BharatTaxGST

Tatikonda Dhana Laxmi vs. The Superintendent Of Central Tax

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WP/15299/2026HC TelanganaGSTCNR HBHC01031286202605 May 2026Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA5 pages
For Petitioner: SRI VENKAT PRASAD, rep., M/s.p.V.prasad AssociatesFor Respondent: SRt DOM|NIC FERNANDES, Sr.SC FOR CBIC

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Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTH DAY OF MAY TWO THOUSAND AND n/VENTy StX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETI TION NO:15299 0F 2026 134471 ..PETITIONER Between: AND ]gtifonda Dhana taxmi, Wo Talikonda. S_atyanarayana, Aged about 70 years, Rio H NO 8-8-i50, Girmajipet, Warangal, f"Lngrni, 5OOOOZ 1. The Superintendent of Ce Divison 2-7-391, Sri Sai Hanmkonda 50600i, ntral Tax, Hanamkonda GST Range, Warangal Nivas, Venkateshwara Temple, Eicise Coloiy, Union of.lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-110 001 ...RESPONDENTS Petition under Nlicre 226 of the constitutron of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be preased to issue a writ, order or direction more particurarry one in the nature of a writ of mandamus declaring that Impugned order in-originar No. 03/2025-26-Adjn-Supdt- GST-Hanamkonda bearing DrN2025o956yooooo212l21 dated 1g.0g.2025, followed by Form GST DRC-07 bearing Ref. No. 2D3609250366244 dated 23.09 2025 passed by the Respondent No. 1 under the provisions of cGSTiTsGST 4c1,2017 as being void arbitrary, iilegar, without jurisdiction, without authority of raw apart from being viotative of Artictes i4, i9(1)(g) and 265 of the constitution of lndia. and to consequently set aside the same. 2 l.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 stay operation of impugned Order-in-Origrnal No.03/2025_26-Adjn_Supdt_GST- Hanamkonda bearing DtN 20250956y00000212821 dated 19.09.2025, foilowed by Form GST DRC-07 bearrng Ref. No.2D3609250366244 dated 23.09.202s issued by the Respondent No. 1. Counsel for the Petitioner : SRI VENKAT PRASAD, . rep., M/s.p.V.prasad Associates Counsel for the Respondent :SRt DOM|NIC FERNANDES, Sr.SC FOR CBIC The Court made the following: OROER IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WP.No.15299 ot 2026 Date:O5.O5.2fJ26 Between: Smt. Tatikonda Dhana laxmi 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. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes & Customs (CBIC) appears for respondents.

2.

Order-in-original dated L9.09.2025 and Summary of the order in FORM GST DRC-07 dated 23.09.2025 for the tax passed under Section 73 of the Central Goods and Services Tax Act, 2017 (for short'the CGST Act, 2OL7'), imposing tax liability of Rs.10,08,006/- along with interest and penalty is under challenge in the present Writ Petition.

3.

Learned counsel 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 CGST Act, .l

- @.i PSK,! & NNR,! wP 15299 2020 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. .M. NAGAMANI SSISTANT REGISTRA //// SECTION OFFICER To,

1.

The Superintendent of Central Tax, Hanamko da GST Range, Warangal Divison 2-7-391, Sri Sai Nivas, Venkateshwara Temple, Excise Colony, Hanmkonda 50600'l ,

2.

The Secretary. Union of lndia, Ministry of Finance, North Block, New Delhi_ 110 001 One CC to M/S.P V.PRASAD ASSOCTATES, Advocate. tOpUCl one cc to sRr DoN/rNrc FERNANDES, (senior Standing counser For cBrc) [oPUC] Two CD Copies. 3 4 5 \

HIGH COURT DATED: 0510512026 _/i r{ '( s E vZ 02t IA 2 ao* o (-.) I U J E 1 .t ORDER WP.No.15299 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS €) c,Bt 2L

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.