Judgment
[ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHTEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G,M. MOHIUDDIN WRIT PETITION NO: 10'139 OF 2026 Between:
M/s. Santarus Enterprises, O/o. H.No.07-672/1/NR, Subash Nagar'- 1DA JeuOimetta, Quthbullipur Mandal, MedchalMalkajgiri, -Telangana-500055' iepresented by its Managing Partner, Sri. Chanana *"' t"'n...r=rlTlONER AND 1. The Joint Commissioner of Central Tax, Medchal GST Division, Medchal Commissionerate, Lakdi-ka-pul, Hyderabad-500004 z. in" Union of lndii, Rep. by its Se6retary, Ministry of Finance, North Block, New Delhi - 1 10 001 S. the Cdtrat Board of lndirect Taxes and Customs, [ep byits Chairman' _ Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi -100 001.
a. ffie eiii.Commissioner (ST), Jeedimetla Circle-2, Hyderabad Rural, Hyderabad ...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 issue Writ df Mandamus or any other appropriate Writ or Order or Direction declaring declBring the action of the 1st respondent in passing order- in-OriginalNo.9112O24-(GST),dated27.06.2024undersection74ofthe ccsT/sGST Acts,2017 read with sec 20 of the IGST Act 2017, for the multiple taxperiodsstartingfromJanuary,20l8tooctober,2020,andtherebyissuing three summary of Orders in Form GST DRC-07, vide ( 1 ) ef.No.2D360724103661K, Dtd. 31-o7.2024 (F Y'2017-18)' (2) Ref.No.2D3607241036983,Dtd.31.07 .2024 (F'Y 2018-19), (3) Ref No' zD36o7241o3755B,Dtd'31.o7.2024(F.Y.2019-20)'levyingpenaltyunder sec.122(1)oftheCGST/SGSTActs,20lTreadwithSec.20of|GSTAct'2017,
ry without issuing show cause notice, without affording an opportunity of personal hearing, without affixing signatures either physical or digital in all the three summaries of orders in Form GST DRC-07 dated 31.07.2024, is illegat, arbitrary, non-est in the eye of law, violative of principtes of Natural Justice, and contrary to the provisions of the ccsT/scsr Act,2017 and consequently, set aside the same 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 grant stay of all further proceedings pursuant to the lmpugned order-in-original No. 9112O24- (GST), dated 27.06.2024, passed by the 1st Respondent for the tax period 2017-18, 2O18-19, and 2019-20, pending disposat of the Writ petition.
Counsel for the Petitioner: SRI KOHIR BHASKAR REDOY Counsel for the Respondent Nos.1 TO 3: SRI DOMINIC FERNANDES, SENIOR STANDING COUNSEL FOR CBIC Gounsel for the Respondent No.4: Gp FOR COMMISSIONER (ST) The Court made the following: ORDER
IN TIIE HIGH COURT FOR THE STATf, OF TELANGANA AT HYDERABAI) THE HON'BLE THE CHIEF JUSTICE SRI APAR.ESH KUMAR SINGH ANI) THE HON'BLE SRJ JUSTICE G.M.MOHIUDDIN Bctrteen:
M/s. Santarus Enterprises, Subash Nagar, IDA Jeedimetla, Quthbullapur r\Iandal, Medchal Malkajgiri, Ilep. by its Managing Partner, Sri Chanana Ram Sain ... Pctitioncr AND Thc Joint Commissioner of Ccntral Tax, Medchal Comnrissionerate, Hyderabad and thrce others .,. Respondents OITDI]R:
Sri Kohir Bhaskar Reddy, learned counsel appears for petrtroner.
Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.l and 3.
2. 'lhe instant Writ Petition has been preferred against the Order-ln-Original dated 21 .06.2024 passed by respondent No. I under Section 74 of the Central Goods and Services Tax WRIT PETITION No. 10139 of 2026 DATED : 06.04.2026
2 HCJ (AkS, J) & CMM, J w.P No 10139 of 2026 Act, 2017lState Goods and Services Tax Act, 2017, relatable to the multiple tax periods, along with three Summary of the orders in Form GST DRC-07 dated 31.07.2024, imposing rhe penalty.
3. The learned counsel for the petitioner submits that in the' absence of digital signature in the Summary of the orders in Form GST DRC-07 dated 31.07.2024, an appeal cannot be filed by the petitioner. Therefore, this Court may interfere in 4.
However, after some arguments, learned counsel for the petitioner seeks liberly to the petitioner to prefer an appeal against the impugned Order-ln-Original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically 5.
Learned Senior Standing Counsel for CBIC submits that the petitioner is a1 libertl,to prefer an appeal against the Order-In-Original and Surnmary of the orders in FORM GST DRC-07 taking all the grounds as are available in law and on the impugned proceedings.
l{CJ {AKrS, JJ & CMM, J W.P.No.10139 of 2026 facts belore the appellate authority in respect ofthe subject tax periods.
6.
Upon [rearing the learned counsel for the parties and having regard to the aforesaid facts and circumstances, since the petitioner seeks liberfy to prefer an appeal, we do not wish to make any comment on the merits of the contentions raised by the parties.
7 .
If the petitioner prefers an appeal within a period of two weeks with statutory pre-deposit along with a delay condonation application, the learned appellate authority would consider it in accordance with law by taking into 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 authoriry. If the appellate authority is satisfied that the delay is explained, he would entertain the appeal on merits.
3
4 HCJ (A(rS, Jl & CMM, J W-P No.l0l39 of 2026 8. The instant Writ Petition is disposed of with the aforesaid liberty. 'lhere shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
Sd/.AHMED ABDULLA KHAN ISTANT REGISTRAR //TRUE COPY// ECTION OFFICER To The Joint Commissioner of Central Tax, Medc IGS Division, Medchal Commissionerate, Lakdi-ka-pul, Hyderabad-50 The Secretary, Union of lndia, Ministry of Financ 110001.
The Chairman, Central Board of lndirect Taxes and Customs, Minis Finance, Department of Revenue, North Block, Central Secretariat, -100 001.
4. The Asst. Commissioner (ST), Jeedimetla Circle-2, Hyderabad Rural, Hvderabad 5. Ohe CC to SRI KOHIR BHASKAR REDDY, Advocate [OPUC] 6. One CC to SRI DOMINIC FERNANDES, SENIOR STANDING COUNSEL FOR CB|C [OPUCI 7. Two CD Copies PSK./PMK 1 2 3 rth Block, New Delhi - try of New Delhi W I /
HIGH COURT DATED:0610412026 ORDER WP.No.10139 of 2026 DISPOSING OF THE WRIT PETIT WITHOUT COSTS .'
-il'l!:i ,( 30 APR 2M >t t i'ATCH t\ x .t Il l) li( ;