M/S. Prestige Office Ventures vs. Union Of INDIA - 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 APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 5588 OF 2026 Between: M/s. Prestige Office Ventures, Through its Authorized Representative Mr. Manoj Krishna JV 1gth Floor, Sky One, Wing A, Prestige Sky Tech, ISB Road, Behind ContinentaI Hospital, Hyderabad, Rangareddy, Telangana, 500032. .....PETITIONER AND 1. Union of lndia, Through the Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi-'1 10 001. 2. Director General, Directorate General Of Goods and Services Tax lntelligence Hyderabad Zonal Unit, H.No.1-63121212, Plot No. 212 and 213, Btock B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad. 3. Additional Director, Directorate General Of Goods and Services Tax lntelligence Hyderabad Zonal Unit, H.No.'l-63121212, Plot No. 212 and 213, Block B, Kavuri Hills, Guttala Begumpet, Madhapur, Hyderabad. 4. Commissioner of Central Tax, Hyderabad CGST Commissionerate, GST Bhavan, Opp Fateh maidan, Basheerbagh, Hyderabad - 500004. 5. Additional/Joint Commissioner of Central Tax, Hyderabad CGST Commissionerate, GST Bhavan, Opp Fateh maidan, Basheerbagh, Hyderabad - 500004. .....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 Certiorari or any other appropriate WriU order/ direction under more particularly in the nature of writ of Arlicle 226 of the Constitution of lndia calling for the records pertaining lmpugned Notice dated 25.08.20:25 bearing SCN no. 4012025-26-GST and DtN 202508DSS400002732A3 dated j25.08 2025 (Exhibit A) passed by the Respondent No. 3 and quash the lmpugned Nr:tice dated 25.08.2025 bearing SCN no. 4012O25-26-GST and DIN 202508DS1i400002732A3 dated 25.08.2025 (Exhibit A) passed by the Respondent No.3. |.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 pleased to stay the operation, execution, and effect of the impugned notice daterd 25.08.2025 bearing SCN No. 4012O25-26-GST and DIN 202508DSS400002732A3, and also restrain the Respondents, their officers, subordinates, and agents from nitiating or continuing any proceed ings/action against the Petitioner in furtherance of the impugned order. Counsel for the Petitioner : SRI MD. NAZEERUDDIN KHAN Counsel for the Respondent No.1 : SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3 : M/s. DOM|NIC FERNANDES Counsel for the Respondent Nos.4 & 5 : Ms. BOKARO SAPNA REDDY (SENIOR sc FoR cBtc)

The Couft made the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA ATHYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARX,SH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M,MOHIUDDIN WRIT PETITION No.5588 of 2026 Dated: 09.06.2026 Between: M/s. Prestige Office Ventures Through its Authorized Representative Mr. Manoj Krishna JV ...Petitioner And Union of India, Through the Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi-l10 001 & 4 others .. .Respondents ORDER: Heard Mr. Md. Nazeeruddin Khan, learned counsel appearing for the petitioner and Ms. B.Sapna Reddy, leamed Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos.4 and 5. 2 The writ petition has been preferred with the following prayer: "For the reasons stated above and those which may be urged at the time of hearing this Hon'ble Court may be pleased to issue a Writ of Certiorari or any 2 .]t- other appropriate Writ/order/direction under more particularly in the nature of writ of Article 226 of the Constitution of India calling for the records pertaining Impugned Notice dated 25.08.2025 bearing SCN rlo. 4012025-25-GST and DIN 202508DS3400002732A3 dated 25.08.2025 (Exhibit "A') passed by the Respondent No. 3 and quash the Impugned Notice dated 25.08.2025 bearing SCN no. 4012025-26-GST and DN 202508DSS400002'132A3 dared 25.08.2025 (Exhibit "A") passed by the Respondent No. 3 and pass any order or orders as this Hon'ble Court may deem fit in the interests ofjustice."

Learned counsel for the petitioner submits that during pendency of this writ petition, the order-in-original has been passed. 'fherefore, he does not press the writ petition. He seeks liberty to appr()ach the appellate authority against the order-in-original.

Petitioner is at libertv to do so.

The Writ Petition is, accordingly, disposed of rvith the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. To //// The Secretary, Union of lndia, Department of Rb C. DEEPIKA qprSTANT REGISTRAR \\,' -::=:----.,- ' SECTION OFFICER nue, Ministry of Finance, 1 North Block, New Delhi-l 10 001 . 2.TheDirectorGeneral,DirectorateGeneralofGoodsandServicesTax - tnt"tti!"nc" Hyderabad Zonal unit, H.No.1-63t2t212, plot No. 212 and 213, BloctiB, Kavuii Hills, Guttala Begumpet, Madhapur, Hyderabad'

The Additional Director, Direct6rate General Of Goods and Services Tax lntelligenceHyderabadZonalUnit,HNo.'1-63121212,P\oLNo'212and213' atocLa, Kavuii Hills, Guttala Begumpet, Madhapur, Hyderabad'

The commissioner of central TJx, Hyderabad CGST ,lommissionerate, GST Bhavan, Opp Fateh maidan, Basheerbagh' Hyderabad - 500004'

The Addiiional/Joint Commissioner of Central Tzrx, Hyderabad CGST Commissionerate, GST Bhavan, Opp Fateh nlaidan, Basheerbagh' Hyderabad - 500004. -fi0'

One CC to SRt MD.NAZEEf,UDDIN KHAN, Advocate tOpUCI

One CC to M/s DOM|N|C FERNANDES, eir"."tJtOpUCl B. One CC to SRI N.BHUJANGA neq O"prty'"Soticitor General of India Advocate [OpUC]

One CC to Ms. BOKARO SAPNA REDDY (SEN|OR SC FOR CB|C) Advocate IoPUCI 10.Two CD Copies SA BS ft{a HIGH COURT DATED: 09/06/2026 ORDER WP.No.5588 of 2026 DISPOSING OF THE W.P WITHOUT COSTS. g 1i JUN 202fi 2 .<t ," ^*r. ,?'j:ptt cvltY--" $€ SIa +5 P ll * (5Itlu ,!