Judgment
[ 3488 I lN THE HIGH COURT FOR THE STATE OF TELAI'IGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 9689 OF 2026 Between:
M/s Sri sai Krupa traders, rep, by its. proprietor, Vishnu Vqrdlaq Reddy k'iiLonOiJocateiO aiig-2i6, M'iin Road,'beiide^B-harat petrolBunk; Toopran vittige anti Mandat, Medak districl, Telangana-502334' ...PETITIONER AND 1 . The state of Telangana, ReP: by its Principal secretary, Revenue (cT) Department, Secrdtariat, Hyderabad -Telangana' 2. The commissioner of state Tax, CT complex, Nampally, Hyderabad.
3. The Assistant Commissioner (ST), Sanga Reddy-1 Circle, Nizamabad Division.
...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 a writ, more particularly in the nature of certiorari A. lssue an appropriate writ, order, or direction, more particularty a writ of certiorari, calling fdi tn'e records pertaining to the three impugned,assessment orders dated 2s 12202s (FY 1t-14 S6sr and CGST\, 2s.04-2o24 (FY 18--19 SGST and ccsiiano )o.o+.zozq (FY 18-19 lcsT)passed Py 1f," Respondent N9. 3 and quash the same ,r Olinb illegal, arbitraiy, and violative of principles of natural ;i,iii"", B. Dectare that- thJ'action of - the Respondent No. 3 in initiating :
i"o"LdOi.gs on iOentiiif grounds, despite having d.rgnge! sirylal proceedings for earlier financial years, is arbitrary and unsustainable in law, C' Consequently' restrain the ResponOent No. S from initiating any coercive recovery proceedings pursuant to the imPugned orders.
lA NO: 1 0F 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 suspend the notice in Form DRC-07 Payment Reminder dated 21.02.2026 pending cisposal of the above Writ Petition.
lA NO: 2 t)F 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 the operations of impugned orders dated 29.12:2023 (FY 17-18 SGST and QGST), 2'.9.04.2024 (FY 1S-19 SGST and CGST) and 26.04.2024 (FY 18-19 IGST) P:rssed by the Respondent No.3 pending disposal of the above Writ Petition.
Counseltbr the Petitioner: SRI J.V. AMRUTH PRASAD Counsel lor the Respondents: SRI SWAROOP OORILLA, SPL. GP for State Tax The Court made the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR STNGH AND THE HON'BLE SRI JUSTICE G.M.MqHIUDDIN WRIT PETITION No.9689 of 2026 Dated: 02.04.2026 Between:
IWs. Sri Sai Krupa Traders .Petitioner and '['he State ot' Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad - Telangana, 'and2 others.
Respondents ORDER:
l.earned counsel Sri J.V.Amnrth Prasad appears for the petitioner.
Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents.
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I l.
2 2.
In the present case, the assessment orders dated 29.12.2023 (financial year 2017-18 SGST & CGST).29.04.2024 (f,rnancial year 2018-11) SGST & CGST) and 26.04.2024 (financial year 2018-19 IGST) passed by respondent No.3 are under challenge. The writ petition has been filed on 31.03.2026.
3.
l'he petitioner has taken a plea that it was prevented from responding to the show cause notices due to technical glitches in the GST portal, as the notices were uploaded in the "Additional Notices" tab which ',vas not visible during regular login session. The respondents failed to afford an opportunity of personal hearing to the petitioner and the imp'ugned orders are passed without considering the petitioner's request for extension of time to veri& the discrepancies. The matter relates to financial years 2017-18 and 2018-19. Therefore, the matter is not belated. This Court may entertain the writ petition on the ground that the petitioner was not afforded the opportunity of personal hearing.
4.
L,earned Special Government Pleader appearing for the respondents has opposed the prayer, at the outset, on the ground of huge delay in prefening this writ petition. He has relied upon the decision of
aJ the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith Kline Consumer Health Care Limitedl.
5.
Learned counsel for the petitioner therefore seeks liberty to the petitioner to prefer an appeal with a delay condonation application in terms of Section 107(l) read with Section 107(4) of the Telangana Goods and Services Tax Act,20lTlCentral Goods and Services Tax Act, 2017. He submits that the appellate authority may be directed to consider the question of delay sympathetically in view of the reasons explained in the delay condonation application.
6.
Since the challenge to the proceedings for the financial year 2017-2018 is grossly belated, we are not inclined to entertain the challenge thereo.
7.
However, the petitioner is granted liberty to approach the appellate authority as regards the orders dated 29.04.2024 and 26.04.2024 for the financial year 2018-19. The petitioner may approach the appellate authority within a period of two weeks with a delay condonation application and statutory pre-deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal.
Needless to say, the appellate authority would consider the question of \ \ \ '(zozo) 19 scc 681
f- I 4 delay arrd if he is satisfied with the reasons explained in the delay condonation application, he shall decide the case on merits 8.
The instant writ petition is disposed of accordingly. There shall be no orrler as to costs.
lv[iscellaneous applications, if any pending, shall stand closed.
SdTMOHD. ISMAIL REGISTRAR //TRUE COPY// SECTION OFFICER To, ..--+-"=-=-'-\- 1 . Tht: Principal Secretary, Revenue (CT) Department, The state of Telangana, Ser:retariat, Hyderabad -Telangana.
2. The commissioner of State Tax, CT complex, Nampally, Hyderabad.
3. Tht: Assistant Commissioner (ST), Sanga Reddy-1 Circle, Nizamabad Division.
4. One CC to SRI JUPAKA V. AMRUTH PRASAD, Advocate [OPUC] 5. Twc CCs to SRI SWAROOP OORILLA, SPL. GP for State Tax, High Court for the State of Telangana. [OUT] 6. Twc CD Copies BN/PMK ot0 fra,
,, l HIGH COURT DATE i0210412026 ORDER WP.Nrr.9689 of 2026 NG OF THE WRIT PETITION T COSTS K5 ={+/* :?
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