BharatTaxGST

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

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WP/16216/2026HC TelanganaGSTCNR HBHC01032475202609 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN8 pages
For Petitioner: Ms. AKRUTI GOYALFor Respondent: SRI N.BHUJANGA RAO, DEpUTy, SOLICITOR GENERAL OF INDIA

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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 TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 16216 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, Flal 402, Flal 4711 and 48, R.Square Avenue, Opp SBH Bank, Gachibowli, Hyderabad, Telangana-500032. AND ...PETIT|ONER 1. Deputy Commissioner (CT), Gachibowli GST Division, 10-3-301-303, 4th Floor, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad-500028. 2. Assistant Commissioner (CT), Gachibowli GST Division, 10-3-301-303, 4th Floor, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad-500028. 3. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. 4. Union of lndia, rep by its Secretary, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-1 '10 00'1 . 5. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). 6. Goods and Services Tax Network, rep by its Chairman, Worldmark 1 , Aerocity, Indira Gandhi lnternational Airport, New Delhi - 100 037 7. 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) declaring Section 16(2Xc) 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 Petrtioner to avair input tax credit whrch is othe*ise compriant with section 16 and other provisions of the GST Act, as being unreasonabre, suflering from impossibirity by the Petitioner, arbitrary and violative of Article 14 of the lndia and also violative of Article .14 of the Constitution and consequentlv, set-aside the order in oM no 3ost2o23-24-Adjn (DC)-GST dated 20 12 2023 along with proceedings in Form GST DRC-07 vide Ref.No. 2D361223064083P dated 30 12.2023 and show cause notice arong with Form DRC- 01 dated 18.08.2023 issued by the 1st Respondent and DRc-13 dated 06.02.2026 passed by the 2nd Respondent for the period 2017-1g under section 73 of the GST Act as being unsustainable and without jurisdiction and pass b) the order in oM no 3ost2o23-24-Adjn (DC)-GST dared 20.12.2023 arong with proceedings in Form csr DRc-07 vide Ref.No. 2D3612230640g3p dated 30 122023 and show cause notice arong with Form DRC.01 dated 1g0g.2023 passed by'lst Respondent and DRC-'r3 dated 06.02.202€i passed by the 2nd Respondent for the period 2o1r-19 under section 73 of the Grir Act as being nuility on the ground that it is devoid of any signature, there is no statutory provision to reconcire the rrc avairabre in Form GSTR-2A to rrc craimed in GSTR-3B and arso the constitutionar varidity of section 16(2xc) of the centrar Goods and service Tax 4ct,2017 as being viorative of Articres 1a,i9(1xg) and 300A of the constitution of lndia and the impugned notices and orders are issued in vioration of principres of naturaljustice and also unsustainable on merits and pass such other order or orders as the Hon'bre court may deem fit and proper in the circumstances of the case. c)To consequenfly set aside the recovery notice in F:orm DRC_13 dated 06 02 2026 issued by the 2nd Respondent on 7th Respon,rent for recovery of amounts due under the impugned order and proceedings. l.A. NO:'l oF 2026 Petition under Section 1 51 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of all further proceedings pursuant to the impugned order in r/o no 3ost2o23-24- Adjn (DC)-GST dated 20.12.2023 and proceedings in Forrn GST DRC_07 in Ref.No ZD3612230640B3p dated 30.12.2023, show cause notice and Form DRC-01 dated 18.08.2023 passed by the 1st Respondent for the tax oeriod 2017-1g and of compliance Constitution of -:g:11::l::. iir?il$€:5ty Form DRC-13 dated 06.02.2026passed by 2nd Respondent pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss. Counsel for the Petitioner: Ms. AKRUTI GOYAL Counsel for the Respondent Nos.l TO 3: SRI SWAROOP OORILLA, SPL. GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.4: SRI N.BHUJANGA RAO, DEpUTy SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.s & 6: SRI DOMINIC FERNANDES, SC FOR CBIC Counsel for the Respondent No.7: -

The Court made the following: ORDER

INTHE HIGH COURT FOR THE STATE OF TELANGANA THE HON'BLE THE CHIEF .It]STICE SRI APAR,ESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOIIIUDI)IN WRIT PE'IITION No.16216 of 2026 Dated: 09.06.2026 Bctween: M/s. I(rishnarnani Enterprise [-LP . . . Petitioner Deputy comurissioner (c1-), and Gachiboq'li GST Division. l0-3-301-303, 4'r' Floor, Serene lleights, Humayun Nagiu'. Masab Tank, Hyderabad 500 028, and 6 others. . .. Respondents ORDER: l,earned counscl Ms. Akruti Goyal appears fbr th: petitioner. Sri Swaroop Oorilla, leamed Special Governnrent Pleader lor State Tax. appears fbr respondents No.l 1o 3. Sri Dominic Fernandes, learned Senior Stand:ng Counsel for' Central Roard of Indirect Taxes and Customs (CBIC), appears fbr lespondent Nos,5 and 6. AT IIYDERABAD

-r- 2

2.

In the present case, the order-in-original dated 20.12.2023 along with the proceedings in Form GST DRC-07 dated 30.12.2023 passed under Section 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 CST DRC-O1 rtated 1g.0g.2023 and the nolice in Form GST DRC-13 dated 06.02.2026 are under. challenge.

3.

The petitioner alleges that the sumrnary of the order in Form GST DRC-07 dated 30.12.2023 is an unsigned documenr and is not valid. The petitioner has also taken a plca that it came know about the existence of the impugned proccedings and the passing of the final order only when the supplier of the petitioner intimated about the notice in Form GST DRC-13 to the petitioner. The matter relates to tax period 2017-18. Therefore, the matter is not belated. This Court may entertain the Writ Petition on the ground that the petitioner was not aware of the impugned proceedings initiated by the Department.

4.

Leamed Senior Standing Counsel lor 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. r, Glaxo Smith Kline Consumer Health Care Limitedr.

5.

Leamed counsel for the petitioner therefore seei:s liberty to the petitioner to prefer an appeal with a delay condonatio:r application in terms of Section 107( I ) read with Section 107(4) of the A.ct. FIe submits that the appellate authority may be directed to consider the question of delay sympathetically in vieu, of the reasons explain,:d in the delay condonation application.

6.

Having regard to the facts and circumstances as roted above, this Court is not inclined to enter into the merits of thr: issue and the petitioner is granted liberty to prefer an appeal within a period of two wceks with statutory pre-deposit and a delay condonarion application. The petitioner may take all such grounds of law and fa:ts in the memo of appeal as are available to it. Needless to say, the aprellate authority rvould consider the question of delay taking into account the aforesaid fhcts and circumstances and if he is satisfied on the p(,int ol'delay,, he shall decide the case on merits in accordance with le r.r,. During the period of two weeks within rvhich the petitioner has to fLle an appeal, no ' 1:ozoy to scc osr

-t- 4 coercive steps be taken against the petitioner pursuant to the impugned gamishee notice in Form GST DRC-13 dated 06.02.2026. 7 The instant Writ Petition is disposed of accordingly. There shall To be no order as to costs Miscellaneous applications pending, if any, shall stand closed .A. SREENIVASA REDDY A ISTANT REGI R //// ECTION OFFICER

1.

Deputy Commissioner CT). Gachibowti GST Division, 10-3-301-303,41h Floor, Serene Heights, H umayun Nagar, Masab Tank, Hyderabad-500028

2.

Assistant Commissioner (CT), Gachibowti GST Division 10-3-301-303,4th Floor, Serene Heights, Humayun Nagar, Masab Tank, Hyderabad-500028 Chief Secretary, and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad, State of Telangan a 4. The Secretary, Union of India, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-1 10 001 A Central Board of lndirect Taxes and Custom s, GST Policy Wing, Government of lndia Ministry of Finance, New Delhi, rep. by its Commissioner (GST).

6.

Goods and Services Tax Network, rep. by its Chairman, Worldmark .,l, Aerocity, lndira Gandhi lnternational Airport, New Delhi - 100 037

7.

One CC to SRI AKRUTT cOyAL , Advocate [OPUC]

8.

One CC to SRt SWROOP OORILLA SPECIAL GOVT PLEADER FOR STATE rAx [oPUC] J

9.

One CC to SRt DOM|N|C FERNANDES, SENTOR SC FOR CBIC [OPUC] 1O.ONE CC tO SRI N BHUJANGA NNO, OEFLJTV'SbIICITOA GENERAL OF tNDtA [oPUC] 1 1. Two CD Copies PSK. BS ftnq,

HIGH COURT DATED: 09106t202G ORDER WP.No.16216 of 2026 ( i 1g ,t{]'l 2026 Dt .) * t _ - r-1r..rrGO -:- DISPOSING OF THE WRIT PETITION WITHOUT COSTS. @r^o h6t6t>6. HES r{ )F

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.