M/S. G.S. Reddy Constructions vs. State Tax Officer - I - Telangana High Court, 18 June 2026

Cause title — parties, addresses and appearances

[ 3488 ] 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 SRI APARESH KUMAR SINGH ANO THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 29510 oF 2025 Between: AND 1 2 J M/s. G.S. Reddy Constructions, 4th Ftoor, 604, Near Ayyappa Temple, Road No. 34, Ayyappa Society, Madhapur, Hyderabad, Telangana -5OOOS1. ' Represented by its Managing Partner, Sri G Seetha Rami Reddy. ...PETITIONER State Tax Officer - l, Sanath Nagar Circle, punjagutta Division, Hyderabad. Assistant Commissioner (ST), Sanathnagar Circle, Sanathnagar, Hyderabad The State of Telangana, Represented by its principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 ot lhe constitution of lndia praying that in the circumstances stat€d in the affidavit filed therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, declaring the action of the Respondent l,lo.1, in issuing the Notices/orders as null and void in view of show Cause Notice in Form GST DRC 01 in Ref No.2D361124044639A, vide DIN No.GST/36AAEFG6188P1ZNl2O-21 , dated 30.11.2024, on account of being barred by limitation and Assessment Order in Form GST DRC-07, in Reference No. 2D360225088669S, vide DtN NoGST/36AAEFG6iBBp1ZN/20-21. dated 28.02.2025, issued under Section 73 of the CGST Act, 2017 and the TGST Act, 2017 tor the tax period 2020-21 , as void ab initio, without iurisdiction, illegal, arbitrary and contrary to the provisions of the GST Act, 2017. and in vrolation of Article 1 9(1 )(g) and 3OOA of the Petitioner. l.A. NO: 1 OF 2025 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 stay an interim relref of all further proceedings arising in pursuance of the impugned Assessment Order passed by the Respondent No.1, in Form GST DRC - 07, in Reference No 2D3602250886695, vide DIN No.GST/36AAEFG6188P1ZN/20-21' dated 28 02 2025 for the tax period 2020-21, pending disposal of this writ petition Counsel for the Petitioner: SRI PUPPALA BHARATH NANDAN Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

TN THE TTIGH COI]RT FOR THE STATE OF TELANGANA AT ERABA THE HON'BLE THE F JUSTICE SRI APARESH KUMAR SINGH AND TITE HON'BLE SRI JUSTICE G.M.MOIIIUDDIN WRIT PETITTO N No.29510 of2025 Dated: 18.06.2026 Between: IWs. G. S. ReddY Constructions, Rep., by its Managing Partner, Sri G. Seetha Rami Reddy, Ayyappa Society, Madhapur, Hyderabad, Telangana' . . . Petitioner AND State Tax Officer-I, Sanath Nagar Circle, Punjagutta Division, Hyderabad and two others Respondents ORDER: Mr. P. Bharath Nandan, leamed counsel for the pctitioner' appears through video conferencing. Mr. Swaroop Oorilla' leamed Special Governtnent Pleader appears lor State Tax.

The writ petition has been prefened against the shou'cause notice in Form GSTDRC-0l,dated30.ll.2024andtheAssessmentOrderinFormGSTDRC- 07 dated 28.02.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017 and Telangana Goods and Services Tax Act' 20t7' tbr the tax period Aprit 2020 lo March 2021. !-- 2

The petitioner has approached this Court alleging that it has come to know about existcnce ol the proceedings. issuance of notice and passing of the order only after receiving an Anear Notice dated 05.08.2025. It is also alleged that the impugncd orders arc unsigncd

Horvever, alter somc arguments, learned counsel for the petitioner seeks libert1, to the petitioner to prefer an appeal against the impugned orders. He submits that somc dclal niight have been occurred in approaching the appellate authorit)'and thercfore. it nrav be directed to consider it sympatheticalll,

Counter al'fidavit has been filed on behalf of respondent No.2 disputing the grounds in rclation to the service of notice and personal hearing notice Hou,ever. learned Special Government Pleader for State Tax submits that the impugned urdcrs are digitalll signed and therefore, the plea of unsigned is not sustainable. Ile lirrthcr submits that the petitioner was at liberty to prcler an appeal against tlrc impuqncd orders taking all the grounds as are available in larv and on lacrs betirrc the appcllate authority in respect of the subject tax period.

Horr,e vcr. Lrpon hearing the leamed counsel for the parties, since the petitioner seeks liberty to prel'er an appeal, we do not wish to comment on the mcrits o['thc corltcntions raised by the parties.

Wc srant lihcrr\ to the petitioner to prefer an appeal within a period of tuo sccks \\'ith sr0ruror\ pre-deposit and a delay condonation application. The 3 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 would consider the question ofdelay taking into account the aforesaid facts and circumstances and il it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with [aw.

The r.r,rit petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. V.KAVITHA DEPUTY REGISTRAR //// SECTION OFFICER I The State Tax Officer - l, Sanath Nagar Circle, Hyderabad.

The Assistant Commissioner (ST), Sanathnagar Hyderrabad Punjagutta Division. Circle, Sanathnagar,

The Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, T.S.,Hyderabad. 4 One CC to SRl. PUPPALA BHARATH NANDAN Advocate IOPUCI 5 Two CCs to SPECIAL GOVERNMENT PLEADER FOR STATE TAX, High Court for the State of Telangana, at Hyderabad [OUT] 6 Two CD Copies 6 To, BN/ TKS j

\ HIGH COURT DATED: 1810612026 (os ORDER WP.No.29510 of 2025 t DISPOSING OF THE WRIT PETITION WITHOUT COSTS rt SII 1 Ia Pzo ! (} o t\o 5 10 JlJt zffi srerc$ t c,t, "\{"