M/S S.Shivraj Reddy Constructions vs. Assistant Commissioner (St) - Telangana High Court, 17 June 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 18416 OF 2026 Between: M/s S.Shivraj Reddy Constructions, 3-6-69/8/13, Sri Giri Nilayam, Avanthinagar Colony, Basheerbagh, Hyderabad - 500029, represented by its Managing Partner, Sri S.Giriprasad Reddy. ...PETITIONER AND 1. Assistant commissioner (sr), Hyderguda - Ashoknagar circle, Abids Division, Hyderabad. 2. The Director, Mines and Geology Department, Government of Telangana, Telangana Secretariat, Hyderabad. 3. The Assistant Director, Mines and Geology, Department of Mines and Geology Mahabubnagar. a U1lon of lndia, represented by its secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi 5. The State of Telangana, represented by its principal Secretary, Revenue Department (Commercial Taxes). Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 ot the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ or order or direction particularly one in the nature of writ of lt/andamus setting aside impugned show cause notice in Form GST DRC - 01, dated 25.03.2026, in DIN No.GST/36AANFS415sM1zL. passed by the first respondent for the tax period 2023 - 24, in seeking to levy GST under the provisions of the central Goods and services Tax Act, 2017, and rerangana Goods and Services Tax Act, 2017, on the payment of Royarty and other anciilary amounts in terms of section g of the Mines and Minerar (Deveropment and Reguration) Act, 1957, as iregar, arbitrary, without authority of raw in the right of binding precedent of s'even Judges Bench of the Hon'ble Suprerne court in the case of rndia cements Vs. State of ramirnadu (1990)l scc 12. l.A. NO: 1OF 2026 Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to pending disposal of the writ petition grant stay of aI further proceedings arising in pursuance of the impugned show cause notice in Form GST DRC -01, dated 25.03.2026, in DIN No'GST/36AANFS4155MlZL, passed by the first respondent for the tax perrod 2023 -24 Counsel for the petitioner: SRI S.SURI BABU Counsel for the Respondent Nos.1&5: SRI SWAROOP OORILLA, SPECIAL GP FOR STATE TAX counsel for the Respondent Nos.2&3: Gp FoR M|NES & cEoLocy Counsel for the Respondent No.4: SC FOR CENTRAL GOVT

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESTf KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.18416 of 2026 DATED: 17.06.2026 Between: M/s. S. Shivraj Reddy Constructions, Rep., by its Managing Partner, Sri S. Giriprasad Reddy, Hyderabad. Petitioner AND Assistant Commissioner (ST), Hyderguda-Ashoknagar Circle, Abids Division, Hyderabad and 4 others Respondents ORDER: Mr. S. Suri Babu, learned counsel for the petitioner appears through video conferencing Mr. Swaroop Oorilla, leamed Special Govemment Pleader appears for State Tax

The petitioner is a firm engaged in the business of extracting minor and major minerals. Petitioner entered into Memorandum of Understanding-cum-Agreement with M/s. Reya Minerals on 21.10.2020 for working in the quarry and to handle all the raising, crushing and rnarketing operations of the quarry on royalty pa)ment basis. Petitioner submits that on the infonnation furnished by the Senior Audit Officer, Office of the Accountant General, Hyderabad, respondent No.1 issued Fonn GST DRC-01 dated 25.03.2026 in DIN No.GST/36AANFS4l55M1ZL for the 2 financial year 2023-24, and asked the petitioner to pay the tax along with interest on the net tax payable in DRC-03. lf the petitioner is not agreeing with the proposals in the said show cause notice, it may file its objections within (15) days fiorn the date of receipt of the notice. Aggrieved by the said show cause notice, the petitioner filed the lnstant wnt petltron. l. Learned counsel for the petitioner subrnits that this Court in similar Writ Petitions granted interirn stay of the show cause notice issued in respect of levy of tax on royalty and therefore, prays to set aside the irnpugned shou cuuse notice.

Learned Special Govemrnent Pleader for State Tax submits that if the petitioner subrnits objections to the show cause notice, the sarre may be considered by the adjudicating officer. tf the petitioner is aggrieved by the adjudication order, it may approach this Court in appropriate proceedings

After hearing leamed counsel for the parties and having regard to the facts and circumstances, the petitioner is directed to participate in the proceedings by filing objections to the impugned shorv cause notice. lf the petitione'r is aggrieved by the adjudication order. it is at libeny to assail the sarne in appropriate proceedings

Accordingly, the writ petition is disposed of. No order as to costs Miscellaneous applications, if any pending, shall stand cl,.rsed //II .K. AMMAJI EPUTY REGISTRAR ECTION OFFICER q 1 The Assistant Commissioner (ST), Hyderguda Y.f,otnrg* Circle, Ablds Division, Hyderabad

The Director, Mines and Geology Department, Government of Telangana, Telangana Secretariat, HyAerabail

The Assistant Director, Mines and Geology, Department of Mines and Geology Mahabubnagar. . I|in ffi"(,"ytTniilndia, Department of Revenue, Ministry of Finance, To 5 The Principal Secretary, Revenue Department (commerciar raxes) Telangana Secretariat, Hyderabad, State of Telangana,.

One CC to SRI S SURT BABU, Advocate [OpUC] 7 One CC to SC FOR CENTRAL GOW tOpUCl 8, Two CCs to SRI SWAROOP oORILLA, SPECIAL GP FoR STATE TAX, Hiqh Court for the State of Telangana at Hyd'erabad . [OUT] ' v, I .v'| i

Two CCs to GP FOR MTNES & GEOLOGY, Hiqh Court for the State of Telangana at Hyderabad . [OUT]

10.

Two CD Copies PMK BS

HIGH COURT DATED: 17106t2026 ORDER WP.No.1841G ot 2026 CC TODAY 4 \ ,& )f .ii,j, ii ,., ' :..4.-?' DISPOSING OF THE WRIT PETITION WITHOUT COSTS b 6t ,/ dl E( o (!)