M/S. Rondeyvoo Eurasia vs. Assistant Commissioner (St)
Original PDF →Facts
The petitioner, M/s. Rondeyvoo Eurasia, represented by its Proprietor, filed a writ petition challenging show cause notices dated May 31, 2022, and January 31, 2024, along with notices in Form GST DRC-01 and impugned orders dated April 19, 2024, issued by the Assistant Commissioner (ST). These actions pertained to the tax period April 2018 to March 2019. The petitioner contended that the orders were illegal, without jurisdiction, contrary to the record, and void due to non-compliance with Rule 142(1-A) of the CGST Rules. The petition also sought to declare recovery proceedings initiated via notice in Form GST DRC-13 dated January 22, 2026, as illegal and requested revocation of notices issued to banks. The High Court noted that the issue was covered by a previous order in W.P. No. 1963 of 2026.
Held
The High Court disposed of the writ petition in terms of its previous order dated February 3, 2026, passed in W.P. No. 1963 of 2026. In that prior order, the Court noted that the learned counsel for the State Tax, on instructions, submitted that the petitioner should approach the Deputy Commissioner STU-1, Saroornagar Division, Hyderabad, for rectification of the impugned orders. Consequently, the petitioner in that case was granted liberty to file an application for rectification under Section 161 of the Goods and Services Tax Act, 2017, within two weeks. The respondent No. 1 was directed to take a decision on such an application within three weeks thereafter, after affording an opportunity of hearing. The present writ petition was disposed of on the same basis, with no order as to costs. The court did not specifically address the legality of the recovery proceedings or the lack of signatures on the orders, as the matter was resolved through the rectification route.
Key Issues
1. Whether the impugned show cause notices, notices in Form GST DRC-01, and orders dated April 19, 2024, issued by the Assistant Commissioner (ST) for the tax period April 2018 to March 2019 are illegal, without jurisdiction, contrary to the record, and void due to non-compliance with Rule 142(1-A) of the Central Goods and Service Tax Rules, 2017, and Telangana Goods and Services Tax Rules, 2017, as argued by the petitioner. 2. Whether the recovery proceedings initiated vide notice in Form GST DRC-13 dated January 22, 2026, are illegal and should be revoked, as argued by the petitioner. The petitioner argued that the impugned notices and orders were passed without jurisdiction and in contravention of statutory provisions, specifically Rule 142(1-A), and lacked signatures. The revenue (respondent Nos. 1 and 2) did not record any specific arguments in the judgment, but their stance was implicitly represented by the court's reference to a previous order where the state tax counsel suggested approaching the Deputy Commissioner for rectification.
Sections Cited
Section 161, Rule 142(1-A)
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 HON' THE CHIEF SRI APARE,SII KTI]\{ AR SINGII AND THE HON' BLE SRI .IIISTICR, G.M.MOtIItiI}:\T :{ WRIT PETITI No.4457 ot 2026 DATBD: 13.02.2026 lletween: M/s. Rondeyvoo Eurasia, Rep, By its Proprietor, Mr. Katakam Bharath Veer, # 2-l-427,1'1, RK Nilyam. 4, Nallakunta, Hyderabad, Telangana-500 044. .. l'etitioner AND Assistant Comnrissioner (ST), Vidyanagar Circle, Secunderabad Division, l{yderabad & 3 others .. Respondents ORDER: [-{eard Mr. K.P.Arnarnath Reddy, learned counscl appc'aring fbr the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader fbr State Tax appearing for respondent Nos. I and 2. 2. Writ petition has been preferred with the following pravcr': "For the reasons stated in the accompanying affidavit, it is prayed that thc I{on'ble Court may be pleased to issue a Writ of Mandanrus r-rr :rnv otlrcr' appropriate writ or orclcr or direction by setting aside the impugned shorv cuusc notice ated 31.5.2022&31.1.2024 alongwiththenotices in Forrri GS-i-i)l((l-
2 I I u 0 I uii;'.' Iiel-.No.ZD3 60522023833K dated 31.5.2022 aod 2D3601240456986 datcrl I1.i.2024 along rvith irnpugned orders dated 19.4.2024 issued by the l't li.esptri,.ie rrl" lirr thc tax period April.20l8 to March,20l9 rvithout having any sir1rrrr..,r.:s as rrithout.juri iction and contrary to the record and also to provisi,'irs trrrtlcr the Ccntral Goods and Service 'lax Act, 2017 and the .l'clirr ,':rrrir Citrotls arrd S'l'ax Act.20l7. and void in absencc o{'notr-compliance r,l'[{rrle I t2(lr\) ('crrtrai (ioods aud Service I'ar Rr.rles, 2017 and Telangana (ioocls.,,rtl Selvi 'l'ax Rules, 20 l7 and pass such other otder or orders as the llon'l,ic Court nla) dccnr fit and propcr in the circunlstances of tlte case."
Lcalnc,-! joLn'lscl lbr the pafties, during the course of hearing, fairly submit that the issue invohcd in this writ petition has already been considered by this Court in \V.P.No. 1963 of 2026, vide order dated 03.02.2026, and the said order squarel)/ covers thc llrcsent rvrit petition as well
"['lrc rclcvar]t poriion of the said order dated 03.02.2026 passed ln W.P.No. 1963 ,rl'2026 reads as under ''
Learrrccl counsel firr the Statc 1'ax, on instructions, submits that the pctitiorrer should approaclr respondent No.l, Deputy Comntissioner STU-1, Saroorrarrar Dir,ision, l{1'derabad, for rectification of the impugned orders.
Lo,rrrrcd courrsel for the petitioner therefore seeks liberty to file ar-r application fbr rcctificatiou under Section l6l of the Goods and Services Tax Act, 20 | 7. in respect of the impugned orders dated 30.12.2025 and 31.12.2025 rclatablr: to tlre tax period from April, 2021, to March, 2022. Let such applicat on be filed within a period of two (2) weeks. On such application being filed, re;pondent No.l rvould take a decision in accordance with law within three (3) weeks thereafter, after affording an opportunity of hearing. The instant Writ Petition is disposed of with the aforesaid liber{y. There shall be uo 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 However, there shall be no order as to costs" Miscellaneous applications oending, if any, shall stand closed. .A. JAYASREE ASSISTANT REGIS //// SECTION OFFICER To,
Assistant Commissioner (ST), Vidyanagar Circle, Secunderabad Division, Hyderabad.
The Secretary to Government (Revenue) CT-ll, State of Telangana, State Tax I Commercial Taxes Department, Secretariat, Hyderabad.
The [t/anager, IDFC First Bank, Paradise branch, Hyderabad.
The Manager, lClCl Bank, Kompally Branch, Hyderabad.
One CC to Sri K. P. Amarnath Reddy, Advocate [OPUC]
Two CCs to the Special GP for State Tax, High Court for the State of Telangana, at Hyderabad[OUf]
Two CD Copies TJ BS AIong with the copy of the date 03-02-2026 in W.P. 1963 o12026
HIGH CICURT DATED:1310212020 ORDER WP.No.4,l57 of 202G DISPOSIT\IG OF THE WRIT PETITION WITHOUT COSTS f 2 3 l'lAR ?-fiIS C) * liiE s s ( I' * I b
IN THE HIGH COURT F'OR THE STATE OF TELANGANA AT ITYDERABAD : TIIE HON'BLE TIIE CIIIBFJUSTICE SRI APARESH KTMAR SINGII AND THE HON'BLE SRI JUSTICIi G.M.MOHIUDDIN TP TTI I 20 DATED : 03.02.2026 Between M/s. Shri Sharada Iron and Stccl private Limited ... Petitioner AND The Deputy Commissioncr STU-1, Saroornagar clivision, Ilytlcrabad and four others Responclcnts ORDER: Sri K.P. Amarnath Reddy, rearned counser appears for petitioner sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop oorilla, learned Speciat Government Pleader for State Tax, for respondents.
The grievance of the petitioner is captured in the order dated 23.01.2026 which reads as under: "Learned counsel for the petitioner submits that both the impugned orders dated 30.12.2025 and,3l.l2.2O25 relate to the same tax period from April, 2021 to March, 2022, "|
:t ,: 2 HCJ (AK;s, J) & GMM. ). W.P.No.l963 of 2026 ' which have been issued by respondent Nos.l and 3 respectively in respect of an issue whcre already respondent No.2 liad dropped the proceedings by order da'ted l5.O-1.2024 (Annexure-P3). The concerned respondents havc llot takcu into ccrnsicicral.ion tlrc cirsular datecl 14.10.2025 issucd [ry respontlcnt No.
PctiLioncr- is at a loss as to where to approach lbr seekins rectitication of the impugnecl orders passed b;'tuo scparatc authoritics tbr-tlic sanrc tax period under Scction 161 ol' the Goocls and Service Tax Act, 2017 ]' 3. l,earned counseI for the Statc Tax, otl instructions, subnlits that the petitioner should approach rcspondent No.l, Deputy Cornmissioner Sl'U- l, Saroornagar Division, Hyderabad, for rectificatior-r o1'the impugned orctt:r-s
Lr:arned counsel for the petitioner therefore seeks liberly to file ar1 application for rectification urldcr Section l6l ol'the Goods and Services Tax Act,2017, in respect of the impugned orders datecl 30.12.2025 and 31.12.2025 relatable to rhe tax period fr,lrn April, 2021, to March,2022. Let such application be filed lrithin a period of two (2) weeks. On such application being filed, respondent No.l would take a decision in accordanc,e with law within three (3) weeks thereafter, after affording an opportunity of hearing.
3 HCJ (AKrS, Jf & W.P.No..l963 GMM,.J of 2026: _...-__ _ _ , ..], t disposed of with the Miscellaneous applications, if any pending, srralr stand closed. 3d FEBRUARY, 2026. kvni r\PARESH KUMAR SINGH, CJ G.M.NIOHIUDDIN, J 5 The ,'instant Writ petition is
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.