M/S. R V Panchajanya Colony Welfare Association vs. Assistant Commissioner (St) - Telangana High Court, 09 June 2026

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 SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDOIN WRIT PETITION NO: 6740 OF 2026 Between: M/s. R V Panchajanya Colony Welfare Association, rep. by its President, Mr. Boppenapally Rama Krishna, Sy.No.185, CMC Enclave, Masjid Banda, Kondapur, Hyderabad, Rangareddy, Telangana-500 084. ...PETITIONER AND 1. Assistant Commissioner (ST), Madhapur-lv Circle, Madhapur Division, Telangana. 2. State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll, State Tax / Commercial Taxes Department, Secretariat, Hyderabad. ..RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affrdavit fired therewith, the High court may be preased to issue a writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice dated 30.5.2o22arong with proceedings in Form GST DRC-01 vide Ref No.ZD 360522020433V dated 30.5 2022 and impugned order dated 17 22025 issued by the 1st Respondent for the tax period Aprir, 2020 to March, 2021 wirhout having any signatures as iregar and contrary to the provisions under the centrar Goods and service Tax Act, 2017 andthe Terangana Goods and Services Tax Acl, 2017, and that despite the Petitioner has reversed the ITC while filing its returns GSTR-3B, the same was confirmed on the basis of non-reversal of the ITC vide impugned order dated 17.2 2025 and void in absence of non-compliance of Rule 142(14\ of the Central Goods and Service Tax Rules, 2017 and Telangana Goods and Services Tax Rules, 2017. LA. NO: 1OF 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 pleased to grant stay of all further proceedings pursuant to the impugned order dated 17.2.2025 issued by the 1st Respondent for the tax period April, 2020 to March, 2021 under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Acl, 2017 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI K.P.AMARNATH REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOW PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE Szu JUSTICE G.M.MOHIUDDIN WRIT PETITION No.6740 of 2026 Dated: 09.06.2026 Between: IWs. R.V. Panchajanya Colony Welfare Association, Rep., by its President, Mr. Boppenapally Rama Krishna, Kondapur, Hyderabad, Telangana. ...Petitioner And Assistant Commissioner (ST), Madhapur-lV Circle, Madhapur Division, Telangana and another. ...Respondents ORDER: Heard Mr. K.P. Amamath Reddy, leamed counsel for the petitioner and Mr. Swaroop Oorilla, leamed Special Govemment Pleader for State Tax, appears for the respondents. 2 The writ petition has been preferred with the following prayer: "For the reasons stated in the accompanying affidavit, it is prayed that the Hon'ble Co_urt may be pleased to issue i W.it"of Uunalrus or any other appropriate Writ or order or direction by setting aside the i*rprg".a show cause notice dated 30.05.2022 alons \artl) proceedings in Form GSI DRC_01 vide R_eLNo.ZD 36052202041i'V "daled 30.05.202) ,ra ;mpugneO order dared l]# 3?.r,r^::':g. by the l,,.respono.,t ro. trl. ,u^ f.rt,l',{oii. ,oro to March, zuzl wtthoul havrng any signalures as illegal and contrary to the provisions under the Central Coods and Services Tax A1t, Z}l: and th,e ielangana Goods and Services Tax Act, 2017 and that aespite the peilil.r* im reverseo the ITC

2 while filing rts returns GSTR 3B, the same was confirmed on the basis of non- reversal of the 11 C vide impugned order dated 17 .02.2025 and void in absence of non-compliarrce of Rule 142(1A) of the Central Goods and Service Tax Rules, 2011 an<\ Telangana Goods and Services Tax Rules, 2017 and pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case.''

A counter affidavit has been filed by the respondents, on 17.04.2026 Categorical statcments have been made at paragraphs 6 and 7. which are extracted hereunder "

It is subrnitted tha the petitioner ir view ofthe provrsions of Section 1 7( 1 ) and sub-c lause (2) of TGST Act, ought to have shorvn the reversal of I IC in Colrrmn No.4(B) Column No.l. However, the petitioner has shown the rerersal ol lTC in Coh.rrnn 4(B) Column 2. Therefore, since it is systenr generated data thc aLrthoritics could not accept such reversal of ITC as proper reversal o1'IT(. as the same was placed in Column No.4(BXII) instead of (lolumn 4(l))(l) ofthc GS fR-lB return. 1. h is submined thar in view of the SOP dared 14. 10.2025 the lsl rcspondent is ready to rectifl the mistake that is crept in due to accidental slip or omrssiorr of the petitioner. Therefore, the petitioner may be directed to relegate hirn to approach the I'r respondent by way of application under Scction I6l of rhe ICST Act for rectification of the mistake that was crcpt in duc to accidcnral slip/orn1r.1o, of the petitioner."

Leamed counsel for the petitioner submits that the u rit petition may be disposed of as the respondents are ready to rectif, the mistake 5.I-earnedSpecialGovernmentPleaderfortherespondent oesnotobject to the aforesaid rcquest ol the learned counsel for the petitioner'

In the lacts and circumstances and particularty the stand of the respondents convc\ed through their counter affidavit' the rvrit petttlon IS disposed ol so that the proper officer can rectity the mistake relating to apportionment of tvailable Input Tax Credit (lTC) in terms of the Standard of procedure (SOP). dared 14.10.2025 by invoking Section 161 of the Telangana

To J Goods and Services Tax Act, 2017. Needless to say, if the petitioner is aggrieved by the order passed on rectification, it may have the remedy to appeal the same in an appropriate proceeding. There shall be no order as to costs. Miscellaneous applications pending, ifany, shall stand closed /ffRUE COPY// .A. SREENIVASA R ASSISTANT REGIS ECTION OFFICER EDDY ryy]- 'TAssistant Commissioner (ST), Madhapur-lV Telangana. Circl Madhapur Division,

The secretary to Government (Revenue) cr-ll, state Tax / commercial raxes Department, Secretariat, Hyderabad, State of Telangana.

One CC to SRI K,P.AMARNATH REDDY, Advocate tOpUCl 4 One CC to SRI SWAROOP OOR|LLA, SPEC|AL GOVT PLEADER FOR STATE rAX [OPUC]

Two CD Copies PSK. BS PnnC,

HIGH COURT DATED: 09t0612026 ORDER WP.No.6740 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS. Ncl 1 HE 514 t C)J ',o \\ 2O JUl.lM A 2 C.) *^ ^r '-"!2ym9f,'y' ,) t6\tln +