWAJA, REPRESENTING, SRI B, KRISHNA REDDY Counsel for the Respondent No. 1: SRI N. BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos. 2 to 5 : SRI D. RAGHAVENDRA RAO, SC FOR CBIC

The Court made the following: ORDER

ry-'E8*r IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD The Hon'ble The Chief Justice Sri Aparesh Kumar Sinsh The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.19349 of 2026 Between: M/s. Win Creatives India (P) Limited, Rep., by its Director, Sri Rajive Dhavan, Banj ara Hills, Hyderabad. . . . Petitioner AND Union of India, Rep., by the Secretary (Revenue), Ministry of Finance, North Block, New Delhi and four others. Respondents ORDER: Heard Mr. S.V. Bharadwaja, learned counsel representing Mr. B. Krishna Reddy, learned counsel for the petitioner and Mr. D. Raghavendra Rao, leamed Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos.2 to 5 in virtual mode.

This Writ Petition has been preferred against the order-in- ..,,' original dated 17.12.2024 passed under Section 74 of the Central Goods and Services Tax Act, 2017, for the tax period April, 2018 to January, 2020, imposing the tax, penalty and interest. and Dated:24.06.2026

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Leamed counsel for the petitioner submits that due to ill-heatth of the Chartercd Accountant of the petitioner, it could nor file written reply to the show cause notices, as such, respondent No.5 treating non- appearance as intentional, passed the impugned order. The petitioner has come to knor,r about the liability,only when the impugned order-in- original has been served on it.

Hou'ever, altel some arguments, leamcd counsel for the petitioner seeks libertl' to the petitioner to prefer an appeal against the impugned order-in-original dated 17.12.2024. He submits that some delay might har.e been occured in approaching the appellate authority and therefble, it ma1 be directed to consider it sympathetically

Lealned Senior Standing Counsel for CBIC submits that the petitioner was at libeft1'to preler an appeal against the impugned order- in-original taking all the grounds as are available in law and on lacts before the appellate authority in respect of the subject tax period

Howeve'r. r-rpon hearing the leamed counsel for the parties, 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.

!tEl-_'-:EEet 3 To,

We grant liberry to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as 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 if it is satished on the point ofdelay, proceed to decide the appeal on merits in accordance with law.

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. . T. SRINIVASA RE ISTANT R RAR //// SECTION OFFICER

The Secretary (Revenue), Union of lndia, Ministry of Finance, North Block, New Delhi -1 10 001. 2. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Department of Rev,:nue, I\,,linistry of Finance, North Block. New Delhi -110 001 .

The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium, Basheerbagh, Hyderabad - 500 004. 4. The Deputy/Assistant Commissioner of Cenkal Tax, Banjara Hills Division, Hyd. GST Commissionerate, 3rd Floor, Amiso Plaza, Near Century Hospital, Rd. No.12, Banjara Hills, Hyderabad -500 034. 5. The Superintendent of Central Tax, Jubilee Hills-ll Range, Banjara Hills Division, 1st Floor, Amiso Plaza, Near Century Hospital, Road No.12, Banjara Hills, Hyderabad -500 034. 6. One CC to SRI B. KRISHNA REDDY, Advocate [OPUC]

One CC to SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia Advocate IOPUCI S.OneCCtoSRtD.RAGHAVENDRARAO,SCFORCBIC,AdvocateIOPUCI

Two CD CoPies o

HIGH COURT DATTED: 2410612026 ORDER 4k // 1- ,,,/ ) llo ,: (.j *'k WP.No.19349 ot 2A26 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ,.. i6t'ro.i=r-\,r... 'n?.' 15 JUL 2M ,, ]", * * Og Y. " JPnTCIT u A ol