BharatTaxGST

M/S. Thammishetty Ramulu vs. The Assistant Commissioner (St)

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WP/5627/2026HC TelanganaGSTCNR HBHC01011015202609 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRt K.N.NISHANTH RAO FOR, counserrortheResponr"", ", J#'r'#*oJo?'55i11-:ttl=", ALGovr, PLEADER FOR STATE TAX

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Cause title — parties, addresses and appearances
.4'1' [ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINTH DAY OF JUNE TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITI ON NO:5627 0F 2026 Between: M/s. Thammishetty Ramulu, proprietor. Sri Ramulu Thammishetty, S/o T. steshaiah Aged about 48 years, occ. civir contractor, Residing ar. fi-1s-262, Manikeshwari Nagar, O.U. Campus, Secunderabad - SOOOOT. AND ...PET|T!ONER 1. The Assistant commissioner (sr), Tarnaka-r circre, secunderabad Division, Telangana. 2. The Deputy Commissioner (ST), Secunderabad Division, Telangana. 3. The Stale of Telangana, Rep. by its principal Secretary, FinancE (Commercial Taxes) Department, Secretariat, Hyderabad. ...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 a) lssue a writ of certiorari or any other appropriate writ declaring the order dated 2210212025 and DRC-07 issued for Fy 2o2o-21as illegal, arbitrary and without jurisdiction, and set aside the same. b) consequently direct the respondents to delete the demand of 234,02,431.60 from the Electronic Liability Ledger. 9 Grant interim stay of all coercive recovery proceedings during pendency of the wr,t petition. t.A. NO:2 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 preased to restrain the respondents from initiating or continuing any coercive recovery steps, during the pendency of the writ petition. l.A. NO: 3 oF 2026 Petition under Section 15'1 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be preased to stay aI further coercive steps rncluding recovery proceedings pursuant to the impugned order dated 2210212025 and DRC-07, as the demand is ex-facie iilegar and the balance of convenience lies rn favour of the petitioner. Counsel for the petitioner: SRt K.N.NISHANTH RAO FOR counserrortheResponr"",",J#'r'#*oJo?'55i11-:ttl=",ALGovr PLEADER FOR STATE TAX The Court made the following: OROER -@r IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APAR.E,SH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.5627 of 2026 Dated: 09.06.2026 Between: Iv{/s. Thammishetty Ramu I u, Proprietor: Sri Ramulu Thammishetty, S/o. T. Sheshaiah . ..Petitioner And The Assistant Commissioner (ST), Tamaka-l Circle, Secunderabad Division, Telangana and two others. ...Respondents

ORDER: Sri K.N. Nishanth Rao, leamed counsel represents Sri Dandu Suresh Babu, leamed counsel lor the petitioner Sri Swaroop Oorilla, learned Special Government Pleader appears for State Tax.

2.

The writ petition has been preferred against the order-in-original dated 22.02.2025 along with summary of order in Form GST DRC-07 dated

-t- z 22.02.2025 passed under Section 73 of the central Goods and Services Tax Act, 201'7. for the tax period 2020-2021 irnposing the tax, penaltl and interesr.

3.

However. after sonie arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the order-in-original. He submits that some delay rnight have been occurred in approaching the appellate authority and therefore. hc ma-v be directed to consider it synrpathetically.

4.

Learned Special Govemment Pleader for State Tax submits that the petitioner was at liberry to prefer an appeal against the order-in-original and DRC-07 taking all the grounds as are available in law and on facts before the appellate authoritl in respecr ofthc subject tax period.

5.

Howcl'er. upon hearing the learned counsel for the parties. since the petitioner seeks iiberty to prefer an appeal, we do not wish to comment on the merits ollhe contentions raised by the parties.

6.

The petitioner rnal approach the appellate authority within a period of two (2) weeks lith a delal. condonation application and statutory pre-deposit. Needless to say, the appellate authority would consider the question ofdelay and if it is satisfied rvith the reasons explained in the delay condrrnation application, it shall decide rhe casc on merits in accordance with law also keeping into consideration that it has bcen pursuing the writ remedy before this court in the ,!a!t*a;.i,:f,--#,te:€5tF 3 meantime as lvell. The petitioner will be at liberty to take all the grounds in law and on facts before the appellate authority 7 . The Writ Petition is, accordingly, disposed of with the aforesaid liberty. However, there shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed. P. PONNA KRISHNA ASSISTANT REGISTRAR //// 7 To GTION OFFICER 11 The Assistant Commissioner (ST), Tarnaka-l Circle, Secunderabad Division, Telangana 2i trtre Deputy Commissioner (ST), Secunderabad Division, Telangana. 3 The Principal Secretary, Finance (Commercial iaxes;" Department, Secretariat, Hyderabad, State of Telangana.

4.

One CC to SRt DANDU SURESH BABU, Advocate [OpUC]

5.

ONE CC tO SRI SWAROOP OORILLA, SPECA' GOV1 PLEADER FOR srATE TAX [oPUC]

6.

Two CD Copies PSK. BS PfiI

HIGH COURT DATED: 0910612026 ORDER WP.No.5627 of 2026 te$. 1 HE S74 o 2 0 Jljl.l 2026 Pzo t A { Dlsnarc*r"' DISPOSING OF THE WRIT PETITION WITHOUT COSTS. ae*" \6l"6t)4

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.