Judgment
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WR IT PETITION o..47 OF 6 Between:
Il3oul["1.="?31"8?;"tfi;!?3BYli":J"U1","".1,'[":1ffi#"$:?YJ,H/:il38il?i Iul"alkaigiri -' 500092. Telangana .....PETITIONER AND 1. The Superintendent of Central Tax, Uppal CGST Range' Ramanthapur' Hyderabad.
2. Union of lndia, rep. by its Secretary, Ministry of Finance' Government of lndia' - 5iili..t, l";;.-ri DeLp B;,ldins, Sinsad Miars, New Delhi-110 001 3. The State of Telangana, Represented by its Principal Secretary' (Revenue)' Secretariat, HYderabad.
.....RESPONDENTS Petition Under Article 226 o'f lhe constitution of lndia praying that in the circumstancesStatedintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissueanappropriateWritordirection'moreparticularlyoneinthe nature of Writ Mandamus, declaring the impugned order dated 27 08'2024 in orderoriginalNo,17l2O24.25-Adjn-GSTunderSectionT3oftheCGSTA20lT and the un-signed DRC-07 dated 30 08'2024 passed by the '1st respondent based on the un-signed show cause notice dated 04'06'2024 in Form DRC-01' demanding an amount of Rs.6,30,930/- (Rs 2,00'196/- IGST' Rs 2'15'367/- CGST and Rs.2,1 5,367/- SGST) and also imposition of penalty of Rs 83' 1 12l- (Rs40,038/- IGST, Rs.21,537/- CGST and Rs'21,537/- SGST) under Section
73(1) of the CGST Act, 2017. under for the financial year 2019-20 as illegal, contrary to the provisions of Rule 26(3) of the CGST Rules, 2017, unjustified besides being violative of principles of natural justice.
!.A.NO:1 OF 2026 Petition Under 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 stay all further proceedings pursuant to the impugned order dated 27.08.2024 passed by the 1st respondent under Section 73(1) of the CGST Act, 2017 in Order-in- Original No. 1712024-25-Adjn-GST based on the un-signed show cause notice dated 04.06.2024 in Form DRC-01 for the financial year 2019-20 during the pendency of the above writ petition.
Counsel for the Petitioner : SRI B.SRINIVAS, REPRESENTING SRI M.V.L.NARASIMHA RAO counsel for the Respondent No.l : M/s DoMlNlc FERNANDES (sENtoR STANDING COUNSEL FOR CBrC) Counsel for the Respondent No.2 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.3 : G.P FOR REVENUE The Court made the following ORDER
IN THE HIGH COIIRT F'OII THE STATE OF TEI,ANGANA AT HYDERABAD THB HON'BLE THE CHIBF JUSTICE SRI APARESH KUMAR SINGH ANT) THE HON'I}LE SRI JUSTICT] G.M.MOHIUDDIN WRIT PETITIQN No.479 of 2026 Dated: 08.01.2026 Befween:
M/s. I.Jnited Engineering Co.
... Petitioncr and The Superintendent o1' Central fax, Uppal CGST Range, Ramanthapur, Hyderabad, and 2 others.
.Respondents ORDER:
Learned counsel Sri B.Srinivas, representing learned counsel Sri M.V.L.Narasimha ltao, appears for the petitioner.
Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondent No.l I T I
, 'i 2 2.
The writ petition has been preferred against the order-in-original dated 21.08.2024 passed under Section 13 of the Central Goods and Sen,ices Tax Act. 2017. along u'ith the sumntat'\'of'thc ordcr in lronrr GSI' DRC 07. datcd 30.08.2024. for the rax period 2019-?020 imposing thc tax, penalty and interest.
3.
Thc petitiotrcr has approached this Court alleging that it has come to knou, about the liability onl1, upon recciving call Itom thc authorities dcrnandirtg tlte tax and in vicn <lf thc bank attachment in Irorrn GS'l' DIiC- 13.
4.
Hou'cvcr, alier sonle argulnents, leanrcd counsel lor thc pctitioner sceks liberty to thc petitioner to prefer an appeal against the order-in-original. IIe submits that solne delay might havc been occurred in approaching the appellate authority and therefbre, he may be directed to consider it syrnpathetically.
5.
[,earncd Scnior standing counsel for GBIC subrnits that the pctitioner \\'as at libcrty to preler an appeal against the order-in-original and DRC-07 taking all the grounds as are available in lau,and on lacts bcfore the appellate authority in respect of the subject tax period.
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I{owever, upon hearing the learned counsel lor the parties, since the petitioner seeks liberty to prefer an appeal' we do not rvish to comment on the rneriis of the contentions raised b,v the parties.
1.
If the petitioner prefbrs an appeal lvithin a period of nvo rveeks r,l,ith statutory pre-deposit, the learned appellate authority would consider it in accordatlce with la$'also keeping into considcration that it has been pursuing thc rvrit remedy befbre this court in the meantime as rvell. 'fhe petitioner rvill be at liberty to take all the grouncls ip law and on ltrcts betbre the appellate authoritl'' 8.
The writ petition is accorclingly disposed of' r'vith the aforesaid liberty. However, there shall be no order as to costs' Miscellaneous applications pending, if any, shall stand closed' //TRUE COPY/ SD/-A. JAYASREE ASSISTANT REGISTRAR N OFFICER ?
I i To The Superintendent of Central Tax, Uppal CGST Range, Ramanthapur, Hyderabad.
ffr; S;;*tary, Union of lndia, Ministry of Finance, G.overnment of lndia, 3rd Floor, Jeevari Deep Building, Sansad-Nlarg, New_Delhi-1 10 001.
The Principal Secrbtary (Revenue), Secretariat, State of Telangana at Hyderabad.
Two CC's to G.P FOR REVENUE, High Court for the State of Telangana at Hyderabad. (OUT) Ohe CC to SRI tvt.V.t-.NnnASlMHA RAO, Advocate [OPUC] one cc to M/s DOMINIC FERNANDES (SENIOR STANDING COUNSEL FOR CBIC) Advocate [OPUC] T. One CC to'Snt N-BHUiANGA RAO, DEPUTY SOLICITOR GENERAL OF lNDlA, Advocate (OPUC) B. Two CD Copies SA BS ^JT 1.
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HIGH COURT DATED:08/0112026 ORDER WP.No.479 of 2026 DISPOSING OF THE W.P WITHOUT COSTS.
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