BharatTaxGST

Shree Shyam Tyre Trading Company vs. The Assistant Commissioner State Tax

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WP/28222/2025HC TelanganaGSTCNR HBHC01055504202519 September 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRl. GANESH BHUJANGA RAO VADDURI, Couns6l for the Respondent Nos.1&2: SRt SWAROOP OORILLA SPL' GP FOR, STATE TAXFor Respondent: DEPUW SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY,THE NINETEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEFJ.U. STICE APARESH KUMAR SINGH THE HoNoURABLE SRI}USTICE G.M. MoHIUDDIN ETITION NO:28222 OF 2025 [ 3488 ] Siddiamber Jain, Wo. ...PETITIONER WRIT P Between: Shree Shyam Tyre Trading Company, 15-9_372, Mahabubguni, Bazar, Hyderabad Tetanojna. Eg'p. 6i, it. pi,jp-;i,jiiil smi%ri; Rajesh Kumar Jain Aged 6bout 46'yeais. '- I vt2i ivlr r^ AND 1. J 4 The Assistant Commissioner State Tax, Gowliguda, Osmangunj, Abids Division, Hyderabad. State of Telangana, Reo bv its principal Secretary, Revenue (CT) Department, Dr. B. R. Rinoeorar s";I"i";"ib;iili"s)ElirJ;a, Hiderabad, Telangana. yid33f: lndia, Represented by its Secretary, Ministry of Finance, New Dethi _ The Branch Manager, ICICI Bank, Siddiamber Bazar Branch, Hyderabad, Telangana. ...RESPONDENTS petition under Articre 226 0f the constitution of India praying that in the circumstances stated in the affidavit fiteo trerewitn, the nigh 'co"urt''rry o" .q1.u.9.9d !o issyg an appropriate writ, order or oireciion particurarry in the nature of writ of MANDAMUS decraring the inaction of the Responoents in not disposing of the representations of the petitioner p"noing since zz-os-2ozs- 'iuly acknowredged by the 1 Respondent office "no zs-os-2025 decrined for acknowledgment by the respondent authorities as i,egaf , a rbitra ry,.. .i"nir.t, improper, without authority of raw, contrary to the provisions of the GST Act 2017, vioration of principres of naturar justice, and consJquentty direct the Respondents to issue show cause notice 1 l i I I i 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 DIRECT the Responclents to unfreez of the Petitioner's Bank account lying in lctct Bank, siddiamber Bazar Branch, Hyderabad (A/c. No. 665001516227) since 31-03-2025 pending disposal of the writ petition Counsel for the Petitioner: SRl. GANESH BHUJANGA RAO VADDURI Couns6l for the Respondent Nos.1&2: SRt SWAROOP OORILLA SPL' GP FOR STATE TAX Counsel for the Respondent No.3: DEPUW SOLICITOR GENERAL OF INDIA Counsel for the ResPondent No.4: --

The Court made the following: ORDER

7 THE HON'BLE TIIE CIIIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOIIIIJDDIN WRIT PETITION No.28222 of 2025 ORDER: Learned counsel Sri V.Ganesh Bhujanga Rao appears for the petitioner. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondent Nos. I and 2. 2. Heard the learned counsel for the parties.

3.

The petitioner is a proprietary firm and its GST registration No.36AGAPJ6956GLZA has been cancelled by the department. Later, a proceeding under Section T3 of the Telangana Goods and Seryices Tax Act,2Ol7 (hereinafter referred to as, "the Act"), has been conducted by the State Tax Officer imposing a demald of Rs.18,88,797.19 on account of excess availment of Input Tax Credit. The proprietrix of the petitioner claims to be unaware of the said order-in-original. However, later she carne to know of the order when her bank account was 2 freezed urpon issuance of DRC-13 under Section 79(1)(c) of the Act. Ar:cording to her, she is unabie to access the departmcnt's; portal as she is not able to reset the usernarne and password etc. The portal is showing error on being accessed. Therefore, she had filed a representatron on 22.O5.2025, whicil has remained unaddressed. She also has prayed for defreezing of her account. The petitioner apparently wants to challcnge the order'-in-origrnal and also seek revocation of cancellation of the registration. In order to do so, she wants to access the portal where she is facing technical issucs.

4.

Therefore, at this stage, withcut making any comments on the merits of the case of the petitioner, the writ petition is disposed of with a direction to respondent No.1 to consider ald dispose of the representations of the proprietrix ot the petitioner dated 22.05.2025 (Annexure P 3) and 25 OB.2O25 (Annexure P-4) in accordance with larv, witl-rin a period of tu,o weeks from the date of receipt of a copy of thrs order. Neediess to say that the petitioner may have rL'course to the remedy available in law as 3 To, B L SR against the cancellation of its GST registration, the order- in-original passed under Section 73 of the Act and the consequential freezing of the account in recovery proceedings before the appropriate authority. However, there shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed .A. SRINIVASA REDDY SSISTANT REGISTRAR //// SECTION OFFICER 1 . The Assistant Commissioner State Tax, Gowliguda, Osmangunj, Abids Division, Hyderabad. 2- The Principal Secretary, Revenue (CT) Department, Dr. B.R. Ambedkar Secretariat Building,Saifabad, Hyderabad, Telangana.

3.

The Secretary, Ministry of Finance, Union of lndia, New Delhi - 110001. 4. The Branch Manager, lClCl Bank, Siddiamber Bazar Branch, Hyderabad, Telangana.

5.

One CC to SRl. GANESH BHUJANGA RAO VADDURI Advocate [OPUC]

6.

One CC to DEPUTY SOLICITOR GENERAL OF INDIA [OPUC]

7.

Two CCs to GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]

8.

Two CD Copies o

HIGH COURT DATED:1910912025 ORDER WP.No.28222 of 2025 DISPOSING THE WP WITHOUT COSTS :i- \' i,'' 1[ stl ilffi o I ILI

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.