BharatTaxGST

M/S. Harihara Suta Industries vs. Superintendent Of Central Tax

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WP/18716/2026HC TelanganaGSTCNR HBHC01037755202618 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages
For Petitioner: SRI SIDDARTH GILDAFor Respondent: Gp FOR STATE

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Cause title — parties, addresses and appearances
[ 348E ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 18716 OF 2026 Between: M/s Harihara Suta lndustries, rep. by its Proprietor, Mr.Kalyan Terli, 47 years LIG.76, TSIIC 500055 Colony, Road '16, IDA Jedimetla, Hyderabad, Telangana - ...PETITIONER AND 1. Superintendent of Central Tax, Jeedimetla Division, Qutbullapur GST Range. 14 8-2-7713, Aditya Towers, Sri Sai Enclave, Old Bowenpally,Secunderabad - 500 01 1. 2. Assistant Commissioner of Central Tax, Jeedimetla Division, Medchal GST Commissionerate Plot No. '16 and 21 , 1st Floor,Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad - 500 01 1. 3. State of Telangana, Rep by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. 4. Union of lndia, rep. by its Principal Secretary, Government of lndia, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad lVlarg, New Delhi-110 001. 5. lclcl Bank Limited, Shapur Branch Rep. by its Branch Manager, 1-25111 , MPR Complex, Phase -l lDA, Shapurnagar, Jeedimetla Hyderabad, Telangana-500 055. ...RESPONDENTS Petition under Anicle 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.declaring that the show cause notice in Form GST DRC-O'1 dated. 15.05.2024 and the final adjudication order in Form GST DRC-07 dated 28.08.2024 passed under Section 73 of the GST Act for the FY 2019-20 by the 1st Respondent as being a nullity, non-est in slaw on account of not having any signature on them and unsustainable in law, and b. a lternatively, declaring that the liability of tax, interest and penalty arising under the unsigned order in Form GST DRC-07 dated 28.08.2024 purportedly passed under Section 73 of the GST Act by the 1st Respondent cannot be enforced or recovered from the petitioner on account of such order being unsigned, non-est, and c.declaring that the limitation to file a statutory appeal undr:r Section 107 of the GST Act, would not commence until a signed copy of the proceedings/ order in Form GST DRC-07 dated 28.08.2024 is served on the Petitioner in accordance with the law. 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 grant interim suspension of the bank attachment notice dated 2g.04.2026 issued by the 2nd Respondent to the Sth Respondent in Form GST DRC-13 pursuant to the impugned order in original dated 13.08.2024 passed by the 1st Respondent for the tax period 2019-20, pending disposal of the writ petition as otherwise the petitioner will be put to severe loss and hardship. l.A. NO: 2 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 stay of all further proceedings pursuant to the impugned order dated 13.0g.2024 and the oroceedings in the Form csr DRC-07 in Ref. No. 2D3608241241g5D dated 28.08.2024 passed by the 1st Respondent for the tax period 2019-20, pending rJisposal of the writ petrtion as otherwise the petitioner will be put to sever loss and hardship Counsel for the Petitioner: SRI SIDDARTH GILDA Counsel for the Respondent Nos.1 and 2: SRl. DOMINIC FERNANDES (SENIOR STANDING COUNSEL FOR CBIC) Counsel for the Respondent No.3: Gp FOR STATE Counsel for the Respondent No.4: SC FOR CENTRAL GOVERNMENT

The Court made the following: ORDER

IN THE HIGH COURT T-OR 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 PE'IITION No.18716 of 2026 DATED: 18.06.2026 Between: M/s. Harihara Suta I nd ustries. Rep. by i1s Proprietor Mr. Kalyan Terli . . . Petitioner and Superintendent ol Central TAx. Jeedimetla Division, Qutbullpaur GSl' Range. 8-2-77 ll, Aditya Towers, Sri Sai Enclave. Old Bowenpally. Secunderabad and 4 others. ...Respondents ORDI]R: Mr. Siddarth Gilda. lcarned counsel appears lor the petitioner through video conlerencing Mr. Dominic Fernandes. learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC). appears for respondent Nos. I and 2 "t

-t-

2.

In the present case. the order- in-original dated 13.08.2024 along with thc proceedings in Fon.r.r GS'I DRC-07 dated 2g.0g.2024 passed under Section 73 of thc Telangana Goods and Senices Tax Acr. 2017 and Central Goods and Serrices Tax Act.20l7 (fbr shod,the Act,) and the shor.r' cause nolice along u,ith Fonn GSTDllC_01 dated 15.05.2024 and the notice in Form CiS-l DRC- I3 clated 2g.04.2026 are under challcnge. 3. 'fhe petitioner alleges that the surnmary ol the order in Fonn GST DRC-07 dared 28.08.202'1 rs an unsigned clocunrenr and is not valid. The petitioner has also tal<cn a plea that it came to know about the existence o1' the irnpugned proceeclings only. upon receipt of a lrank attachmcnt con.rmunication issued to its banker bi, responclent No.2 in Form DRC- 13 dated 28.04.2026. Ihe rnatter relates to 1ax per.iod April, 2019 Lo March. 2020, I heretbre. the matter is not berared. This court rna) entcrtain the \\'.t Petirion on the ground that the pcritioner was not au,are of the irnpugned proceedings initiated b) the Depafiment.

4.

Learncd Senior Standing Counsel fbr CBIC has opposed the prayer. at the outset. on the g.round ol'huge dela,u. rn pref.erring this Writ Petition, He has relied upon the decision of'the Hon,ble Suprerne Court

3 in Assistant Commissioner (CT) L'tU, Kakinada, v. Glaxo Smith Kline Consumer Ilealth Care Limitedl

5.

Learned counsel for the petitioner, therefore, seeks liberty to the petitioner to prefer an appeal rvith a delay condonation application in terrns olsection 107(l) read w'ith Section I07(4) of the Act. He submits that the appellate authorit) rnal be dirccted to consider the question of delay sympatheticall) in vieu of the reasons explained in the delay condonation application.

6.

Having regard to the tacts and circutnstances as noted above, this Court is not inclined to cntcr into lhc rnerits of the issue and the petitioner is granted liberty to pret'er an appeal within a period of two weeks with statutor) pre-dcposit and a delay condonation application. The petitioner ural' take all such grounds ol'law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question o1'dclal taking into account the aforesaid facts and circurrstances and ilhe is satisfied on the point ofdelay, he shall decide the case on t.nerits in accordance with law. During the period of two weeks within which the petitioner has to tlle an appeal. no ' (2020) r9 scc 68 r

-t- -l coerci\e stcps be takcn aparnst the petttioner pursuant to the impugned ganrishee norice in lrorrl CiSl t)R.C- l3 dated 2g.0.i.2026. 7 be no order as tcl costs The instanl \\'rit [)ctiLion rs disposed ol accordinglv. ]'here shall Miscellaneous applications pendine. if anl. shall srand closed. To, //// .K. BHAVANI SWAMY ASSISTANT REGISTRAR G SECTION OFFICER Superintendent of Central Tax, Jeedimefla Division, eutbullapur GST Range. l|e:.,ir,, Aditya rowers Sri Sar Enclave. oij-ao*enparry Secunderabad _ Assistant Commissioner of Central Tax, Jeedimetla Division, Medchal GST Commissionerate plot No 16 and 2i irt-;i;;;Aditya Towers, Sri Sai Enclave Otd Bowenpaly. SecunderabJ 5d;;j;" ' The Princrpal Secretarv to Government, Revenue (CT_ll) Department, Secretariat. State of Telangana, Hyderabad. The orincipar Secretary' Government of rndia. Ministry of Finance. 3rd Froor, Jeevan Deep Burrdrng sansad Marg. u.r"" "r rrlir. New Derhi_i 10 001 JHrEI:Tl,S]iBi sicl-cl-t"'k Limited Shapur Branch 1-2s1t'1, MpR 055. apurnagar, Jeedimefla Hyderabad, tetangana_SOO One CC to Sri Siddarth Gilda, Advocate [OpUC] One CC to Sri Dominic Fernandes (senior standrng counsel for CBIC) tOpUCl Two CCs to the Gp for State Tax, High Court foithe State of Telangana, at HyderabadIOUT]

9.

One CC to SC for Central Government[OpUC] '1 0. Two CD Copres 1 2 3 4 5 f) 7 8 u"-tJ I]S

HIGH GOURT DATED: 1810612026 ORDER (> WP.No.18716 o12026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS i tt, \.' l) Jo IJ rH€ staf6 18 JUL i02t lil t DEsp^TcYI L t \]i,. .,\ t

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.