BharatTaxGST

M/S S F F Engineers vs. Assistant Commissioner Of Central Tax And Customs

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WP/5006/2026HC TelanganaGSTCNR HBHC01009792202618 February 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

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Cause title — parties, addresses and appearances
[ 3488 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUODIN N NO: 5006 OF 2026 Between: (i) Declaring the action of the 2nd Respondent in passing only the impugned Summary of the Order in Form GST DRC 07 dated 02.05.2024 without having served the show cause notice or have not given any opportunity for submissions by the petitioner. The Show Cause Notice bearing no 4512023-24 dt 13-12-2023 is claimed to have been sent vide Speed post post-dated 18.12.2023 which is not received till date and is not as perGST Act 2017 and does not have the Summary Aftachment to the notice for the year 2018-19 under the M/s S F F ENGINEERS, Represented by its Proprietor Mrs Farzana Parveen Wo Mr. Mohammed lshaq, MIGH 129, Bharat Nagar colony, Moosapet, Telangana - 500018. 1. Assistant Commissioner of Central Tax and Customs, Kukatpally Division, 2 nd Floor Lords Court, Near South lndia shopping Mall, Kukatpally Hyderabad. 2. Superintendent of bentral tax, Balanagar Range, 3rd Floor Lords Court, Near South lndia shopping Mall, Kukatpally Hyderabad 3. The Manager, KarurVysya Bank, S.R. Nagar Branch, Hyderabad, Telangana. ...RESPONDENTS 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 or Order or Direction particularly one in the nature of Writ of Mandarnus. CGS,T Act, 2O17. The said order is without any signatures either digitally or electronically as required under Rules 142 (1) and (5) of the CGST Rules, as illegal, arbitrary, high handed and consequently set asidt> the same in view of the judgment of this Hon'ble High Court in its order dated 28.02.2025 in W.P.No.21101l2O24 and batch cases and pass such other order orders as the Hon'ble Court deem fit and proper in ther circumstances of the Case. (ii) Declaring the impugned Show Cause Notice bearing no 4512023-24 dl 13-111.-2023, for the year 2018-2019 allegedly having served in the year 2023 and the Order ln Original Bearing No 1212024-25-GsT-Balanagar, dated 15-04-2024 are under GST Act 2017 are barred by limitation. 1 F Petition rrnder Section 151 CPC praying that in the circumstances stated in the affidavit ''iled in support of the petition, the High Court may be pleased to suspend the operation of the Gamishee notice issued to the Karur Vysya Bank, S.R. Nagar, Hyderabad Branch in Form GST DRC-13 issued by the 2nd respondent pun;uant to the Summary of the Order in Form GST DRC 07 dated 15.O4.2O24, Pending disposal of the Writ Petition, as otherwise, the Petitioner will be put to irn:parable loss and hardship. Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the Summary of the Order in Form GST DRC 07 dated 15.04.2024 passed by the 2nd respondent, Pending disposal of the V/rit Petition, as otherwise, the Petitioner will be put to irreparable loss and hardshir. Counsel for the l,etitioner: SRI M.V.S.SRIDHAR counsel forthe llespondent No.1 n r, !I'r%o$[lcfETRNANDES,

The Court made the following: ORDER

TN THE HIGH COURT FOR THE STATE OF TELAI\IGANA AT HYDERABAD THE HON'BLE THE CITTEF JUSTICE SRI APARESH KT'MAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN 5006 of DATED : 18.02.2026 Between: M/s.SFFEngineers Petitioner AND Assistant Commissioner of Central Tax & Customs, Kukatpally Division, Hyderabad, and fino others ORDER: Respondents Sri M.V.S. Sridhar, learned counsel appears for petitioner. Sri Dominic Fernandes, learned Senior Standing counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.l andZ.

2.

The instant writ Petition has been preferred against the order-ln-original dated 15.04.2024 along with Summary of the order in Form GST DRC-07 dated 02.05.2024 passed under the provisions of the Central Goods and Services Tax Act, 2017, and the State Goods and services Tax Act, 20lJ, for the tax period20lS-19, imposing the tax and penalty.

2 HCJ (AKrS. J) & cMM, J W.P.No.50O6 of 2026

3.

Hou'ever, after some arguments, learned counsel for the petitic,ner seeks liberty to the petitioner to prefer an appeal against the impugned order-In-original. He subrnits that some delay might have been occurred in approaching the appelllte authority and therefore, he may be directed to consider it sympathetically.

4.

Learned Senior Standing counsel for GBIC submits that the petitioner is at liberty to prefer an appeal against the order-l,n-original and Surnmary of the order in FORM GST DRC-07 taking all the grounds as are available in law and on facts be:fore the appellate authority in respect of the subject tax period.

5.

Upon hearing the learned counsel for the parties and having regard to the aforesaid facts and circumstances, since the petitioner seeks liberty to prefer an appeal, we do not wish to make any comment on the merits of the contentions raised by the p,arties. 6- If the petitioner prefers an appear within a period of two / weeks with statutory pre-deposit alo,g with a delay

t 1 3 HcJ (AKrS, J) & GMM, J W.P.No.5006 of 2026 condonation application, the learned appellate authority would consider it in accordance with law by taking into consideration that the petitioner has been pursuing the writ remedy before this Court in the meantime as well. The 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 merits ',, 7. .Accordingly, the instant Writ Petition is disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. // To, . A. JAYASREE ASSISTANT REGISTRAR sEcr(&toFFtcER

1.

The Assistant Commissioner of Central Tax and Customs, Kukatpally Division, 2nd Floor Lords Court, Near South lndia shopping Mall, Kukatpally Hyderabad.

2.

The Superintendent of Central tax, Balanagar Range, 3rd Floor Lords Court, Near South lndia shopping Mall, Kukatpally Hyderabad it,i d

3.

The Manager, Karur Vysya Bank, S.R. Nagar Branch, Hyderabad, Telangana

4.

One CC to SRI M.V.S.SRIDHAR, Advocate [OPUC]

5.

One CC to SRI DOMINIC FERNANDES, Sr. SC FOR CBIT [OPUC]

6.

Two CD Copies BSR

HIGH COURT DATED: '1810212026 ORDER WP.No.5006 of 2026 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS E H T 7q? I4 B S oo it Pnrc 5 s 1L Os * + e d, ArL -1 ! i i ! i i I I I I I i i i I 4, t

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.