BharatTaxGST

M S S.Shivraj Reddy Constructions vs. Assistant Commissioner (St)

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WP/19108/2026HC TelanganaGSTCNR HBHC01037858202623 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI S.SURI BABUFor Respondent: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

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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) TUESDAY, THE TWENTY THIRD DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT .THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HON.IOURABLE SRI JUSTICE G.M. MOHIUDDIN WRiT PETITION NO: 19108 OF 2026 Between: M/s. S.Shivraj Reddy Constructions,3-6-69/8/13, Sri Giri Nilayam, Avanthinagar Colony, Basheerbagh, Hyderabad - 500029, represented by its Managing Partner, Sri S.Giriprasad Reddy. ...PETITIONER AND 1. Assistant Commissioner (ST), Hyderguda - Ashoknagar Circle, Abids Division, Hyderabad. 2. The Director, Mines and Geology Department, Government of Telangana, Telangana Secretariat, Hyderabad. 3. The Assistant Director, Mines and Geology, Department of Mines and Geology Mahabubnagar. 4. Union of lndia, repregented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi. 5. The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat. Hyderabad. ,..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 or order or direction particulariy one in the nature of Writ of Mandamus sefting aside impugned show cause notice in Form GST DRC - 01, dated 24.01 .2025, in ARN No.AD36012501 1 405M, passed by the first respondent for the tax period 2021 - 22, in seeking to levy GST under the provisions of the Central Goods and Services Tax Act, 2017, and Telangana Goods and Services Tax Act, 2017, on the payment of Royalty and other ancillary amounts in terms of Section 9 of the Mines and Mineral (Development and Regulation) Act, 1957, as illegal, arbitrary, without authority of law in the light of bin,Cing precedent of {leven Judges Bench of the Hon'ble Supreme Court in the case of lndia Cements'Vs. State of Tamilnadu (1eeo) I scc 12 l.A. NO: 1 OF 2026 Petit on under Section -l 5 i CPC praying that in the circLtmstances stated in the affidavit filed in support of the petition, the High Court may be please,J to stay of all further proceedings arising in pursuance of the impugned sho,r cause notice in Form GST DRC 01, dated 24.01 .2025, in ARN No.AD360125011405M, passed by the first respondent for the tax period 2021-22, pending disposal of the writ petition. Counsel for the Petitioner: SRI S.SURI BABU Counsel for the Respondent No.1 & 5: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.2 & 3: SRI K.SHANTAN RAO, AGP FOR MINES & GEOLOGY Counsel forthe Respondent No.4: SRI N.BHUJANGA RAO, DEPUry SOLICITOR GENERIAL OF INDIA

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 KUMAR SINGH AND THE HON'BLE SRI JUS'IICE G.!4.!4QHIUDDIN WRIT PETITION No.l9l08 of 2026 Dated:23.06.2026 Between: M/s. S.Shivraj Redd1, Constructions ...Petitioner and Assistant Comurissioner (ST). Hyderguda - Ashoknagar Circle. Abids Division. Hyderabad, and 4 others. ...Respondents ORDER: Learned counsel Sri S.Suri Babu appears lor the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears lor respondents No. I and 5. Sri K.Shantan Rao, leamed Assistant Government Pleader lor Mines and Geology, appears tbr respondents No.2 and 3. ft- 2. 'I'he peritioner is a flrrn engaged in thc business of exlracting tninor and nra.ior mincrals. [t entered into n 1,,1smorandum ol Understancling-cum-Agreenrent with Ws. Rei,a Minera ls on 23. 10.2020 lbr ivorking in the quarrr, and to handle all the raising, crushing and marketing operations ol the quarrl on ro1,.alt1, pa),ment basis. petitioner statos rhat on rhc inrorrnarion rurnished by the Senior Audit otlicer. Audit Managclncnt C;roup-j. OfTlcc of the Accor:ntant General. Hvderabad. Forrr GSI DRC-01 dated 24.01 .2it2i in ARN No.r\D36012501 1405M u,as issued bv respondent N:. I lor the tax period 202 l-22. r'"helein it r.r'as stated that certain discrepancies u.ere identified and the petitioner *as asked to pa\ the Lax alon,e *,ith interest on the net rax pa!able in Form GST DRC_03. If the prstilisngl i5 6s1 agrecing u,ith the proposals in the said show cause notic(,. it rnay file its ob-iections in Forrn GS r r)RC-06 ivithin l5 da1's rrom the dare of receipt of thc said shotv cause noticc. Aggrieved b1, the saicl shorv cause notice. the petitioner fi led thc instant writ petition.

3.

Alier areuing the matter fbr sorne time. learned counsel lor the petitioncr restricts his praler onll to the extent ol Ievying tax on rovaltr and thc other issucs ma1 go on.

IKICEEE 3

4.

Leamed Special Governrnent Pleader for State Tax submits that the show cause notice cannot be stalled on only this particular issue since the same contains other discrepancies also 5. Having regard to the facts and circumstances, the petitioner is directed to participate in the proccedings by filing objections to the impugned show cause notice. lf'the petitioner is aggrieved by the adjudication order. it is at libertl to assail both levy of GST on royalty and other discrepancies in an appropriate proceeding.

6.

Accordingly. the writ petition is disposed of. There shall be no order as to costs Miscellaneous applications pending. if any, shall stand closed. . N.SRIH 1 1 D UTY RE R //// CTION OFFTGER The Assistant Commissioner (ST), Hyderguda - AS oknagar Circle, Abids To, 1 Division, HYderabad.

2.

The Director, Mines and Geology Department' Government of Telangana' Telangana Secretariat, Hyderabad'

3.

The Assistant Director, Mines and Geology, Department of Mines and GeologY Mahabuhnagar.

4.

The Secretary, Department of Revenue Ministry of Finance' North Block' New Delhi, Union of lndia.

5.

The Principal Secretary, Revenue Department (Commercial Taxes)' Telangana 6ecretariat. Hyderabad, State of Telangana'

6.

One CC to SRI S SURI BABU, Advocate [OPUC]

7.

One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERIAL OF irtrOra, High Court for the State of Telangana at Hyderabad [OPUC] S.TwoCCstoSPL.GPFoRSTATETAX,HighCourtfortheStateof Telangana at HYderabad [OUTI g.TwoCCstoGPFoRMINES&GEoLoGY,HighCourtfortheStateof Telangana at HYderabad [OUT] 10.Two CD CoPies O

HIGH COURT DATED: 2310612026 ORDER WP.No.19108 of 2026 ,l .J oi\.\. +P',, o\l' I il \ t' o .\) .', \..", \ r,) i, }'il il i ,// //,)'' \ t 2 4 il]. 2026 DtsPATcHE DISPOSING OF THE WRIT PETITION, WITHOUT COSTS )t ol

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.