Mis.Bengal Cold Rollers Private Limited vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT TIYDERABAT) THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH THE HON'BLE SRI JLS'TICE G.M.MOHIUDDIN WRIT PE-tl'tlON No.19768 ot2026 Dated:25.06.2026 Ilctween: M/s. Bcngal Cold Rollers Private Lirnited ...Petitioner and 'l he Assistant Cournrissioner (S l-). Basheerbagh-n'arnpallr'- I C ircle. llvderahad. and 4 oth crs. . . . Respondents ORDER Lcarned counsel Sri Karan Sachder', representing learned counsel Sri Md. Arshad Ahrned. appears fbr the petitioncr Sri S*aroop Oorilla. lcaruccl Spccial (lovcrnrnent Pleader for State l ax. appcars fbr the respondcnts ?.. l'hc assessrncnt ordcr datcd 28.03.2026 passcd by respondent No. I fbr thc tax period April 20 I 9 March 2020 undcr Section 74( I ) ol A NT)
the Telangana Goods 'tnd Serr iccs f ax Act' 201 7 Centlal Goods and Servtccs l'ax Act. l(l 1 I (hcreinalicr rcf'ened to as' "the \ct") is ttndcr challenge in this *r'it petition fhc pctitioncr has also assailed thc shori cause uotice datecl l8 l0 l0l5 lbr the satne tax period' i. Learncil couns(ll li)r thc Petitioncr has taken' ;nter alia' the fell6rv ing grottnds support ol the challenge' i) That thc irnptrgncd t 9[61r causc llotlcc \\ ai issucrl on 18.10.2025 ie. less than six ulonths pcriotl contetlplrtted ttncler. section l-l(l) o1' the Act: ii) it sas also issuetl alicr thc -10 davs pcriod lixed b1 this cottrt tn \\'. P.N os.I5 ()79 1508.1. lrlll. lr9l0 and 15997 ol 2014 datcd 03.03.2025. 25081 iri) Lhe petititlncr ltll. irlso assltilcd thc order- in-original passed conc e rnit.tg tlrtlcrent assesslllellt \ears 28,01.2026 ( )rl lllcrlts as inc luding the Prcsent one: on bring had in lau: ir) tlte petitioner has also tirken a prelirrinarr rssttc plcir that t 1c proncr ol'llcer has sLurnrarill' rciected the rrn linritalion macle during the perscnal hearing on 23.(1i.2026: \ ) the lrnr)ulued ortler cloes not rell otl Section 75( l ) o1' thc Act and the bcneflL r1' the saiii prorision uill llso n'rt appll in the prescnt case. as |lo sta\ ol proccedillgs $as gratrted: ll) the limitation undcr a ta\ir1g statutJ goes to thc root o["iuri iction and cannot bc circumrentctl br a p-rrposirc or equitable reading of Lhe order dated
J 03.03.2025: r,ii) thc irnpugned order is. therefore. in violation of principles ol natural .justice as it rras passed rvithout giving due opportunity to turnish the repll: and viii) it also does not comply with the requirement of filing a reply on the available materials and compliance ol hcaring provisions ol'thc Act in ternrs of the order dated I 1.03.2026 passed in W.P.No.6668 oI2026. 4. Learned counsel for the petitioner submits that there is violation ot'Section 75(4) and (5) of the Act due to lailure to grant genuine and effecti,,e opportunit) o1'hcarin_e. Ihe intpugned order has been passed in hastc *'ithin tirc days of pcrsonal hearing. l,earned counsel for the pctitioner has also subrnitted that the irnpugned order is contrary to the tircts or.r record and has conflrrred multiplc/duplicative and overlapping dcnrands irt respcct of transactions on which tax has already. been discharged. It is subrritted that il an opportunity is granted to the petitioner to flle a proper repll befbre the proper ofllcer alter setting aside the order-in-original. an cfl'octivc ad.judication would be rnade. Otherwise. serious pre.iudice u,ould be caused to the petitioner by relegating it 10 the rerncdl ol statutorv appeal. despite so tnan\ intiactions in the decision rnaking proce-ss and non-cotnpliance ol'the procedure prescribed undcr the Act. Learned counsel fbr the petitioner
-1 also subrnits that thc r\pcr Court in thc rrodill,iation order in Misccllaneous Appl,cation ),.1os.178.1 and I ?85 ol 2()26 in SI-P (C) No ll390 o1' l(ll6 jatcd 19.05.2026 to thc oriqinal .judgmenL datcd 13.():.2026 in SI.P (( )\o.11390 o12026 at paragraph -r gar,e the libertr to thc petitioncr to preler an\ statutor) appeal or avail an1 other reurccll in lari. 'l-hcrctorc. trc pctitioncr has approachctl this court in the r.vrit -yuri iction as therc arc good to assail the order-in-orisinal in grounds the prescnt procceclings. Learncd counsel tbr the petitioner also subrnits that W.P.No.666lt o'l0l6 uas prct'errcd firr non-cornpliancc ol the ordcr datcd i2. 11.20: 5 passed in \\'.1'.No.357-10 ol'2025 Learncd Speci rl Gor ernnient Pleader lirr Statc Tax appearing fbr the rcspondents has craun the altention o1- this court to the ordcr of the Hon'ble Suprcmc ('orrrt in SLP (C) No.12390 o12026 datcd 13.05.2026 ) *hich arose lionr the order datcd I I.03.2026 in \.\'.1'.N,r.6668 of 2026 notrces lbr the vears -l0l 9-20. 1020-l i. 2021-22. ).022-)3 anrl 2023-21 assessmcnt lear 2019-20 uas also brought to the notice of'the ,\pex uhcrein the pctitioner hiLd assailcd thc rertrindcr uotice curn - personal healing dated 26.02.:0:6 issuecl upon the petitior.rer under shori cause lt is subnrittcrl that a pcrLrsal o1 the order dated 13.t)5,2026 r.iould clearlv shorr that thc inrpugn cd order-in-orisinal datcd 2R.03.21)26 relatable to Coult in rvhich background the Apex (lourt observed at paragraph 9 that thc pctitioner is nori leli rrith no othcr option but to pref'cr statutor) appeal undcr Seclion 107 o1' the Act. The Apex Court, however, in the peculiar facts and circurrstances ol' thc case. u,hile relegating the pctitioncr to prclcr thc sratutor\ appcal \\ith respect to each ol the assessrnent 1,cars bclbre the appcllate authorit). allowed pre-deposit of 5 u.,i, ol'the tcltal principal tax ar.nount. 'fhe Apex Court also allorved the petitioner to raise the contentions bclbrc the appellate authorit), with respect to I .l tlles bein_e lost b1 the dcpartr.nent. on grounds of serious pre'judice raised by, them. 'lhe appellate authority was asked to look into all relcvant aspects ol'the nratter and takc appropriate decision in that ro-eard * iLhout bcine inllr;cncccl in anv r.nanner by anv of thc obscrvations ntade bv the High Court in the order irnpugned befbre the Apcx Court. lt is subntitted rhat thc nrodillca[ion order datcd 29.05.2026 u,as passed on Miscellaneous Application Nos. 1784 and 1785 ol' 2026 riherein petitioner asked lbr uair.er ol'the condition of pre-deposit of 596 lvhile prcl'erring the starutor) appeal. lhc Apcx Court outrightly rc.jccted the pra\cr. lhe ordcr darcd 29.05.2026 and specitrcall) paragraph 3 rclied upon b1' thc pctitioncr r.r or.rld not arnount to diluting the nrain order rihich relcgated thc petitioncr to alail the stalutorv rcnredy ol' appcal. Ncithcr. anr suclt praler !\as ntade in the (, m()(liflcati()n 0l)pllcrtr()n. lt is lirrthcl-suhrrittcrl that thc pctitiollcr has becn granted \c\ cral oirllorlLrtlittcs tlurinq thc cottrs': tll'tclitrtlrcation prrrceedings l,rr thc relevant ta\ period also as has bcen rellcctcd at paragraph l3 o1' thc ordcr-itr origirlal^ inclLrding Ihc persortal hcaring noliccs. It is tirrtlcr srrhuittecl that this Court h1 its ordcl datcrl 11 0i 1026 in \\ .l). \0.6668 ol l()16. ho$ercr. on a qtievatrcc raiscd b1 r te mrs o1' thc reler anl provi:itlns of' thc Act on thc pctitioner about notl-fitrtlishing ol' thc :;eized cloclllllcnts o1' the r.n lsslnq tiles. harl :li:po.ed ()l' the Illattcr tttl the subtnissions ol'thc learrred Special ( io. crn0renl l)lcltcle I tbr Stitte lax tltitt thr,:t- ttlittill'r filcs ri ill not bc re liccl Ltpotl itr thc acliudication prt'ceedines fbr thc relcr aut rcars. This coLtrt a!loticd Lhc atlitrdicatiorl procccdiltgs to go on on thc hasis ol'tlre otlrcr arirrlablc lnaterials $rth thc departtllcllt altcr dtre opportuniL) lo the Iletitirrllcr 1o lirrnish rcpll arcl cornpliancc ot' opportunitr ol hear nq TIre petitioncr * rts. thcrcaticr'. again ,erantcd oppoltunitl ol' hcaring 2l .01.1016 Ihe pe itioncr has Ilot takcn thc plca thaL the sh()\\ causc lloricc \\as issrLerl aiter thirLl dals pcriotl as ohscrrcd itl the order dated 03 0l.l0l5 passed itr \\'P.No.15079 ol'201-1 and batch or thal it rvas issucd in hlcach rrl icctirrn -J(lrr)l thc ^ct. lt s strbrrrittcd that irl thrs []acksrouncl lacts. sincc thc .\pcr ( ottrl has rclegatcd thc pctitiorrct'tcr prcler st0tutor\ lr1.rp:ai irnil rai:c sr.lch grotrntls as arc arailable to it.
1 including the question of prejLrdice in respect of l4 rnissing flles before the appellate authorit\. the challenge to the impugned order- in-original oncc again in thc *rit procccdirrgs sl.roLrld not bc allowed. as it would also be in teeth ot the.iudgrnent of the Apex Court
Wc havc taken notc o1'thc subrnissions ol the learned counsel lor thc partics and thc grounds urgcd in orrlcl to la1 a challenge to the order- in-ori-einal dated 28.03.2026 and the show cause notice dated 18.10.2025 impugned in the prcsent rvrit petition
Sul'llcc it to say that thc prcscnt proccedirrgs have a chcquered historl'. W.P.No.25079 ol' 2021 and analogous cases were the flrst round of' litigation at the behest of the pctitioner rvho came against the impugned ordcr- in-origina I passed l respcct of' the tax periods. to incluciine the proscnt tax period. -[hc Coordinate Bench olthis court on a consensus arrived at betueen the palties set aside the shorv cause noticcs and orders- in- orieinal and grantccl libcrtl to the departtnent issLrc licsh sho* ceruso notices by pror iding all rclevant docutnents to thc petitioner and pass ordcrs in accordance w'ith law. The learned court had disposed ol' the rnattcrs $ithoLrt cxp|essing anv opinion on the mcrits ol'Ihc case. lt had also nradc an ohservation that if the show cause notices are issucd \\ithin thirtr dars lionr the date ()1'thc said order. the 8 201-l -21. Another lounil ol' litisation sarrrc shall not hc held trt hc harrctl b1 limitation t3c it pointcd ottt hcrc 11',,,1 thg 5fiorr caLl\e n(rtrcc\ rclatcd to the perioils 2013- 19 onuards till non-supplr e(' rnisstttg dtrcut.ttettts irr \\'.1'.No.i-i -'-10 ol' 1015. u hich rt as I hc crtracl ol' thc srid orclcr has also hccn t0l5 quote d in the ortle r datcd I I .0i.1026 passed in \V.P.No.6668 ol' 2026 ulrclcin the'pctition,:r hacl approachcd this coult scekirrg a tlircctron rrot to proceed uith the assc\\nrcrlt Proccedrngs otl the b:rsis ol' llrc slrori caLrsc uotices issLretl in respccl ol'tlillcrcnt Lar periods including tltc 2026 \\,AS prlrsued on the cluestion ol disprrsed ot on ll. I l tlnancial \ !-lr l0l9-2(). \\ .P.\o.(r668 o1' \\ AS disposcd irr the ibllo* ins nranncr ''5. l.eaIfecl SPccL,rl (,o\crfrrcDl I'leader lirr State la\ statcs olr instrtrction: tha tlro'c nrissing lilcs. originals ol rvl-iclr atc not arailablc rritlr thc rlcpurtnrcnt. \\ill not t)c rclred tLpon in thc ad.iLrdrcati,,n Prccecdirgs Ior the rclc\ant lcats. 'rherea:. tltcr \oulcl Lre relring upon thc lcnutirting lrlc \os. I to l.l. rrhich 'rcrc hanclecl o\er 1() llr. pctiliofcr hclLrrc \\.1'\rr.157,10 ol l{)15 rvas disposcd ot' on ll ll l01i ti. lrr r rcrr rrl rlrc .tllterncnt l]]lrrle on instru!li,-rns b, thc learrerl Specirl (;(,\crnre|t I)(r(lcr lor Statc lar. rrt arc ()1 the 'ic\\ lliat the glievance ol the peritioncr rclatins to adjLrdication proceerlilil]s rell-rng uporl ccrllin scizc(l (l(reunrcnts. olilinals of rrhich are ruissing rrith the clcpartnrcnt ril. hccr dLrlr addresscd. Ihc ad.irrdicatiorr procecclinl' !an 9.o (Jr()n tlrc ba5i\ ol othct ltritilablc ntatcrials \\rtlr lhe dcpartrnent. of cLrursc rrith tlLrc,)pporlurtil-\ to the petitiollcr to lirrnirh it. r'cplr .]rLl c,,rrltJiancc (rl llrc oltllotttrllit) ()l hea.inS rrl tcrllls of-tl'rc rclr\aft l,ror si,rn.,ri tlre Iclatrgalla (ior,tl. arlcl Sctriccs -lar \ct. l() I ' ,1 | hc rrrit pctilron is accordinglr disposcd ol'. There shall bc no order a\ t(. a(r:ts '
9
It lvould be perlincnt to indicate hcre that the plea nou, being raiscd on thc tinte iimit tbr issuancc ol shor.i cause notices either as per the order dated 03.03.2025 passed in W.P.No.250i9 of 2024 and barch or rclf in-e upon Section 74(2) ol rhc Acr was nor raised in W.P.No.6668 ol'2026. 'fhis Court. takinc notc ol'rhc stand o['the respondenrs that thev will not be rcly ing upon rhe rnissing tiles in the adiudication procecdines lbr the rclevant vears and instead rvould be relying upon the renraining llle Nos.l Lo 2.1. uhich ucre handed over to the petitioner bcfbrc W.P.No.35740 ol'2025 was disposcd ot'on 12.12.2025. disposed ol'the \\rit petition with the observation that the grievance of the pctiLioncr relatin_s to the ad.judicalion proccedings relying upon certain scizcd docurncnts. originals ol'rrhich rrcrc ntissinq rvith the departmenl.. has bcen duly addressed. The adiLrdication proceedings could go on on the basis ot'the other available rnatcrials ri ith the departmcnt, of course, rrith duc opportunin to the pclitioner to lurnish its reph,and cornpliance ot'thc opportunity ol'hearing in te 'ns of the relevant provisions of the Act. 'l'his order was assailed befbrc the Apex Court in SLP (Civil) No. 12390 ol 2026. It is appositc ro quolc thc order dated 13.05,2026 rcndcrcd thclcin hy thc Apex CoLtrL li e.rterrso hcreundcr: ..1. \l'e hcalil Mr. Ualbir Srrrgh. the learned senior counsel appcaring lbr thc petitioner(s) and Mr. N. VeI]karararrarr. the learned A.S.C appearing lor the respondc'nt(s) along lith the olflcels ol the I (.1 l. lhc pctil oncr plrrerl tbr thc lirllosing bctirre the llrgh CoLrrt:- Depatttttcnt. trlLtrtl-r. \l: Kranthi Boda.,\sst. CLrnrnlissiottcr \ls. Dcepa RerlJr..\ddl. C,,ttt trr issiottet . Ms. Vasttrt.lagannath. Acldl Corlrrissi\)rer rnal \1r. I \ I)ra.ad. l)cptrtr Statc Tar O]llccr. 2 llris pctirior ariscs lt.orr lltc otder passcd br the High Cotrlt tbr tlrc \tate ,.rl lclangrrtit tlrttccl I l.0l.l0l6 lrr \\ rit I)clili'1rr \o666li l0l6 lrr rrhiclr tlre \\ rL I)ctitiott prclirrcd b1 lhc pctitiorlcr hclern cit rc to lre tltsposccl rri. ''!t i\ tlttrc/t)t'e l)r(\(tl /ltLtl thi.s ott'hla ( ttutl tr'r.,r b( ltleLrs,ll tt t\\ut Lt Il rrt ol \htntltt tut t)r t 11 ollt(r (tpl)t-t)l)ndt( rItl ,tr ,,'ilt't t)t'tlu'r,(l1t)1t ,lctlutirtg tlt' lttglt Iturt.lttl rt.tr,,tt Il tltL i llLtltortrlt'ttl itt i.\\ttitlg Rt'nir./ lcr \otttL tirnt l)r).\t)nul ll\'dt utq Dt :5: )l):6 itt\i.\littr lctitit)nu to /tr0ttL'd r ttlt tha uclltrclittrliou lor r/.!\r'\.\/7/('///.\ ttl!ltLtt(tl tllllcr tlttlv ctttttc ttt)ti.('.\ tor lh(' \etil lt)lt)-:| :i1:t):0:l :t):l )l)::. )0::-:a:1. )0:J- )l t{.1ttI l)ct )-1, \ttlht)lt (t)n\1(lcrittg l)eti,ion(r\ t.cl)tL\tut,ttitttt\ lt::l):6 ttnl ).1.))ltl6 ig'trtrtng lict:tt()|!t \ t)tittttllt)tt Il iIl /urrtr:httt! lha sci-ttl ,loc rrtttL'rtt, i/ ttttt t /ilt'r to t'rtuhlc lllt l)(lilio,lcr lo tLtl, ttt ilttutlt,l tutLl (l/t'ilt\'t' rtltlt fut lttrtltL'r. cflcclttt tlLl uuht:t\,,1 .tljtrrli.utiot. urtt/ /irir o,.,yrtrlunitl ol haur irtll it, tltr' ttlt()r(\t o/ justita. ontl ltctitttnL,rs rLtlucsl to AL'alt tlt: l,,ot,,ttlin!' in ul.tttrnca until li\l)o.\ul ti 1..
Vo, 1. . tnd J nl )t)l j in ll ./).\o.-l-.-10 o./ 202i tttld II'l\ \ rt l()-1 /J rtl ,'/)l-i ./\ tllcgtl rrthilrul und rotltttr| t') I't otriott .\cL 6 l-jr t)/ (,.\'l lLl )01 '. rutd tt) \rLlutt ll\ ,lttt'i t lltL tr'.\l)trtd(ttt\ trt tlxt,t trll t Ltb' t' t! t r t' t i | 1't ot t i: tl r t t.1 s i n i I i t t I ttl ugu i n t t i 11 L' Pc I t I tot 1c r ( 5,,c. I ol tltL (,.\l .1tt ll)1.. rtt luiiura to /unt,:h ull tltL' .lrtt trr,rt,ttt' rutlttlitrL thL l1 :trhlctt rttit.sirtl fila.s t ht, h v t'tt, :ei:,'Ll tn :h. l) :0:-l vrltich tra ulm,llcdl.t. tlol odil(,hlt .trtlt tltt rcsltttttlutt ttr:' I tttd 1tct,t.s stth ,,thtt ortLt ,,r ,trt/,t t 1)ttt\- (l((lt /il L ttl 1tfit1tcr n tltc t ir( ul\lul (t'\ rtl /ltt L'tt.tc It it.tls,, it\t !Dti ttt'\Lttrrn llttrl thi.s lhn'h!t (ottt!tttLtt h1, 1tl1'1154,1 ltroL tctlittgs .stLrr ull .f urthtr lmcecdittgs l)ur\trLttlt o RLtttttttltr \oti((, Lunt l'crx,ttrtl Ilcorittg l)t.:4 : :t):6 rrrrrc,/ lr lll( rt'\l)t)nl(nt \rt I ittcl rlin,o t t(()\'al'1 ,\'rc('L'tlittTt: ,rl.ltttttsl tlrc lttlitit'tttr if unr. pcntling li,ltosul o/ tltc thot' t t it p(tition ultLl pi:\ .\u( ll t)tl1(,, ,)tlrt trri,,r' ttttrt tlLt, t lil trtttl 1to1ri,r ii lltc , it't tttnst,rrt"rt rtl /h,,r ttrr, "
II ,1. 'fo pLrt il bricll). tllc Pelrtrorler u'ent befbre the High Coun rcdrcssing the grierattcc that as thc rL'spondents' i.e . the Departnrent thiled to firrnish the copics of thc serzed docutnetrts forming part ol rhe nrissing tilcs it uas Llnablc to subnlit a detailed and effective reply to the sho$ causc notices. 5. lhc casc ol tltc pctitioncr bclorc lhc lligh ('oLrlt t\as thal \\l'lerl search was undertaken by thc olliccfs ol l.he DePartment' I4 files were seizecl lrom the office prentiscr of the Petitioner These l4 flles. according to the petitionel conlained inlportant documents like invoiccs. etc. and in the absettce ol-copies ol those docutnetrts, it was clrtllcLrlt fbr hinr to establish that the allegatiorrs levelled by the [)epartrlent ol' fr-aLrdutent tratrsacLions or bogrts invotces were basclcss. 6 lt appears that tbr tlle Asscssrrlerlt Year 2018-2019. the final assessnrenl order catne to be passed orr l0 12.2025. Ihis order rvas nrade' a sr.rbiect ntatter of challcngc by way of Writ Petition No.8587/2026 belbrc the llrglr Courr. l-his Pelition uas disposed oL re legating the petrtioner to arail appropriate alternate remedy. 7 lnsolhr as tllc Asscssrrrcnt Yelr l0lg 2020 is conccrned. thc llritl asscssnrcttt otdct catttc to bc llasscd orr 18 0i.2026 and lbr the rcnraining Assessruent Years. thc order catrc to be passed on 22.04.2026 ln sttort. the position todav is that final orders of assessnrent harc bcett passed br tllc colllpetent authority with respect to the liabilit\ of thc petitrorrcr as allesed We only need to cottsider uhcther tlte petitior)ct coLrld bc saiil to be serioLrsl) prejudiced in rhe course ot asscsstttent Proccedir)gs in thc absence olthe l4 flles which havc gone nrissing.
As notcd afbresaid. thg c25e 1rl'thc pctitioner is that if he would hare been in possession olthe l'i llles. he could havc established his case accotdingll uhereas tlle casc ol'tlte Dcpa(rnent is that these l4 lilcs arc cvell tttherwisc t]ol relc\allt arld not a single docunletlt of thosc I4 llles hare been telted Ltpilrt itr tlle assessnlent proceedings. 9. [he petitionet'has rcacltetl a \tilgc \\hcrcill it is rtor'r left *ith no othcr opti()n btrt t,r prclit stattrkrr\ Ill)l)cal Lrndcr Section 107 ol the Goods and Services'l-ar nct. 20 17. i0. In thc pcculrar facts atttl cilcutllstarlccs o1 this case' we relegatc the petitioner to the rerned) ol prlelcrring stattrton appeals $ith rcspcct to cach ol the asscsslllcrll ordc|s belbre thc appellate authoritv alicl a prc-dcposit ol'59'o of tllc t,.rtal prirrcipal ta\ amotrrlt' I I Wc granl lbLtl trccks'titnc l() llrc pctitroncr to preler appropliate appeals rr ith ple-deposit r? -r "'o oi the principal tar anroulrt'
l il In.rrlar ir: tlte pr ilirpal ilfqLulcnt canr asscd rr Mr. []altrir Singh. trc iciLrrlc(l seni()r c()l t\cl appca ng lor tltc pctitioner \\ith rcspcct ti) thc l1 llle' hcilg lr,:l br rltc l)eparrn.ent tltcr.eb\ caLr\lrr \eri(\rs I)reiLr(jice l(r hi\ clcn1. it shall bc opel lbr thc petittoncr to fai\c th \ conltIl (rn be lbre the appellate alIhorir\ iD accordaDce \ith lau l-l The al)n.'llllc autlroril\ \lrall lool ilto all tltc r.ele,arrt aspccl\ ol' thc rnattcr all,l tirkc an appropriatc rlecision it this rcgarri wjthoLrt heirtr.: inlltren.-:d rt an\ tnannet br artr ol thc.rbservaiions nradc br the llieh ( t-.Lrrr rn the irlpurnecl olclcr belolc us 1.1. \\ th thr. atirrc-:aicl. tlrc Spccial Lea\c Petition slarrds disposcrl o f'. l. I)trrding ilpIlicali(rrr(:t. il ilt\. al\o slarrd dr:prrscd ol SLP tt.1 rqr-;r91,'015 L Il r ierr lrf rhc or der pas\cd in SLI) (C ) \o. I 2-.90/2016. rhis Ilctrl!on alsLr sli nd dispo;cd o1' l. Pefding app icarion{.t rl anr ittter'\entr()n alsr stlrncl rlispos,.:d irl ' inc lrrd ing apirlication ti,r
A pcrrrsal therc()f inrlicatcs that the prescnt irnprrgned asscssnlent ordL'r n0sScd orr llt.(tl.l(ll(r an(l thc aSScSsltcnt gr(|lrS Litr thc rcntatlinLl \ cilts passcd on 2l o.1 l0l6 hare aiso hcen brousht to thc rrotice ol' thc ,\pcr 1',,r-,,-,. Ihe Apcr Court ulso took into consideriltion thc issuc ol rri\sing lllcs ald rh:r'caficr ohser\ed that thc l)etilioncr has reacltcd a \\hcr. rt i: rrrr.r le Ii \\ith no othcr {)ptioll btrt to prclcr statrrtor\ apl)cal under Secrir n l(tl ol' thc Act. In the pet:Lrliar lacts ancl sla!e circLrmstanccs. the p.tirioncr \\ils .clcs.ated to the rerneclr of prclcr.rine stalLrtor\ appcals rr it r r.cspccl t() cilclt ol' thc irsscsst-ne,1 .r.dcrs bclbrc
the appcllatc authoritl. afier a pre-cicposit ol'5% 01-the toral principal tax arnount within a period of fbur weeks. The petitioner was allowed to raise all the contentions befbre the appellate authoritl. in accordance with larv. including the question ol pre.judice caused rvith respect to l4 files being lost by the dcpartntcnt. [t was also observed that the appellate authority would not bc influenced in any manner by any of the obscrvations lrade bt.' the fligh Courl in the order impugned therein, Therealier. the pctitioncr rnor cd Miscelianeous Application r.r-os. l7g.l and 1784 ol 2026 seeking rnoditlcation of the order dated 13.05.2026 on ,'r hich the Apex Court passed an order on 29.05.2026 with certain rnodiflcations. The order dated 29.05.2026 is extracted hereunder: ''Bv thcse Ap;rlications. thc applicanr (the original petitioner) has prayed lbr the fbllow ing:- Miscel laneous A oo licat i (i,) Alltn, the pre.\ent Applicution und uotlifi the Orcler clatad lJ.0).2026 quu thc .ulditi()tl o/ ltra4eyxit of 5,f, ctntl,.tr peruitrtng thc Pctitionar to.filc.\tLttutor) upltcul.t tilhout pra4epo:tt c.rgcrinst the utljtrrlicutiort ortler: fir f-l' l0t9-)0 l02t-22. 2021 2J und 202j-21 1tu.t.scd b.1, thc Re.tponclcnt vithin tlrc.\t(ttutor.y tirttc periocl prcscribed trruler Sccli<trt 107 oJ thc CG.\T _,1tt fi.orrt the untl/or renruncl the orutter futck lir utljutlit.crtion o/tar cr/liding thc patitioner tr reosonable oPporluntU oJ bcing heunl atc[,ot-. (iil Pu:.s .;uth other nrd.f rthcr rtrclcrl.sl tr.s thi.t Hon,hlc C'ourt tu_r. decnt fit und prupcr in thc flttt.s uud t irt.uut.ttctnce.s ol thc cu.se. in the intcrc.\t of ju.\t iL'c. M isce llaneous r\ l3 lrcat ion \o.I 185,201(r:- slr Ito-L7 8 4i2q2 6.. (i) Allc,v rlrc prc.sent upplicutiort uttcl notlrJt the ortler datecl 13 05.2026 quq thc cutdition ol pra-deposit o/ 5tr, ctn(l p!rmiling the [ratitioD,,t t,t lilL,tl,l,trtlr \titltottl 11t\it11t)\tl LtnJ t)1 t1tr'ttlt 'ud v/ 'r,.rirl, ,t,,' t,liucl,rr,tt,',, Ot'lcr 'l'tt'J (/-'1l-'-'/)-''i 1t't.':"1 ht tht' n,lrlr,,rr, t.,,,, ' ,,,trl ,",,tr,,t.1 tltt' ttttttl(t' hLt(k lor 'dlutlicLrlion ullct' ttJii'tttttn,a llt( f(tiltotttt (t t(Lt\t)tlLthl(' appt)rlttttit'' rtl heing lu'urul' t-1 rhe,ilorc:aiil. 1hc \lr\cellarreorrs'\pplicelions arril tttt lLr:t \itth t)tttL't' ttttJ lttt th(r rtrtlLrrs/ Lrt tltis Iltttt hlc ( ()url n]d\' tlt,tnt.fit dnLl prttpLt itt lltt'ltttlt rtlltl rtt(ltttt\ltt Lltt"f lhc cota' I \\ c oulright rclcct tltc plalel insotar as doinq ituar rvilll lnna;tiu,, nt pi.-...pu.it t'i :oo. ltoscrcr' tlle StatLlor\ Appeals mar be prel'erreJ rritlrin tllc stattrtor) Iitne pcriod as-Pro\'rded trnder icciio,, t0; of thc Cenlral (ioocls and Ser\ ices Act' l0ll'
It ' Lrpt,r rhc tpplicanL \\lletlrcr t(r prettr arrl Stattrtorl '\ppcal oI aritil anr olltcr l-el le(l\ lll la\\' l. \\ irh prourpted the pttitioner ttr lnterlocUtor\ \pplicatiolls aIe disposcd ot
I'cndin!. application:. il artr' also stand disposecl ol' l0 A pcrusal (rl the nlodillcatioll order \\ollld show thilt the petitioncrhadonll:o-rglltfi)r\\ai\crol'thcprc-depositr'1'5louhichthe Aper Court outrishtl\ re.iectcd Houever' at paragraph 3 thc Apcr Corrr[ ohsc'rr eci that t is ol]ctl t() the pctitioncr \\ he th( r to prctcr an1 statlrtor\ aplleal or a\ail an\ othcr rcllled) in lari This seclrs to have prctcr the \\rit petition on the grounds taken ancl relerrcd to Ilereill lcl()rc I l. lt is lruc that tltc L otlrdirlatc Llcllch of this court ln its orde r- dated 03.1)3 2025 passed ir \\ P No 2-5079 of 2024' while setting asidc the inrpugned sllo\\ cLtLr:L: noticcs and thc ordcrs-in-origirlal relatablc to thc
5 rclc\ant tax periorJs including thc present flnancial year 2019-20' grantecl libcrty to thc departmcrlt to issLrc liesh shoq'cause notices rvhile obserr it.tg that ilthcr $ere issucd $ ithin thirtl' days fiorn the date of the saicl order. the sarnc shall not be hcld to be barred by limitation Be it also indicated hcre that thc proccedings under challengc in \\'.1'>.No.25079 ol'2024 and batch *cre lbr the periods starting fiom 20 l8-19 till 2023-24 in respect o['\vhich the Coordinate Bench o1 this corrrt \\as inclined to tnake such obscnation. Alter issuance of the shou cause notice. thc clucstion ol'nrissing tllcs *'as raised in W P No 35740 ol' 2025. *hich r.ras disposcd o1' trl this court on 12 12 2025 in the llr il r) l lcr e \l ritctud hcl ctrrtdcr:
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On an earlier tlatc. ultctt tllc lnatter was taken Lrp. learned Special Corerrtnrcnt Pleaclcr lbl state l-ar rras allowed tinre to obtain ir)structions ott the questioll of scllrttlcd copies of certain documents' rrhich ucre seizccl cluting invcstigatiorr and wlrich tbrrr part of illventor) or I)arrcl'tnatna apart ti-om othcr tlles. rrllich have alrcady beerl handecl or e r'. the Pancltrtattta- ou rrhtch botlr the partics rely. is at page Nos' l l5 antl ll6 ol thc \\'rit l)etition. I{elcrarrt portion of the Panchnama is e\tractc(l he|crtIclct : irrrrr"l tl oe ro ILc \\\, \ I L)l lli L5 )( )\ P.\Ril( ili \ll s lll-t llN I RY NO ,,,:.t,u." tr,ll tt,lc l, rr tr\ No.l lo 97 Sules l) tl I r 1.. llill\o I Io ll{t ot 2021-21 202.1-21 + i :"f *l f ,f L r,t" tiu.t,,,'" itill t ,1. iitc. trlLL t it. l]rLl \o l l() ro ll39 I !rlr\ I to 105 llLll \o I 1(l lllt llrl No.l2'.t to 60lt t02l -2.1 202)-23 2l)22-2i 1012-13 2021-21 l02 t-22 2021 -22 2021-22 I Salcs l) rll lil. Il l'ttr It lwr lIl \.il .\ li ill l'ilc e' ll ll I llt l)ureha\c\ Slorc. rhr5. l) rll lLe I I l)ufrl)rl\c\ Slor!' LnrL\ \o I t() l19 IliLl No I to 210 llillNollllo'1'l'l 201l l2 2021 tl 1 r:r'c. Stot'ct
l6 I n[\ \. ] l,r lr() l()l l,ll ll l.l Itl !s l9 .?l ll '(n t lll\ I Il, I )rrtr ril.. l), I I LJ l)r,rahIic\ \L(rra' \rl.it ri Ir19 llLrr.hrr.e ll Lll I ; \llc' l,r lll. i.it.. ltt Il.' l'fr.Lri ..' \ii!.: i'.r .lri:. lILl l . \.rl.s llill I lr irl.: ll Ll I . llL { :.' )tl.-l l)rL".l1 ri. \t(r,r I l'l..tt \\ .l i'..r iLrrclr llt,i.t l()l l-ll r':rni-: tlill\o I to 156 lntr\ \o I 'd lll l0l9-l(l 'ilt\. lrL,tt0 ritrri.:rli,:ll l0l9-l(r I0l,r li, l() | ()- l(r I utrr \i) I (,'86 l:ll I\(,!L, llI _ Li tt lo I t: 1,, c.' t i :o r [t,, i arrtx- t,r lo tt(.1') t' ll)l 8- I'l t()t 8- le 2019-:{) l l.c. \tol.\ l.r'r . I r lJli. I r t\c. \lr)i$ l\i. \l,rl- .lrl. I l.' in. t l. -t :ini-: r f-. |. t -. t i :orr,: r l:o:i :-t llo r- t.r .t Llc Lla ' 1t( Rl'l -\L}\I llrlL \,' li-r"I t i-sls 1,, ttt tt l \,r!c. llrl .,.,[',1,t \rl l.i t,.i . \.5 ll.trrl' ( rrL',-rc l*tr' \l ' r',r. iir,,,L i rrrLrc l-'Lrc \LrL' \tll rlrr.. ( ir.,irr I..Lr. \lrl r.,.i it., i t 1q,r! I).'ir.'.rr \lrf \ rs ll,rrr. I Lrqu. l)'f(r'rl \ 1i - lltf r,,,'. t lr.rLr. I).n"'ir Slin ( P( I llrtlc\i ' ii 0llt lr) il.0-r ll I tr lt tt I,:7 0qlii 'tttt:t,tLL,'ll0lll , !f i i: lloo( I .l! illooL l'r lil I 8-llrl: l0 I l'l0l lt ;11t':'t:: -L I l.ct it bc irrtlicatcrl tllltr tltt petiltotr'''t'll'rr Ieucirctl tt'pit* "1 tllc l)or tllcs f,,),,] t", i,,t \o:'l 1rr I I u'ttltur lt: pcl itr ()\\ I ulsc also' lts o,,atr,a. "a, il te lltrion tLr tltc oltlcc lilcs tii'rlr \clial \'rs I t(r.l I r: \ccpt il;;i .,.l,,t f . 8 arl(l t) I)ctrliorret rtlsi' sortgirt copies. ot thc doctrrncnts .lrr.,u'l'.i","A at rrt(rrral pagc \r-r'i ol pagc No ll(r ol tlrc \\r'it Pctition' rr hich is crrraclctl llclcitlahor e -s. Ycstc[(litr. $hetl tl']e lllatler \\as Ial\e11 up' learned Specral (i,rrcrnttrctrt Ilcatlcr lirr \tittc litr sLrbnlirrctl that (lle Stalc Ia\ ;.;: ;;,,.,,, ,' ,".,'l' ""1' tlr'' nrr''l' u"pic' 'rtr'l pett lrtrt (\' rlirrrrirrr dicir,ll (' l1i(. I rllL d'r!trlrl(lll' ilrrrrll(;al('l 'r plle lli ol tlr' \\rit PetitiorrLrnder')lllceFilcsScrlalNos'ltolllcrrrrngaside-SerialNos'l' ;-;,,i ', \h clr llte petitlor'rer ha' alr'eadr got arrd 6 doctrrrrcnls arr,,.'*,a,:, a, ,,1,. ro' i l(r ()l'th' \\ rrl PetlLiorl llc soL gltt tirllc 1') hring thcnr ()1r recor(l rrilh cLrlltcr thclcol thlottgll allldarit' It *as also ,r.,i,.f-.4,t,",.,,,." tlre la\t dat'r t't pa"irrr': t'1 tlre or!lcr itr rcspect of irssc\\nlrrrl )c,Lr l(llS-l() ' il I l ll tlre |,.titit'rlcr lllrirlg lrlcd it: ,"pt. , ""pa.t,'l lle 'lr"rr !arr\c rl()ticc lLrl tle said asscssllrcllt Jeal- rna\ he (lll.eclc(l lo strlrllrlt a sltpplcnlentarr replr'-al'lidar'it uithin a ,l;u"1 ,. ,*., lre rtr:al ()l tloctrrrtetrts heint s-rpplied to It so llrat the l-
l7 l-earncd coLrnsel fbr rhc petitioncr does not object to the said ;lill;,1il ,r"r^r,ncrr is abte ro pr\s ()rdcrs rr irhin rhc srarurory period of. 6. pra\ cl I Since rhe copies of rhe enunrcrated docrrmelts as stated above l]ir" n,-,", supplied. perrrioner is a o*cd ,i.. ,iri jt.ij i6:itn ,ut,,rit rl\ supplu tcntar.\ repll -atiidar rt
OLrc nlorc oppoftunit_\ ol personal hearing, if required, be granted to the petitioner on 22.ll.l0lj. l" fr',,rfr'., "pi".iu, ity, *ou rO U" sranrcd ro rhc petirioner. I-hc Asscssing ofllcer/A,lj Lfulc;li,,J Onf .., l, rrr libcrrr to pa\s or.d(.r.\ uoon ..on.,idcl.ario,, oi ,1,; p";ilj;;r""r:, ,"p11_ rl'litlar it irr aciordance u irh larr rr irlrirr rltc starLrtor) p",.j;. '"'' 9. l.eirrrr,.rl (r)t.llti(l li,r tlt, r ancJ .r to o,a;," 'i". ,;:lo;i,Liil':J];i,T;::i ilfii""i:*l[):; r idc,rgrirphcd l0 I.cr it bc dorrc on tlrc fi)llo\\ ili.r datcs as rrcll . costs fhe instant Writ petition stands disposecl of accordingly No As a seqLrel. m iscclla closcd... rncorr: petitions. pcnding if any, stand Il. l'hc ad.judication proceeclin-c.s thcreafier continued w,hen the pctitiorcr oncc asai, apr)roachcd thi5 courl in w.lr.No.666g o1.2026, lhc pctitioncr has thcreattcr approachcd thc Apex Court and pursuaut to thc obsc.r'ations r,adc at paraeraph l or.thc rnodlfrcation order dated 29.05.2026 passcd b) rhe Apex C.ourt in rhc Misceilancous Application Nos.l78zl and 1785 o12026. the pctitioner has prel.erred the present $.rit pctirion raking the above grounds.
ili l6.l) II. .\ pcrtts.tl o. tlic itrrl.rtigttccl ortlcr'-in-origirrlrl' spet:ilicalll parar:raph l.l. rr or.tltl 'h()\\ llla1 rhc pcritiotlcr had trcen given tlutlrhcr ilf noticcs to firrrrisll its r:pl1 arlil tllercalicr Rcrritrdel N otic c-c tt nl- l)c rsonai Ilcarins noliccs \\crj ltlso i::Llcil lirr all thc \cars olr ll0l'1016' table containing thc ntunber ol opportunitie: srllntcd to rhe pelitionel is extracted hereundcr Dirl. l)cseriPt ' "t ' :sitl.ji:r rerL t t. lla:,lrccrhlgh-\arlpalh I ( irclc i:'LLctl lrrtirrlxri(rrr r-t la\ a\certllirr((1 as hc ttl' l'alabl..' rn l Olt\l (l\ l DltC 0l'\ r itle AR\ \r.. '\D-r6()II:0j:rI8I.. Rcl lt)I (r')I I j 0: I j 5 q '' ' 'll :Ioi ,'l' 1r [1r j[1;- .rCf t'tj. tla.l,""tbaglr -\a rrrplh I Ci|cle' issrLr:d r 2016 and lo (r3.1016 'l hc . SI,\1. .1 (t \t-rticc t,n l-.0(r.l0l: t'e le a' itr g I cc-rrtcl r,r o- lo' -- f t t t-l-r. tl.tt,.'"tL',agh-Nanr pal lr - I C irc lc rssLrctl rclclt:ccl Lllc eopics ol tllc rcc'rrcl li)f tllc \ c1r 'rrl', .'(,.,1r {ri n-'U^- oI o-.:d:a ,rC'fCt l. liishccliraqh-Narrrpallr'-1 ( ilclc isstrccl loticc clrril) ing lltc qtteti raiserl br tltc Iar' Par er (rised aiie| receir itlq t'ecord olr Lr.l.0l.l0ll ri.0-.:01i :io- :o:i' fCrCir. tlo.t,..,t',agh \arrrpalll-l Circle' i:stre(l \r-ticc clerilr ing the qtrctr raisc 1 bl the l'ar I)ur er r,.'!:ltt'tlttlll t'elclt:illg tllc S' t i1-ltctl l't"rrc :l:1, 1' '' , ' {i:rt:tt. uilrp-t Circ e i'sLred \oticc lbr llling l'.rr r.1,tr.r lr'(\ \\(l- r"'rc.l lll tl'c '"pie ' Lhc rctcrlrrt recold rtlong rrith hc copies o1' \;"il,tc,l l .' -e \lrp.. v rt-Tt. ila'hec,bagh-\arrrpalll I Circlc' isstrcd \(rti.c .utrr I'etsollal Ilc.tlirlg to he llcartl otr - ,rX. rl: \t rC t r. tli'heerna-ulr'\arrrpalll I Circlc' issrtctl \(rtrcc (\r 19 0q lqli lbr re lgasing r'gcord- tC tC t r tla.,treirbriuh Nanrpalll-l (lrrcle i\5uc(l nrrtice itr Folrn CS I Ill{C-0 I r de '\R\ \l) 1 60 I I5 () r - r'r 8 L. rn I{cl. \o.ll)361025011581N os.-0:: 19.08.-()lr 8 () ll.l().:()li I(t tr).tL:01i or 18. 01015. v rit'i L lir,,hec,bauh-\arrrpall)-| Cir.clc. isstred l
l9 \oti.u l(crttirrdet .ltnt Pcr>otlal Hearirlg isstrcd 1 .,rr 10. ll.l0lj lbr all the )ears - re(-luestilrg the ] lax Parc| to fi]e written ob.iections against the notices issLred lrom 2018-19 to 2023-24 (up to Dec'21 28. r r .2025 AC(C l- ). Basheerbagh-Narnpa lI was video tecttrdittg v"as allo Qucstionnairc tbl Personal r 18.1 1.2025. y- I Circle. PH wed and issued hearing orl shecrbagh-Nam pally - I Circle. e issued 10 flle relevant lecord as ll l0t 5 6 t7 12.202s AC(C l). Rcrn indcr rro Ba tic li t-1 AC(CT). Rernindcr noticc issLred to file r nrentioned on 20.1 1.2025 Basheerbagh-Nampally- Circle'1. e-PlI iC,lf t t. Illshcclbagh-Narttpallr Crrcle- 1. I(cnrinclct' nttticc cttttt l)ersonal Ilcarirlg isstred tor all rcats to be hcard on 21.02 2026. AC(C'l'). B a sheerbagh -N a nr pally Ilenrindcl n\)ticc curlt Pcrsorlal []ear lbr all rcars to bc heard on 06 01 2026 ing issued r l.0t.t0t6 tri6-1.
0 C ircle - I . t5 t6 26 20 20.0i AC(C f ). Rcnr intlcr' tqt4"q Basheerbagh-NamPalll Circle- I . lrotirc crrn Personal Hearing issued ri to bc heard tln 2l.01.2026 l+. Much rcliarrcc has bcen placcd b1 thc petitioner on Section 7'1(2) of'the Act to contencl that thc sho\\ cause nolice was issued without conlbnning to thc sir rrorlths pcriod ol passing the ord er- in-original and it is thrr-c f urc v it ia ted. I5 Sccrion 74(l) and (2) and Scction 75('1) and (5) of the Act are cluotcd hcrcunder *11. Dctcrmination ol' tax not pcrtaining to the pcriod upto l.'inancial \err 2021-2{ not pNi(l or slrort paitl or crroneousll relurrtlcd or-inPut tar crctlit utongll availcd or utilised by rcason of fraud or an1 rrilful nlisstatenrc[t or suppression of facts'- (l) \\'herc it appcars to tllc plol)cr olllct:r thal arlv tax has lrot hecn paicl ol short priid ut, "rr.,,,.,,utlr rclittlcled or rrherc input ta\ credit iras [re",r * r.,,ig.lt a\ailcd or utrlr5cd b) reason of flaLrd, ot anv rvilful- I
nriiitatcnrer( rr \uppl-L'\sion ol'la.ts t() c\adc ta\- he shall scrrs rr0tire or rhe lrcr5(rtt ,]hurgcablc rrrth tar \hich lras not bccn s,r paid ot rrlticlr ha. hcc!r .(r.rort pairi or lrr rrlrrrrn thc rclirrrd lras crrrrncotr:lr hccn ntarlc. ,,r qh.r ira: rr|trIglr arailer] ot Utilrscd inIul lar crcd t. rcqrtirirl h r ti. slr,.rr crLr\c as l() ,,rhr he shoLild not fra\ thc ilnolrtt spccifie(i i1r Ihe rroticc alone. \\rth intcrcst ptrrablc thcreort urtrlcr' Sertirrn i0 anr a pcnallr equr\alcnt to thc ta\ spccifieil Ln the nolicc. (l) Ilrc p opel olllccr slrall i:sLrc the noticr Lrnclcl rrrb-scctiol tl) at lcasl \i\ n( nth\ l)ri()r t(r lhc I nre lirrrit sPccil r'tl in srrb scctioll (10) lirr Lssrnnce crI t,rilcr' \\\ \\\ Mclc usc ol'thr. (-i ) I Jrc prtrPcr Lrllico per\L)ll ellar!real]lt !\ illr ta\. thr.) heaItng li)r rcil\Lr]]\ lr) l]\ shall. il-srrttlcicnt c,rrrse is sl'roirrr
Gencral I) ror isions rclating to dctcrnrination ol tax (-l) \n,rprrrrtrrnrtr (rl'lrcarrL :hlll bc srantcd ulrcre a letlrrc-rt r' receiretl in irI tin{ fionr thc pcr\()n chargcable $itlt tax or pcnallr. ,rr' rrhere arrr arl\cr\. decriion r\ c(rnleIrl]lated lgat,tst srrcl pcrson. pcr sorr itnd hr tlrc arljoLrr.n qra t tirrc to thc sard lccLrrrlctl rr rrritin!L l)ror id:d lltat to srrclt arl]oLrrnntcrrl shal bc gra tlran tlrrcL' tinre. tr, a pclson rirrrrL tlrc ltrocecdilrts. l lc(l lirl ntole \\\ Itr A e onrbirre d r'aa(ling of tltc rclcr ant pro\ isr()ns hcre inal.',or c \\'ould indicatc lllrl lrt rctlLrircrnenl ol issuirrg slrorl culLt\c noticu\ it\ Irct Scction 7-lt l) ol' thc \ct bciirrc a llcri(xl ol si\ nlonths fiour the datc ol' pa:sins. of the ordtr-in-originll d,,cs not appcar to bc ntarrdaLotr irr natrrre. as r)() consc(lucncc-i thcrc()l arc pro\idcd in thc said pto\ision rrtl "shall" in such a sitrration \\ill not rcndcr i1
2l nrandator),. Even otherli'ise, such prorision has to be tested on whether thc asscssee has su ftcred an.v- prejr-rdice 11 . ln the lacls and c irctl rrstallces of' the case. it appears that the 23.0i.2026. As ohscrvcd hcrcinlhorc. irl the earlier procecdings ln petitioncr was allouod several opporttrnities alier issuance of the show causc noticc on 18.10.2025 to lirrnish its reply and also lor personal hearing. Even alier the order passcd b1' this court dated 11.03.2026 in W.t).No.6668 ot'2026. Iurthor pcrsonal hearing notice was issued on 10.0i.2026 in shich the petitioner appcared and participated on o 35740 N ol'2025. datcd 12.12 202i. and W.P.No.6668 of 2026 the petitioner had not raiscd the ground ol non-observance of the proi isions ol'scction 74(2) ol'thc Acl nor the breach ol'thc obscrvation madc in thc ordcr datcd 03.03 .2025 b1 the Coordinate Bench of this courl. It is thercfbrc to bc scen whether the petitioner has suff'ered any rcal prc.iudice lbr non-adhererrcc to the tirne period of'sir rnonths issr-ring the shou causc rrotlcc prior to passing ol the ordcr- in-original ln Itt. ln the tacts and circurnstanccs o1' this case and the nurnber ol opporturritics grrntcd [o thc pctitiorrcr lbr filing reply and pcrsonal hcarir.tg. sc alc ot thc rict that no preitrdicc has boctr caused to the pctitioncr on that ground. llrc cttt oll date lbr passing the order-in-
original itr the cltse trt thc tar pe|iocl order-irl-original has hcen l.rasscd l0 19-10 \\ a-s trp to -1 I 0l 1026 I h'^ on ltt.0l.l0l(r ic ' riell riithirr thc order to stlP[](ll1 that tlrc b.rckgrotrnd ot' the peri,--rd of linlitattotr bc allosed to llle a relceatecl to t he pctitiirncr has also raisccl the plea that it ma\ lrcsh rcpll taking. all such qrouncls ol'Iarr and lhct as are arailahle to it be brc thc propcr olllcer so that adiutlication can takc plaec aficr consiclera'iott ol'all thc clotttrds aiailahle to it Ihe pctittoner hzrs itlso siluulll lo raisc urotrtrds oll lllcl'lts 111 suhrlissiotr. I lo\\c\ jr' uc arc ot'thc r ios that irr litrgarion thar has cn'ttcd lttlcl br thc Apex LotLrt itr i(: ortlcr tlaLctl li 0-i l()26' tl-c pcttttottct nrorco\ cl the catcgorical dircctions passecl \\ il: prefl'r thc slatuL()rv appcal sith plc-dcposit ot' Ihc \os.1 181 ancl I r85 ,ri' l()26 $ crc lirtrilcd to \4isecllatreotrs \ P P lic rlt iorr * air cr tll tlre Ple-dcPtrsit rciccted itt its oldet datctl ohserrcil at Paraoralll I rrl' petitioncr $ hethe r to Prcllr rr'ltlcdr in larr ' ol io o rr hicll thc .'\llex 29.05.l0l6 lloscr et ' thc [hc ortlcr (latcd ]9 0: '1016 au\ stiltutor) apl)cal o Court orrtrightll Apcx Court had that it is trp t() thc arail an1 othcr lq ['porr cirtlsic eratirrtl tll-thc ctllire litcts ancl cir'.]ttt.nstatlccs ol thc clsc ancl ti)r lllc rJil\ttns clrscrrsscd hcrcillabo\ c. *t do ntlt lincl anl
-) To 1 2 PSK. TKS I rc son to cntcrtaill thc rlrit pctition Thc petitioner is at liberty to avail thc sLaturorY rcnrcdl as pcr thc obscr\atiorrs ol'the Apex Court 20. 'l'hc *rit petition is accorclinglr dismissed. There shall bo no ordcr as to costs Miscellancous applications pending. il'any, shall stand closed. . K.BHAVANI SWAMY A SISTANT REGISTRA //// ECTION OFFICER One CC to SRI MD. ARSHAD AHMED, Advocat o UC] sTArE rAx [oPUC] Ohe CC to SRI SWAROOP OORILLA, SPL. GP F Two CD Copies
HIGH COURT DATED: 2510612026 ORDER WP.No.19768 of 2026 DISMISSING THE WRIT PETITION WITHOUT COSTS ?-t ,,f iri'J 5i (*' { i' ,\ rtt iri., l(.,\cv 20 JUt m6 tP. -..\--.Spr,f CH PzoI I
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.