BharatTaxGST

M/S. Poddaturi Rajeshwar vs. The Assistant Commissioner

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WP/6553/2026HC TelanganaGSTCNR HBHC01013220202605 March 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI GANESH BHUJANGa pa^ r.r.e a^. _, counserrorthein""p", i", iil.!.1)i"1, il_r.#$f*Hl?iiff, i:*, counser for rhe Respondenr No.4: .*, "E:S SBBgro ron inr G.KAL'ANFor Respondent: CHAKRAVARTHY, aoiroiele

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Cause title — parties, addresses and appearances
--#l t 3488 1 SINGH d . TELANGANA Hr GH co u Rl{ B$J*frtASrt : :: (s p e ci ar o'ln?,|ifi;i i oi cti on) -'1H[3'S,'dJSf'fJT$JfiI3,5#1ff - IN THE THE Between: Hf ,i{:il4i1s,',lH?tfi ',{"-ff jf sti;H',f,:'ir:1ffi *irJ,$l.fr Rajeshwar, Agt'u qvvvr ..pETlTloNER Telangana AND i,i[:gi][tlHf fl[f ffiT'ifl *1F:'.Ttri#]]HB,]xlh:irH'H? "o), ? [:f,l1t',1 ft 5l'l!: Iffi Ti; k, B ho n g i ri B ra n ch, Yad ad ri B h uva n as i ri s. 3EU.:}+:'|?H???, R"p. uyl!: princip.ar secretary, Revenue (cr) v' ffi;;ttmLntl'ilituo'ud' Hvderabad relangana' ...RE.P.NDENTS petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the unsigned impugned order dated 10-07'2023 passed under section T3 of GST Act 2017 for the assessment year 2017-18 by the 1st Respondent and subsequently attachment proceedings passed in DRC-01 penalty dated 2g-og-2o23 levying clemand of Rs' 19'32'467'36 with penalty of Rs' 96,6231- CGST and Rs. 96,6231- sGsT as illegal, arbitrary' unjust' improper' without jurisdiction and authority of law, not maintainable in the eye of law, in not following the principles of natural , violative of articles 14. 19(1Xg), 21' 265 and 300_A of the Constitution of lndia and consequently set aside the same. t { i tA NO: 1 OF 2026 Petitio,r unrta,e^^r, the arridav,, ,,::T"J,'::T i,',7 cPc pravins rhar in rhe circumst of all further prroceeding, inctrole petition' the High court ,"n;;::il il.:r; ;:,r #ff :, :Hilil{'l# li} jff } fll*i :hni Counsel for the petitioner: SRI GANESH BHUJANGa pa^ r.r.e a^. _ counserrorthein""p",i",iil.!.1)i"1,il_r.#$f*Hl?iiff i:* counser for rhe Respondenr No.4: .*, ,"E:S SBBgro ron inr G.KAL'AN counsel for the Respondent No.3: -- CHAKRAVARTHY, aoiroiele

The Court made the following: ORDER

Y .I,' j-a: \. N TIIE HIGTI COURilH}JTK;HTE OF TELANGANA TTIE IION'BLE TIIE CIIIEF -.I'SJ SRl APARESII KUMAR SINGII THE HON'BLE SRT JUSTTCE G'M'MOHIUDDIN 0 o D D Between: IWs. Poddaturi Rajeshwar ... Petitioner The Assistant Commissioner (Enforcement)' HOD Division' T"itog"on and four others ResPondents ORDER: Sri V. Ganesh Bhujangarao' learned counsel appears for petitioner. SriK.SaiAkarsh,learnedAssistantGovernrnentPleader appears for Sri Swaroop oorilla, learned Government Pleader 'for State Tax, for respondent Nos' 1,2 and 5' Sri Syed Siddiqha, tearned counsel appears for Sri G. Kalyan chakravarthy, learned counset for respondent No.4. 2. The instant writ Petition has been preferred with the AND I following pruyer:

2 ,.For the reasons stated , l)etitioner prays that ,n" ,,'',.'1" accompanying affidavit, the an appropriare wrir, *". j:;:.:;:.rffij;JJ:ffiff;:i of writ or MANDAM,s aecr*;:::,::,*r,ln C,rder ,rrr, ,rour"d 10.07.202' ,;rrT,l"x ::r,::T"i, ffi-l:l rr the assessment year 2017-lg by the I., Respondent and subsequentry aftachment proceedings passed in DRc-0r penarty dated 2e.0e.2023 revying ar,ru,l :;;. ;;,;; ,467.36 with penalty of Rs.96,623l_ CGST and Rs.96,623l_ SCST as iilegat, arbitrary' unjust, improper, without juri iction and authority of lau,, not maintainable in the principles of naturar, viorative of larq in not following the and 300-4 or the constitutionTffi ;: ."i,j,".i} l:r'!J, aside the same.,, 3' Lear,ed counsel for the petitioner submits that the bankers have been threatening to attachthe bank accounts for proposed rr3covery. Therefore, the petitioner has approached this court in the present writ petition. Learned counser for the petitioner riubmits that the petitioner nray be allowed to approach the appellate authority to challenge the ""r$l,il:.'lrt "l#;l order dated 10.07.2023. 4. Learned counsel for the Revenue subrnits that the instant writ Petition has been filed more than Zvz lears after passing in this Writ Petition is hit Apex Court in Assistant of the imPugned order' The PraYer 1 t by the ratro tendered bY the T--*"%^

3 f To HCJ (AKrS, Jl & GMM, J W.P.No.6553 of 2026 Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limitedl. Therefore, the case may not be entertained.

5.

Having considered the submissions of the learned counsel for the parties, we are not inclined to entertain the instant Writ petition assailing the impugned order dated 10.07.2023 in view of the ratio in Glaxo Smith Kline Consumer Health Care Limited (supra). It is up to the petitioner to approach the statutory authority if permissible in law against the impugned order. The instant Writ Petition is accordingly dismissed. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. lQuaD t1 scc

1.

One CC to SRI GANESHB

2.

One CC to SRI SWAROOP

3.

One CC to SRI

4.

Two CD PSK. GJP . A. SREENIVASA RE ASSISTANT SECTION OFFTCER // I "--"-" *'.,,..Tr.. Copies G.KALYAN [oPuc]

d HIGH COURT DATED:05/03/2026 ORDER WP.No.6553 of 2026 DISMISSING THE WRIT PETITION WITHOUT COSTS 0$. htE 1 t o U 12 ilnB 2026 z, * \, $

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.