M/S . Seven Star Mining Agencies LLP vs. The Assistant Commissioner Of Central Tax
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Cause title — parties, addresses and appearances
The Gourt made the following: ORDER
IN THE HTGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD AND G ... Petitioner No. F DATED: 15.06-2026 Between: M/s. Seven Star Mining Agencies LLP, Sy No.277 to 285, Plot No.328 and333, Lllanguda, Rampally, Rangareddy, Telangana - 50i 301 Represented by its Authorised Signatory Jay Prakash Kumar, S/o. Bir Bahadur Singh AND The Assistant Commissioner of Central Tax, Medchal Division, Medchal Commissionerate, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad, Telangana - 500 011 & 7 others Respondents ORDER: Heard Mr. P.Venkat Prasad, leamed counsel representing IWs. P.V. prasad Associates, appearing for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos.l to 4. 2. The writ petition has been preferred with the following prayer: "For all the reasons stated in the accompanyirrg affidavit, it is prayed that this Hon'ble High Courl may be pleased to issue a writ, order, or direction more particularly one in the nature of writ of mandamus declaring
2 a)TheProvisionsofSectionls(2Xc)oftheCGSTAct'2017aswellas section l6(2xc) of the TGST Act,2017 as arbitrary, without juri iction' unconstitutional; against the principles of natural justice an'd as ultra-vires to the provisions of Article 14, 300A and Article l9(lXg) of the Constitution of lndia. b)Theorder-in-originalNo.|1ot2o23dated0l.02.2024readwithForm DRC-07 bearing zD36O224Ol04l3l dated 07.02.2024 as being void' arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles la, l9(l)(g) and265 of the constitution of India, and to consequently set aside the same' c)RecoverynoticesinFormGSTDRC13dated10.04.2026issuedto Respondent Nos. 6 to 7 as being void, arbitrary, illegal, without juri iction, without authority of law apart from being violative of Articles l4' l9(l)(g) and265 of the constitution of India, and to consequently set aside the same' d)RecoverynoticesinFormGSTDRC13dated30.09.2025videC.No: VlOllO4/2024 issued to the Respondent no' 8 as being void' arbitrary' iltegal, without juri iction, without authority of law apart from being violative of Articles 14, l9(l)(g) and265 of the constitution of lndia, and to consequently set aside the same and/or pass such further or other order(s) as this Hon,ble court may deem fit and proper in the circumstances of the case."
The petitioner has taken a plea that it came to know of the impugned order when Form GST DRc-13 dated 30.09.2025 was issued to third person - IWs. R.K. Enterprises Earth Moving Spares' The matter relates to tax period from April, 2018 to March , 2}lg. Therefore, the matter is not belated' This Court may entertain the writ petition on the ground that the petitioner was not served with the show cause notice and not aware of the proceedings initiated by the DePartment. :
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Learned 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 [{on'ble Supreme Coun in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limitedr.
Learned counsel for the petitioner, therefore, seeks liberty to the petitioner to prefer an appeal with a delay condonation application in terms of Section 107(1) read with Section 107(4) ofthe Central Goods and Services Tax AcI,2017. He submits that the appellate authority may be directed to consider the question of delay in view of the reasons explained in the delay condonation application
Having regard to the facts and circumstances as noted above, this Court is not inclined 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 facrs in the appeal. Needless to say, the appellate authority would consider the question of delay and if it is satisfied with the reasons explained in the delay condonation application, it shall decide the case on ments During the period of two weeks within which the petitioner has to ' lzozo; te scc ot r
4 file an appeal, no coercive steps be taken against the petitioner pursuant to the impugned garnishee notices in Form GST DRC-13 dated 30.09.2025 and t r0.04.2026. 7. The instant Writ Petition is disposed of accordingly. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. . M.MANJULA JOINT REGISTRAR ,,i'// G SEGTTON OFFICER To 1. The Assistant Commissioner of Central tax, Medchal Division, Medchal commissionerate, Aditya Towers, sri sai Enclave, old Bowenpally' , Secunderabad, Telangana 500 011
The Assistant commissioner of central tax, Karirnnagar Division, 2nd Floor' H.No.8-7-296/l,ManikantaComplex,HanumanNagar,Karimnagar, Telangana 505 001
Additional commissioner of ' central Tax, Hyderabad Audit-ll commissionerate, sanvi Yamuna Pride, 1-9S/B Plot 20 and 21' VIP Hills' MadhaPur, Telangana - 500 081
Joint commissioner of central tax, Medchal commissionerate, 11-4'64918' Lakdikapul, Hyderabad, Telangana 500 004. 5. The Secreiary,-union of lndia] Ministry of Finance, Department of Revenue' North Block, New Delhi 110 001 6'oneCCtorrrusP.V.PRASADASSoClArES,^lvocatetoPUC!-
ONC CC tO SRI DOMINIC FERNANDES' SENIOR STANDING COUNSEL FOR CBIC [oPUC]
ONE CC tO SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA [OPUC]
Two CD CoPies PSK. TKS "v
HIGH COURT DATED: 1510612026 oI 1Ht sl ORDER WP.No.17 t 92 of 2026 3 07,ttlt 2026 , t- t f spA.Tc.yl DISPOSIN OF THE WRIT PETITION OSTS. G c u 3 li r*\zt
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.