BharatTaxGST

M/S.Vishist Business Solutions Private Limited vs. Appellate Joint Commissioner Of State Tax (St)

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WP/1736/2026HC TelanganaGSTCNR HBHC01002610202622 January 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN8 pages
For Petitioner: SRt AKRUTT AGARWAL

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Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA t r+sa I rep. by its Director, Mr. Vishnu , Manikonda Jagir, Gachibowli, ..PETITIONER AT (Special Original Jurisdiction) THURSDAY, THE TWENTY SECOND DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTIGE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUST]CE G.M. MOHIUDDIN Between: M/s.Vishist Business Solutions Private Limited, Vardhan Reddy, Flat No 5LH-1 101, Lanco Hills Hyderabad-500089. 1. Appellate Joint Commissioner of State tax (ST), Appellate Airihority,Hyderabad Rural Division, sth Floor, C.T Complex, Nampally' Hyderabad, Telangana-500001 2. Assistant Commissioner (ST), Madhapur -8 Circle, Madhapur Division, Madhapur, Hyderabad, Telangana. 3. Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia' 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 ,l0 001. 4. State of Telangana, rep. by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. 5. Derivatives Connect Private Limited, 1st Floor, Aikya Mhar, Kavuri Hills, Hyderabad-500081, GSTIN. 36AAGCD0806J1ZT ...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 of Mandamus or any other appropriate writ or order or direction. (a) declaring the Certificate daled 05.12.2025 issued by the Chartered Accountant as per Circular No 18311512022-GST dated 27.12.2022 along with the copies of GST returns in Form GSTR-1 dated 13.11.2019 and GSTR-3B dated 14.11.2019 for tax period September, 2019 filed by sth Respondent as a valid proof of uploading of invoices and payment of tax by the Sth Respondent pertaining to invoices of March,2019 and duplicate levy under same issue and same amount as liable to be set aside. (b) declaring Section ,16(2Xc) of the CGST Act / SGST Acl.,2017, in so far as it imposes the condition that the discharge of outward tax by the supplier i.e., the SEli Respondent for the petitioner to avail input tax credit which is otherwise compliant with section .16 and other provisions of the GST Act, as being unreasonable, suffering from impossibility of compliance by the Petitioner, arbitrary and violative of Article 14 of the constitution of lndia and also violative of Article 14 of the constitution and consequenfly, set-aside the appellate order dated 19.11.2o2s passed by the lstRespondent confirming the adjudication order dated 18.04.2024 passed by the 2nd Respondent for the period 2018-19 under section z3 of the GST Act as being unsustainable and without iurisdiction and pass any other order or orders that the Hon.ble court deems fit in the circumstances of the case. (c) setting aside the appeal order with APL-04 dated 19.11.2025 passed by the 1st Respondent and adjudication order and demand made under statutory Form DRC-07 dar6d 19.04.2024 passed by the 2ndRespondent under section 73 of the GST Act for the tax period 2018-19 for beingas being without jurisdiction and also ultra vires the central & Telangana GST Act, 2017 for enforcing the effect of section 16(2[aa) which was inserted with effect from 01.01.2022 for a prior period, case. {oF Petition under section 'r51 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to grant interim stay of arr further proceedings pursuant to the impugned appear order and Form APL-04 dated 19.1'r.2025 issued by the 'rst respondent and impugned order and proceedings in Form DRc-oz dated 1g.04.2024 passed by the 1st Respondent for the tax period 2o1g-19, pending disposal of the writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRt AKRUTT AGARWAL Counsel for the Respondents Nos.l,2 & 4: SRI SWAROOP OORILLA, SPEC|AL PLEADER FOR STATE TAX Counsel for the Respondent No.5: - - -

The Court made the following: ORDER Counsel for the Respondent No.3: SRI B.MUKHERJEE, FOR SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

( 'I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE TITE CHTEF JUSTICE SRI APARESH KI]MAR SINGTI AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT No.1736 of 2026 Datedz 22.01.2026 Between lWs. Vishist Business Solutions Private Limited .Petitioner and Appellate Joint Commissioner of State Tax (ST), Appellate Authority, Hyderabad Rural Division, 5th Floor, C.T.Complex, Nampally, Hyderabad, Telangana - 500 001, and 4 others. ...Respondents ORI}ER: Learned counsel Ms. Akruti Agarwal appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.l, 2 and 4. I t

2 Learned counsel sri B.Mukherjee, representing sri N.Bhujanga Rao, leamed Deputy solicitor General of India, appears for respondent No.3. 2. The tax liability for the period 2olg-zolg was confirmed in the order-in-original dated 18.04.2024 (Annexure p.2) on the grounds of excess input tax credit claimed on account of non-reconciliation of information declared in GSTR-O9 in teeth of Section l6(2)(c) of the Telangana Goods and Services Tax Act,2017 (hereinafter referred to as, "the Act"), by respondent No.

2.

The sarne was affirmed in the appeal 'ide order dated 19.ll.2o2s (Annexure p.l), as the petitioner had failed to produce the certificates issued by the suppliers/Chartered Accountants as envisaged in the central Board of Indirect Taxes and custorns (CBIC) circular dared 27.12.2022 bearing circular No.tg3/l s12022_ GST in the absence of invoices which are not reflecting in its Form GSTR-2A. 3' The Chartered Accountant's certificate dated 05.12.2025 certif,red that respondent No.5 had filed the invoices dated z9.o3.z0lg and 3l'03.2019 and discharged its liability for these invoices involving total tax amount of Rs.7,20,000/- and these two invoices were uploaded b.,- the supplier in its Form GSTR-l for the tax period s'epternber 2019 filed /

3 on [3.11.2019. The supplier has paid the entire tax in respect of these invoices through its FoRM GSTR-3B for September, 2019 filed on 14.11.2019 and consequent to the above filing, these invoices are reflected in the recipient's FORM GSTR-2A for September 2019. Earlier, respondent No.5 filed NIL returns for March 2019 in Form GSTR-3B filed on 31.07.2019 and Form GSTR-l filed on t3.fi,.2019. However, since respondent No.5 rectif,red its mistake of not uploading the invoices pertaining to the petitioner in September, 2019 return in both GSTR-l and GSTR-3B, the petitioner should not be made to suffer. lt is submitted that if the certificate of the Chartered Accountant in terms of the circular dated 27 .12.2022 which deals with the subject of dues in input tax credit availed in GSTR-3B as compared fiom Form GSTR-2A for the financial years 2017-2018 and 2018-2019 is taken into consideration, the petitioner would not be liable for payment of any tax. The petitioner has, therefore, approached this court in the writ juri iction.

4.

Learned Special Government Pleader for State Tax submits that for this omission, the petitioner can seek rectification of the impugned order-in-original before the proper olficer under Section l6l of the Act. \ \ \

4 5' Learned counser for the petitioner, therefore, seeks liberty to the petitioner to approach the proper officer with the aforesaid prayer. 6' Having regard to the facts and circumstances noted above, the writ petition is disposed of without commenting o, the merits of the case of the parties by ailowing the petitioner to approach the proper officer with an application for rectification of the order_in_original supported with the necessary documents as above. Needress to say, the proper ofticer wourd consider such application in accordance with raw after due verification or-the records. There shail be no order as to costs. Miscellaneous apprications pending, if any, sha, stand closed. KARJUNA RAO //II OFFICER To,

1.

Tng AgOeJlatg Joint Commissioner of State tax nutnon-tv,*vger;ift-il;i'oi,iiionrbtdiri#:6-sJb*.,q8fl ,i-i,ampary, Hyderabad, fetangina+OOOOt " '|vv,' !

2.

The Assistant commissio":ils^lr Madhapur -g circre, Madhapur Division, Madhapur, Hyderabad, i"iingrna. ' Ill?,::::"J3flut3[83[Ji],ilsy#:Xrr"j,::ifr3fi,"i,$y_:,m^.*j of rndia, 3rd 4' The chief secretary and special chief secretary to Government (FAC), state Tax Department, secretarilt, *vo"ll6"ivv, v,q,

5.

One CC to SRIAKRUTTAGARWAL, Advocate tOpUCJ 6. one cc to sRr N.BHUJANGA RAo, DEpuw solrcrroR GENERAL oF tNDrA IOPUCI 7. one cc !g sRr swARoop ooRrLLA, spECrAL Gow PLEADER FoR t,^ sTArE rAX [OPUC, - -' ry- 8. Two CD Copies - PMK/PMK

HIGH COURT DATED:2210112026 );, crstr{t () O 10 ttB ?[2[ WP.No.1736 ot 2026 DISPOSING OF THE WRIT PETITION -L * c n 0 \ \

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.