Bhawar Life Style vs. The Assistant Commissioner Of State Tax - Telangana High Court, 22 September 2025

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY,THE TWENTY SECOND DAY OF SEPTEMBER . TWO THOUSAND AND TWENTY FIVE PRESENT .THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH D THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT P TION NO:24033 oF 2025 Between: BHAWAR LIFE STYLE, 1"t Floor, No 1'19, Forum Sujana Mall, Kukatpally, Bala Naqar, Hyderabad, Telangana, 500072 Represented by its Manager Raiesh Ehawailal Jain, Si0. Bhawarlal Jain Aged about 50 Years, occ. Bu'siness R/O. NO.91 , Model House €treet, Bengaluru, Bengaluru Urban, Karnataka, 560004 ...PETITIONER AND '1. The Assistant Commissioner of State Tax, Hyderabad Rural Division, Hyder Nagar -l Circle, Telangana 2. Coirmissioner' of Coinmercial Taxes, State of Telangana, C.T. Complex, Namoallv. Hvderabad- 500001 3. Statd of Teiangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the order passed by the Respondent No. 1 u/s. 73 of the CGST Act daled 30-12-2023 in Form GST DRC 07 bearing Reference No' 2D361223O706869 and also declare the Show Cause Notice in Form No. DRC- 01 bearing Ref No. 2D361121O2O102F dated 131111 2021 passed by the Respondent No. 1 for the Financial year 2017-18 as being void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 0f the constitution of lndia, violative of principles of natural .justice, and without authority of law and consequently set aside the same lA NO: 1 OF 2025 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 action pursuant to the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D361121O20102F dated 13-11-2021 and its consequent Order under Form No. DRC-07 bearing Reference No. ZD36'12230706869 dated 30-12- 2023 dated passed by the Respondent No. 1 for the Financial year 2O17-18 Counsel for the Petitioner: SRl. NISHANTH RAO K.N. Counsel for the Respondents: SRI K. SAI AKARSH FOR SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the folloWing: ORDER

THE HON'BLE THE CHIEF JUSTICE SRI APARESH KT'MAR SINGH THE HON'BLE SRI JUSTICE G.M.MOHII'DDff Writ Petition N 24o,33 of 2o25 ORDER: Heard Mr.Nishanth Rao K.N., learned counsel for the petitioner and Mr.K.Sai Akarsh, learned counsel appears for Mr.Swaroop Oorilla, learned Special Government Pleader for State Ta>r for the respondents.

The petitioner has approached this Court against the Order-in-Original (OIO) dated 30.12.2023 issued under Section 73 of the Central Goods and Services Tax Act, 2Ol7 and the summary of the order contained in GST DRC-07. Petitioner also assailed the show cause notice in Form DRC-01 isiued in relation to the proceedings for the financial year 2Ot7-18. Petitioner apart from other grounds took a categorical plea that the OIO has been passed without consideration of its reply as would appear from the statement made at paragraphs 13 and 14 of the writ petition. AND \ \ j

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The respondents in their counter-affidavit have a-dmitted at para 3, qu<lted hereunder that petitioner,s reply u,as not taken into consideration:

In reply to the averments made in para No.2 of the rvvrit Aflidavit, it is submitted that the Show cause Notice dated 13'rl.2o2l was issued by the l*t Respondent proposing tax on account of Petitioner claiming Excess input tax credit. It is respectfully submitted that the l"t Respondent at the time of passing order in original dated 30.12.2023 inadvertently missed the reply liled by the petitioner rvhich resulted in non-consideration of the reply frled by the petitioner which ultimately resulted passing the order in original dated t3.12.2023." 4' That respondent No.l/proper officer while passing olo dated 30. 12.2023 inadvertently missed the reply fileci by the petitioner, which resulted in non-consideration of the reply filed by it.

Upon consideration of the submission of the learned counsel for the parties and in view of the specific admission made on behalf of the respondents, the proceedings suffer from serious infirmity, as the reply of the petitioner has not at all been considered though on record before passing of the olo. Therefore, the impugned /

J OIO is set aside. Matter is remanded to the proper officerf respondent No.l to pass fresh order in accordance with law, after consideration of the petitioner's reply and giving opportunity of personal hearing to it.

Accordingly, the instant Writ Petition is disposed of. There shall be no order as to costs. Miscellaneous applications pending, if ?ry, shall stand closed. . A. SRINIVASA REDDY /// N OFFICER

The Assistant Commissioner of State Tax, Hyderabad Division, Hyder : I ti : , To, Nagar -l Circle, Telangana

Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

The Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana

One CC to SRl. NISHANTH RAO KN Advocate [OPUC]

Two CCs to SPECIAL GOVERNMENT PLEADER FOR STATE TAX, High Court for the State of Tetangana, at Hyderabad [OUT]

Two CD Copies B tVI GJP MMT

Jr.. \ HIGH COURT DATED:2210912025 I RDER WP.No.24033 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS c) 1 I JAt'| 2S?[ * * o (flrrr.ar v as lra\ar