Shuchi Smita Goel vs. The Additional Commissioner Of Central Tax
Original PDF →Facts
The petitioner, Shuchi Smita Goel, filed a writ petition before the Telangana High Court challenging an order passed by the Additional Commissioner of Central Tax (1st Respondent) dated August 28, 2025. The petitioner sought condonation of a delay of 133 days in filing an appeal against this order. The order pertains to the financial year 2019-20. The petitioner also sought a stay on further proceedings and recovery pursuant to the impugned order. The respondents include the Additional Commissioner of Central Tax, the Assistant Commissioner of State Tax, the Appellate Joint Commissioner of State Tax, and the State of Telangana.
Held
The Court disposed of the writ petition by directing the petitioner to deposit 10% of the tax liability as assessed by the Assessing Officer with the Department within four weeks. The petitioner was also directed to approach the Goods and Services Tax Appellate Tribunal (Tribunal) within three months from its constitution/establishment. The Tribunal is to decide the second appeal in accordance with the law. Further, subject to the deposit of 10% of the tax liability, no coercive action is to be taken against the petitioner until the decision of the Tribunal. The Court explicitly stated that it had not expressed any opinion on the merits of the case. No issue was expressly left undecided, as the matter was settled by consensus.
Key Issues
1. Whether the delay of 133 days in filing the appeal against the order dated August 28, 2025, passed by the Additional Commissioner of Central Tax should be condoned? 2. Whether the order passed by the 1st Respondent is arbitrary and violative of the principles of natural justice, Articles 14, 19(g), and 265 of the Constitution of India? The petitioner argued that the order was arbitrary and violative of constitutional provisions and natural justice. The respondents' arguments are not recorded in the judgment.
Sections Cited
Article 14, Article 19(g), Article 265
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following ORDER
*F,SF. , / AT HYDERABAD AND THP HON'BLE SRI JUSTICE G.M.MOHIUDDIN Dated: 02.03.2026 Between: Shuchi Smita Goel Petitioner and The Additional Comtnissioner of Central Tax' Office of the Principal Commissioner of Central Tax' Hyderabad GST Commissionerate, GST Bhavan, L.B.Stadium Road, Basheerbagh' Hyderabad - 500 004, and 3 ottrers. ...Respondents ORDER: Learned counsel Ms' Himangini Sanghi appears for the petitioner. Sri Swaroop oorilla, learned Special Government Pleader for Smte Tax, appears for respondents No'2 to 4'
2
The writ petition is preflerred seeking the following relief: "For the reasons stated in the accompanyirrg affidavit, the Hon'ble court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction to condone the delay of 133 days-in filing the appeal and consequently declaring the ordei passed by the l" Respondent in ARN No.AD36042507067j2 vidl Ref No.ZD360825038lllL dated 28-08-2025 as arbitrary, violative of principles of naturaljustice apart from being violative of Articles 14, l9(g) and 265 of the constitution of tndia in the interests ofjustice and pass such further or other order(s) as this Hon'ble court deims ftt and proper in the circumstances of the case.,'
During the course of hearing, rcarned counsel for the parties reache,d to a consensus. It is agreed that this writ petition may be disposed of in rerms of order passed in w.p.No.3600 of 2024. dated 22.02:)-024. 4- Accordingly, as agreed, the writ petition is disposed of by directirrg the petitioner to deposit l0% of the tax liability as assessed by 'the As:;essing officer with the Department within four weeks from today. The petitioner shall approach the Goods and Services Tax Appellate T'ribunal (hereinafter referred to as, ..the Trib'nal',) within three months from the date of its constitution/establishment. The Tribunal shall decide the second appeal in accordance with law. Further, subject to depositing l0o/o of the tax liability within the aforesaicl time, no coercive action be taken against the petitioner till the decision of the Tribunal in the second appear. [t is made clear that this V.i#+'; 3 Court has not expressed any opinion on the merits of the case. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. '.P.C. ST ,// SECTION OFFICER Principal GST Bhavan pur-8 Circle, MadhaPur Division, HYderabad Joint Commissioner of State Tax, Hyderabad Rural Division'
The APPellate 5th Floor, C.T Complex, NampallY, HYd erabad. na, Through Commercialfax I EVt To SA I}S 2. 1
The Pri to Government, State of Telanga Principal to Revenue Department na. 5 tNl 6 One CC to SRI SWAROOP (oPUC) T.oneCCtoSRID.RAGHAVENDRARAo(SRSCFoRCBIC)Advocate loPUcI 8 Two CD CoPies \qr Hyderabad One CC to SANGHI, Advocate IOPUC]- oonrirA, Spr-. c.p FoR srATE TAx, Advocate T / I I i i I i I i
I / HIGH COURT DATED i0210312026 ORDER WP.No.6193 ot 2A26 DISPOSING OF THE W.P WITHOUT COSTS. *f1nL 5{" 2 5 itllg ?|,lfr lHE t * d \o
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.