Judgment
IN THE HIGH COURT FOR THE STATE OF TEI.ANGANA AT HYDERABAD (Special Original Jurisdiction) [ 34881 TUESDAY, THE SEVENTH DAY OF APRIL TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH ANO THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRITPETITION No:1 0287 0F 2026 Between:
KESHAV REDDY SWEETS, 1lg0l116, Vinayak Nagar, Madhapur, Hyderabad, Telangana, 50O081 Represented by its partner Kelavanath ihadaJ; R;a;;
S/o. Ramachandra Rebdy Aged Sbout 54 years, occ. auitn;ii R/". i6i N^"11q, My Home Navadweepa, Serllingampaily, Rangareddy, Tetangani 500081 AND ...PET!T|ONER 1. The Assistant Commissioner of State Tax, Madhapur N 3 Circle, Madhapur Division Telangana 2. Commissioner of CommelclalTaxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001 3. State of Telangana, Through principal Secretary to Govemment Revenue Department (Commercial Tax), Hyderabad, Telangana.
...ngSporuOeNfS Petition under Afticle 226 of the Constitution of tndia praying that in the circumstances stated in the affljavit 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 the Unsigned order passed by the Respondent No.1 u/s. 73 of the CGST Act dated 3044-2024 in Form GST DRC 07 bearing Reference No.
2D36O424094985S and also declare the Show Cause Notice in Form No. DRC-01 bearing Ref No. Z;D360124040552T dated 30-01-2024 passed by the Respondent No. 1 for the Financial year 2018-19 as being non est in the eyes of law, void, illegal, arbitrary, violative of Articles 14, '19,21 and 265 of the constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same.
I I I I I :
lA NO: 't 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 action pursuant to the Order passed under Form No. DRC-07 bearing Reference No.2D360424094985S dated 30-08-2O24 dated passed by the Respondent No.1 for the Financial year 2018-19.
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
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEFJUSTICE SRI APAR.ESH KUIVIAR STNGH THE HON'BLE SRIJUSTICEG.M.MoHIUDDIN WRIT PETITION No.l0287 of2026 DATED: 07.04.2026 Between:
AND Keshav Rcddy Sweets I l9O/ I I 6. Vinayak Nagar, MadhaPur, Hyderabad, Telangana 500 081 ' Rcpreserrted bY its Partner Kesavanath Chadava Reddy, S/o. Ramachandra Reddy Aged about 54 Years, Occ: Business, R/o. F-lat No.413, My Home Navadweep4 Seri I ingarnpal ty, Rangareddy, Telangana 500 08 I ... Petitioner I { I I i AND Thc Assistant Commlssioner of State Tax, Madhapur N 3 Circle, Madhapur Division Telangana & I others Respondents OITDEIT:
tlcard Mr. Nishanth Rao KN, learned counsel appearing fbr thc petitioner andMr.K-saiAkarsh,learnedAssistantGovemmentPleaderrepresentlng Mr. Su'aroop Ooritla, leamed Special Govemment Pleader lor State -[ax' t appearing tbr tlte resPondents.
2.
There is a difference in the demand adjudicated in the order-in-original dated 30.04.2024 for financial 1'ear 2018-19 i.e., Rs.5,53,983/- compared to the demand raised in the show cause norice dated 30.01.2024 i.e.,' Rs.1,54,866.1 1 Ps.
The impugned order imposes tar liability under not only IGST but SGST and CGST lbr which no shorv cause notice rvas issued. Being aggrieved with the apparent discrepancy in thc shorv cause notice and the impugned demand, petitioner has preferrcd this u,rit pctition taking a ground that the amount of tax, interest and penalty denranded in tfie ot'der cannot be in excess of the amount specified in the noticc and no dL-nrand shatt be confirmed on the grounds other than the grounds specificd in thc notice under Section 75(7) of the Central Goods and Services Tax Act. 201 7 (hert-inalier relerred to as 'the CGST Act')' 3.
Leamed Assistant Ciovcmnre nt Pleader appearing for the respondents-State Tax submits that petitiorrcr catr approach thc Proper Officer for rectification of the error under Section [6] ,rf thc ('(iS I'Act 4.
Having regard to thc tacrs and circumstances noted above, since the impugned dernand undcr ordcr-in-original dated 30.04.2024 imposes liability beyond the show cau:e nolicc bl levying CGST and TGST also upon the \ petitioner in teeth ol' Sccrion 7j(7) oi the CGST Act, petitioner is allowed to Approach the l)roper Olllcer lirr rectillcation of the demand under Section l6l of the CGST Act in the prcscril',ccl lirrnrat rvithin a period of two weeks. In case such an application is rnadc. rlrc l)roper Olhcer would consider it in accordance with I I I i
3 law after giving an opportunity of personal hearing to the petitioner within a period of three weeks thereafter.
5.
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.
SD/. A .JAYAS ASSISTANT RE //TRUE COPY// ECTION OFFICER To ,| 2 3 The Assistant Commissioner of State Tax, Mad Division Telangana Commissioner of Commercial Taxes, State of Tela Circle, Madhapur C.T. Complex, 4 5 Nampally, Hyderabad- 500001 l The Principal Secretary to Govemment, State of Telangana, Revenue Department (Commercial Tax), Hyderabad, Telangana.
One CC to SRI NISHANTH RAO KN, Advocate IOPUC] One CC to SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR sTArE TAX [OPUC] Two CD Copies 6 PSK.
TKS r;Qf-
HIGH COURT DATED:0710412026 ORDER WP.No.10287 ot 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS H T R ot € s o U ,c * pr iltr/ 0t ili,t M t(1 !,a