BharatTaxGST

Mrs. Ashwini Prabhu Kumar vs. The Union Of INDIA

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WP/16718/2026HC TelanganaGSTCNR HBHC01034259202617 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages
For Petitioner: SRI G VENKAT SRI MAITHREYA

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Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PITESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN 'l . Mrs. Ashwini Prabhu Kumar, Wo. Y S Prabhu Kumar, Aged about 42 years, Occ- Home lvlaker Fl/o. D-1901 , Satyam lmperial Heights, Sector '1 1 , Ghansoli, Navi Mumbai 400 701 2. Wegofin Digital Solutions Private Limited, Rep. by its Authorized Representative Shri. Sapavath Vijay, S/o. Sapavath Balu, Having office at Bth Floor, Orbit Tower 1, Plot. 30/C Sy. No.83/1 , Knowledge City, TSllC, Raidurgam, Hyderabad - 50008'l ...PETITIONERS 1. The Union of lndia,, Through its Secretary, Ministry of Finance, Department of Revenue No. '137, North Block, New Delhi - 1 1 0001 2. Central Board of lndirect Taxes and Customs (CBIC), Rep. by its Chairman Having its office at Ministry of Finance, Department of Revenue, Udyog Bhawan, New Delhi 3. Goods and Services Tax Department (GST), Hyderabad Zonal Unit, Rep. by Additional Director General (ADG) Having its office at H. No. 1-63121212, Plol No. 21'l and 212, Block B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad 500 033 4. Director General of GST lntelligence, Rep. by its Senior lntelligence Officer, Hyderabad Zonal Unit, Having its office at H. No. 1-63/2/212, Plot No. 211 and 212, Block B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad 500 033 ...RESPONDENTS WRIT PETITION NO: 16718 OF 2026 Between: AND Petition under Article 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 an appropriate writ, order or direction, more particularly a writ of Mandamus a)Declaring action of the respondents in issuing the Impugned Notice dated 08.02.2026 examining the legality and validity thereof, be pleased to quash the same, pursuant to which the subject Flat has been sealed, c) Consequently, issue a writ of mandamus direoting Respondent Nos.3 and 4, including all authorities subordinate to them, to forthwith de-seal the residential Flat Nlo. D-l901 , Satyam lmperial Heights, Ghansoli, Navi Mumbai hand over any and all items seized during the illegal search and inspection and to furnish a complete list of all goods, documents and things so seized, c)ln the altemative, issue a writ of mandamus directing Respondent Nos. 3 and 4, including all authorities subordinate to them, to permit the Petitioner to retrieve and take possession of all documents from the residential Flat No. D-1901 , Satyam lmperial Heights, Ghansoli, Navi Mumbai that may be required for admission of her children in a School, d)Direct the Respondent No.3 and 4 not to undertake any coercive action against Petitioner No.1 and her children including but not limited to visiting their school and spreading false and mis- leading information and publicly defaming the Petitioner No.1 and her children, e)Award costs of the present writ petition. l.A. NO: 1 OF 2026 Petition under Sectron 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation and implementation of the Impugned Notice dated 08-02-2026 issued by Respondent No.4, including all consequential actions taken pursuant thereto such as sealing of the subject Flat.i.e.D-1901 ,Stayam lmperial Heights Sector -1 '1 Ghansoli, Navi Mumbai, Maharashtra- 4000701 l.A. NO: 2OF 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 permit the Petitioner No. 1 to enter the subject residential flat i.e., D-1901 , Stayam lmperial Heights, Sector-1 1, Ghansoli, Navi Mumbai, Maharashtra-4000701 and retrieve all documents and other necessary records required for securing admission of her children in school. Counsel for the Petitioners: SRI G VENKAT SRI MAITHREYA Counsel forthe Respondent No.1: SRl. N BHUJANGA RAO DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Flespondent Nos.2 to 4: MR. M.P. KASHYAP, SC FOR CENTRAL BOARD OF INDRIECT TAXES ANDD CUSTOMES

The Court made the following: ORDER

IN THE I{IGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BI,E THE C]HIEF JLISTICE SRI APARESH KUMAR SINGH ANI) THIi HON'BLE SRI JUSTICE G.M,MOHITDDIN wRlT PETITION No.l6718 of 2026 DATED: 17 "06.2026 Between: Mrs. Ashwini Prabhu Kumar, Wo. Y S Prabhu Kurnar and another Petitioners ANT) The Union of India, 'l hrough its Secretary, Ministry of Finance, Department of Revenue No.137, North Block. New Delhi-110001 and 3 others Respondents ORDER: Mr. G. Venkat Sri Maithreya, learned counsel for the petitioners appears through video conferencing. Mr. M.P. Kashl ap. learned Senior Standing Counsel for Central Board of Indirect Taxes and Cusloms (CBIC) appears lbr respondent Nos.2 to 4

2.

The premises in which the petitioners were residing have been sealed by respondent Nos.3 and 4 pursuanl to notice dated 08.02.2026. Ihe impugned actions have been taken in connection with the investigation being conducted by the Directorate General of coods and Services Tax Intelligence (D(}GI) against petitioner No.

2.

The matter was taken up before the vacation bench on 15.0s.2026. The order dated 15.05.2026 reads as under:

2 'Notice before admission. Sri N. Bhujanga Rao, Ieamed Deputy Solicitor General of lndia takes notice on behalf of respondent No.l and waives further notice. Sri Dr. M.P.Kashyap, leamed Standing Counsel takes notice on behalf of respondent Nos.2 to 4 and waives further notice. Registry is directed not to take out notice to respondents No.l to 4 in view of the above waiver. Sri D.V.Sitaram Murthy, learned Senior Counsel appearing for the petitioner.s submitted that petitioner No.l requires certificates of her children and also medical records to be retrieved which is under lock and key and in possession of respondent Nos.2 to 4. Sri Dr. M.P.Kashyap, learned Standing Counsel appearing for respondent Nos.2 to 4 submitted that they have no objection if only certificates pertaining to the education and medical records are retrieved from their flat under their supervision. In view of the same, the respondeuts are directed to permit petitioner No.l or her authorized representative on 20.05.2026 to take educational certificates and also the medical records. List on I7.06.2026."

3.

Petitioner No. I has been able to retrieve the certificates of her children and also the medical records pursuant thereto

4.

Today, when the matter is taken up, learned counsel for the petitioners submits that respondent No.4 is asking petitioner No.l to open the locker inside the sealed premises. Petitioner No.l does not have any ob.iection thereto. The Writ Petition may be disposed ofrecording the no objection olpetitioner No.1 for opening ofthe locker.

5.

Learned Senior Standing Counsel lor CBIC also submits that in lact the premises are lying sealed only till now since the locker has not been opened by the petitioners. If the petitioners do not have any objection thereto, the respondent

J authorities u'ould sonduct the investigation by opening the locker in accordance with law.

6.

In view of the aforesaid facts and circumstances, respondent No.4 - DGGI shall intimate the date on r.vhich the premises will be opened for the purposes of opening of the locl<er by the petitioners which should preferabll be on 25.06.2026. 'l . With the aloresaid observations, the writ petition is disposed of. No order as to COSTS Miscellaneous applications, if any pending, shall stand closed. . C.MAI-LIKARJUNA VARMA JOINT REGISTRAR //// CTION OFFICER To,

1.

The Secretary, The Llniorr of lndia,, Ministry of Finance, Department of Revenue No. 137, North Block, New Delhi - 110001

2.

The Chairman Central Board of lndirect Taxes and Customs (CBIC), Having its officer at tvlinlstry of Finance, Department of Revenue, Udyog Bhawan, New Delhi

3.

The Additional Director General (ADG) Goods and Services Tax Department (GST), Hyderabad Zonal Unit, Having its office at H. No. 1-63121212, Plot No. 211 and212,Block B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad 500 033 4, The Senior lntelligence Officer, Director General of GST lntelligence, Hyderabad Zonal Unit, Having its office at H. No. 1-63/2/212, Plol No. 2.1 1 and 212, Blcck B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad 500 033(Special lvlessenger)

5.

One CC to Sri G. Venkat Sri Maithreya, Advocate [OPUC]

6.

One CC to Sri N, Bhujanga Rao, Deputy Solicitor General of India Advocate loPUCl

7.

One CC to Mr. M.P. Kashyap, SC for Central Board of lndirect Taxes and Customs(CBIC) B. Two CD Copies TJ BS-&

HIGH COURT DATED: 1710612026 ORDER WP.No.16718 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS F {t u\$ OF D

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.