Ravi Kunchepu vs. State Tax Officer (Fac) - Telangana High Court, 18 June 2026

Cause title — parties, addresses and appearances

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: 18760 0F 2026 [ 34881 ...PETITIONER Between: AND Ravi Kunchepu, Prop., M/s Kunchepu Ravi Works Contractor' 3-19' Main Road' Sarangapur, Nizamabad, N;r;;L;e District, TG rep. by its proprietor, Ravi frncn"ep, S/o Chinna Peddulu R/o Nizamabad' 1. State Tax Officer (FAC), Bodhan and Nizamabad-3' Nizamabad Division Rakasipet, f'lCo's enavail, eoJn"n Dist Nizamabad (State of Telangana) 2. Assistant Commtssioner of State Tax' Bodhan and Nizamabad-3' Nizamabad Division Rakasipet, NbO't eh"u'n ' Bodhan Dist Nizamabad (State of Telangana) 3. Joint Commissioner(ST), Nizamabad Division' 1st Floor' Municipal Complex' Tilak Garden, Nizamabad (State of Telangana) 4. Commissioner of State Goods Service Taxes' 1st Floor' Commissioner of Commercial r","...-a,irolng, Government of Telangana, Nampally, Hyderabad. (State of Telangana) 5. The State of Telangana, '"lp uy itt Principal. Secretary' Revenue (State Tax) - Department, Secretariat' Hyderibad (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.13.06.z[z2issued by the 2nd respondent in disallowing the excess input tax credit claimed without any details is quite contrary to law and unsustainable in the eye of law (2) The show cause notice dt 13 06 '2022 and order dt 23 02'2025l:::^11:'"t section 74 of the Act failed to establish the ingredients of fraud' suppresslon or willful evasion is bad in law (3) Unsigned show cause notice dt-13 06'2022 issued by the lst respondent under section 74 of the Act' 20'17' without any signature including rJigital signature over the said unsigned attachment to order under reference in 'eference No' 2D360225066251N dl23022l25for the financial year April' 2020 lo March,2021, without any details of the transactions or even extending any personal hearrng notrce as contemplated under section 75(4) of the GST Act' 2017 is violative of the principle of natural lustice' equity' fair play and (3) the unsigned show cause notice dt 13 06 2022 andunsigned attachment to order dl23'o2 2025 issued under section 74 of the CGST nct' ZOf Z is violative of Rule 26 of the CGST Rules' 2017 as prescribed under the GST Acr, 2017, as arbitrary illegal and quite contrary to law consequently set aside the order dl 23-02-2025 as void' unenforceable and unsustainable rn 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' t.A. NO: 10F 2026 Petition under Section 1 51 CPC praytng that in the circumstances stated in the h Court maY be Pleased to grant stay affidavit filed rn support of the petition' the Hig d SGST of Rs 1'l ,31'170/-' interest of of collection of disputed tax under the CGST an r section 74 of the SGST and CGST Rs 2, 03,610/- and penalty of Rs'1 ' 13'116/- unde Act.2017, under reference No' 2D360225066 251N Pursuant to the show cause notice and unsigned to attachment order d1.23-02-2025, issued bY the 'lst respondent for the financial year April' 2020 to M arch 2021 Pending disPosal of the above Writ Petition Counsel for the Petitioner: SRI TEJPRAKASH TOSHNIWAL counser ror the Respon6"nt"'iSiXlESgi 8ffib:t FoR srArE rAx

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR STNGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.18760 of 2026 DATED: 18.06.2026 Befween: 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 4 others ... Respondents ORDER: Mr. Tejprakash Toshniwal, learned counsel appears for petltroner. Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents.

In the present case, the show cause notice dated 13.06.2022 and order dated 23.02.2025 passed under Section 74 of the Telangana Goods and Services Tax Act,, 2011 ,, and Central Goods and Services'I'ax Act, 2011 (for short'the Act'), are under l challenge. The instanr Writ Petition has been filed on 30.03.2026. The petitioner has takcn a plea that he came to knou of the impugne d order onlr on 23.03.2026 when the oflfice of respondent No.1 infbrrned him about the alleged demand. 'lhe matter relates to thc Iar Pcriod 2020 - March, 2021. Therefore. the matter is not belated. -fhis Court mav entertain the Writ Petition on thc gror-rnd that the petitioner was not aware of the procccdings initiate d bl the Department. Moreover, the irnpugned order r.r'as nrcre.lr uploaded on the additional notices tab of GSl-l\ Portal. ,,\s sr.rcl.r. it was nor in tl.re notice ol the petrtioner

Learned Special (ior,ernment Pleadcr for State '[ax has opposecl the prayer at the outset on the ground ofhuge delay in prelerring this \\'rit l)ctition. He has relied Lrpon the decision of the llon'ble Supremc ('ourt in Assistant Commissioner (CT) LTL, Kakinada, r'. Glaxo Smith Kline (lonsumer Health Care Limitedr. April, (2020 ) l9 s( (' 68l

J 4 Learned counsel for the petitioner therefore seeks liberty to the petitioner to preler 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 ofthe reasons explained in the delay condonation application.

Having regard to the lacts and circumstances as noted above, this Court is not irrclined to enter into the merits of the issue as the petitioner is being 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 statutory 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 oldelay and il it is satislled with the reasons explained in the delay condonation application, it shall decide the case on ments.

-l The instant Writ Petition is disposecl of accordingly. There shall be no order as to costs Miscellaneous applications, ilany pendrng, shall stand closed. .M, MANJULA JOINT REGISTRAR //// ECTION OFFICER

State Tax Officer (FAC), Bodhan and Nizamabad-3, Nizamabad Division Rakasipet. NGO s Bhavan, Bodhan Dist. Nizamabad (State of Telangana)

Assistant Commissioner of State Tax, Bodhan and Nizamabad-3, Nizamabad Division Rakasipet, NGO's Bhavan, Bodhan Dist. Nizamabad (State of Telangana)

Joint Commissioner(ST) Nizamabad Division, 1"1 Floor Municipal Complex, Tilak Garden. Nizamabad (State of Telangana)

Commissioner of State Goods Service Taxes, 1'r Floor, Commissioner of Commercial Taxes Building, Government of Telangana, Nampally, Hyderabad. (State of Telangana)

The Principal Secretary. Revenue (State Tax) Department, The State of Telangana, Secretariat, Hyderabad (State of Telangana) 6 One CC to Sri Tejprakash Toshniwal, Advocate [OPUC]

Two CCs to the GP for State Tax, High Court for the State of Telangana, at HyderabadIOUT] 8 Two CD Copies T.I BS u-- 6 l t To,

HIGH COURT DATED: 1810612026 ORDER WP.No.18760 of 2026 HE 1 7€ t 2 B ll-Jl 2026 v 7- Ct 2r .{ t ' '-','=r-ii_f-?, DISPOSING OF FTHE WRIT PETITION WITHOUT COSTS \\ co$"A S'", ,)