BharatTaxGST

Yadagiri Building Material Suppliers vs. The Superintendent Of Central Tax

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WP/9400/2026HC TelanganaGSTCNR HBHC01019170202631 March 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI JAI KISHAN SOLANKIFor Respondent: SRI DOMINIC FERNANDES, SENIOR, STANDING COUNSEL FOR CBIC

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Cause title — parties, addresses and appearances
t 3488I IN THE H]GH GOURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRry FIRST DAY OF MARCH TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTIGE G.M. MOHIUDDIN WRIT PETffiON NO: 9400 OF 2026 BefuYeen: Yadagiri Building Material Suppliers, Rep. by its Sole Proprietor Mr. Yadagiri Relagadda, S/o. Relagadda Narsimha, Age. 55 years, H.No.4-7-21O, Plot No.23, Anmagal, Hayathnagar, Rangareddy, Telangana- 501 505 ...PETITIONER AND 1. The Superintendent of Central Tax, Abdullapurmet CGST Range, Nagole Division, Rangareddy Commissionerate, Telangana. 2. The Assistant Commissioner of Central Tax, Nagole Division, Rangareddy Commissionerate. 3. The Commissioner, Central Tax Rangareddy Commissionerate, Telangana 4- The Union of lndia, Through Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001 ...RES'ONDENTS 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. A. lssue an appropriate writ, order or direction, more particularly one in the nature of Writ of Certiorari, calling for the records pertaining to the lmpugned Order passed by the 1st Respondent in Form GST DRC-07 bearing Reference No- 2D360225O746953 dated 25.02.2025, along with the Order-in-Original vide O-l-O No. 9912O24-25-ADJN-GST dated 13.02.2025 (Exhibit-P7), and quash and set aside the same as being illegal, arbitrary, violative of principles of natural justice and contrary to the provisions of the Act and the Rules made thereunder- B. Consequently, direct the 1st Respondent to consider the Reply dated 27.12.2024 (Exhibit-Ps) submitted by the Petitioner along with all supporting documents, and pass a fresh order strictly in accordance with law after affording a reasonable oppo(unity of personal hearing to the Petitioner. lA NO: 2 OF 2026 Petition under Section I 51 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 operation of the impugned Order in Form GST DRC-07 vide reference No. 2D360225O746953 dated 25.O2.2025, along with the Order-in-Original vide O-l-O No.9912024-25-ADJN-GST dated 13.02.2025 issued by the 'lst Respondent, for the tax period 2020-2021 under the provisions of the Act, Counsel for the Petitioner: SRI JAI KISHAN SOLANKI Counsel for the Respondent Nos.1 TO 3: SRI DOMINIC FERNANDES, SENIOR STANDING COUNSEL FOR CBIC Counsel for the Respondent No.4: SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA The Court made the following: OROER IN THE HIGH COURT FOR TEE STATE OF TELANGAI\IA ATEYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIIJDDIN WRIT PETITION No.9400 of 2026 DATED: 31.03.2026 Between: Yadagiri Building Material Suppliers, Rep., by its Sole Proprietor Mr. Yadagiri Relagadda, Hayathnagar, Rangareddy, Telangana. ... Petitioner AND The Superintendent of Central Tax, Abdullapurmet CGSI' Range, Nagole Division, Rangareddy Comrnissionerate, Telangana and 3 others. ... Respondents

ORDER: Heard Mr. Jai Kishan Solanki, leamed counsel lor the petitioner and Mr. Dominic Femandes, leamed Senior Standing Counsel lor Central Board of lndirect Taxes and Customs (CBIC) appearing for respor.rdent Nos. I to l. 2. 'I'he instant writ petition has been preferred against the summary of the order in Form GST DRC-07 dated, 25.02.2025 along with Order-[n-Original I I dated 13.02.2025 passed under the provisions of the Central Goods and Services

2 Tax Act, 2017 and the State Goods and Services Tax Act, 2Ol7 , for the tax peiod2020-21, imposing the tax and penalty.

3.

Leamed counsel for the petitioner submits that respondent No.1 without taking into account the reply fited by the petitioner has passed the impugned order-in-original. However, after some arguments, leamed counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugred Order-In-Original. He subrnits that some detay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetical ly.

4.

Learney' Senior Standing Counsel for CBIC submits that the petitioner is at liberty to prefer an appeal against the impugned Order-ln-Original taking all the grounds as are availablc in law and on facts before the appellate authority in respect ofthe subject tax pcriod.

5.

Upon hearing the learned counsel tbr the parties and having regard to the aforesaid facts and circurnstances, since the petitioner seeks liberty to prefer an appeal, we do not wish to rnake any conlment on the merits of the contentions raised by the parties

6.

If the petitioner prcf-ers an appeal rvithin a period of two weeks with statutory pre-deposit alone rvith a delay condonation application, the leamed t i appellate authority rvould consider it in accordance with law by taking into 3 consideration rhat the petitioner has been pursuing the writ remedy before this Court in the meantime as we[[. I'he petitioner will be at liberty to take all the grounds in law and on facts before the appellate authority. If the appellate authority is satisfied that the delay is explained, he would entertain the appeal on ments.

7.

The instant Writ Petition is disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications, ilany pending, shall stand closed' . K.BHAVANI SWAiIY ASSISTANT REGISTRAR //// CTION OFFICER To 1. The Superintendent of Central Tax, Abdulla CG T Range, Nagole Division, Rangareddy Commissionerate, T anga

2.

The Assistant Commissioner of Central Tax, Nagole sion, Rangareddy Commissionerate. 3. ihe Commissioner, Central Tax Rangareddy Commissionerate, Telanga,na' +. f ne 0nion of lndia, Through Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-1 10001

5.

One CC to SRI JAI KISHAN SOLANKI, Advocate tOquq

6.

One CC to SRI DOt\rlNlC FERNANDES, SENIORSTANDING COUNSEL 7 8 PSK. TKS FOR CBIC [OPUCI one Cc to bnt tt.dnu.lnrucA RAo, DEPUry soLlclroR GENERAL oF rNDrA [OPUC] Two CD Copies $dh

HIGH COURT DATED:31 10312026 ORDER WP.No.9400 ot 2026 €) t&17 @ Y (, 't DISPOSING OF THE WRIT PETITION WITHOUT COSTS C'9ii- I {+

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.