BharatTaxGST

Sri Sai Laxmi Engineering Works vs. The Assistant Commissioner Of State Tax

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WP/38480/2025HC TelanganaGSTCNR HBHC01077036202512 February 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN5 pages

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Cause title — parties, addresses and appearances
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWELFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX THE HON'BLE THE CHIEF JUST]CE SRIAPARESH KUMAR SINGH AND THE HON'BLE SRt JUSTICE G.M. MOHIUDDIN NO:38480 oF 2025 Sri Sai Laxmi Y.Ranganna, Miyapur, Seril lapu Plot la Pullaiah S/o Late 96/8 Widia colony D 1. The Assistant Commissioner of State Tax, Sanga Reddy-2 Circle, Nizamabad Division Nizamabad district 2. The Union of lndia, Rep.by its Secretary Ministry of Finance, New Delhi 110001 3. State of Telangana, Rep.by ib Principal secretary Revenue (cT) Departrnent, Saifabad, Hyderabad. ...RESPONDENTS Petition under Article 226 ol ltE constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction more one in the nature of wRlT OF MANDAMUS declaring the impugned order passed under Form-DRC-o7 dt. 23-8- 2024 tor the financial year 20'19-20 imposing a demand of Rs' 2,31,408/- under section 73 (9) of GST Act, in not following the principles of natural justice, as illegal, arbitrary, unjust , improper without jurisdiction and authority of law, passed in contravention of the provisions of the GST Act, 2017 and also contrary to the ,udgments of the Hon'ble High courts, violation of Articles 14' 19(1Xg), 21 ' 265 and 300-A of the constitution of lndia and consequently set aside the same. IA NO: 7B Petition un,ler 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 suspend the operation of the impugned order dl. 23-8-2024 passed under DRC-07 for the FY-2019-2:0 passed by the 1st respondent in connection with under Section 73 of GST Act. Pr:nding disposal of the Writ petition. Counsel for the l,etitioner: SRI GANESH BHUJANGA RAO VADDURI Counsel for the Respondents No.l & 3: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the lRespondent No.2: SRI N. BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA

The Court made the following: ORDER

TNTHE HIGH COURT FORTHE STATE OFTELANGAI\A AT HYDERABAI) The Hon'ble The ChiefJustice Aparesh Kumat Singh d The HoR'ble Justice G.M.Mohiuddin Wtit Petition No.38480 of 2025 Datedzli2.02.20%i Between: Sri Sai Laxmi Engineering Works, Rep. by its Proprietot Yalapula Pullaiah ...Petitioner and The Assistant Commissionet of State Ta:< Sangareddy-2 Circle, Nizamabad Division, Nizamabad District arnd2 others. ...Res1rcndents Order: Heard Mr. v.Ganesh Bhuianga Rao, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla,leamed Special Government Pleader for State Tax appearing for respondents No.l and 2. 2. 'this Writ Petition is fiIed for the following relief: "to issue a Writ, Order or Direction more particulady one in the nature of WRIT OF I\'IANDAMUS declaring the impugned order passed under Fotm DRC-07 dated 23.08.2024 for the financial yer 2019-20 imposrng a demand of Rs.2,31,408/- undet Section 73(9) of GST Act in oot following the principles of natual justice as i[qgal, arbitrary, uniust, improper, without iuribdiciion and authotity of law passed in contravention of the provisions of the GST Acg 2017, aod also contrary to the iudgrnens of the Hoh'ble High Courts, violation of Articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India and consequently set aside the same and pass such other order or ordem as this Court may deem fit and proper in the circumstances of the case." I'he applicarion for rectification of the order dated 23.08.2024 ( { 3. made after 10 months 2.r., beyond six months period as per Section 161

...1 ../a of Goods, and Services Tax Act, 2017, was rejected uide order of. rejection of application for rectification on 25.11.2025. The matter pertains to Financial Year 201,9-20. The petitioner has assailed it in the insant Wit Petition.

4.

However, learned Special Government pleader for sate Tax submits ttrat the proper remedy for the petitioner is to prefer an appeal.

5.

If the petitioner prefers an appeal wirhin a period of trvo weeks with statutory pre-deposit along with a delay condonation application, the learned appellate authority would consider it in accordance with law by aking into consideration thar the petitioner has been pursuing the writ remedy before this court in the meanrime as well. The petitioner will be at liberty to take all the grounds in law and on facts before the appellate ruthority. If the appellate authority is satisfied that the delay is explained, he would enrertain the appeal on merits.

6.

Ac,:ordingly, the instant $7rit Petition is disposed of. Mi:;cellaneous applications, i[ any pending, shall stand closed. '.[I,T. NAGAMANI REGTSTRAR ,/// SECTION OFFICER To 1. The Assrstant Commissioner of State Nizamabard Division Nizamabad district Reddy -2 Circle,

2.

The Secnrtary Ministry of Finance, Union of lndia, New Delhi 110001

3.

The Prinr:ipal Secretary Revenue (CT) Department, State of Tetangana, Saifabad, Hyderabad.

4.

One CC t,r SRI GANESH BHUJANGA RAO VADDURI, Advocate [OPUC]

5.

Two CCs to SRI SWAROOP OORILLA, Special Government Pleader for State Tax, High Court for the State of Telangana at Hyderabad. [OUT] @;' One CC to SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia [OPUC] \

I HIGH COURT DATED: { 2 10212026 ti 1 14 :: T t: rr. n f,.1 1 2 A )\?6 2 o 4,.9 .) * * ORDER WP.No.38480 of 2025 DISPOSING OF THE WRIT PETITION WTHOUT COSTS 0 * P,1

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.