BharatTaxGST

M/S. Indus Ecowater vs. Superintendent Of Central Tax

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WP/16267/2026HC TelanganaGSTCNR HBHC01032307202609 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI K.PRABHABATIFor Respondent: SRI DOMIN|C FERNANDES (SENIOR, STAND|NG COUNSEL FOR CBtC)

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Cause title — parties, addresses and appearances
[ 34881 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: 1 6267 0F 2026 Between: AND Y/. !9r_. Ecowater, represented by its proprietor Sri Suresh Kumar Tangella, S/o. Sri Damodhar Raju, aged about 60 years, having office at ptot t{ol +S, Railway Colony, Sy. No 274, 275 and 276, Rampally Village and Grampanchayat, at Keesara Mandal, Medchal Malkajgiri, Telangina 50i3O1 .....PETITIONER Superintendent of Cenkal Tax, Keesara Range, Medchal GST Division, H.No. 8-2-7713, 4th Floor, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad - 500011. Union of lndia, represented by its principal Secretary, Government of lndia, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg New Delhi - 110 001. 1 2 .....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, order or direction, more particularly in the nature of a writ of mandamus declaring show cause Notice No. 71t2024-2slsupDT(GST) dated 25 11 2024 along with proceedings in Form DRC - 01 vide Reference No. 2D3611240325202 dated 27.11.2024 and the impugned order in originar No. 7512024-25-Adjn(Supdt) GST dated.24.O2.2O2i bearing DtN No.20250256YP04006095E2 atong with its attachment and summary order in Form DRc 07 dated 25 02 2025 bearing Reference No. 2D36022507s653A issued by the 1st Respondent for the tax period April,2020 to March. 2021 under the provisions of GGST Act, 2017 as being unsigned, void, arbitrary. iilegar viorative of principres of natural justice, apart from being violative of Articles 1a 19(1)(g) of the constitution of lndia and consequently set aside the same. |.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 stay all further action including collection of disputed tax pursuant to the impugned order in original No. 7512024-25-Adjn(supdt) GST dated 2402.202s bearing DrN No. 20250256YP04006095E2passedforthetaxperiod April,2o2otoMarch,2021 under Section 73 0f the CGST/TGST Act, 2017 under the provisions of rsGST Act, 2017 . Counsel for the Petitioner : SRI K.PRABHABATI Counsel for the Respondent No.1 : SRI DOMIN|C FERNANDES (SENIOR STAND|NG COUNSEL FOR CBtC) Counsel for the Respondent No.2 : SRI N.BHUJANGA RAO, DEpUTy SOLICITOR GENERAL OF INDIA

The Court made the following ORDER

.=ir:. - i_:'dEE;Etdt*ry IN THE GH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE IION'BLE T}IE CHIDF JUSTICE SRI ARESH KT]M SINGH AI\TD THD IION'BLf, SRI JUSTICE G.M.MOHII]DDIN WRIT PETITION No.16267 of 2026 Dated: 09.06.2026 Between: M/s. Indus Ecowater .,.Petitioner and Sr.rperintendent of Central Tax, Keesara Range, Medchal GST Division, tl.No.8-2-77l3, 4'h Floor, Aditya Towers. Sri Sai Enclave, Old Bowenpally, Secunderabad - 50001 l. and another. ...Respondents ORDER: Leamed counsel Ms. K.Prabhabati appears for the petitioner. Sri Dorninic Fcrnandes, leamed Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent No. 1 .

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2.

The u.rit petition has been pref'erred challenging the show cause nolice dated 25.11,2024 along with the proccedings in Form GST DRC-0i dared 27. r.2oz4 and rhe order-in-originar dated 24.02.2025 along with its attachment and surnrnary of the order in Form GSl. DI{c-07 dared 25 02.2()25 issued for the tax period April 2020 to March 2021 3. -fhe petitioner has approached this Court alleging thar the impugned proccedings arc null and void as there are rro signalures on Forrn GST DRC-O1 dated 27.11.2024 and the altachmer-rt and sumurary olthe order in Fornr GS1'DRC-07 dated25.02.2025. 1. Horvever. atler sorne arguments. learned counsel tbr the petitioner seeks libertl,to the petitioner to prefer an appeal against the oruler-in-original. He submits that somc detay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it svmpathericalll..

5.

I-earned Senior Standing Counsel for CBIC submits that the petirioner was at libcrr!, to prefer an appeal against the ord er-in-original and DRC-07 takin,e all the grounds as are available in law and on facts belore the appellatc authority in respect of the subject tax period.

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6.

However' upon hearing the learned counsel for the parties' srnce the petitioner seeks liberty to prefer an appeal' we do not wish to comment on the merits of the contentions raised by the parties' '7 . We gant liberty to the petitioner to prefer and appeal within a period of two weeks with statutory pre-deposit and a delay condonation application' The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it' Needless to say' the appellate 4uthority would consider the question of delay taking into account the aforesaid facts and circumstances and if he is satisfiecl on the point of delay, proceed to decide the appeal on merits in accordance with law' The writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs' Miscellaneous applications pending' if any, shatl stand closed' .C. DEEPIKA ASSISTANT REGIST //// ECTION OFFICER

1.

The superintendent of central Tax, Keesara Range, Medchal GST Divisio_n, H.No.8-2-77t3, 4th Floor, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad - 500011. 2. The Principal Secretary, Union of lndia, Government of lndia' Ministry of Finance,3rd Floor, Jeevan Deep Building, Sansad Marg New Delhi -'1 10 001. 3. One CC to SRI K.PRABHABATI, Advocate [OPUC]

4.

One CC to SRI DOMINIC FERNANDES (senior standing counsel for CBIC) Advocate [OPUC]

5.

One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF lNDlA, Advocate (OPUC)

6.

Two CD Copies PwG 8 To SA BS

HIGH COURT DATED: OgtO6t2O26 ORDER WP.No.1626t of 2026 DISPOSING OF THE W.P WITHOUT COSTS. (E* -i< t'r.9,tr*.,-.a7;1 )y' -:2- to 1 R 0 1HE 5 JUl,l 2026 d ti. d. .l * i r(\61% o LJt

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.