Judgment
IN THE HIGH COURT FOR THE STATE OF TETANGANA AT HYDERABAD ,...'',.,.(SpecialoriginalJurisdiction) MONDAY, THE SECOND DAY OF MARCH . TWO THOUSAND AND TWENTY SIX PRESENT THE HONoURAEUE THE CHTEF JUSTICE SRI APARESH KU]I'IAR SINGH ..
THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 6255 OF 2026 Between:
M/s. ADAMSON INTERNET PVT LTD., 12-2-8231Cl15, SBI Colony, Mehdipatnarn, Hyderabad:590028 Rep.. ey !t9 Director, Sri. Mohammed E$az Ahmed, S/o.
Mohammed Obais Aged about 33 Years , . : . ': .', l. TheSuperintendent, Mehdipatnam GST Range, H.No. 10-3-301 -303,2nd :
iFloor, Serene Heights, Humayun Nagar, Maslb Nagar, Hyderabad.' ' , ., , j 2. The Commissioner (Appeals), 7th Floor, GST Bhavan, Basheerbagh, ' i- '' Hyderabad.
3. Union of lnd 1 10001.
ia, Represented by its Secretary, Ministry of Finance, New'Dethi- Petitlon 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 an appropriate writ, order or direction particularly in the nature pf Writ of MANDAMUS declaring the impugned Order in Original No. 4212024-25- GST-Adjn (Supt) MP RG dated 26.02.2025 confirming the demand of IGST :
"rounitoftRr.
9,60,4021- for non payment of tax in GSTR -38 etc.,'and 't.....1' consequent imposition of the IGST amount Rs. 9,60,402l- incltrding the other *nplr.ntial demand of interest, penalty etc, even in spite of payments are made on 25-02-2025 through Form GST DRC-03 as illegal, arbitrary, unjust, improper, without jurisdiction and authority of law, not maintainable in the eye of law, in not
following the principtes of natural, violative of articles 14, 19(1)(g), 21,265and 300-A of the Constitution of tndia and consequently direct the respondents to pass fresh order while giving an opportunity of personal hearing' |.A.NO:1 OF 2026 petitiorr Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the p€tition, the High Court may be pleased to direct the respondernts to suspend the operation of impugned Order in Original No.
42t2024-25- GST-Adjn (supt) MP RG dated 26.o2.2O25 including the consequential interest and penalty:amounts in spite of the payments made by the petitioner thrrlugh Form GST DRC-03 dated 25-02-2025 pending disposal of the writ petition.
Counsel for the Petitioner:'SRt GANESH BHUJANGA RAO VADDURI counset forthe RespondentNos.l &2=SRl RAGHAV DASAGARI counsel for the RespondentNo.3 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GiENERAL OF INDIA ', , , I , The Court merde the followlng,ORDER !
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() IN THE HIGH COT'RT FOR THE STATE OF TELAIYGANA AT HYDERABAI) TEE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGII AND TIIE HON'BLE SRI JUSTICE G.M.MOHIT]DDIN WRIT ON No.
of 2026 DATED :02.03.2026 Between:
IWs. Adamson InternetPYT Ltd Petitioner AND The Superintendent, Mehdipatnam GST Range, Hyderabad and two others Respondents ORDER:
Sri V. Ganesh Bhujanga Rao, learned counsel appears for petitioner.
Sri Raghav Dasagari, learned counsel appears for respondent Nos.l and 2.
2. The instant Writ Petition has been preferred against the Order-In-Original dated 26.02.2025 passed by the Superintendent of Central Tax, Mehdipatnam GST Range, Hyderabad, for the tax period from April, 2020, to March, r 202L, imposing tax, interest and penalty upon the petitioner.
2 HCJ (AKrS, Jl & GMM, J W.P.No.6255 of 2026 3' However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal r-Original. He submits that sonle delay might ,have been occurred in approaching the appellate authority and therefore, he may be directed to conr;ider it sympathetically.
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Learned counser for respondent Nos,l and 2 submits that the petitioner is at riberfy to prefer an appeal against the imptrgned order-In-originar taking all the grounds as are available to it in law and on facts before the appellate authority in rer;pect of the subject tar< period.
5' However' upon hearing the learned counser for the parties, since the petitioner seeks liberty to prefer an appear againr;t the impugned order-In-original, we do not wish to make any comment on the merits of the contentions raised by the parties.
6' [n that view of the matter, the petitioner may approach the appellate authority within a period of trvo (2) weeks with a )
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2 3 4 3 HC., (AKrS,4 & cMM, J W.P.No.62SS of 2O26 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. Needress to sby, the appellate authority would consider the.question of deray and if he is satisfied with s' r'.1' the reasons exprained in the deray condonation apprication, he shall decide the case on merits.
The instant Writ petition ls disposed of with the aforesaid liberty. There shafl be no order as to costs.
Miscellaneous applications, if any pending, sha, stand closed.
\ coPYil SD/.A.H.S. GOWRI SHAN ISTANT SECTION OFFICER To 5.
6 SA BS N.
J J HIGH COURT DATED i02l03l2026 WP.No.6255 of 2026 DISPOSING OF THE W.P WITHOU'T COSTS.
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