M/S. Arken Solutions Private Limited vs. The Superintendent - Telangana High Court, 08 September 2025

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IMONDAY, THE EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN l.A.No.1 OF 2025 in/and WRIT PETITION NO: 26563 OF 2025 Between: ...PETITIONER lV/s. ARKEN SOLUTIONS PRIVATE LllVlTED, 27A, 9-2-211127, HASIvIATHPET, GREEN VIEW ENCLAVE, SECUNDRABAD, HYDERABAD, TELANGANA - 5OOO11 Rep. by its Authorized Representative Sri. ltrlohammad Parvez S/o. l\rlohammad Hussain Aged about 42 Years. [ 3488 ] GST Sri Sai AND 1 The Superintendent, Cantonment GST Range, Medchal Commissionerate, H.No 8-27713and4, 4111 Floor, Aditya Tower, Enclave, Old Bowenpally, Secundrabad, Hyderabad, 2. The Commissioner of Appeals -ll, Commercial Tax Appeals, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad. 3. Union of lndia, Represented by Its Secretary, l\rlinistry of Finance, 4th Floor, A-Wing, Shastri Bhawan, New Delhi - 1 1000'1 . 4. The Branch Manager, Kotak lvlahindra Bank Limited, 1Ol7 ' Umiya-Landmark Lavelle Road, Nex[to Chancery Hotel, Bangalore, Karnataka - 560001 ...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 an appropriate writ, order or direction particularly in the nature of Writ of |VANDAIr,4US declaring the action of the 1st respondent in passing the Order ln Original No. 138/2023-24 dated 27-O1-2024 for the tax periods 2018-19 to 2O2O-21 issued compositely demanding tax and penalty under CGST, SGST and IGST Acts without serving the show cause notice and three personal hearing notices but not uploading in the common portal of GST which is contrary to the rule 142(1) of the GST Rures as i[egar, arbitrary, unjust, improper, unfair, contrary to the principals or naturar justice, contrary to the provisions of GST Act and Rules 2017 and contrary to the judgments pronounced by various High courts and violative of Articres t + 19(t )(g), 21 and 26s of the constitution of rndia and consequently to set as de the same. lA NO:2 OF 2025 Petition under section r51 cpc praying that in the circumstances stated in the affidavit fired in sLrpport of the petition, the High court may be preased to grant srAY of co[er:ti.n of the demand and penarty and interest pursuant to the impugned order rn 'originar No.13gr2o23-24 dated 2r-01-2024 pending disposar of the writ petition, erse the petitioner wourd be put to serious ross and hardship. Counsel for the Petitioner : SRt SHAHID SAMEER, rep., SRI M.V.J.K.KUMAR Counsel for the Respondents No.1&2 : Ms.pRAVALIKA rep., . SRI DOMINTC FERNANDES (Senior Standing Counset for CB|C) Counsel for the Respondents No.3&4 : Dy.. solicitor General .SC (OpUC)

The Court made the following: ORDER

THE HON'BI.E THE CHIEE JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN I.A.No.1 of 2o25 ln and WRIT PETITION No.26563 of 2o25 ORDER: Learned counsel Sri Shahid Sameer, representing learned counsel Sri M.V.J.K.Kumar, appears for the petitioner. Ms. Pravalika, learned counsel representing Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes ald Customs, appears for respondents No.1 and 2. 2. This writ petition has been preferred r.r,ith the following prayer: "For the reasons stated in the accompanying afhdavit, it is therefore humbly prayed that this Hon'ble Court may be pleased to issuc ar appropriatc writ, order or direction particularly in thc nature oi Writ of MANDAMUS declaring the action of the l"t respondent in passing the Order In Original No.l38 I 2023-24 dated 27 Ol-2O24 for the ta-x periods 201U-l9 to 2O2O 21 issued )j I t

- \: \ conrp()sitely dcmanding tax and penalty under CGS.I.. SGIIT arld IGST Acts wrthout serving the shou. cause noticc and thrce personal hearing noticcs bLlt not upl,rarling in the common portal of GST which is contrarl, to thc rule \a2l) of the GST Rules as illegal, erbitrarl., un1 rs1, improper, unfair, con trarJ,. to the prrncipals ol natrrral lusticc, contrajy to ttre provisions of GST Act al-lcl liull:s 2017 and contrary to thc judgments pronounced bv ,.,aricur; High Courts and violative of Articles 1a, 19(t)(g), 21 ancl 265 of the Constitution of India and consequenilv lo s,.:t irside the same and pass such other order or orders as at-c dccmed fiL and proper in the circumstances of tl.rt: <:ase . "

Le.arned counsel for the petitioner seeks permissiol_r to withdra$. the writ petition with liberty to the petirioncr to file a frt:sh writ petition along with better pleadings and rnaterial sllpporting the material facts and la\r.

In rieu, of the request made, I.A.No. I of 2O2S u,hich is filed seek.ng condonation of delay of 14l dalys in representing the u.rit petition and the writ petition are accordinlll) dismissed as \lrithdrawn with liberty as prayed for. Horvever, there shall be no order as to costs. I I

J Miscellaneous applications pending, if an,v, shall stand closed. , . M.NAGAMANI ASSISTANT REGISTRAR 6- To, //// SECTION OFFICER

One CC to SRI M.V.J.K.KUIVAR, Advocate. [OPUC] 2.oneCCtoSRlDoMlNlCFERNANDES,(SeniorStandingCounselforCBlC) loPUcl

One CC to Dy solicitor General SC(OPUC).

Two CD Copies. BSK TKS

HIGH COURT DATED:0810912025 ORDER WP.No.265G3 of 2O2S DISMISSTNG THE WRIT PETITION WITHOUT COSTS .1' 1 ..\ /,... ? fl cii ;ry5 r). -:. ,' Or- rEC u J a.--:'