Keshav Reddy Sweets vs. The Assistant Commissioner Of State Tax - Telangana High Court, 07 April 2026

Cause title — parties, addresses and appearances

[ 3488 l 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 SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 10296 OF 2026 Between: KESHAV REDDY SWEETS, 1l90l116, Vinayak Nagar, Madhapur, Hyderabad, Telangana, 500081 Represented by its Partner Kesavanath Chadava Reddy, S/0. Ramachandra Reddy Aged about 54 Years, occ- Business R/o. Flat No 413, My Home Navadweepa, Serllingampally, Rangareddy, Telangana 500081 ...PETITIONER AND 1. The Assistant Commissioner of State Tax, Madhapur N 3 Circle, Madhapur Division Telangana 2. The Appeallate Joint Commissioner, (State) Hyderabad Rural, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001 3. Commissioner of Commercial Taxes, State of Telangana,'C.T. Complex, Nampally, Hyderabad- 500001 4. State of Telangana, Through Principal Secretary to Govemment Revenue Department (Commercial Tax), Hyderabad, Telangana ...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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring or clarifying that mere mentioning of Section 74 in Form DRC- 07 wherein the Speaking Order intends to invoke Section 73 is purely in the nature of clerical error, falling underthe ambit of 2nd Provision to Section 161 and such non rectification of impugned order for F.Y.2017-18 bearing Reference No. 2D361223O7191'9X dated 31-12- 2023 would render void, illegal, arbitrary', violative of Articles 14, 19, 21 and 265 of the Constitution of lndia, violative of principles of naturaljustice, and without authority of law. l.A. NO: I 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 pteased to stay all further action t,ursuant to the Order passed under Form No. DRC-07 bearing Reference No.2D361223O71979X dated 31-12-2023 dated passed by the Respondent No.1 for the Financial year 2017-18, pending disposal of the above writ petition. Counsel for the' Petitioner: SRI NISHANTH RAO KN Counsel for the' Respondents: SRI K.SAI AKARSH, AGP FOR SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER q

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTT CE SRI APARESH KUMAR SINGH AND THE ON'BLE JUSTTCE G.M.MOHI DIN WRIT P ON No.l of 2026 DATED: 07.04.2026 Between: Keshav Reddy Sweets | 190 I 1 I 6, Vinayak Nagar, MadhaPur, Hyderabad, Telangana 500 08[, Represented by its Partner Kesavanath Chadava Reddy, S/o. Ramachandra Reddy Aged about 54 years, Occ: Business, R/o. Ftat No.413, My Home Navadweepa, Serilingampatly, Rangareddy, Telan gana 5 00 0 8 I .. Petitioner AND The Assistant Commissioner of State Tax, Madhapur N 3 Circle, Madhapur Division Telangana & 3 others ... Respondents ORDER: Heard Mr. Nishanth Rao KN, learned counsel appearing for the petitioner and Mr. K.Sai Akarsh, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, leamed Special Government Pleader for State Tax, appearing for the resPondents.

I 2 2' The grievance of the petitioner who has lost in a time barred appeal is on the nomenclature of Section 74 of theCentral Goods and Services Tax Act,2017 (hereinafter r,:ferred to as 'the CGST Act') in the first page of Summary of the order in Fornr GST DRC-07 dated 31.12.2023 for thp tax period July, 2017 to March, 2018 ':hough after adjudication of the tax tiability, the penalty imposed is under Section 73(9) of the CGST Act. The order-in-original dated 3t.12.2023 also shows that the penalty is irnposed under section 73(g)of the CGST Act and not under Section 74 of the CGST Act. Petitioner has approached this Court for rectification of the said defect. 3' Learnecl Assistant Government Pleader appearing for the respondents- State Tax subrnits that in case there is such discrepancy, petitioner may approach the Proper Au':hority with a rectification application. 4' [n such circumstances, without commenting on the case of the petitioner, in the facts and circumstances, it is allowed liberty to approach the proper officer with a rectification application in prescribed format for conection of the aforesaid discrepancy within a period of two weeks. Needless to say the proper officer would consider it, in accordance with law, after an opportunity of hearing to the petitioner within three weeks thereafter. .v / j

The Writ Petition is, accordingly, disposed of with the aforesaid liberty. However, there shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. . P.C.SULEKHA DEVI ASSISTANT //// SECTION OFFICER To 1. The Assistant Commissioner of State Tax, N 3 Circle, MadhaPur Division Telangana

The Appeallate Joint commissioner, (State) Hyderabad Rural, State of fdfangana, C.T. Complex, Nampally, Hyderabad- 500001 3. commissioner of commercial Taxes, state of Telangana, c'T' Complex' Nampally, HYderabad- 500001

Principal Secretary to Government Revenue Department (Commez:ial Tax)' Hyderabad, Telangana, State of Telangana' 5.OneCCtoSRINISHANTHRAO'KN,AdvocatelOPUCl

ONC CC tO SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX [OPUC]

Two CD CoPies PSK. TKS I

? I l HIGH COURT DATEDi 0V10412026 (t )) WP.No.10:296 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ,..r'C.1 hli:. 5i4 2 t APH 2026 'i; i* !+, ,. * * It.,.tt{tq t0{" 1{ ttI