BharatTaxGST

B. Loganathan vs. The State Of Telangana

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WP/18983/2026HC TelanganaGSTCNR HBHC01039079202622 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI MOHAMMED NAWAZ HYDER ALIFor Respondent: SRI SWAROOP OOR|LLA, SPECIAL GOVT PLEADER FOR STATE TAX

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Cause title — parties, addresses and appearances
t 34881 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: 18983 OF 2026 Between: il Loganathan, S/o Bhaktavachalam, Age 54 years, Occ. Business, Rio. Flat No. 2034, 2nd Floor, Arch Stone Apartments, Beside KK Convention, Bandlaguda, Hyderabad, Telengana - 500 06S. ...PETITIONER it 1. The State of Telangana, Represented by its Principal Secretary, Revenue (Commercial Taxes) Department, Secretariate Building, Hyderabad. 2. The Commissioner of Commercial Taxes, Commercial Taxes Department, Government of Telangana. Commissioner of Commercral Taxes Department, C.T Complex, Nampally, Hyderabad - 500 001 . 3. The Assistant Commissioner (ST), Rajendra Nagar - 2 Ctcle, Saroornagar Division, Commercial Taxes Department, Government of Telangana. Commissioner of Commercial Taxes Department, C.T Complex, Nampally, Hyderabad - 500 001 4. The Joint Commissioner (ST), Saroornagar Division, Hyderabad, Commercial Taxes Department, Government of Telangana. Commissioner of Commercial Taxes Department, C.T Complex, Nampally, Hyderabad - 500 001. ,..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 , t ,sslre a writ, order or direction more particularly one in the nature of a WRIT OF MANDAMUS or any other appropriate writ, order or direction declaring the action of the Respondent No.3 herein is passing the Order in GSTIN No. 36AFVP89438F1Z2, Dt. 23.082024 on best judgment basis U/s 73 of the Telangana Goods and Servrces Tax Act 2017 (fot short, the TGST Act), raising a demand of Rs.22 36,7581 as illegal. arbitrary. contrary to the provisions of the GST enactments and violative of the principles of natural justice and consequently set aside the impugned Order in GSTIN No 36AFVPB9438F1ZZ, Dt.23.08.2024. l.A. NO: 'l OF 2026 Petitron 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 suspend the operation of the impugned Order in GSTIN No 36AFVPB9438F1Z2, Dt. 23.08 2024 passed by the Respondent No 3 pending disposal of the above writ petition. Counsel for the Petitioner: SRI MOHAMMED NAWAZ HYDER ALI Counsel for the Respondents: SRI SWAROOP OOR|LLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTTCE SRI APARESHKUMARSINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION N0.18983 of2026 DATED: 22.06.2026 Between: B. Loganathan . . Petitioner AND The State ofTelangana, Rep., by its Principal Secretary, Revenue (Commercial Taxes) Department, Secretariat Building, Hyderabad and 3 others. . . . Respondents ORDER: Heard Mr. Md. Nawaz Hyder Ali, leamed counsel for the petitioner and Mr. Swaroop oorilla, learned Special Govemment pleader appears for State Tax.

2.

The writ petition has been preferred against the order dated 23.0g.2024 passed under Section 73 of the central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017, for the f,rnancial year 2019- 2020 demanding to pay tax of Rs.22,3 6,7581-.

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3.

Learned counsel for the petitioner submits that earlier two show cause notices u ere issued proposing a demand of Rs.22,36,758/-. However, the said notices rvere never brought to the notice of the petitioner by his accountant and auditor, rvho looks after his day-to-day GST compliances and portal related matters. During the rclevant period, his father suffered serious ill-health and passed a'"vay. Thereafter, the petitioner also suffered serious medical issues and underwent surger). Petitioner further submits that when he engaged a new auditor, he came to knou' about passing of the impugned order by respondent No.3. 4. Hou ever. after some arguments, Ieamed counsel for the petitioner seeks Iiberty to the petitioner to prefer an appeal against the impugned order. 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.

Learned Special Govemment Pleader for State Tax submits that the petitioner rvas at libertl to prefer an appeal against the impugned order taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject financial year.

6.

However, upon hearing the learned counsel for the parties, since the \, petitioner seeks liberh' to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.

5i3*::3:rii€t 3 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 authoriry if satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.

8.

The Writ Petition is disposed of with the aforesaid liberty. However, there sh4l be no order as to costs. Miscellaneous applications pending, if any, shall stand closed N. CHANDRA SEKHAR DEPUTY REGISTRAR To, //// seclo6rrrcen 1 J The Principal .. Secretary, Revenue (Commercial Taxes) Department, Secretariate Building, Hyderabad, State oi Telangana. The Commissioner of Commercial Taxes, Commercial Taxes Department, Government of Telangana. Commissioner of Commercial Taxes Department, C.T Complex, Nampally, Hyderabad - 500 001. The Assistant Commissioner (STJ, Rajendra Nagar _ 2 Circle, Saroornagar Division, Commercial Taxes Department, G6vernment of Telangaia. Commissioner of Commercial Taxes Department, C.T Complex, f.f aniilly, Hyderabad - 500 001. 4. The Joint commissioner (ST), Saroornagar Division, Hyderabad, commerciar Taxes Department, Government of rerangana. commiisioner of commerciar Taxes Department, C.T Complex, Nampaliy, Hyderabad _ 500 0Oi.

5.

One CC to SRt MOHAI\/MED NAWAZ HYDER ALt, Advocate [OPUC]

6.

Two CCs to SRt SWAROOP OOR|LLA, SpL. cp FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]

7.

Two CD Copies BSR BS 6.'

HIGH COURT DATED: 2210612026 ORDER WP.No.18983 of 2026 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS ( ()B 1HE S ou, 16 JUt 2U6 zo, a o t-? o 1+*.(..leon.. J I lrLI \'.Jl L: L ,i L

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.