Bommasani Ashok vs. The Asst Commmissioner Of CT - Telangana High Court, 09 June 2026

Cause title — parties, addresses and appearances

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINTH 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 WRIT PETITION NO: 15868 OF 2026 [ 34881 3-9- ...PETITIONER Between: AND Bommasani Ashok, S/o Ramaswamy (Late)Aged about 65. R/o H.No 580,Reddy Colony, Hanamkonda, Warangal ,T6langana _ 506002 1 2 The Assistant Commissioner of Central Tax Hanamkonda GST Range Warangal Divison, 2-7 '3gi Sri Sai Nivas, Venkateshwara Temple, Excile Colony Hanmkonda 506001. !ni9l-gf lndia, Ministry of Finance Represented by its Secretary, (Revenue Dept) North Block New Dethi-1 10 001 ...RESPONDENTS Petition under Articre 226 of rhe constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ order or direction more particularly one in the nature of a writ of Mandamus declaring that the lmpugned order-in-original No. 03/2025-26-Adjn- supdt GST-AC Hanamkonda dared 01t07t2025 foilowed by Form Gsr DRC-07 bearing Ref No. 2D360725007889T dated 07t07r2025 passed by the Respondent No 1 under the provisions of cGSTiTsGST Acr 201r as being void,arbitrary,ilegaJ without jurisdiction/without authority of raw apart from being viorative of Articres 14, 19(1)(g) and 265 of the constitution of rndia and to consequenfly set aside the same. l.A. NO: 1 OF 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 slay operation of impugned Order-in- Original No. 0312025-26-Adjn-Supdt-GST-AC Hanamkonda dated 01-07-2025rfollowed by Form GST DRC-07 bearing Ref No. ZD36O7 25OO7 88 9T dated 07 -O7 -2025 issued by the Respondent No. 1, Counsel for the Petitioner: M/S P V PRASAD ASSOCIATES Counsel for the Respondent No.1: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC Counsel for the Respondent No. 2: SRI N. BHUJANGA RAO, SC FOR CENTRAL TAX

The Court made the following: ORDER

E.EH?IEEEEE IN THE GH COIJRT FOR TIIE STATE OF TELANGANA THf, HON'BLE THE CHIEF JUSTICE SRI AP HKUMAR SINGH AND THE HON'BLE SRI ruSTICE G.M.MOHIUDDIN WRIT PETITION No.15868 of 2026 Dated: 09.06.2026 Between: Bommasani Ashok ..,Petitioncr and f'[re Assistant Commissioner of Ccntral Tax' Hanamkonda GST Range, Warangal Division, 2-7 -391, Sri Sai Nivas, Vettllateshwara Tcrrple, Excise Colony, l{anarttlionda - 506 001. and another. ...Respondcnto ORDER: Learned counsel Sri V.Sai Amit, representirlg IWs. P.V.Prasad Associates, appears lbr the petitioner Sri Dominic Femandes, learned Senior Standing Counsel for Central Board of Indirect Taxcs and Customs (CBIC), appears for respondent No. I AT IIYDERABAD (

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The order-in-original dated 01.07.2025 and the summary, of the order in Frrrm GSI- DRC-07 dated 07.01 .2025 for the tax period April 2018 to March 2019 passcd under Section 74 oIthe centrar Goods and Scrvices T'ax Act. 201 7 (hereinafter reI'erred to as, ,.the CGST Act,.), irnposing tax, intcrest and penalty is under challenge in this ,,vrit pctttion.

Learncd counsel lor the petitioner, afler riorne argunrents, seeks pe.rrission .f this court to rvithdraw thc instant rvrit perition in order to approach thc appellatc authority under Section 107(l) of the CGST Act. He subrrits rhat some delal might have bcen occurred in approaching the appellate authoril)'and therefbre. he rnay be clirectecr to considcr it sy mpa theticallv.

Lcarncd Senior Standing Counsel for CBIC submits that the petitioner has bypassed the statutory rernedy ol appeal and approached this courl after sorne dclar'.

Be that as it rnay. sincc the petitioner wants to avail the appellate rernedv. the rvlit petition is disposed olgranting liberty to the petitioner to prcfbr an appcal u ithin a period ol two weeks with statutory pre_ deposit and a delal condonation application. The petitioner may take all -:=I.EEz;;?;',: J such grounds of law and facts in the memo of appeal as are available to it. Needtess to say, the appeltate authority would consider the question ofdetaytakingintoaccounttheaforesaidfactsandcircumstancesandif he is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law. There shall be no order as to costs' Miscellaneous apptications pending, if any, shall stand closed' .P.C. SULEKHA DEVI ASSIS ANT REGISTRAR //// E TION OFFICER The Assistant Commissioner of Central Tax Hanamkonda GST Range Warangal Divison 2-7-391 Sri Sai Nivas Venkateshwara Temple Excise Colony Hanmkonda 506001 . The S-ecretary, Union of lndia, Ministry of Finance North Block New Delhi-1 10 001 One CC to M/S P V PRASAD ASSOCIATES Advocate [OPUC] One CC to SRl. DOMINIC FERNANDES, SENIOR SC FOR CBICIOPUCI One CC to SRl. N. BHUJANGA RAO, SC FOR CENTRAL GOVERNMENT loPUCl Two CD Copies To, 1 2 3 4 5

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HIGH COURT DATED: 09t0612026 ORDER WP.No.15868 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ttlalx o 1 HE sra t 3 2o Jtlil 2026 t \11i5r,,'r.,,"'' o A ,// * ..,.