Cause title — parties, addresses and appearances
43447 |
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 SRIJUSTICE NARSING RAO NANDIKONDA
WRIT PETITION NO: 12750 OF 2026
Between:
It//s Ride Easy Technologies Limited, Flat No. 303, Nisha Ne lqbal Buitding,
Banjara Hills, Hyderabad - 500 034, Telangana. Represented by its Director, Mi.
IVl.Rajasekhar Reddy, Sio. Late Mareddy Jojireddy.
...PETITIONER
AND
1. The Superintendent of Central Tax, Central Excise and Service Tax
Cantonment Range, Malkajgiri Division, 3rd Floor, Aditya Towers. Olj
Bowenpally, Secunderabad - 500 011, Telangana.
2. The Central Board of lndirect Taxes and Customs, Rep by its Chairman
Ministry of Finance Department of Revenue North Block central secretariat
New Delhi - 100 001.
3. The Assistant Commissioner, Malkajgiri Division, 3rd Floor, Aditya Towers,
Old Bowenpally, Secunderabad - 500 011, Telangana.
4. The Branch Manager, ICICI Bank Limited, East Marredpally Branch,
Secunderabad.
.....RESPONDENTS
Petition Under Article 226 of the Constitutron of lndia praying that in the
circumstances stated in the affidavit filed therewith, the High Court may be pleased
to issue a Writ of Mandamus or any other appropriate Writ, Order or direction,
holding that. a. the Notification No. 2212024-Central Tax, dated OB.1O.ZO24 and the
consequent Board Circular, bearing Circular No. 23713112024-GSf dated
15.10.2024, to the extent of prescribing the time limit of 6 months for filing a
rectification application, as ultra vires Sec. 16(5) of the Goods ard Services Tax Act,
2017 , aparl from being violative of Articles la, 19(1 Xg), 246A and 265 of the
Constitution of lndia, b. the Summary of the Order in Form CIST DRC-07, dated
26.08.2024 (uploaded on the portal on 22.11.2024), and Otder-in-Original dated
23.08.2024, vide Ref. No. 2D3608241056939, passed by the 1st Respondent, for
the tax period April 2019 - March 2020, under the provisions of the Goods and
Services Tax Act, 2017, as arbitrary, illegal, bad in law, barred b'7 Iimitation, violative
of the principles of natural justice, apart from being violative of Articles 14, 19,21
and 265 of the Constitution of lndia, and to consequently set aside the same in the
interests of justice, C. the notice issued by the 3rd Respondent to the 4th
Respondent. i.e., the banker of the Petitioner (not served on the Petitione|, in Form
GST DRC-13, under section 79(1)(c) of the Goods and Servi,tes Tax Acl, 2017,
bearing Ref. No RFN-lVlA360'126029527W, dated 08 01.2026, as arbitrary, illegal,
bad in law, violative of the principles of natural justice, and consequently set aside
the same in the interests of justice, and d. the inaction of the 1st Respondent in
deciding the rectification application filed by the Petitioner, dated 22.01.2025, vide
ARN. AD360126007031T, as arbitrary, illegal, bad in law, violatve of the principles
of natural justice, apart from being violative of Articles 14, 19, 21 and 265 of the
Constitution of lndia, and to consequently direct the 1st Respondent to allow the
rectification application filed by the Petitioner, in the interests of justice.
I.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 rnay be pleased to
suspend the notice issued by the 3rd Respondent to the 4th Respondent, i.e., the
banker of the Petrtioner (not served on the Petitioner), in Form OST DRC-13, under
section 79(1)(c) of the Goods and Services Tax Act, 2017. bearing Ref. No. RFN-
MA360126029527W, dated 08.01.2026, pending disposal of the vvrit petition.
|.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 couft may be preased to stay all
further proceedings, includin g any relr,very. pUrSUal
Form GSr DRC-02, o.r.o ,i lo'l|::,:"':
pursuant to surnmary of the order in
order-in-originar dated 23
26 08 2024 (uploaded 6n
o8.2o24,vide Ref ," aoatl^"^lltlat
on 22 11.2024), and
1608241056S39, passed by the
1st Respondent, for the tax period Aprir 2019 - March 2020, under the provisions of
the Goods and services Tax Act, 2017. pending disposar of the writ petition.
Counsel for the petitioner : SRI A.V.A.SIVA KARTIKEYA
9gyL"_gll9._t!e Respondent Nos.1 ro 3 : SRr. DoMtNtC FEftNANDES (sENtoR
STAND|NG COUNSEL FOR CB|C)
Counsel for the Respondent No.4 : _
The Court made the following ORDER
THE HONOTJRABLE SRI JUSTICE P.SAM T(OSHY AND THE TIONOURABLE SRT.IUSTICE NARSING RAO NANDIKONDA W.P.No.l275U of2026 Date:05.05.2026 Betrveen: M/s. Ride EasJ' Tccirnllogies Lirrited. I {1'clerabad Petitioner And Thc Snpcriutentitnt ot Central Tax. Central [:x':i:c .(.- \.:r' ie c l ax. Sec tt it iic-rtl.-.1rri and others . . . Respondents ORDEB i1 .'. !!,i,t itlL St'i 'lttstite l'*tnt Ko:h.t) Hea.r'tl \'lr.A.\'.A.Siva Karlikel'a. leamed cornsel for the petitione l and \{r. Don.rinic Femandes. leamed Senior Standing Counsel 1'o r ('BI( . tbr responCer.it llcs.l to 3 antl perr-lsed the record.
2.Thougl.r, ttri petitioner has filecl this rvrit petitio I substantially challer.rging CSI Dti-C-07. dateri 26.08.102'l which stood uploaded on 22.i l.l()-l-i 'rr lhe portal, u'e ilr,c[ that the petitioner had subsequentlli pre il'r-red a rectiflcation application, datec\ 22.01.2026, which is still pending before respondent No.
1.Considering the fact that rectillcai,ion airplication. accorcling to the petitioner, is still pending airC is not ., et Cecided, i,,.r-. cii.r not intend tO entef intg the merits of iire casc. t.a1her, the en,J_s pf justice yn orrld it met,
2 respondent No.1 is directed to di:cide the reclillcation al plication, dated 22.01.2026
3.Accordingly, the Wlit Pctition stands disposed of', directing respondent No.1 to decicle the rectiflcaiion application, dated 22.01.2026, strictlr- in acr:ordance rvitlr iavr" fioverning the field, if not already decicled. No order as to costs .!4iscellaneous .applications pending. if slrall stand closed. il n:,". A. JAYASREE ASSISTANT REGISTRAR //// SECTION OFFICER The Superintendent of Central Tax, Central Excise and Service Tax, Cantonment Range, tvlalkajgiri Division, 3rd Floor, Aditya Towers. Old Bowenpally, Secunderabad - 500 011, Telangana. The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance Department of Revenue North Block Central Secretariat New Delhi - 100 001. The Assistant Commissioner, Malkajgiri Division, 3rd Floor, Aditya Towers, Old Bowenpally, Secunderabad - 500 011, Telangana. The Branch Manager, lClCl Bank Limited, East Marredpally Branch, Secunderabad. One CC to SRI A.V.A.SIVA KARTIKEYA, Advocate [OPUC] One CC to SRI DOMINIC FERNANDES (senior standing counsel for CBIC) Advocate [OPUC] Two CD Copies 6 To 1 2 c 4 b 7 SA BS&
HIGH COURT DATED: 0510512026 ORDER WP.No.12750 ot 2026 DISPOSING OF THE W.P WITHOUT COSTS. ,(r6{fr ,.a: ',J ,iSl 1 6 Jrrt r\'1.tX" 'ttl'?f-'oo, 514 r 2026 * Hr-o C Ou T I x -L6 J
