BharatTaxGST

K.Rajeswar Rao vs. The State Of Telangana

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WP/9889/2026HC TelanganaGSTCNR HBHC01019199202607 April 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages
For Petitioner: SRI B.MADHUSUDHAN RAO, Respondents: SRI K.SAI AKARSH, AGP FOR SRt SWAROOP, OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

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Cause title — parties, addresses and appearances
II til I i [ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 9889 OF 2026 Between: K.Rajeswar Rao, S/o K.Vittal Rao, Aged about 60 years, Occ. Proprietor of M/s Kedarnath Hardware R/o 15-5-807, Ashok Bazar, Afzal Gunj, Hyderabad, Telangana state' ..PETrroNER AND 1. The State of Telangana, Rep. by its Principal Secretary, Revenue (Com merci al Taxes) Department, Secretariat, Hyderabad. 2. The Commissioner of State Tax, Telangana State, Hyderabad. 3. The Assistant Commissioner (ST), Gowliguda - Osmangunj Circle, Abids Division' Hyderabad ...RES'.NDENTS ' 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 a Writ of Mandamus declaring the action of the Respondents in issuing GST Arrears Notice dated 0210312026, Reminder-cum-Personal Hearing Notice dated 0910312026 and Reminder-ll-Cum-Personal Hearing Notice dated 2610312026 inspite of the petitioner issuing reply dated 2310312026, as illegal, arbitrary and violative of Articles 14 and 2O(2) of the Constitution of lndia and Consequently set-aside the same or keep in abeyance the sald proceedings till disposal of C.C. No.6712024. lA 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 all further proceedings in pursuant to GST Arears Notice dated 0210312026, Reminder-cum-Personal Hearing Notice dated 0910312026 and Reminder-ll-cum- Personal l-learing Notice dated 2610312026 by considering the representations of the petitioner daled 2310312026 and 1610312026, pending disposat of the writ petition. Counsel for the Counsel for the Petitioner: SRI B.MADHUSUDHAN RAO Respondents: SRI K.SAI AKARSH, AGP FOR SRt SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD CE SRI APARESH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN DATED: 07.04.2026 Between: K. Rajeswar Rao ... Petitioner AND The Statd of Telangana, rep., by its principal Secretary, Revenue (Commercial Taxes) Department, Secretariat, Hyderabad and 2 others. Respondents ORDER: . sri B. Madhusudhan Rao, leamed counsel for the petitioner. Sri K. Sai Akarsh, learned Assistant Government Pleader represents Sri Swaroop Oorilla, learned Special Government Pleader appearing for State Tax.

2.

Arrears notice dated 02.03.2026 and reminder-cum-personal hearing notice dated 09.03.2026 for payment of tax liability for April , 20zL to October, 2021 have been challenged on the ground of pendency of criminal proceedings in C.c.No.67 of 2024 on allegedly same cause of action. N \ ---;-.D' I I I it 2

3.

The arrr:ars notice is based upon the order-in-original, dated 29.08.2024 for recovery of amount of penalty of Rs.7,75,51,8261- under Section 79 of the Goods and Services Tax Act, 2017. The criminal proceedings in C.C.No.67 of 2024 are in re:spect of the offences allegedly committed by the Proprietor of Irrl/s. Kedarnath Hardware under Section 132 of the Central Goods and Services Tax Act, 2017. Both relate to separate cause of action. One is a criminal proce,eding and the other is a civil proceeding imposing tax liability. The reliance c,f the petitioner on Article 20(2) of the constitution of India is therefore misconceived. The proceedings for tax recovery are not dependent upon the outcome of the criminal case. They may take their own course subject to all defences that are to be taken by the accused persons. Therefore, we do not find any reason to interfere in the present writ petition.

4.

Accordir:gly, the writ petition is dismissed. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. ,.M. OSMAN ALIBAIG ANT REGISTRAR //// OFFICER lo

1.

One C:C to SRI B.MADHUSUDHAN RAO,

2.

One C:C to SRI SWAROOP OORILIS, SPECIAL STATE TAX IOPUC] tre 3. Two CD CoPies l*1Bsr. T/ R FOR r' ,l HIGH COURT DATED:0710412026 ORDER WP.No.9889 of 2026 DISMISSING THE WRIT PETITION ^--Ai.; -::-'' -. l-li ,t r i0 I ,, !L 202[ ., ' .*** -..- -.: - ' \^ \o ;i it:lt: ' I

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.