M/S. Sravanti Associates vs. The Superintendent Of Central Tax
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Cause title — parties, addresses and appearances
The Court macle the following: ORDER
IN THE HIGH COURT FOR THE STA'I'E OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI AI'ARESH KUMAR SINGH AI{D THE HON'BLE SRI JUSTICE G.M.MOIIIUDDIN WRIT PETITION No.10290 of 2026 DATED: 07.04.2026 Between: NrI/s. Sravanti Associates, D.No. l -4212, Banjepalle, Nizamsagar, Nizamabad - 503302 Telangana, Rep.by its Partner Sri M.Sravan Kumar, S/o. Balakistaiah, Aged about 43 years. ... Petitioner AND The Superintendent of Central Tax, Nizamabad Range, Nizamabad Division, Medchal Commissionerate, KNAR Estate, 3'd Floor, Nizamabad-s03 003 Telangana & 3 others Respondents ORDER: Heard Mr. Ganesh Bhujanga Rao Vadduri, learned counsel appearing for the petitioner and Mr. Dominic Femandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent { Nos.l and 3. I
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The instant writ petition has been preferred against the Order-ln-Original dated O3.lO.2Orl5 passed under the provisions of the Central Goods and Services Tax Act, 2Ol7 and the State Goods and Services Tax Act, 2017, for the tax period April, 2021 to March, 2022, imposing the tax and penalty-
However', after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned Order-ln- Originat. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.
Learnerl Senior Standing Counsel for CBIC submits that the petitioner is at liberty to pre{br an appeal against the impugned Order-ln-Original taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.
Upon hearing the learned counsel for the parties and having regard to the aforesaid fact; and circumstances, since the petitioner seeks liberty to prefer an appeal, we dc, not wish to make any comment on the merits of the contentions raised by the;larties. 6. tf the petitioner prefers an appeal within a period of two weeks with statutory pre-deposit along with a delay condonation application, the learned ) I appellate authority would consider it in accordance with law by taking into 3 /,, consideration that the petitioner has been pursuing the writ remedy before this Court in the meantime as well. The petitioner will be at liberty to take all the grounds in law and on facts before the appellate authority. tf the appellate authority is satisfied that the delay is explained, he would entertain the appeal on merits.
The instant Writ Petition is disposed of with the aforesaid liberty. There stCli U. no order as t-u^costs. Miscellaneous applicptions, if any pending, shall stand closed. . T.SREENIVAS REDDY ASSISTANT REGIS //// Ii I l I To OFFICER 1.. The Superintendent Of Central Tax, N Nizamabad Division, Nizamabad -503003 Medchal Commissionerate KNAR Estate, 3rd Telangana. The Secretary, Union of tndia, Ministry of Finance, New Delhi - 1 10001. Principal Secretary, Revenue (CT) Department, Saifabad, Hyderabad, Telangana State of Telangana. The Manager, State Bank of lndia, Nizamsagar Branch, Nizamabad -503302, Telangana One CC to SRt GANESH BHUJANGA RAO VADDURI, Advocate [OPUCI one cc to SRI DoMlNlC FERNANDES, SENIOR SC FOR CBIC IOPUCI ONE CC tO SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF rND|A IOPUC] Two CD Copies 2. 3. 4. 5. 6. 7. 8. PSK. TKS q+-,
'l HIGH COURT DATED: 0710412026 ORDER WP.No.10290 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS il( t o 1., 2 i npn zozo z * * PATcHeO 1irE St'A "\ 2) o\y'
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.