BharatTaxGST

Tatikonda Satyanarayana vs. The Superintendent Of Central Tax

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WP/15314/2026HC TelanganaGSTCNR HBHC01031284202605 May 2026Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA6 pages
For Petitioner: SRl VENKAT PRASAD REPRESENTING, M/S.P.V.PRASAD ASSOCIATESFor Respondent: SRl OOMINIC FERNANDES, Sr.SC FOR CBIC

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Cause title — parties, addresses and appearances
134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 15314 OF 2026 Between: Tatikonda Satyanarayana, S/o. Tatikonda Ramachandraiah, Aged about 73 years, R/o H NO 8-8-150, Girmajipet, Warangal, Telangana, 506002 ...PETITIONER AND 1. The Superintendent of Central Tax, Hanamkonda GST Range, Warangal Divison 2-7-39'l , Sri Sai Nivas, Venkateshwara Temple, Excise Colony, Hanmkonda 506001, 2. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-110 001 ...RESPONDENTS Petition under Article 226 of lhe 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 more particularly one in the nature of a Writ of Mandamus declaring that lmpugned Order in-Original No.02l2O2S26-Adjn-pdt-GST- Hanamkonda bearing DIN 20250956Y0000000DFA8 dated 19.09.2025, followed by Form GST.DRC-07 bearing Ref. No. 2D36092s036s87u dated 23.09.2025 passed by the Respondent No. 1 under the provisions of CGST/TSGST Act,2017 as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 1+, 19(1Xg) and 265 of the constitution of lndia, and to consequently set aside the same. l.A. NO: 1OF 2026 Petrtion under Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in supporl of the petition, the High Court may be pleased to stay operation of impugned Order-in-Original No.0212025-26-Adj n- Supdt-GST- Hanamkonda bearing DIN 20250956Y0000000DFA8 dated19.09.2025, followed by Form cST DRC-07 bearing Ref. No 2D360925036587U dated 23.09.2025 issued by the Respondent No. 1 and pass such further or other- orde(s) as this Honble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner :SRl VENKAT PRASAD REPRESENTING M/S.P.V.PRASAD ASSOCIATES Counsel for the Respondent :SRl OOMINIC FERNANDES, Sr.SC FOR CBIC

The Court made the following: ORDER jiJ

\ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRT JUSTICE NARSING RAO NANDIKONDA WP.No.15314 ot 2()26 Date:O5.05.2026 Between: Sri. fatikonda Satyana raya na .,, Petitioner And The Superintendent of Central Tax and another ...Respondents ORDER: (per Hon'ble Sri Justice P.Sam Koshy) Heard Mr. Venkat Prasad, learned counsel representing M/s. p V Prasad Associates, appears for petitioner, Mr. Domanic Fernandes, learned Senior .standing Counsel for Central Board of Indirect Taxes & Customs (CBIC) appears for respondents.

2.

Order-in-original dated 19.09.2025 and Summary of the order in FORM GST DRC-o7 dated 23.09.2025 for the tax passed under Section 73 of the Central Goods and Services Tax Act, 20L7 (for short.the CGSTAct, 2017'), imposing tax liability of Rs.10,0g,006/- along with interest and penalty is under challenge In the present Writ petition. 3' Learned counser for the petitioner after some arguments seeks permission of this court to withdraw the instant writ petition in order to approach the appellate authority under section 107(1) of the GGST Act \ PSKJ & ^..t) wP 15314 2026 2017. He submits that the appellate authority may be directed to consider the delay sympathetically as the petitioner had approached this Court.

4.

Learned Senior Standing Counsel for CBIC submits that the petitioner has bypassed the statutory remedy of appeal and approached this Court after some delaY.

5.

Be that as it may, since the petitioner wants to avail the appellate remedy, this writ Petition is disposed of without going into the merits of the matter. If the appeal is preferred within a period of two weeks from today, the appellate authority would consider the same, in accordance with law, without being persuaded by any delay in approaching it and also taking into account that the petitioner was pursuing the remedy before this court. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. 6. with the above directions, the instant writ petition is disposed of. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed' /T// . HUSSAIN ALI ASSISTANT REGISTRAR ,.+ \-,/ fo, SECTION OFFICER 1 . The Superintendent of Cenkal Tax, Hanamkonda GST Range, Warangal Divison 2-7-391 , Sn Sai Nivas, Venkateshwara Temple, Excise Colony, Hanmkonda 506001,

2.

The Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi_ 110 001

3.

One CC to M/S.P.V.PRASAD ASSOCTATES, Advocate. tOpUCI

/

4.

One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC' loPUcI

5.

Two CD Copies. BSK TKS I d, .j

\ I \ HIGH COURT DATED: 0510512026 1 HESIa to C) u. 0 0 ,.ilJil ilf o= a A ORDER WP.No.15314 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS *, * c 6),, ,,",\.U

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.