BharatTaxGST

M/S Narendra Rao Cherukuthota vs. The Superintendent Of Central Tax And Centeral Excise

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WP/35033/2025HC TelanganaGSTCNR HBHC01067493202507 January 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRt SHASHANKA REDDY, REPRESENTING, SRt SINGAM SRINIVASA RAOFor Respondent: M/s DOMINtC FERNANDES (SENIOR STANDING

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Cause title — parties, addresses and appearances
\ [ 3488 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH 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 WRIT N NO: 35033 oF 2A25 Between: IM/s Narendra Rao Cherukuthota, S/o- Late Venkat Rao, 71133tA, Street No. 8, Maheshwari Nagar Colony, Telangana. .....PETITIONER AND 1. The Superintendent of Central Tax and Centeral Excise, Ramanthapur Ringe,'Amberpet Division, 3-4-1 1 812, 2nd Floor, Opp. H.P.S Ramanthapur, Hyderabad -500 013, Telangana. 2.' The Appellate Joint Commissioner, Secunderabad Commissionerrate, Hyderabad. 3. The Commissioner of Central Tax, Secunderabad GST Commissionerate, LB Stadium Raod, Basheerbagh, Hyderabad, Telangana. 4. The Assistant Commissioner of Central Taxes, Secunderabad GST commissionerate, LB Stadium Road, Basheerbagh, Hyderabad. .....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. Order or Direction declaration that- a. the Summary of the Show Cause Notice in Form GST DRC-01, dated 31.0'l .2024 issued by the 1't Respondent- b. the Order u/s 73 of the Central Goods and Services Tax Act. 2017 (dated 20.O4.2024). along with the Summary of the Order in Form GST DRC-07 (dated 05-05.2024) and its attachment (Order-in-Original No.- 31 t2024'25 (GST), dated 20.04.2024. vide DIN Aged 69 Years, D.No.7- Habsiguda, Hyderabad, No.20240456Y00000777AFC), passed by the 1st Respondent- and c.the order dated 08.10.2025. passed by the 2nd Respondent vide order Reference No. 2D3610250060631. rejecting the appeal filed by the Petitioner for the tax period 2018 - 19, as arbitrary. bad and non-est in law. contrary to the provision of the GST Act, without jurisdiction. vague and without any valid reasons. |.A.NO:1 OF 2025 Petition UnderSection 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, including any recovery, pursuant to the Order u/s 73 of the Central Goods & Services Tax Act, 2017 (dated 20.042024). along with the Summary of the Order in Form GST DRC-07 (dated 05.05.2024) and its attachment'(Order-in-Original No.- 31 t2024-25 (GST), dated 20.O4.2024- vide DIN No.20240456Y00000777AFC), passed by the 1st Respondent; under the provisions of the Goods & Services Tax Act, 2017, for the tax period 2018 - 19 pending disposal of the above writ petition. Counsel for the Petitioner : SRt SHASHANKA REDDY, REPRESENTING SRt SINGAM SRINIVASA RAO Counsel for the Respondents : M/s DOMINtC FERNANDES (SENIOR STANDING couNSEL FOR CBIC)

The Court made the following ORDER

IN TTIE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRt APARESH KUMAR STNGH ANT) THE TION'BLE SRI JUSTTCE G.M.MOHIUDDIN WRIT PETITION No.35 of 2025 Dated: 07.01.2026 Betrveen: M/s. Narendra Rao Cherukuthota Petitioner and \\ I'he Superintendent of CentralTax and Central Excise, Itamanthapur ltange. Arnberpet Division. 3-4- I I 812,2"'t liloor, Opp. I{.P.S.Ramanthapur, Hyderabad - 500 013, Telangana, and 3 others. ...Respondents ORDER: Learned counsel Sri shashanka Reddy, representing learned counsel Sri Singam srinivasa Rao, appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing counsel for central Boarcl of Indirect 'l'axes and customs, appears for the respondents. \ ,rl /

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2.

The writ petition is filed seeking the following relief: "For the reasons stated in the accompanying affidavit, it is hereby prayed that this Hon'ble court may be -pleased to issue a Writ of Mandamus or any other appropriate writ, order or Direction declaration that: a. the Surnmary of the Show Cause Notice in Form GST'DRC-01, dated 31.01.2024 issucd by the I't Respondent; b. the Order u/s 73 of the Central Goods and Servioes l'ax Act. 201 7 (dated 20.04.2024). along with the Sunrrnary of the Order in Fonn GST DRC-07 (dated 05.05.2024) and its anaclrment (Order-in- Original No.3112024-25 (GST), dated 20.04.2024. vide DIN No.20240456YO0000777AFC) passed by the l" Respondenr; and c. tlre order dated 08.10.2025. passed by the 2"d Respondent, r,ide order Reference No.2D3610250060631, rejecting the appcal filed by the Petitioner; for the tax period 2018-19, as arbitrary, bad and non-est in law, contrary to the provision of the GST Act, rvithout juri iction, vague and rvithout any valid reasons; and to pass such other order or orders as tlris Hon'ble Court may deems fitjust and proper in the circuntstances of tlre case."

3.

Learned counsel for the petitioner subrnits that the relief prayed in the instant writ petition has become infructuous. 4: In view of the aforesaid submission, the writ petition is dismissed as infructuous. However, there shallbe no order as to costs. Miscellaneous applications pending, if any, shall stand closed IS /// SECTION OFFICER 1 . One CC to: SRI SINGAM SRINIVASA RAO,

2.

One CC to M/s DOMINIC FERNANDES (SE FOR CBIC) Advocate [OPUCI

3.

Two CD Copies GISTRAR To BS COUNSEL ucl NG SA Sv DI

HIGH COURT DATED:07/0112026 t THE s (J ORDER WP.No.35033 of 2025 DISMISSING THE W.P 0 I {:F8 ?r2|. * * AS INFRUCTUOUS WITHOUT COSTS.

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.