Judgment
[3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENW FOURTH DAY OF APRIL TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: '12701 OF 2026 Between:
M/s. S P Raj Engineering Works, rep. by its Proprietor, Mr. Juijavarapu Swarjan Raju, S/o. J. Devayya, Aged. 64, Occ. Business, Plot No.9, Phase lV, IDA Cherlapally, Hyderabad, Medchal - Malkajgiri, Telangana-500051 .
...PETITIONER AND 1. The Superintendent of Central Tax, Kapra GST Range, Nacharam N, Telangana.
2. Union of lndia,, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001.
3. The State of Telangana,, Represented by its Principal Secretary, (Revenue), Secretariat, Hyderabad.
4. The State Bank of lndia,, EC Nagar X Roads, Cherlapally, Hyderabad - 500051.
...RESPONDENTS Petition under Article 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 an appropriate writ or direction, more particularly one in the nature of writ of Mandamus, declaring the impugned Order-in-Original No.7512024-25-GST dated 30.08.2024 read with un-signed DRC-07 dated. 31,08.2024 passed by the 1st respondent in ref. No. 2D3608241487822 under Section 73 of the CGST Act' 2017 demanding an amount of Rs.1,28,9851 (Rs.1,821/- IGST, Rs.63,5821 CGST and Rs.63,582/- SGST), and also imposing a penalty of Rs.40,000/- (Rs.20'0001 IGST, i:
I {l !
T Rs.10,0001 CGST and Rs.10,000/- SGST) under Section 73(9) of the CGST Act, 2017 for the financial year 2019-20, as illegal, unjustified besides being violative of principles of natural justice.
l.A. NO: 1OF 2026 Petition under Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Court may be pleased to stay the operation of the letter dated. 15.04.2026 issued by the 4th respondent bank pursuant to the impugned order dated 30.08.2024 passed by the 1sr respondent in Order-in- Original No.7512024- 25-cST dated 30.08.2024 read with un-signed DRC-07 dated.
3U8.2024 passed by the 1sr respondent in ref. No. 203608241487822 for the financial year 2019-20 during the pendency of the above writ petition.
Counsel for the Petitioner : SRI M.V.L.NARASIMHA RAO Counsel for the Respondent No.1:SRl DOMINIC FERNANDES, Sr.SC FOR CBIC counser ror the Respondent No'2 SX.Lt'ni,:i fl Sljffi ;0,.
Counsel for the Respondent No.3 : GP FOR REVENUE Counsel for the Respondent No.4 :
-- The Court made the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APAR-ESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.l270l of 2026 DATED :24.04.2026 Between:
IWs. S P Raj Engineering Works ... PetitioIler AND The Superintendent of Cen(ral Tax, Kapra GST Range, Nacharam N, Telangana and threc others ... Respondents ORDER:
Sri B.
Srinivas, learned counsel appears for Sri M.V.L. Narasimha Rao, leamed counsel lor petitioner.
Sri Dominic Femandes, leamed Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No. [ .
2.
The instant Writ Pctition has been pre lerred against the Order-ln- Original dated 30.08.2024 passed by the Superintendent of Central Tax, Kapra GST Range, Hyderabad, and also Summary of the order issued in FORM GST DRC-07 dated 31.08.2026 for the tax period from April, 2019, to March, 2020, imposing tax, interest and penalty upon the l , petitioner
t{C-J (AKrS. .l) & GMM. J !v P No 1270I of 2026 3.
However, alter some arguments, learned counsel lor the pctitioncr sceks Iiberly to thc petitioner to preler an appeal against the inrpugncd Order-In -Original. He submits thar some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.
4.
[-eamed counsel for respondent No.l submits that the petitioner is at libcrty to prefer an appcal against the impugned Order-In-Original taking all the grounds as are available to it in larv and on lacts before the appellate authority ill rcspect ol thc subject tax period.
5.
Houever, upon hearing the learned counscl lor the parties, since thc petitioner seeks liberty to prefer an appeal against the impugned Order-ln-Original, uc do not wish to make any comment on the merits of the contentions raised by the parties.
6.
If the pctitioner prefcrs an appeal within a period of two weeks with statutory pre-deposit along with a delay condonation application, the leamed appcllate authority would consider it in accordance with law by taking into consideration that the petitioner has been pursuing the writ remedy before this Court in the meantime as well. The petitioner will bc at liberty to take all the grounds in law and on facts belore the appellate authority_ If the appellate authority is satisfied that the delay is explained, he would entertain the appeal on merits.
2 \
-- ffiry 7 / ,/ 3 HCJ (AKrS. J) & GMM, J w P No L27Ot of 2026 The instant Writ Petition is disposed of with the aforesaid liberty.
There sha be no order as to costs.
Miscellaneous applications, ilany pending, shall stand closed.
SD/. AHMED ABDULLA.
SISTANT RE //TRUE COPY// SECTION OFFICER '1 . The Superintendent of Central Tax, Kapra Telangana.
S Range, Nacharam N, 2. The Secretary, Union of India, Ministry of Finance, Govemment of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001 .
3. The Principal Secretary, (Revenue), Secretariat, Telangana State, Hyderabad.
4. The State Bank of lndia,, EC Nagar X Roads, Cherlapally, Hyderabad - 500051.
5. One CC to SRI M.V.L.NARASIMHA RAO, Advocate. IOPUCI 6. One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC.
loPUcl 7. One CC to SRI N.BHUJANGA RAO, Deputy Solicitor General of lndia, High Court for the State of Telangana at Hyderabad. IOPUC] B. Two CCs to GP FOR REVENUE, High Court for the State of Telangana at Hyderabad. [OUTI 9. Two CD Copies.
BSK GJP .t ri To,
HIGH COURT DATED: 2410412026 ORDER WP.No.12701 ot 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS --_\-- shri:
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