BharatTaxGST

M/S. Silver Prints Private Limited vs. The Assistant Commissioner (State Tax)

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WP/19163/2026HC TelanganaGSTCNR HBHC01039196202623 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages
For Petitioner: SRI ARUN KUMAR RENIKUNTAFor 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 TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTIGE G.M. MOHIUDDIN WRIT PETITION NO: 19163 OF 2026 Between: M/s. Silver Prints Private Limited, Represented by its Authorised Representative, Penmetsa Sai Manikanta Varma, S/o. P. Seeta Rama Raju, Plot No. 93 and 94, Apparel Export Park, Gundla Pochampally, Medchal, Hyderabad, Telangana - 500100. ...PETITIONER AND 1. The Assistant Commissioner (State Tax), Malkajgiri-3 Circle, Malkajgiri Division, Hyderabad. 2. The Appellate Joint Commissioner (State Tax), Hyderabad Rural Division, Hyderabad, 5'n Floor, C.T. Complex, Nampally, Hyderabad. 3. The State of Telangana, Represented by its Principal Secretary, Revenue Department (Commercial Taxes), 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 an appropriate writ, order or direction, particularly one in the nature of WRIT OF MANDAMUS declaring. a) The unsigned Show Cause Notice in Form GST DRC-01 dated 13.11.2021 bearing DlN. GST/36AANCS3964M1Zl(/1 8. b) The consequential unsigned Assessment Order dated 30.12.2023 bearing Order No.2D361223064178E passed by Respondent No. 1, and c) The First Appeilate Dismissal Order dated 29 08.20',?.4 bearing Order No. 2D360824131440M passed by Respondent No. 3, passed under Section 73 of the CGST and SGST Act for the period 0712017 to 03/2018 as arbitrary, without jurisdiction, void ab initio, and no-nest in law on account of not bearing manual or digital signatures, completely ignoring the physical Central Excise and TRAN-1 verification records on file, and being based on non-notified GSTR-2A parameters. that, alternatively, this Honorable Court may be pleased to quash the impugned orders and remit the matter back to the Respondent no.1 for fresh adjudication, after affording due opportunity of personal hearing to the Petitioner and in accordance with law. l.A. NO: 1 OF 2026 Petition under Section 15'1 CPC praying that in the circunrstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant to grant stay of all further proceedings pursuant to the impugned assessment order dated 13.11.2021, 30.12.2023 and 29.08.2024 and not to take any coercive steps, including recovery proceedings against the petitioner pending rJisposal of the above writ petition. Counsel for the Petitioner: SRI ARUN KUMAR RENIKUNTA Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

The Court made the following: ORDER

-e!ii@l*r.lt:;*:t IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRJ APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M,MOHIUDDIN WRIT PETITION No.19163 of 2026 Dated:23.06.2026 Between: M/s. Silver Prints Private Limited, Represented by its Authorised Representative Mr. Penmetsa Sai Manikanta VArma S/o.Seeta Rama Raju ...Petitioner and Ihe Assistant Commissioner (ST), Ivlalkaj giri-3 Circle, Malkaj giri Division, Hyderabad and 2 others . . . Respondents ORDER: Mr. R. Arun Kumar, learned counsel appears for the petitioner Mr. Swaroop Oorilla, leamed Special Government Pleader for Stale Tax, appears for the respondents

2.

During the course of hearing, leamed counsel for the parties reached to a consensus. It is agreed that this writ petition may be disposed of in terms of order passed in W.P.No.3600 of 2024, dated 22.02.2024. - 2

3.

Accordingly, as agreed, the instant Writ Perition is disposed of by directing the petitioner to deposit 10% of the tax liability as assessed by the Assessing Olficer with the Department rvithin fbur weeks liom today. The petitioner shall approach the Goods and Services Tax Appellate Tribunal (hereinafter referred to as, "the Appellate Tribunal") within three rnonths lrom the date ol its constitution/estab]ishment. The Appellate Tribunal shall decide the second appeal in accordance with law. Further, subject to depositing l0% of the tax liability within the afor.esaid time, no coercive action be taken against the petitioner till the decision of the Appellate l'ribunal in the second appeal. It is made clear that this Court has not expressed any opinion on the merits ofthe case. There shall be no order as to costs. Miscellaneous applications pending, if an1 , shall stand closed. . M.VIJAYA BHASKER 1 JOINT REGISTRAR //// i I ,I SECTION OFFICER To, BSR

1.

The Goods& Service Tax Appellate Tribunal, Hyderabad Bench, Basheerbagh, Hyderabad. 2 The Assistant Commissioner (State Tax), Malkajgiri-3 Circle, Malkajgiri Division, Hyderabad.

3.

The Appellate Joint Commissioner (State Tax), Hyderabad Rural Division, Hyderabad, 5th Floor, C.T. Complex, Nampally, Hyderabad.

4.

The Principal Secretary, Revenue Department (Commercial Taxes), Secretariat, Hyderabad, State of Telangana.

5.

One CC to SRI ARUN KUMAR RENIKUNTA, Advocate [OPUC] 6 Two CCs to SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]

7.

Two CD Copies TKS9

HIGH COURT DATED: 2310612026 ORDER WP.No.19163 ot 2026 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS ''9 ": 'r,'..t \. ,\ ,+., !ts,arlrno)),/ i/ :f ii . .", J o-+.'iii-i;;1 2 4 JUr t![26 \. )<' ,r\'. r .4) 4, e6 ot 0

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.