Judgment
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SECOND 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: 't8918 OF 2026 Between:
'1 . M/s.Win Creatives India (P) Limited, Rep. by its Director Sri Rajive Dhavan Flat No.502, 5th Floor, H.No.B-2-269lH/13, Plot No.13, Cyber Heights, Road No.2, Banjara Hills, Hyderabad -500034 ...PETITIONER AND 1 Unron of lndia, Rep. by the Secretary (Revenue), Ministry of Finance, North Block, New Delhi - 1'10 001.
The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi - 1 10 001 The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium, Basheerbagh, Hyderabad - 500 004.
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.
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 Petitron under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Courl 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 issuing the impugned Order-in-Origrnal No.7412024-25-Adjn (Supdt) GST dated 17.12.2024 for the A.Y.2017-18 under the CGST Act, 2017 as illegal, void ab initio, without jurisdiction and passed in violation of the principles of natural justice and contrary to the provisions of the CGST Act, 2 ., 4 5
2017 and the IGST 4ct,2017 in demanding the tax and penalty under Section 74 and Section 122 respectively, and consequently set aside the same in its entirety.
l.A. NO: 1OF 2026 Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of all the further proceedings pursuant to the impugned Order-in-Original No.
7412024-25-Adjn (Supdt) GST dated 17.12.2024 passed by the 5th respondent for the A Y 20'17-18 under the CGST Act, 2017order dated 17.122024 Counsel for the Petitioner: SRI S.V. BHARADWAJA REP SRI. B KRISHNA REDDY Counsel for the Respondent No. 1: Sri. N Bhujanga Rao Deputy Solicitor General Of lndia Counsel for the Respondent Nos. 2to5: SRI D. RAGHAVENDRA RAO, SENIOR SC FOR CBIC 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 JUSTICE G.M.MOHIUDDIN WRIT PETITION No.18918 of 2026 DATED: 22.06.2026 Between:
IlOs. 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, leamed counsel represents 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) appears for respondent Nos.2 to 5.
2.
The 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,
- 2 2017, for the tax period July, 2017 to March, 2018 imposing the tax, penalty and interest.
3.
Leamed counsel fcrr the petitioner submits that due to ill-health of the Chartered Accountant of the petitioner, he could not fiie 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 know about the liabilitl'only when the impugned order has been served on it.
4.
Hou'ever, afier some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the order-in-original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, it may be directed to consider it sympathetically.
5.
Leamed Senior Standing Counsel for CBIC submits that the petitioner was at liberll' to prefer an appeal against the order-in-original taking al1 the grounds as are available in larv and on facts belore the appellate authority in respect ofthe subject tax period.
6.
Hor.vever, upon hearing the leamed counsel for the parties, since the petitioner seeks liberrl' to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
re J 7.
We grant liberty 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 if satisfied on the point of delay, proceed to decide the appeai on merits in accordance with law.
8 The Writ Petition is disposed of with the aforesaid liberty. However, there shall be nd order.as to costs.
. Miscellaneous appiicdtions pending, if any, shall stand closed.
SD/-L. VIJAYA LAXMI ASSISTANT REGISTRAR //TRUE COPY// 6 To, SECTION OFFICER 1. The Secretary, Union of lndia, (Revenue), Ministry of Finance, North Block, New Delhi - 1 '10 001.
2. The Chairman, Central Board of lndirect Taxes and Customs, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110 001.
3. The Principal Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium, Basheerbagh, Hyderabad - 500 004 4. The Deputy/Assistant Commissroner of Central Tax, Banjara Hills Division, Hyd. GST Commissionerate, 3'd 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 SRl. B KRISHNA REDDY Advocate [OPUC] 7. One CC to SRl. N BHUJANGA RAO Deputy Solicitor General of lndia loPUCl S One CC to SRI D. RAGHAVENDRA RAO, SENIOR SC FOR CBIC [OPUC] 9. Two CD Copies bm BS M.
HIGH COURT DATED: 221OG12026 ORDER WP.No.18918 of 2026 3 16 JUL zrfi ot t 1 HE SIA D€sparcH 5 t 1.
zo A t t gO DISPOSING OF THE WRIT PETITION WITHOUT COSTS i tr ..r '--1 i t tL 'Lr