M/S. Abhi Constructions vs. The Joint Commissioner Of Central Tax
Original PDF →Facts
M/s. Abhi Constructions (the petitioner) filed a writ petition before the Telangana High Court challenging an order-in-original dated August 30, 2024, passed by the Joint Commissioner of Central Tax, and a summary order in Form DRC-07 dated November 5, 2024, issued by the Superintendent of Central Tax. These orders were passed under the CGST/TGST Act, 2017, for the tax period July 2017 to March 2019, and imposed tax and penalty. The petitioner sought to declare these orders void, arbitrary, illegal, without jurisdiction, and violative of natural justice and constitutional provisions. The respondents were the Joint Commissioner of Central Tax, the Superintendent of Central Tax, the Deputy State Tax Officer, and the Union of India.
Held
The Court did not delve into the merits of the contentions raised by the parties. Instead, it granted liberty to the petitioner to prefer an appeal against the order-in-original. The Court directed that if the petitioner files an appeal within two weeks, along with the statutory pre-deposit and a delay condonation application, the appellate authority should consider it sympathetically. The appellate authority is to take into account that the petitioner has been pursuing the writ remedy before the High Court. The petitioner is free to raise all legal and factual grounds before the appellate authority. If the appellate authority is satisfied that the delay is explained, it should entertain the appeal on merits. The writ petition was disposed of with this liberty, and no comments were made on the merits of the case.
Key Issues
1. Whether the impugned order-in-original and summary order are void, arbitrary, illegal, without jurisdiction, and violative of natural justice and constitutional provisions (Articles 14, 19(1)(g), and 265 of the Constitution of India)? Petitioner's Argument: The petitioner argued that the orders were illegal and sought their setting aside. During the proceedings, the petitioner's counsel sought liberty to prefer an appeal against the order-in-original, acknowledging potential delay in approaching the appellate authority and requesting sympathetic consideration. Revenue's Argument: The learned Senior Standing Counsel for CBIC submitted that the petitioner is at liberty to prefer an appeal against the order-in-original and the summary order, taking all available grounds before the appellate authority.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KT'MAR SINGH AND THE HON'BLE SRt JUSTTCE G.M.MOHIUDDIN WRIT PETITION No. 40516 of 2025 DATED : 12.02.2026 Between: tVI/s. Abhi Constructions Petitioner AND The Joint Conrmissioner of Central Tax, llyderabad and threc others Respondents ORDER: Sri P. Venkata Prasad, learned counsel appears for P V Prasad Associates, learned counsel for petitioner. Sri Dominic Fernandes, learned Senior Standing counsel for Central Board of lndirect Taxes and Customs appears fbr respondent Nos. I and 2. 2. The instant writ Petition has been preferred against the order-In-original dated 30.08.2024 along with Summary of the order in Form GST DRC-07 dared 05.11.2024 passed under Section 74 ofthe Goods and Services Tax Act, 2017, for 2 l{CJ {r\KrS, J} & GMi\I, J !V.P.No.40516 of 2025 the tax period July, z}L7-March, z0lg, imposing the rax and penalty.
However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order-[n-original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consirler it sympathetically.
Learned Senior Standing counsel for GBIC submits that the pe:titioner is at liberty to prefer an appeal against the order-In-original and Summary of the order in FoRM GST DRC-07 taking all the grounds as are avaiiable in law and on facts be:fore the appellate authority in respect of the subject tax period.
Upon hearing the learned counsel for the parties and having regard to the aforesaid facts and circumstances, since the petit:ioner seeks liberty to prefer an appeal, we do not wish to make any comment on the merits of the contentions raised by the parties.
3 HCJ (AKrS, Jl & GMM, J W.P.No.4O5l6 of 2O2s
If the petitioner prefers an appeal within a period of two weeks with statutory pre-deposit along with a delay 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.
The instant Writ Petition is disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications, if any pending, sha[[ stand closed C.DEEPIKA SISTANT REGI //// SECTION OFFICER To,
The Joint Commissioner of Central Tax, Medchal Commissionerate, Medchal GST Bhavan, 11-4-049, Lakdikapul, Hyderabad- 500004 2. p-uperintendent of central tar, eutbu[apur-l Range, Jeedimela Division, Medchal commissionerate, plot no 16 and zl, edivarowJrs, s;5;i" Enclave, Old Bowenpally, Secunderabad - S00 01i'
Deputy State Tax Officer, Hyder Nagar-lll, Hyderabad 4. ]fr9as^qcretary, Union of lndia Ministry of Finance, North Block, New Delhi - 1 10001 5. one cc to [u/s P. V. Prasad Associates, Advocate [opUC] 6. one cc to Sri Dominic Fernandes (senior standing counselfor cBlc) loPUCl .r ---' _^conu _ r_
One CC to SC for Central Government[OPUC]
Two CC)s to the GP for Commercial Tax, High Court for the State of Telangerna, at HYderabad[OUT]
Two CD Copies T J/BSK P|*q.
- H,GH COURT DATED :1,2t02t2026 ORDER WP.No.40S16 of 2O2S DISPOSING OF THE WRIT PETITION WITHOUT COSTS PuC. IA Iil s HE 1 4 't r'lt^ t * ilvw ..\ i) 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.