Indira Food Products vs. The Assistant Commissioner (St)
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The petitioner, Indira Food Products, filed a writ petition challenging a show cause notice dated September 24, 2025, and a consequent order under Section 73 of the CGST Act dated December 30, 2025, issued by the Assistant Commissioner (ST) for the financial year 2021-22. The petitioner sought to declare these notices and orders as void, illegal, arbitrary, and violative of constitutional provisions and principles of natural justice. The respondents are various GST authorities in Telangana. The petitioner also sought interim relief to stay further action, including tax collection, pending the disposal of the writ petition. During the hearing, both parties agreed that the issue had been previously considered by the High Court in a similar writ petition, W.P.No.1963 of 2026, decided on February 3, 2026.
Held
The Court held that the issue involved in the present writ petition was identical to that considered and decided in W.P.No.1963 of 2026, vide order dated February 3, 2026. In that prior case, the Court had allowed the petitioner liberty to file an application for rectification under Section 161 of the Goods and Services Tax Act, 2017, in respect of the impugned orders. The respondents had agreed that the petitioner should approach the Deputy Commissioner STU-1, Saroornagar Division, Hyderabad, for rectification. Consequently, the present writ petition was also disposed of in terms of the order passed in W.P.No.1963 of 2026. The operative direction was to allow the petitioner to file a rectification application within two weeks, and for the concerned respondent to decide it within three weeks thereafter, after affording an opportunity of hearing. No order as to costs was made.
Key Issues
1. Whether the show cause notice dated September 24, 2025, and the consequent order under Section 73 dated December 30, 2025, issued to the petitioner for the financial year 2021-22 are void, illegal, arbitrary, and violative of Articles 14, 19, 21, and 265 of the Constitution of India, and principles of natural justice. The petitioner argued that the impugned notice and order were illegal and arbitrary, violating constitutional rights and natural justice. The respondents, represented by the Special Government Pleader for State Tax, did not present a contrary argument but rather agreed that the matter had been settled in a previous writ petition. The court's decision was based on the consensus that the issue was covered by the order in W.P.No.1963 of 2026, which dealt with similar impugned orders for the same tax period and allowed the petitioner liberty to file a rectification application under Section 161 of the GST Act.
Sections Cited
Section 73, Section 161
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court marle the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE ON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH THE HON'BLE AND SRI JUSTICE G.M.MOHI DIN WRIT PETITION No.4988 of 2026 DATED: 18.02.2026 Between: Indira Food Products, A proprietary concern Having its address at7-4-117136, Rajendra Nagar, Gagan Pahad - 500 O7l, Hyderabad, Ranga Rddy, Telangana - 500 A77, Represented by its proprietor Mr. Vishnu Kumar Sharma, Occ: Business, S/o. Jaganath Sharma, Aged 6l years, R/o. I-{yderabad. ... Petitioner AND The Assistant Commissioner (ST), GST Charminar Division, Telangan a & 3 others Respondents ORDER: Heard Mr. M. Naga Deepak, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the respondents-State Tax Writ petition has been preferred with the following prayer: "For the reasons aforesaid, it is hurnbty prayed that this I{on'ble court may be pleased to pass a writ order or direction, rnore particularly in the 2. 2 nature of a writ of mandamus declaring the show cause notice dated 24- 09-2025 bearing Ref No. 2D360925040210P and its consequent order uls.',3 dated 30-12-2025 bearing Ref no. 2D361225110363U along u,ith their respective attachments for the Financial Year 2021-22 as being void, illegal. arbitrary, violative of z\rticles 14, 19,21 and 265 ol'thc constitution of lndia, violative of principles of natural .justicc. and without authority of law and consequently set aside the samc and pass sr-rch firrther or other order(s) as this Hon'ble Court rnay dccrn lit ancl propor in the circumstances of the case."
Learned counsel for the pafties, during the course of hearing, fairly submit that the issue involved in this writ petition has already been considered by this Court in W.P.No.1963 of 2026,vide order dated 03.02.2026, and the said order squarelv cov€)rs thc present writ petition as well.
I'he re'levant portion of the said order dated 03.02.2026 passed tn I W.P.No.1963 of 2026 reads as under:
"3. l,eanred counsel for the State Tax, on instructions, submits that tlre petitioner should approaclr respondent No.l, Deputy cornmissioner Sl-tJ-1, Sarooruagar Division, Hyderabad, for rectification of the impugned orders. 4. [.earncd counsel for the petitioner therefore seeks liberty to file an application for rectification under Section l6l of the Goods and Services Tax Act, 2 0l 7, in respect of the impugned orders dated 30.12.2025 and 3 r .r2.202s relatalrle to the tax period from April, 2021, to March, 2022. Let such application be filed rvithin a period of two (2) weeks. on such application being filed, respondent No.l would take a decision in accordance with law within th.ee (3) weeks thereafter, after affording an opportunity of hearing. The instant writ Petition is disposed of with the afbresaicl liberty There shall be no order as to costs." 5
aJ
In.view of the consensus arrived at, this Writ Petition is also disposed of in terms of the order dated 03.02.2026 passed in W.p.No.l963 of 2026. I{owever, there shall be no order as to costs. Miscellaneous applications pending, if any, shatl stand closed. .A. JAYAS TANT REGI /// ON OFFICER To, 1 The Assistant Commissioner (ST), GST Charminar Divis n, Telangana
The Assistant Commissioner (ST), l/alakpet ll Circlq" Charminar Division, Telangana
The Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001
The Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana, State of Telangana.
One CC to SRI IU.NAGA DEEPAK, Advocate IOPUCI
Two CCs to SRI SWAROOP OORILLA, SPL. GP FOR STArE TAX, High Court for the State of Telangana at Hyderabad [OUT]
Two CD Copies (ntong with the copy of order dated 03.02.2026, in W.P.No.1963 of 2026) BSR R BS
:, HIGH COURT DATED i 1810212026 ORDER T.HE S 2 3 ilAR 2025 WP.No.4t988 of 2026 * DISPOSING OF THE WRIT PETITION, WITHOUT COSTS () * b 3 AL
IN THE HIGH COURT FOR THE STAI,E OF TBLANGANA AT HYDERABAD THE HON'BLE THE CTIIEF JUSTICE SRI APAITBSII KUMAR SINGH ANT) THE HON'I}I,E STII JUSTICE G.M.MOI{IUDDIN DATED : 03.02.2026 Between: M/s. Shri Sharada Iron and Steel private Limited AND 'fhe Deputy Commissioner STU_1, Saroornagar division, Hyderabad and four others Respondents ORDER: Sri K.P. Amarnath Reddy, learned counser appears for peititioner. Sri K. Sai Akarsrr, Iearned Assistant Government Pleader appears for Sri swaroop oorilra, learned Speciar Government Pleader for State Tax, for respondents. 2- The grievance of the petitioner is captured in the order dated 23.0I.2l26which reads as under: "Leamed counsel for the petitioner submits that both the impugned orders dated 30.12.2025 and3l.\2.2OZS relate to the same tax period from April, 2021 to March, 2022, 6 ... Petitioner I 1l
2 HCJ (AKrS, J) & GMM. J lV.P.No.1963 of 2026 rvhich have been issued by respondent Nos.l and 3 rcspcctivcl)'in rcspect ofan issue rvhere already lespondent No.2 hacl dropped the proceedings by order dated 15.03.2024 (Annexure-P3). The concerned respondents havc not takcu iuto consicleratiou the circular dated I4.10.202-5 issuccl by respondent No.
Petitiouer is at a loss as to s'lrcrc to apploach {br sceking rectificaticln ol'thc iittllur-lttcd rrrtlcrs l'ritsscd by two scparate autlroritics lor the salne tax pcriod undcr Section 16l of the Goods and Scrr,ice -l'ax Aot. 2017;'
I-eamcd counsel for the State Tax, on instructions, subrnits that the pctitioner should approach respondent No.1, Deputlr Cornmissioner STU- l, Saroomagar Division, Hyderabacl, Ibr rectilrcation of the impugned orders.
I-earned counsel for the petitiorler therefore seeks liberty to file an application fbr rectification under Section 161 of the Goods ancl Seruices Tax Act, 2017 , in respect of the impugned orders dated 30.12.2025 and 31.12.2025 relatable to the tax period fi'orn April, 2021, to March,2022. Let such application be t-rle,I within a period of two (2) weeks. On such application being filed, respondent No.l would take a decision in accordance with law within three (3) weeks thereafter, after affording an oppoftunity of hearing.
3 HCJ (AKrS, Jl & cMM, J W.P.No. 1963 <tf 2O26
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 APARESH KUMAR SINGH, CJ 3..I FEBRUARY, 2026. G.M.MOHIUDDIN, J kvni
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.