BharatTaxGST

M/S Alsalaam Enterprises vs. Assistant Commissioner (St) (Fac)

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WP/18647/2026HC TelanganaGSTCNR HBHC01032614202618 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI AKRUTI GOYALFor Respondent: SRI SWAROOP OORILLA, GP FOR STATE, TAX

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Cause title — parties, addresses and appearances
[ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDER.ABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT i T'HE HONOURABLE THE CHIEF JUSTICE SRI AND i APARES H KUMAR $INGH THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 18647 OF 2026 Between: M/s Alsalaam Enterprises, Rep by its Proprietor. Mr. Mohamed Moiz, Son of Mohammed Chand, Age. 40 years, Occupation. Business, Ground Floor,11-23' 5/A,Shutter No 5, Warangal, Hanumakonda, Telangana-506002. GSTIN. 368PTPM7O75Q1ZN. PETITIONER AND 1. Assistant Commissioner (ST) (FAC), Warangal Urban-lll Circle, H.no. 23'6' 163t1, 4th floor, Commercial Taxes Office Complex, Behind Vishal Mart, Hunter Road,Warangal- 506002. 2. Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 3. State of Telangana, rep. by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. 4. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, r:ep. by its Commissioner (GST). ...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 of Mandamus or any other appropriate writ or order or direction . a) declare that the Refund Rejection Order issued by the 1st Respondent in Form RFD-06 dated 04.07.2025 and Notice for Rejection of Application for Refund in Form RFD-08 dated 17.05.2025 on irrelevant ground on basis of which the refund claimed by the Petitioner is rejected , such orders are is illegal, arbitrary, contrary to law laid down by this Hon'ble Court, unsustainable on merits and against the provisions of the Central Goods and Services Act,2Q17 and Telangana Goods and Services Act, 2017. b) lssue an appropriate writ order or direction, directing the Respondents to allow the Petitioner to file a freslr refund application under the same category for the relevant tax period, and to consider and dispose of the same strictly in accordance with the provisions of the CGST Act, 2017 and the Rules framed thereunder, on the basis of the documentary evidence prescribed therein, without insisting upon any conditions or requirements not contemplated under law. c) Consequently, set aside the Refund Rejection Order issued bythe 1st Respondent in Form RFD-06 dated 04.07.2025 and Noticefor Rejection of Application for Refund in Form RFD-08 dated 17.05.2025 issued by the 1st Respondent. l.A. NO: 1 OF 2026 Petition 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 stay the Petitioner's refund claim for the relevant tax period alive and not to treat the same as finally rejected and suspend the Refund Rejection Order issued by the 1St Respondent in Form RFD-06 dated 04.07.2025 and Notice for Rejection of Application for Refund in Form RFD-08 dated 17 .05.2025 issued by the 1st Respondent, pending disposal of the above Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI AKRUTI GOYAL Counsel for the Respondent Nos.1&3: SRI SWAROOP OORILLA, GP FOR STATE TAX Counsel for the Respondent Nos.2&4: SC FOR CENTRAL TA)(

The Court made the following: ORDER

re7 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT ITYDERABAI) TItrE IION'ELE THE CIIIEF JUSTICE SRI APARESH KUMAR SINGH |ANDr TIIE FION'BLE SRI JUSTICE G.IVI.MOHIUDDIN w DATED z 18.06.2026 Between: Itvl/s. Aslam Enterprises, Rep. by its Proprietor Mr. Mahamed Moiz S/o. Mohammed Chand Petitioner AND The Assistant Commissioner (ST) (FAC), Warangal Urban-III Circle H.No.23-6 -163 ll, 4'h Floor, Commercial Taxes Office Complex, Behind Vishal Mart, Hunter Road, Warangal and 3 others. Respondents ORDER: Ms. Akruti Goyal, learned counsel for the petitioner. Mr. Swaroop Oorilla, learned Government Pleader for State Tax appears for respondent Nos.l and 3. 3. The refund rejection order dated 04.07.2025 concerning the period July, 2022 to October, 2023 has been challenged in this writ petition. Petitioner has taken a plea that without any notice of personal hearing, the impugned order

2 was passed. The impugned order suffers from violation of principles of natural justice and failure to follow the procedure. Therefore, the petitioner has filed the instant writ petition. 4.' Holvever, learned Special Government t'learJer for State Tax submits that the petitioner has taken a number of grounds on merits which can be appreciated in a statutory appeal. He submits that this Court may direct the petitioner to avail the alternative remedy of appeal within a stipulated period. He submits that the appellate authority would consider the question of delay taking into account all the grounds raised by the petitioner.

5.

Having regard to the facts and circumstances noticed above and the submission of the learned Special Government Pleader for State Tax, since the petitioner seeks to question the rejection order on merits in the background of the facts explaining the delay, we deem it proper to dispose of the writ petition without making any comments on the merits of the case by granting liberty to the petitioner to prefer an appeal within a period of two weeks from today along with delay condonation application which the appellate authority would consider in accordance with law in the light of the observations made hereinabove.

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6.

Accordirrgly. the writ petition is disposed of with the aforesaid liberty. No order as to costs. Miscellaneous applications, if any pending, shall stand closed. r NAYANI CHANDRA SEKHAR RAO DEPUW REGISTRAR //// 6 SECTION OFFICER

1.

The Assistant Commi ioner (ST) (FAC), Warangal Urban-lll Circle, H.no. 23-6- 16311, 4th floor, Commercial Taxes Office Comptex, Behind Vishal Mart, Hunter Road,Warangal- 506002. 2. The Secretary, Union of lndia, Ministry of Finance, Government of lndia, 3rcl flgor, Jeevan Deep Building, Sansad Marg, New Delhi-110 OO1. 3. The Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad, State of Telangana.

4.

The Commissioner (GST), Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi,

5.

One CC to SRIAKRUTI GOYAL, Advocate tOpUCI

6.

One CC to SC FOR CENTRAL TAX tOpUCl

7.

Two CCs to GP. FoR srATE TAX, High court for the state of Telangana at Hyderabad . [OUT]

8.

Two CD Copies II To, PMK TKS q*

I HIGH COURT DATED: 1810612026 t{tT{il WP.No.18647 o12026 ,it* ,,',* J [7JUt[6 12 6) * x .A t DgSPAT cd ISPOSING OF THE WRIT PETITION WITHOUT COSTS erd' ,\-\"'

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.