Ws. Molecraft Life Sciences PVT. LTD. vs. Assistant Commissioner (St)
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
The Court made the following: ORDER
!d-E=a@ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDf,RABAI) THE HON'BLE THE CHIEF JUSTICE SRI APARESH KI]MAR SINGH ANTD THf, HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.18574 of 2026 DATED :18.06.2026 Between: M/s.Molecraft Life Sciences Pvt. Ltd., Rep. by its Director Mr. P.Venakta Ramanamurthy . . . Petitioner AND Assistant Commissioner (ST), Agapura Circle, Abids Division, Hyderabad and two others ... Respondents ORDER: Mr. Kohir Bhaskar Reddy, learned counsel appears for the petitioner through video conferencing. Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for the respondents.
The petitioner has assailed the show cause notice in Form GST DRC-01 dated 31.05.2024 for the Financial Year 2019-20 and the adjudication order along with summary of the order contained in Form GST DRC-07 dated 28.08.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2}l7lTelangana Goods and I- 2 Services Tax Act, 2017 (hereinafter referred tc, as 'CGST/TGST Act'). Petitioner has also assailed the order-in-appeal dated 30.04.2025 which u'as dismissed on the grounds of limitation. The present writ petition has been filed in June,2026. In the appeal,, the petitioner has inter alia taken number of grounds alleging lack of mandatory statutory compliance including valid service of notice, authentication of digital/electronic signature and non-grant of reasonable time for hearing
Learned counsel for the petitioner subrnits that the impugned appellate order ma1, be set aside and the matter may be remanded to the appellate authority to consider the question of delay afresh in accordance with law.
I{owever, learned Special Government Pleader for State Tax subrnits that the petitioner has got an opportunity to prefer second appeal before the learned GS'IAT, which is going to be constituted
Having heard learned counsel for the parties and in the facts and circumstances noted above, we are of the v.iew that on the grounds alleged bv the petitioner, the present writ petition has been *@ 3 To, BSR .TKS filed after considerable delay. The petitioner has the opportunity to prefer an appeal before the GSTAT, where he can take all such grounds of law and in fact. Therefore, we are not inclined to entertain the writ petition on account of availability of alternative remedy of appeal under Section 112 of the CGST/TGST Act
The instant writ petition IS accordingly, disposed of with liberty to the petitioner to approach the GSTAT within four weeks of its constitution with statutory pre-deposit of l0%. Needless to say, if such an appeal is preferred with statutory pre-deposit, within the time prescribed above, there would be an automatic stay of the impugned demand till the second appeal is decided. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. L M.VIJAYA BHASKE o T REG //// ION OFFICER 1 . The ,\ssistant Commissioner (ST)' Agapura Circle, Abids Division, Hyderabad.
The Appellate Joint Commissioner (ST) (FAC), Secunderabad Division, Hyderabad.
The Secretary to Government (Revenue) CT-ll, State Tax / Commercial Taxes Department, Secretariat, Hyderabad, State of Telangana.
One CC to SRI KOHIR BHASKAR REDDY, Advocate [OPUC]
Two CCs to SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]
Two CD Copies o \\
HIGH COURT DATED: 1810612026 ORDER WP.No.18574 of 2026 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS .- .t '/) ,-) '!.t',+ :.f .-{t--"8s\,. 6:-i, r'r rl .\ 4', .tY' )9.' on,, *' o)'/z 2 4 JUr i06 A ) o
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.