M/S. Sudhamayee Papers P LTD vs. Assistant Commissioner Of Central Tax - Telangana High Court, 25 September 2025

Cause title — parties, addresses and appearances

[ 3488 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IHURSDAY, THE TWENTY FIFTH DAY OF SEPTEIVBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 29095 OF 2025 Between: M/s- Sudhamayee Papers P Ltd, Sagar Ring Road to Chintalkunta Road, LB. Nagar, Hyderabad 50007 4 represented by its Managing Director Sri IVl. Konda Reddy, S/o. Sri Ir4. Rami Reddy, aged about 52 years, R/o Hyderabad ...PETITIONER AND 1 Assistant Commissioner of Central Tax, Nagole CGST Division. 1st Floor, Sai Balaji Arcade, 2-3-908, Plot No 183 and 184, Sy. No. 92, Co-operative Bank Colony, Nagole Village, Uppal (lr4andal), Ranga Reddy District, Hyderabad - 500068. Union of lndia, rep. by the Secretary, fi/inistry of Finance, 3rd Floor, Jeevan Deep Building, Sansad lv'larg. New Delhi-1 10001. ,,RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewittr, the High Court may be pleased to issue a writ, order or direction. more particularly in the nature of a writ of mandamus declaring the lmpugned Order in Original No. 3412023-24lGST-Adjn daled 13-12-2023 bearing DIN No. 20231256YQ000055A3A for the Financial Years 2017-18 and 2018-19 (July.2017 to March,2019) passed by the 1st Respondent under Central Goods and Service Tax Act. 2017, lhe State Goods and Service Tax Act, 2017 and lntegrated Goods and Service Tax Act, 2017 uls. 73 of the CGST Act read with Section 50 of the CGST/SGST Act, 2017 read with Section 73(9) of the CGST Act, 2017 and thereby issuing summary of Order in Form GST DRC - 07 dated 30-12-2023 as being arbitrary, illegal. unsustainable in 2 law. violative of principles of naturaI justice and violative of Artrcles 1a. 19(1)(g) and 265 of the Constitution of lndia and consequently set aside the same. lA NO: 't OF 2025 Petition under Section 151 CPC praying that in the circunrstances stated in the affidavit filed in sup6rort of the petition, the High Court may be pleased to stay all further proceedings including collection of taxes pursuanl to the Order in Original No. 3412023 24lGST-Adjn dated 13-12-2023 bt:aring DIN No. 20231256YQ000055A3h for the Financial Years 20'1 7-18 anrl 20'18-19 (July. 2017 to March, 2019) passed by the Respondent under the (lentral Goods & Service Tax Act, 2017, the State Goods and Service Tax Act. 2017 and lntegrated Goods and Service Tax Act, 2017. Counsel for the Petit,oner : Ms.K.PRABHABATI counser ror the Respondent No'1 ' ,t*',,,ffitlllt,1tH,X35?,r cBrc) Counsel for the Respondent No.2 : DY.SOL.GENERAL OF lNDllr

The Court made the foll,rwing: JUDGMENT a THD HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN ORDER: Ms. K.Prabhabati, learned counsel for the petitioner. Mr. Dominic Fernandes. learr-red Senior Standing Counscl for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent No.I .

Petitioner has approached tl-ris Court against the Order-in-Original dated 13.12.2023 u'hereby tax, interest and penalty has been imposed upon it for two financiai years 2017-lB and 2018-19. Petitioner could not participate in the proceedings as there were major flre accident incidents on 18.06.2023, just two months before the issuance of the show cause notice on 31.08.2023. Petitiorrer has inter ofta taken the plea of lack of notice for personal hearings and inability to participate because of the major fire accident incidcnts in its premises. The impugned demand relates to mismatch between GSTR-3B and GSTR-2A for rer;onciliation of which no such WRIT PETITION No.29O95 of 2025

notice in ASIIIT 10 was issued upon scrutin] of its rcturns before initiation of proceedings. petitioncr is .rllou,ed liberty, it ma1' approtrcl-r the appellate ar.rtho;-itt to raisc all the grounds of 1au, in fact ar':ailable to it 4. l,earned Senior Sta-nding Counsel for CBIC tholrgh submits that the grounds on fact alleging lacl.: of sen'ice of notice of personal hearing or major fire accidcnt incidct-tts har,e bccn laken, rvhich can be controverted onlv trpon recr:ipt of instructions, :-rovvever if the petitioner is inr;lir-re'd to avzril tl'rc appeal remed.., this Court n'lay pass appropriate oi:der as rnay be deemed llt.

Ir-r thc .reculiar facts and circumstances; noted zrbor.e. since the petilioner is inclined to approach the appeliate lbrum. this Court s'ithout commenting on tire merits of the casc of the parties is inclined to grant liberty to the petitioner to approach the appellate authority within period of ts'o s-eeks ri'ith statuton/ pre-deposit. In case the petitioner prefers such an appeal, the eLppellate authority would conside r r the casc, in 3. Learncd r:ounsel for the pelitioner submits that if accorda;rce u-rth larv

To, ,M

With these observations. the instar-rt Writ Petition is disposed of. However, there shall be no order as to costs Miscellaneous applications pending, il an_v, shall stand closed. S -M. JAWAHAR R ISTANT R RAR //// ECTION OFFICER .l . The Assistant Commissioner of Central Tax, Nagol ST Division, l st Floor, 92, Co-operative Sai BalajiArcade, 2-3-908, Plot No. 183 and 184, Sy Bank Colony, Nagole Village, Uppal (Mandal), Ranga Reddy District, Hyderabad - 500068. 2 The Secretary, Ministry of Finance, Union of lndia. 3rd Floor, Jeevan Deep Building, Sansad fi/arg, New Delhi-1 10001

One CC to MS.K.PRABHABATI, Advocate. [OPUC]

One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC loPUCl

One CC to Deputy Solicitor General of lndia, High Court for the State of Telangana at Hyderabad. [OPUC]

Two CD Copies. BSK rJ5

HIGH COURT DATED:2510912'.425 JUDGMENT WP.No.29095 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT CO{}TS 3 € o 1HL .r,. ( (f Jr) $nt 01 !lB\J 2l[i oE,spatctt sO ? C) I t2 ir, t')