BharatTaxGST

M/S Krishnamani Enterprise LLP vs. Deputy Commissioner (CT)

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WP/16255/2026HC TelanganaGSTCNR HBHC01032606202609 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN8 pages
For Petitioner: Ms. AKRUTI GOYALFor Respondent: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC

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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) 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: 16255 OF 2026 Between: M/s Krishnamani Enterprise LLP, Rep. by its Partner Mr Seetha Rama Raju Alluri, Son of Bhanu Prakash Varma Alluri, Age 32 years, Occupation. Business, #4th Floor, Flat 402, Flat 4711 and 48, R.Square Avenue, Opp SBH Bank, Gachibowli, Hyderabad, Telangana-500032. ...PETITIONER AND 1 Deputy Commissioner (CT), Gachibowli GST Division, 10-3-301-303, 4th Floor,Serene Heights, Humayun Nagar, Masab Tank, Hyderabad-500028. Assistant Commissioner (CT), Office of Principal Commissioner of Central tax, Ranga Reddy GST Commissionerate, 1-98n A3, VIP Hills, Jai hind enclave, Madhapur, Hyderabad-50008 1. Assistant Commissioner (CT), Gachibowli GST Division, 10-3-301-303, 4th Floor,Serene Heights, Humayun Nagar, Masab Tank, Hyderabad-500028. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. Union of lndia, rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3th Floor, Sansad [\tlarg, New Delhi-1 10 001. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). Goods and Services Tax Network, rep. by its Chairman, Woridmark 1, Aerocity, lndira Gandhi lnternational Airport, New Delhi - 100 037 M/s Qbond RMC Private Limited, F.No 306, Sanjana lntelaken, Block ll, Doolapally Village, Hyderabad, Medchal, Malkajgiri, Telangana-500100. ...RESPONDENTS 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 a Writ of Mandamus or any other appropriate writ or order or direction . (a) 2 1 4 5 6 7 8 declaring Section 16(2)(c) of the CGST Act / SGST Act, 2017 , in so far as it imposes the condition that the discharge of outward tax by the suppliers of the petitioner to avail input tax credrt which is otherwise compliant with section 16 and other provision s of the GST Act, as being unreasonable, suffering from impossibility of complian,:e by the Petitioner, arbitrary and violative of Article 14 of the constitution of lndia and also violative of Artrcle l4 of the constitution and consequenfly, set- aside the: questioning the order rn 0312024 dated 19.04 2024 along wjth OIO proceedings in unsigned Form GST DRc-07 vide Ref.No. 2D3605240069385 dated 03.05.2024 issued by god 2nd Respondent, show cause notice along with unsigned Form DR(l-01 daled 15.12.2023issued by the '1"t Respondent under section 73 of the Act for the tax per/od 2018-19 and recovery notice in Form DRC-13 issued by the 3rd Respondent on the 8th Respondent dated 06.02.2026 as being unsustainable and without jurisdiction and pass any other order or orders that the Honble cc,urt deems fit in the circumstances of the case. b) declare that the order in OIO 0312024 dated 1I 04 2024 along with proceedings in unsigned Form GST DRC_ 07 vide Ref No 2D3605240069385 dated 03.05.2024 issued by 2nd Respondent , show cause notrce along with unsigned Form DRC-01 dated 1s.12.2o23issued by the 1't Respondent under section 73 of the Act for the tax period 201g-1g and recovery r,otice in Form DRC- 1 3 issued by the 3'd Respondent on the gth Responderrl dated 06 02.2026 as being nultity on the ground that it is devoid of any signature, there is no statutory provision to reconcile the lrc available in Form GSTR-2A t:r lrc claimed in GSTR-3B and also the constitutional validity of section 16(2)(c) of the central Goods and service Tax Act, 2017 as being violative of Articles '14, 19(1)(g) and 300A of the constitution of lndia and the impugned notices and orders are rssued in violation of principles of natural justice and also unsustainab le on merits LA. NO: 1OF 2026 Petiti,rn under Section 1 51 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to grant stay of all fufther proceedings pursuant to the impugned order in olo o3l2o24 daled 19042024 along with proceedings rn unsigned Form GST DRC-07 vide Ref.No 2D3605240069385 dated 03 05 2024 issued by 2nd Respondent , show cause n)tice arong with unsigned Form DRC-,1 dated 15 12.2023issued by the 1.r ::i:-' ,.nrai;+-::t Respondent under Section 73 of the Act for the tax period 2018-19 and recovery notice in Form DRC-13 issued by the 3rd Respondent on the 8th Respondent dated 06.02.2026 pending disposal of the writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: Ms. AKRUTI GOYAL Counsel forthe Respondent Nos. 1toS: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent Nos.6&7: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC Counsel for the Respondent No.8:-

The Court made the following: ORDER

LN THE HIGH COURT FOR THE STATE OF TEI,ANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUS'IICE SRI APARESH KI]MAR SINGH ANI) THE HON'BLE SRI JUSTICE G.M.MO}IIUDDIN WRIT PETITION No.16255 of 2026 Dated: 09.06.2026 Between: l\4 s. Krishnamanr Enterprise [.LP ...Petitioner and l)eputy Cornmissioner (CT). (lachibou'li GST Dii,ision. I0'3-301-303. J'r' ftloor. Serene Heights, I{umayun Nagar, MzLsab Tank. Hyderabad 500 028. an<l 7 olhers. ...R.espondents ORDER: Learrred counsel Ms. Akruti Goyal appears lor the petitioner. Sri Su'aroop Oolilla. learned Special Govertrment Pleader for Sta.t' Tax. appears lbr respondents No.I ro 4. Sri L)ominic Fernandes. learned Senior Standing Counsel tbr Cer tral Boald o1' Indircct Taxes and Customs (CIIIC), appears for resrrondent Nos.6 atrd 7. r- 2

2.

In the present case, the order-in-original daLed 19.04.2024 along with the proceedings in Form GST DRC-07 dated 03.05.2024 passed under Sectiorr 73 of the Telangana Goods and Services Tax Act,2017 and Central Goods and Services Tax Act, 2017 (for short .the Act,) and the show cause notice along with Form GST DRC_01 <lated 15.12.2023 and the norice in F'omr GST DRC- 13 d,ated 06.02.2026 are under. challenge.

3.

The petitioner alleges that the surnmary of the order in Form GST. DRC-07 dated 03.05.2024 is an unsigned docurnent and is not valid. The petitioner has also taken a plea that it came know about the existence of the impugned proceedings and the passing of the final order only when the supplier of the petitioner inti,rated about the notice in Form GST DRC- l3 to the petitioner. The matter relates to tax period 2018-19. Therefore, the matter is not belated. This Court may entertain the writ Petition on the gro,nd that the petitioner was not aware of the impugned proceedings initiated by the Departrnent.

4.

Learned Senior Standing Counsel for CBIC has opposed the prayer, at the outset, on the ground ofhuge delay in preferring this Writ Petition. He has relied upon the decision of the Hon,ble Supreme Court

3 in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limitedr.

5.

Learned counsel for the petitioner therefore seeks liberty to the petitioner to prefer an appeal with a delay condonation application in tenns of Section 107(l) read uith Section 107(4) olthe Act. He submits that the appellate authority may be directed to consider the question of delzLv sympatheticallv in view of the reasons explained in the delay con,,lonation application.

6.

Havine regard to the lacts and circurnstances as noted above. this Cou't is not inclined to enter into the merits of the issue and the petilioner is granted liberty to prefer an appeal within a period of two weel.s rvith staturorv pre-deposit and a delay condonation application. The Petitioner ma1, take all such grounds of larv and ftrcts in the memo of appeal as are available to it. Needless to sa), the appollate authority would consider the question of delay taking into account the aforesaid lacts and circumstances and if he is satisfied on the point of delay, he shall decide the case on rne rits in accordance with law. During the period of tw,o rvceks rvirhin which the petitioner has to file an appeal, no (2020) r9 scc 68 r

E 4 coercive steps be taken against the petitioner pursuant to the impugned garnishee notice in Form GST DRC-13 dated 06.02.2026. The instant Writ petition is disposed of accordingly. There shall be no order as to costs Miscellaneous applications pending, ifany, shall stand crosed. P.C. SULEKHA DEV //II ASSISTANT REGI SECTION OFFICER

1.

The Deputy Commissioner (CT), Gachibowti GST Division 10-3-301-303 4th Floor,serene Heights, Humayun Nagar, Masab Tank Hyderabad-500028

2.

The prinicipal Commissioner, Assistant Commissioner Office of Central enclave, Madha tax, Ranga Redd pur,y GST Hyderabad-500081 Commissionerate, 1-9817/4 3, VP Hills, Jai hind (cr) 3 Assistant Com Floor,serene H mtssioner (CT eights, Huma yun Nagar, Masab Gachibowli GST Tank Division Hyder 10-3-301_303 abad-500028 4th 4 Tax Departme The Chief Sec nt, Sec retary, retariat and Sp , T.S.,Hyderaba ecial Chief Secretary to Government (FAC), State 5 The Secretary Union of lndia, Ministry of Fina d Floor, Sansad Marg, New Delhi-110 001 nce, Jeevan Deep Building, 3th

6.

The Commisstoner Central Board of lndirect Taxes and Customs, GST policv Wing, Government of lndia, Ministry of Finance, New Deihi, (GSr)

7.

The Chairman, Goods and Services T New Delhi _ 100 ax Network 037 Woridmark 1, Aerocity, Indira Gandhi lnternat ronal Airport B. One CC to Ms AKRU TI GOYAL Advocate [OpUC

9.

Two CCs to Special , at Hydera Govt pleader for State Tax High Court for the State of Telangana bad [OUrl

0.

One CC to SRI, DOM INIC FERNANDES, SENIOR SC FOR CBrcloPUcJ 1.Two CD Coptes 7 To 1 1 bm BS ?F4(.

HIGH COURT DATED: 09/06/2026 ORDER WP.No.16255 of 2026 ot c (J 2 0 JUil 2026 '9o * i') ( >'zo A €spAT DISPOSING OF THE WRIT PETITION WITHOUT COSTS G)r" (^ Gt6Ll.6 R 1HE s o *

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.