BharatTaxGST

Ravi Kunchepu, Prop. vs. State Tax Officer (Fac)

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WP/18708/2026HC TelanganaGSTCNR HBHC01025929202618 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages
For Petitioner: SRI TEJPRAKASH TOSHNIWALFor Respondent: SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX

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Cause title — parties, addresses and appearances
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M, MOHIUDDIN WRIT PETITION NO: 18708 OF 2026 Between: Ravi Kunchepu, Prop., M/s Kunchepu Ravi Works Contractor, 3-19, Main Road, Sarangapur, Nizamabad, Nizamabad District, TG rep. by its proprietor, Ravi Kunchepu S/o Chinna Peddulu R/o Nizamabad. ...PETITIONER AND 1. State Tax Officer (FAC), Bodhan and Nizamabad- 3, Nizamabad Division Rakasipet, NGOs Bhavan, Bodhan Dist- Nizamabad (State of Telangana) 2. Joint Commissione(ST), Nizamabad Division, 1st Floor, Municipal Complex, Tilak Garden, Nizamabad (State of Telangana) 3. Commissioner of State Goods Service Taxes, 1st Floor, Commissioner of Commercial Taxes Building, Government of Telangana, Nampally, Hyderabad. (State of Telangana) 4. The State of Telangana, rep. by its Principal Secretary, Revenue (State Tax) Department, Secretariat, Hyderabad (State of Telangana) ...RESPONDENTS Petition under Arlicle 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 Writ of Mandamus or any other appropriate Writ order or direction under Article 226 of the Constitution of lndia in declaring (1) unsigned show cause notice dt.29J22023 issued by the 1st respondent in disallowing the excess input tax credit claimed without there being any details is quite conkary to law and unsustainable in the eye of law (2) The show cause notice d1.28-12-2023 and order dt.30-12-2023 is hit by limitation, as the period prescribed for passing the assessment order and the show cause notice requires minimum three months Statutory period as prescribed under section 73(21 of the Act, hence barred by limitation (3) Unsigned show cause notice dt.28.12.2023 issued by the '1st respondent under section 73 of the Ad,2017, without any signature including digital signature over the said unsigned order under reference in reference No 2D361223069704C d1.30.12.2023 for the financial year April, 2017 to lvlarch 20'18, without any details of the transactions or even extending any personal hearing notice as prescribed under section 75(4) of the GST Act, 2017 rs violative of the principle of natural justice, equity, fair play and (4) the unsigned show cause notice dt28.12 2023 and unsigned order dt.30.12.2023 issued under section 73 of the CGST Act. 2017 is violative of Rule 26 of the CGST Rules, 2017 as prescribed under the GST Act, 2017, as arbitrary illegal and quite contrary to law consequently set aside the order dt. 30-12-2023 as void, unenforceable and unsustainable in the eye of law as prescribed under the GST Act, 2017,as arbitrary illegal and quite contrary to law consequently set aside the same as void, unenforceable and unsustainable. l.A. NO: 1OF 2026 Petition under Section '1 5'l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of disputed GST tax issued under the CGST and SGST of Rs.2,44,7091- passed under section 73 of the SGST and CGST Ad,2017, under reference No. 2D361223069704C pursuant to the unsigned order dt.30.12.2023, issued by the 1st respondent for the financial year July, 2017 lo March 2018 pending disposal of the above writ petition. Counsel for the Petitioner: SRI TEJPRAKASH TOSHNIWAL Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT IIYDERABAD THE HON'BLE THE CHIEF JUS'TICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI .IT,STICE G.M.MOHIUDDIN WRIT PETITION No.18708 of 2026 DA'I'ED t 18.06.2026 Between: Ravi Kunchepu, Proprietor M/s. Kunchepu Ravi Works contractor ... Petitioner AND State Tax Officer (FAC), Bodhan and Nizamabad, Nizamabad Division Rakasipet, Bodhan District, Nizamabad and 3 others ... Respondents ORDER: Mr. 'l'ejprakash Toshniwal, learned counsel appears for petitioner. Mr. Swaroop Oorilla, learned Special (iovernment Pleader for State'l'ax appears for rcspondents.

2.

In the present case, the show cause notice dated 28.12.2023 and order dated 30.12.2023 passed under Section 73 of the 'felangana Goods and Services 'lax Act, 2011 , and Central Goods and Services Tax Act,20l7 (for shorl'the Act'), are under challenge. The instant Writ Petition has been filed on 30.03.2026 The petitioner has taken a plea that he came r.o know of the imprrgned order onlv on 23.03.2026 u,hen the office of respondent No.l inlormed him over mobile plone about the alleged dernand.'l-he rnatler relates to the Tax Pet'iod Jul_v 2017 - March 2018. Therelbre. the urattcr is not belated.'fhis Court may entertain the \\'rit [)etition on tlrc ground that thc petitioner uas rlot aware ol the proceedir.rgs initiated by 1he Dcpartment. Morcover. thc irnpLrgncd order *as uploaded on the additional notices tab oIGSIIN Porlal. As such. it was not in the notice of the petitioner 3. l,earned Special (iovernmcnt Pleader fbr State 'l ax has opposed the praycr at the or-rtsct ou the ground ol huge delay in prefcrring this Writ Petition. FIe has relied upon the decision of the Hon'blc Suprerne (-'ourt iu Assistant Commissioner (CT) LTt, Kakinada, v. Glaxo Smith Kline Consumcr Health Care Limitcdr. mercll c020 t9 s('(- 68 I

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4.

Learned counsel for the petitioner, therefore, seeks liberty to the petitioncr to prefer an appeal with a delay condonation application in terms of Section 107(l) read with Section 107(4) of the Act. He submits that the appellate authority may be directed to consider the question of delay sympathetically in view of the reasons explained in the delay'condonation application

5.

Having regard to the f'acts and circumstances as noted above, this Court is not inclined to enter into the merits of the issue as the petitioner is bcing allowed liberty to approach the appellate authority. He may approach the appellate authority within a period of two weeks with a delay condonation application and statutorl, pre-deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal. Needless to say, the appellate authority would consider the question of delay and if it is satisfied with the reasons explained in the delay condonation application, it shall decide the case on \ merits.

+ To, 6. l'hc instant \&r'it Petition is disposed olaccordingly. There shall be ho ordcr as to costs \Iiscellancous applications. ilany pcnding, shall stand closed. NAYANI CHANORA SEKHAR RAO ASSIST NT REGISTRA //// ECTION OFFIGER The State Tax officer (FAC), Bodhan and Nizamabad- 3, Nizamabad Division Rakasipet, NGOs Bhavan. Bodhan Dis! Nizamabad (State of Telangana) The Joint Commissioner(ST), Nizamabad Division, 1st Floor, Municipal Complex, Tilak Garden, Nizamabad (State of Telangana ) The commissioner of state Goods Service Taxes, 1st Floor, commissioner of Commercral Taxes Building, Government of Telangana, Nampally' Hyde:rabad (State of Telangana) The Principal Secretary, Revenue (State Tax) Department, Secretariat, Hyderabad tState of Telangana) One CC to SRI TEJPRAKASH TOSHNIWAL, Advocate [OPUC] Two CCs to SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX' High Court for the State of Telangana at Hyderabad . [OUT] 7 Two CD Copies 1 2 PNIKY1- BS a 4 C)

HIGH COURT DATED: 1810612026 ORDER WP.No.18708 of 2026 DISPOS}ING OF THE WRIT PETITION WITHCIUT COSTS CC TODAY 1 :' -ltr'l '. -" -\i:__ ._ .._.- €. STA.TF 7 ( () : 2 3 JIJN 202$ j, ..-- ,tt _._. .// );/ ''!,, 1O ..e &*

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.