Judgment
\ 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 wRlT PETITION No.28657 oF 2025 by its Mg.Partner Medchal Road, [ 3488 ] Sri P.B.R.Varma.
lvledchal Mandal, Between:
M/s.Qualitus Pharma Solutions, Rep Sy.No.491 and 492, Gowdavally MedchalMalkajgiri District, Telangana ..,PETITIONER AND 1. The Assistant Commissioner of Central Tax, Central Excise and Service Tax, Medchal GST Range, Medchal Division, Medchal GST Commissionerate, plot No.16 and 21 , 4th Floor, Aditya Towers, Near Check post, OId Bowenpally, Secunderabad-50001'1 .
2. The Superintendent of Central Tax, Central Excise and Service Tax, Medchal GST Range, IMedchal Division, Medchal GST Commissionerate, plot No.16 and 21 , 4lh Floor, Aditya Towers, Near Check Post, Old Bowenpally, Secunderabad- 500011 3. The Commissioner of Central Tax, Medchal GST Commissionerate, Telangana.
..,RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed lherewith, the High Court may be pleased to issue a Writ, Order or Direction particularly one in the nature of Writ of Mandamus or any other appropriate Writ or Order or Direction declaring (i)the Section 16(2)(c) read with Section 41(2) ol the IGST/CGST/SGST Act 2017 as uttra vires to Article 14,
19(1)(g), 21 .265 and 3004 of the Constitution of lndia (ri)the action of the 1't Respondent in passing the impugned Order-in-Original in Form GST DRC-07 dated 02.02 2024 along with its Summary of the Order dated 07.02.2024 'fot lhe year 2018-19 under the CGST Act. 2A17 vide DIN No.20240256YP040000B675 and the action of the 2nd respondenl in issuing the Show Cause Notice in Form GST DRC 01 dated 10 11 .2023 with its Summary of the Notice dated 11 .12.2023 as illegal, arbitrary, without jurisdiction, contrary to law and in violation of the Principles of Natural Justice and set aside the same as null and void as both the Summaries of the Order and the Notice are unsigned either digitally or electronically as required under the provisions of the CGST ,Act, 201 7 and as covered by the judgment of this Hon'ble Court in W.P.No.2'l 10112024 .
i.A. NO: 1OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed rn support of the petrtion, the High Court may be pleased to suspend the operation ol the impugned order-in-original passed by the i st respondent Assistant Commissioner of Central Tax, Medchal Dtvrsion in Form GST DRC-07 dated )2.02.2024 along with its Summary of the Order dated 07.02.2024 for the year 20.18-19 under the CGST Act. 2017 vide DIN No 20240256YP0400008675 ,Sounsel for the Petitioner: SRI B. KRISHNA REDDY ,lounsel for the Respondents: SRl. DOMINIC FERNANDES (sENtoR STANO|NG COUNSEL FOR CB|C) 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 Sinsh and The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.28657 of 2025 Dated: 18.06.2026 Between:
M/s. Qualitus Pharma Solutions Rep. by its Managing Partner Sri P.B.R.Varma, Sy.No.49l and 492, Gowdavally Village, Medchal Road, Medchal Mandal, Medchal-lualk8j giri District, Telangana.
...Petitioner and The Assistant Commissioner of Central Tax, Central Excise & Service Tax, Medchal CST Range, Medchal Division, Medchal GST Commissionerate, Plot No.l6 & 21, 4'h Floor, Aditya Towers, near Check Post, Old Bowenpally, Secunderabad - 50001I and 2 others.
...Respondents Order:
Heard Mr. B.Krishna Reddy, learned counsel appearing for the petitioner and Mr. Dominic Femandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for the respondents.
2.
In the present case, the order-in-original dared 02.02.2024 along with the proceedings in Form GST DRC-07 daled 0'/.02.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (for short 'the Act') and the show cause notice along with Form GST DRC-01 daled 11.12.2023, are under challenge.
- ') 3.
The petitioner alleges that the summary ol the order in Form GST DRC-07 dated 07.02.2024 is an unsigned document and is not valid. The petitioner has also taken a plea that it came krow about the existence olthe impugned proceedings and the passing ofthe final order only only upon the issuance ol the gamishec notice for aftachment of its Bank account in respcct ol assessment .t'car 2017 -2018.. The matter relates to tax period April. 2018 to March. 2019. Therefore, the matter is not belated. This Court may entertain the Writ Petition on the ground that the petitioner was not aware of the impugned proceedings initiated bv the Departrtent.
4.
Learncd Senior Standing Counsel for CBIC' has opposed the prayer, at the outset. on the ground of huge delay in preferring this Writ Petition.
He has relied upon the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limitedr.
5.
Learned counsel fbr the petitioner therefore seeks liberty to the petitioner to pref-er an appeal rvith a delay condonation application in terms of Section 107( I ) read r'r'ith Section 107(4) of the Act. He submits that the appellate authorit,y ma1 be directed to consider the question of delay sympathetically in vierv olthe reasons explained in the delay condonation application.
1 (2020) 19 scc 681
3 To, 6.
Having regard to tho facts and circumstances as noted above, this Court is not inclined to enter into the merits of the issue and the petitioner is granted liberty to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The 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 of delay taking into account the aforesaid facts and circumstances and if he is satisfied on the point of delay, he shall decide the case on merits in accordance with law.
7 .
The instant Writ Petition is disposed of accordingly. There shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed.
SD/.K. BHAVANI SWAMY ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The Assislant Commissioner of Central Tax, Central Excise and Service Tax, Medchal GST Range, Medchal Division, Medchal GST Commissionerate, Plot No.1 6 and 21 , 4th Floor, Aditya Towers, Near Check Post, Old Bowenpally, Secu nderabad-50001 1.
2. The Superintendent of Central Tax, Central Excise and Service Tax, Medchal GST Range, Medchal Division, Medchal GST Commissionerate, Plot No.16 and 2'l , 4th Floor, Aditya Towers, Near Check Post, Old Bowenpally, Secunderabad- 50001 L 3. The Commissioner of Central Tax, Medchal GST Commissionerate, Telangana.
4. One CC to Sri B. Krishna Reddy, Advocate [OPUC] 5. One CC to Sri Dominic Fernandes (senior standing counsel for CBIC) [OPUC] 6. Two CD Copies TJ BS W
HIGH COURT DATED: 1810612026 ORDER WRIT PETITION No.28657 OF 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS (o 1 HES tA 1E tl,]l 2028 ',= o (Jt 65 t t o€sPalr.HEo iE \J ^ Ll6 (.