BharatTaxGST

Telangana State Agro Industries Development Corporation Limited vs. The Union Of INDIA

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WP/15855/2026HC TelanganaGSTCNR HBHC01032296202606 May 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI SWAROOP OORILLA, SPL. G.P FOR, REPRESENTING Ms. K.KALPANAFor Respondent: Ms. P.SUBHASHREE PRIYADARSHANI, COUNSEL REPRESENTING SRI M.VIJAY KUMAR, SENIOR COUNSEL FOR, CENTRAL, GOVERNMENT

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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) WEDNESDAY, THE SIXTH DAY OF MAY 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: 15855 OF 2026 Between: Telangana State Agro lndustries Development Corporation Limited, (A Telangana Govt. Undertaking), Rep. by its Manager (F and A) l/c. Authorized Representative for GST Portal, Sri Pulla Madhusudhana, AP Horticulture and APMIP, Red Hills, Hyd.- 500 004. ...PETITIONER AND 1. The Union of lndia, Rep. by its Secretary, Ministry of Finance, (Department of Revenue), North Block, New Delhi - I 10 001 . 2. The Principal Commissioner of Customs and Central Tax (Appeals-l), Hyderabad Commissionerate, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004. 3. The Joint Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004. .....RESPONDENTS Petition Under Nlicle 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 particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in passing the impugned Order-in-Appeal No.HYD-GST-HYC-APPI-COMMR-170-25-26 daled 29.O1.2026 dismissing ...the petitioners appeal and confirming the composite Order-in-Original No.84|GST 12024- 25-Adjn.(ADC)-HYD-GST dated 18.07.2024 passed by the 3rd Respondent and the composite Show Cause Notice No.06/202a-25-Adjn-(ADC/JC)-HYD-GST dated - _ ,ri-Ertjt!!! --7 221041202.4, all the proceedings, as being without jurisdiction, arbitrary, illegal, violative of the principles of natural justice and of Articles 1a 19(1 Xg) and 300-A of the Constitution of lndia and consequently set aside all the above proceedings. |.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 grant stay of all further proceedings pursuant to the impugned Order-in-Appeal No.HYD- GST-HYC-APP1-COMMR-170-25-26 daled 2910112026 dismissing the petitioners appeal and confirming the composite Order-in-Original No.B4lG5T/2024-25- Adjn.(ADC)-HYD-GST dated 18.O7.2024 and She composite Show Cause Notice No.0612024-25-Ad)n-(ADC/JC)-HYD-GST dated 2210412024 passed by the 3rd Respondent. Counsel for the Petitioner : SRI SWAROOP OORILLA, SPL. G.P FOR REPRESENTING Ms. K.KALPANA Counsel for the Respondent No.1: Ms. P.SUBHASHREE PRIYADARSHANI, COUNSEL REPRESENTING SRI M.VIJAY KUMAR, SENIOR COUNSEL FOR CENTRAL, GOVERNMENT Counsel for the Respondent Nos.2 & 3 : SRI D.RAGHAVENDRA RAO

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 SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.15855 of 2026 DATED: 06.05.2026 Between: Telangana State Agro Industries Development Corporation Limited (A Telangana Govt. Undertaking), Rep. by its Manager (F&A) I/c. Authorized Representative for GST Portal, Sri Pulla Madhusudhana, # AP Horticulture & APMIP, Red Hills, Hyderabad-500 004. ... Petitioner AND The Union of lndia, Rep. by its Secretary, Ministry of Finance, (Department of Revenue), North Block, New Delhi - 110 001 & 2 others ... Respondents ORDER: Heard Mr. Swaroop Oorilla, learned Special Government Pleader representing Ms. K.Kalpana, learned counsel appearing for the petitioner and Ms. P.Subhashree Priyadarshani, learned counsel representing Mr. M.Vijay Kumar, leamed Senior Standing Counsel for Central Government, appearing for respondent No.1 .

)

2.

The writ petition has been preferred with the following prayer: "ln ricw of thc suhmissit-,ns made hereinabove and the lacts and circumstances ofthe present case, it is most respectfully prayed that this Hon'ble Court may be pleased to issue a Writ. f)rder or Direction panicularll one in the nature of Writ of Mandamus declaring the action of thc 2"d respondent in passing the impugned Order-in-Appeal No.H\ D-GST-FIYC-APPI-COMMR-110-25-26 dated 29.01.2026 dismissing the petitio rcr's appeal and con{rrming the composite Order-in-Original No.84/GST/2024-25 - Adjn.( \DC)-tlY D-GSl clated 18.07.2024 passed b1 the 3'd Respondent and the compcsite Sho',r Cause Notice No.06/2024-25-Ad.1n-(AI)CIJC)-HY D-GS1' dated 22.04.)024, all the proceedings. as being without juri iction, arbitrary, illegal, violative of the principles of natural justice and of Articles la, l9(l)(g) and 300-4 of the Constitution of India and consequentlv set asrde all the abore proceedirrgs and pass such other c,rder or orrlers as deern tlt and proper in ihe interest ofjustice.''

3.

Learned counsel for the petitioner submits that the appellate authority rn the impugned order has crroneously recorded that the petitioner failed to submit the relevant documents \\'hich substantiated its defence that they possess all mis-matched invoices and the demand raised is not proper. The appellate authority has also failed to consider that the suppliers have declared the B2B supplies ari B2C slrpplies or have declared the wrong GSTIN of the recipient and the same irre not reflecting. Thc penalties imposed are also not justified by the respondents 4 The petitioner has a remedy ofappeal under Section 112 ofthe Central Goods an<l Services Tax Act. 201 7 before the leamed Goods and Services Tax Appellate lribunal (GST.AT) w,hich has already been constituted. Therefore, the !--r J instant Writ Petition is disposed of with liberty to the petitioner to approach the leamed GSTAT with statutory pre-deposit taking all such grounds of law and facts as are available to it before the leamed GSTAT. It is made clear that we have not made any comment on the merits of the matter. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. .AHMED ABDULLA KHAN ASSISTANT REGISTRA //// ECTION OFFICER To 1. The Secretary, Unioh of lndia, Ministiy of Fina North Block, New Delhi - 110 001. epartment of Revenue), Tax (Appeals-l), . Stadium Road, Basheerbagh, HYderabad - 500 004. "

3.

The Joint Commissioner of Central Tax, Hyderabad GST Commissionerate, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004'

4.

One CC to Ms. K.KALPANA, Advocate [OPUC]

5.

One CC to SRI D.RAGHAVENDRA RAO, Advocate [OPUC]

6.

One CC to SRI M.VIJAY KUMAR, SENIOR COUNSEL FOR CENTRAL GOVERNMENT, Advocate (OPUC)

7.

Two CD Copies o

2.

The Principal Commissioner of Customs and Central Hyderabad Commissionerate, 7th Floor, GST Bhavan, L'B \ I

HlGH COURT DATED: 0610512026 ORDER WP.No.15855 of 2026 DISPOSING OF THE W.P WITHOUT COSTS. o() 10 sEP 2tl25 t a ,'] STAre ( ,( + r.,.\- oFs,,rl (1 Iq

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.