BharatTaxGST

M/S.Neha Sales Marketing vs. State Of Telangana

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WP/12428/2026HC TelanganaGSTCNR HBHC01024860202622 April 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages

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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 TWENry SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 12428 OF 2026 Between: M/s.Neha Sales Marketing, rep by its Prop.Sri M.Susheel Kumar, 29lFl1O2, First Floor, Srinivasa Towers, Sripuri Colony, Kakaguda, Hyderabad, Telangana-500016. ...PETITIONER AND 1. State of Telangana, rep. by Principal Secretary, Revenue Department (CT), Secretariat, Hyderabad. 2. The Assistant Commissioner (ST), Jeedimetla-2 Circle, Hyderabad Rural Dvn., O/o Commissioner of Commercial Taxes, Hyderabad, Telangana. ,..RESPONDENTS Petition under Article 226 ot 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 or Order or Direction particulady one in the nature of Writ of Mandamus. Declaring the action of the 2nd Respondent in passing the impugned assessment proceedings for the assessment year 2017-18 under the CGST Act vide Summary of Order in Form cST DRC-07 bearing Reference No. 2D361223034921N dated 19.12.2023 pursuant to the Show Cause Notice in Form GST DRC-01 bearing Reference No. 2D3606220314899 dated 06.06.2022 under the CGST Act,2017 without there being any signatures either digitally, electronically or manually as required under Rules 142(1) and 142(5) ot the CGST Rules and for other grounds raised in the writ petition, as illegal, arbitrary, high handed and consequently set w aside the same in view of the judgment of this Hon,ble High cou( in its order dated 28.02.2025 in W.p.No.211O 112024 and batch cases. t.A. NO:1 OF 2026 Petition under section 1 5'1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of alr further proceedings pursuant to the impugned assessment proceedings for the assessment year 2017-19 under the GGST Act vide summary of order in Form GST DRC-07 bearing Reference No. ZD36'r223034921N dated 19,2,023 pursuant to the Show Cause Notice in Form GST DRC_01 bearing Reference No. 2D3606220314899 dated 06 06.2022 under the GGST Act, 2017 whichis unsigned and a non-est order as per raw and in view of a judgment of this Hon'bre court in w'P'No 2110112024' pending disposar of the Writ petition, as othenrrrise, the Petitioner will be put to irreparable loss and hardship. Counset for the petitioner : SRI S.V.BHARADWAJA, rep., SRI K.LAXMA REDD' Counsel forthe Respondents : SRt SWAROO' OOR'LLA, SC FOR STATE TAX

The Court made the following: JUDGMENT

( IN THE HIGH COURT FOR THE STATE OF TELANGANA THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.12428 of 2026 Dated:22.O4.2026 Between: IWs. Neha Sales Marketing State of Telangana, Rep. by Principal Secrctary, Revenue Department (C f), Secretariat, Hyderabad. and another. ORDER: and .. . Petitioner ...Respondents Leamed counsel Sri S.V.Bharadrvaja, representing learned counsel Sri K.Laxma Reddy, appears lor the petitioner. Sri Swaroop Oori[]a, leamed Special Government Pleader for State Tax, appears for the respondents. I I ) AT HYDERABAD

T ') 2. ln thc present casc. the ordcr datcd 19.12.2023 passed under Section 73 ol the I e langana Goods and Serwices l'ax Acr. 2017 (lor short'the Act'). is undcr challcnge

3.

Leamcd counscl for the petitioner submits that W.P.No.I 1286 ol 2025 filed earlier against thc impugned order was permirted to be withclrawn on 23.04.2025 with liberty to the pctitioner kr file a lresh writ petition, as the learncd Special Government Pleader for Statc Tax had taken an objcction as to the non-mentioning ol the date of know.lcdgc ol the irnpugncd order in the said writ petition and thc huge dela1., in approaching this court. [.ater, the instant wrir petition has bccn filed on 15.04.2026.'[ hc pctirioner has taken a plea that ir carne to knou, of the impugned order in the month ol February 2025. '|hc rnatter relates to Asscssment Year 201 7- I 8. Therefore, the matter is not belated and this Court may entcrtain Iltc rvril petition.

4.

Leamed Special Government Pleader for State Tax has opposed the prayer. at the outset. on the ground of huge delay in prclerring this writ petition. I{e has relied upon the decision of the Hon'ble Suprcme Cou( in Assistant (lommissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limitcdr. I I ' (loro) l9 scc 68 I

3

5.

Leamed counsel lor the petitioner therefore seeks liberty to the petitioner to prefer an appeal with a delay condonation application in terms of Section 107(l) read with Section 107(4) olthe Act. He submits that the appellate authorily may be directed to consider the question of delay sympathetically in view of the reasons explained in the delay condonation appl ication.

6.

Having regard to the facts and circumstances as noted above, this court is not inctined to enter into the merits ol the issue, as the petitioncr is being allowed liberty to approach thc appe[late authority. The petitioner may approach the appellatc authority rvithin a period of two (2) weeks with a delay condonation application and statutory pre- deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal. Needless to say, the appellate authority would consider the question of delay and il he is satisfied with the reasons explained in the delay condonation application, he shall decidc the case on merits. 7 . The instant writ petition is disposed of accordingly. There shall be no order as to costs

4 Miscellaneous applications pending, ifany, shall stand closcd . A .JAYASREE ASS]STANT REGISTRAR //// \ To, SECTION OFFICER The Principal Secretary, Revenue Department (CT), Secretariat, Hyderabad. The Assistant Commissioner (ST), Jeedimefla-2 Circle, Hyderabad Rural Dvn., O/o Commissioner of Commercial Taxes, Hyderabad, Telangana. One CC to SRI K.LAXMA REDDY, Advocate. tOpUCI One CC to SRI SWAROOP OORILLA, SpL.G.p for State Tax. [OpUC] Two CD Copies BSK TKS 't 2 3 4 5 : I i i I I i .d,

HIGH COURT DATED: 2210412026 ORDER o ( f 1) 2 0 r'tAY 2026 WP.No.12428 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS \9,,_ \'l - .. - $ton-t[vr? .\ * o @l{v 1

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.