M/S. Specterr Health Care Solutions LLP vs. The Assistant Commissioner (St)
Held
The Court disposed of the writ petition by directing the petitioner to deposit 10% of the tax liability as assessed by the Assessing Officer with the Department within four weeks. The petitioner was also directed to approach the Goods and Services Tax Appellate Tribunal (Tribunal) within three months from its constitution/establishment. The Tribunal is to decide the second appeal in accordance with the law. Further, subject to the deposit of 10% of the tax liability within the stipulated time, no coercive action is to be taken against the petitioner until the decision of the Tribunal. The Court explicitly stated that it had not expressed any opinion on the merits of the case. There was no order as to costs.
Facts
M/s. Specterr Health Care Solutions LLP (the petitioner) filed a writ petition before the Telangana High Court challenging an order-in-original dated 27.08.2024 passed by the Assistant Commissioner (ST), Madhapur-2 Circle, and a consequential order-in-appeal dated 19.09.2025 passed by the Appellate Joint Commissioner (ST), Hyderabad Rural Division. The petitioner sought to declare these orders as arbitrary, illegal, unsustainable, and violative of constitutional provisions and principles of natural justice. The petitioner also prayed for a direction to reopen proceedings, afford a personal hearing, and permit them to submit reconciliation statements and supporting records for fresh adjudication. An interim prayer was made to suspend the operation of the impugned orders and restrain coercive recovery steps.
Key Issues
1. Whether the order-in-original and the order-in-appeal are arbitrary, illegal, unsustainable, and violative of Articles 14, 19(1)(g), and 300A of the Constitution of India and the principles of natural justice, as contended by the petitioner? The petitioner argued that the orders were passed without affording a reasonable opportunity of personal hearing and without considering their submissions and supporting documents, thus violating principles of natural justice. The petitioner sought a direction to reopen proceedings and allow them to present their case properly. The respondents, represented by the Special Government Pleader for State Tax, did not record any specific arguments in the judgment.
Sections Cited
None explicitly discussed in the operative part of the order, though the challenge is to orders passed under GST law.
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) MONDAY, THE TWENW SECOND DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE Irttrl-{tr THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH , THE HON'BLE SRI JUSTICE G.M. MOHIUDDIN M/s. Specterr office at Plot No. 5, Nagar Colony, Manikonda, Near Banyan Mrs. by its Designated Partner F1ZV. PETITIONER D l.TheAssistantCommissioner(ST)'Madhapur-2Circle,MadhapurDivision, Hyderabad. 1 House No. 1-
The ADoellate Joint Commissioner (ST), Hyderabad Rural Division' C T' - dfu6i, s"Ftoot, Meiro pillars No. 1291'and-1292, Nampally, Hvderabad'
The State of Telangana,.Rep.+y-lts Principal Secretary, Commercial .Taxes Department, Secretariat Buildings, Hyderabad. .RESPONDENTS Petition under Article 226 ol lhe constitution of lndia praying that in the circumstances stated in ]["- {qgU! flgq-therewith, the High Court mav be pleased to issue an appropriate writ,-ordei or Directbn, more particularly in the nature of a writ of Mandamus, declaring the order-in-original in Form GST DRC- 07 bearing Ref. No.- z.D3ffi824 't7 05K dated 27 n8 t 2fl24 P a sqeq--Pi-th9.a'-- - - Respondent and the consequential o
The judgment continues below.
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