BharatTaxGST

M/S. Som Phytopharma INDIA Limited vs. The Assistant Commissioner (St)

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WP/8978/2026HC TelanganaGSTCNR HBHC01017944202626 March 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

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Cause title — parties, addresses and appearances
I_ .., IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF:JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTTCE G.M. MOHIUDDIN WRIT PETITION NO: 8978 OF 2026 Between [ 3488 I Director, Mr. SVICE, IDA, ...PETITIONER M/s. Som Phytopharma lndia Limited, rep. Devanur Ramaswamy lyengar Venkatesh, Bollaram, Medak, Telangana-5O2 325 - AND by its Managing Plot No.15414-5, 1. The Assistant commissioner (sT), Punjagutta-1 Circle, Punjagutta Division, 2. 3 4. 5. 6. 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 of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notices o-ateo 30'1'2o24 and vide Ref ln Nos. 31.1.2024 . alqlg-- 1 2D360 1240387868 dated 3O.1'2O24 and 2D360124O534 31.1.2024 and 11w impugned orders dated 3o.4.2O24 and summary orders in Form GST DRC-07 dated 30.4.2024 vide Ref . Nos.ZD360 4240g4350H and 2D360424094389W issued by the 1st Respondent for the tax period April, 2018 to March' 2019 without having any signatures as illegal and issued withotiil'iurisdiction, contrary to the circular vide ccT's Ref.No.Llv (2\13312025 dated 14j02025 issued by the 5th j : ; I I . i.,. t{i ' ,: ...+r i::71 i, l :rlri' ,,;l-.l .i.i+r..:i !: ..i,iir:k#F-$€ .Ji'rff*diE Respondent and also without jurisdiction and contrary to the provisions under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 and void in absence of non-compliance of Rule 142(1A) of the Central Goods and Service Tax Rules, 2017 and Telangana Goods and Services Tax Rules , 2017 for the tax period 2018-19. lA NO: 1 OF 2t)26 : : Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fil,ed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned orders dated 30.4.2024 issued by the 1st Respondent for the tax period April, 2018 to March, 2019 under the Central Cioods and Service Tax Act,2017 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for lihe.Petitioner: SRI K.P.AMARNATH REDDY Counselfor the Respondents: SRI SWAROOP OORILLA, SPECIAL GOW PLEADER FOR STATE TAX

The Court made the following: ORDER I I '' ':,1':t , . , .;1... ',',*'.,.,r,.nffi*i

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDTN WRIT PETITION No. 8978 of 2026 DATED: 26.03.2026 Between lWs. Som Phytopharma india Limited, R"p., by its Managing Director, Mr. Devanur Ramaswamy lyengar Venkatesh, Medak, Telangana. ... Petitioner AND The Assistant Commissioner (ST), Hyderabad and 5 others. ... Respondents ORDER: ' Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner, and Mr. Swaroop Oorilla, learned Special Government Pleader appears for State.

2.

Show cause notice dated 08.02.2022 for the tax period 2018-19 rvas dropped by order dated 25.04.2024 by respondent No.3 upon considering the documentary evidence adduced by the petitioner. On the other hand, pursuant to the show cause notices dated 30.01 .2024 and 31.01 .2024, orders dated 30.04.2024 irnpugned herein confirming the \ \

2 demand proposed in the notices were passed without considering the submissions made by the petitioner under Section 73 of the Goods and Services Tax Act, 2017 (for short, "the GST Act"). Petitioner upon noticing multiplicity of the proceedings for the same tax period submitted letter dated 25.05.2024 bringing to the attention of respondent No.1 order dated 25.04.2024 passed by respondent No.3 for the same tax period on the same issues. Petitioner also filed appeals challenging the impugne:d orders dated 30.04.2024 before respondent No.4 on 04.01.2025 and 24.01.2025 respectively along with condone delay applications. Respondent No.4 has dismissed thc said appeals on 25.11.2r)25 on the ground of delay. Petitioner has uow approached this Court assailing the orders dated 30.04.2024 passed pursuant to the show cause notices dated 30.01 .2024 and 31.01.2024. Leamed counsel for the petitiorrer has also taken a plea that a proper officer may be directed to recti8/ the impugned orders in view of, the Standard Operating Procedure (SOP) issued by the Departmenr dated 14.10.2025. 3. [n that view of the matter, the writ petition is disposed of directi,rg respondent No.1 - The Assistant commissioner (ST), to take up the matters suo motu and after giving notice under Section 16l of the Act to the petitioner and on being satisfied, pass appropriate orders in accorclance with law within a reasonable period, preferably. within a 'f (

3 To 1. 2. 3. 4. 5. 6. 7. 8. 9. PSK. TKS tu period of eight weeks from the date of receipt of a copy of this order. There shall be no order as to costs. Miscellaneous applications, if any pending, shallstand closed. A.H.S.GOWRI SHANKAR /// OFFICER STATE TAX [OPUC] Two CD Copies

HIGH COURT DATED i2610312O26 ORDER WP.No.8978 ot 2026 1 -tL / -) E sla [, f liil ?026 L) * 'iri ?'- :'1-'l-'' .. -- _:--_r:-::::j _ilr:]::i=::=5a-E=!'e++i:g: ....:. _:f -*,:.. DISPOSING OF THE WRIT PETITION WITHOI.'T COSTS K3 4"1*- i:.. it:_ il:i-a:=i_,_i:- :.:-ia :=i:::.n*.. -- . r: a .li;;J l,-L:j ..:.:- - :. .' ..: .r

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.