M/S. Metro Traders vs. Assistant Commissioner Of Central Tax - Telangana High Court, 09 June 2026

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 SRIJUSTICE G.M. MOHIUDDIN wRlT PETITION NO: 17178 OF 2026 Between: M/s. Metro Traders, Rep. by its Proprietor, Kaleem Ullah, 4-3-1816211, Ambedkar Chowk, Adila bad, Telangana- 504001. ...PETITIONER AND 1 Assistant Commissioner of Central Tax, Nizamabad Division, Medchal Commissionerate, KNAR Estate, 3rd Floor, Nizamabad- 5003003 State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-4, North Block, New Delhi. ...RESPONDENTS Petition under Arlicle 226 of the Constitution of lndra praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1sr Respondent in passing the impugned order dated 20 12.20231 14.11.2023 passed for the year 2017-18, as improper, illegal and unsigned and consequently set aside the same 3 LA. NO: 1OF 2026 Petition under Section '15'1 CPC praying that in the circurnstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order in FORM GST DRC-13 dated 26 12.2025 issued by the 't "t Respondent l.A. NO: 2 OF 2026 Petition under Section '151 CPC praying that in the circurnstances stated in the affidavit frled in support of the petition, the High Court may be pleased to grant stay of collection of the disputed tax, interest and penalty of the Orrler daled 20.12.20231 14 .11 .2023 passed by the 1 st Respondent for the year 2017 -18 Counsel for the Petitioner: SRI G.N.G. SHANKAR REPESENTING SRI. MUKTINUTALAPATI RAMAGHANDRA MURTHY Counsel for the Respondent Nos. 1&2: SRt DOMINIC FERNANDES, SC FOR CBIC Counsel for the Respondent No. 3: SRI N. BHUJANGA RAO, DY SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

TN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTTCE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDTN WRIT PETITION No.l7l78 of 2026 DATED: 09.06.2026 Befween: IWs. Metro Traders Rep. by its Proprietor, Kaleem Ullah, Adilabad, Telangana. . . . Petitioner AND Assistant Commissioner of Central Tax, Nizamabad Division, Medchal Commissionerate, KNAR Estate, Nizamabad and 2 others. ... Respondents ORDER: Heard Mr. G.N.G. Shankar, Ieamed counsel represents Mr. M. Ramachandra Murthy, leamed counsel for the petitioner and Mr. Dominic Femandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos. I and 2

In the present case, the order dated 20.12.2023 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'), is under challenge. The petitioner )

2 has taken a plea that it came to know of the impugned or,ler when Form GST DRC-13, dated26.12.2025 was issued to third person - N,Us. Shri Manikeshwari Sales Corporation. The matter relates to tax period 2017-18. Therefore, the matter is not belated. This Court may entertain the Writ Pr:tition on the ground that the petitioner was not served with the show cause notice and not aware of the proceedings initiated by the Department.

Ilarned Senior Standing Counsel for CBIC has opposed the prayer at the outset on the ground of huge delay in preferring this Writ Petition. He has relied upon the decisior.r of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limitedr. 4 I-eamed counsel for the petitioner therefore seeks lit,erty to the petitioner Having regard to the facts and circumstances as noterl above, this Court is to prefer an appeal with a delay condonation application in terms of Section 107(1) read with Section 107(4) of the Act. He submi',s that the appellate authority may be directed to consider the question of delay sympathetically in view ofthe reasons explained in the delay condonation app ication. 5 not inclined to enter into the merits of the issue as tht: petitioner is being allowed liberty to approach the appellate authority. He may approach the ' (2020) l9 scc 681

appellate authority within a period of two (2) weeks with a delay condonation application and statutory pre-deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal. Needless to say, the appellate authority would consider the question of delay and if it is satisfied with the reasons explained in the delay condonation application, it shall decide the case on merits. During the period of two weeks within which the petitioner has to file an appeal, no coercive steps be taken against the petitioner pursuant to the impugned garnishee notice in Form GST DRC-13 dated26.12.2025. 6. The instant Writ Petition is disposed of accordingly. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. P.C. su ASSISTANT LEKHA DEVI REGISTRAR To, BM BS //II CTION OFFICER

The Assistant Comm rsstoner of Central Tax Nizamabad Division, Medchal Commissionerate KNAR Estate, 3rd Floor Nrzamabad- 5003003 The principal Secretary to Government Revenue (CT-ll) Department, Secretariat, T.S ,Hvde rabad New Delhi The Secreta ry, Union of lndia, Ministry of Finance No.136-,4, North Block, 2 3 4. q b. 7. ,"#r!i to sRl MUKTNUTALAeATT RAMAcHANDRA MURTHv Advocate one CC to SRt. DoMtNtC |SITAIDES. Sc FoR CBrc [opUC] i-HfSJtBIr N BHUJANcn nAo-,-oV"iSiclion GENERAL oF Two CD Copies I$4. HIGH COURT DATED: 091OG12026 ORDER WP.No.17178 ot 2026 oR 1 -iE s TA ( ic iu 2 0 JUl'l 2020 (vZ C1 t) -)' '\2,- :.1 +'-0 .-\:-- * sPAt Hj_O DISPOSING OF THE WRIT PETITION WITHOUT COSTS ,., I 6 t612-6