M/S R.K. Traders vs. The State Of Telangana
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Cause title — parties, addresses and appearances
The Court made the following ORDER
Page 1of 3 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT ITYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSI{Y AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA Writ Petitioa No.14735 of 2026 Date of Order:. 04.05.2o26 BETWEEN: M/s.R.K. Traders ORDER : (per Han'ble Sri Justice P.SAM KOSHY) The instant Writ Petition has been hled by the petitioner under Article 226 of the Constitution of India praying the Court for issuance of a Writ of Mandamus by declaring the action of respondent No.2 in rejecting the Appeal vide Order No 2D36O226O366395 ARN No.AD3611250094100, dated 17.O2.2026 under Sections 1O7(1) and 1O7$l of the SGST/CGST Act, 2Ol7 as illegal, arbitrary and against the provisions of State Goods and Services Tax and Central Goods Services Act, 2077; to further declare the action of respondent No.3 in directing the petitioner to pay an amount of Rs.6,44,208/ from April, 2Ol9 to March, 2O2O uide Show-Cause notice uide Ref.No - 2D36O8241O79551, dated 26.08.2024, vuithout follorving due process and contrary to the state Goods and Services Tax and central Goods Services Act 2Ol7 as also illegal, arbitrary and to set aside the order passed by respondent No.2 uide Ordet No 2D36O2260366395 ARN No.AD361125OO941OO dated 77.02.2026 under Sections 107(1) and fi7$\ of the SGST/CGST Act 2077; and consequently to direct respondent Nos.2 and 3 to drop all further proceedings of the show cause/demand notice passed by respondent No.3 vide Ref.No.ZD36O824lO79551 dated 26.08.2024 by allowing the appeal frled by the petitioner before respondent No.2. 2. Heard Mr. Y. Baia Murali, learned counsel for the petitioner; and Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.
During the course of hearing, learned counsel on either side reached to a consensus that, the instant writ petition may be disposed of in terms of order passed by a Division Bench of this Court in Writ Petition No.360O of 2024, dated 22.02.2024. 4. Accordingly, as agreed, the instant Writ Petition stands disposed of by directing the petitioner herein to deposit \Oo/o of the tax liability as assessed by the Assessing Officer with the Department within four weeks from to-day. The petitioner shall approach the Goods and Services Tax Appellate Tribunal (hereinafter referred to as, 'the Tribunal") for filing an appeal; and upon such filing of an appeal before the learned Tribunal, the Tribunal shall decide the appeal in accordance with law
Further, subject to depositing lOo/o of the tax liability within the a-foresaid time, no coercive action shall be taken by the respondents against the petitioner till outcome of the decision of the Tribunal in the appeal preferred by the petitioner. It is made ciear that this Court has not expiessed any opinion on the merits of the case.
With these observations, the Writ Petition stands disposed of. No costs.
As a sequel, miscellaneous applications pending, if any, shall stand closed. AS T. SRIDEVI ISTANT REGISTRAR //// CTION OFFICER To 1 . The Principal Secretary, Commercial Tax Depart Dr. B.R. Ambedkar t 2 J Telangana Secretariat, State of The Joint Commissioner (ST Complex, Nampally, Hyderabad Telangana at Hyderabad The State Tax Officer, Vanasthalipuram - I Circle, Saroornagar Division, Ranga Reddy District.
The Assistant Commissioner, Vanasthalipuram -1 Range, Saroornagar, Ranga Reddy District.
One CC to SRI Y.BALA MURAL|, Advocate tOpUCl
Two CC to SRI SWAROOP OOR|LLA, SPEC|AL GOVT PLEADER FOR STATE TAX, Advocate [OUT]
Two CD Copies ), Secunderabad Division, Sth Floor, C.T SA BS ^])
-/ HIGH COURT DATED: 0410512026 ORDER WP.No.14735 ot 2026 DISPOSING OF THE W.P WITHOUT COSTS. t ou 2 I JlJtl 2026 I t D t( .ipn'rCH ..'r-.r) HE SI4 1 , F ,c r,\rt o
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.