BharatTaxGST

Ms. Spirit Land vs. Assistant Commissioner State Taxes

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WP/15866/2026HC TelanganaGSTCNR HBHC01031847202609 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI K.P.AMARNATH REDDYFor Respondent: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

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Cause title — parties, addresses and appearances
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 15866 OF 2026 Between: Ms. Spirit Land, rep. by its Partner Mr. P. Raja Reddy, Madhuranagar, Sy.No.274 Nagaram, Rangareddy, Telangana - 501218. ...PETITIONER AND 1. Assistant Commissioner (State Taxes), Saroornagar-2 Circle Saroornagar Division. Hyderabad. 2. Assistant Commissioner (State Taxes), Saroornagar-1 Circle Saroornagar Division Hyderabad. 3. State of Telangana, rep. by its Secretary to Government Revenue, Commercial Tax State Tax Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 ol the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice dated 22.3.2024 and impugned order dated 31.3.2026 issued by the 1st Respondent for the tax period April 20221o March 2023 as illegal perverse without jurisdiction and non-application of mind and the same are contrary to the provisions under the Central Goods and Service Tax Act 2017 and the Telangana Goods and Services Tax Ac|2017. l.A. NO: 'l OF 2026 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 grant stay of all further proceedings pursuant to the impugned order cated 31.3.2026 issued by the 1st Respondent for the tax period April 2022 to March 2023 under the central Goods and Service Tax Act 2017 and the Telangana Goods and services Tax Act 20'17 pending disposar of the writ petition as otheruvise the petitioner wiil be put to severe loss and ha rdship Counsel for the Petitioner: SRI K.P.AMARNATH REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

The Court made the following: ORDER

r:E$4- IN THF], HIGH COURT FOR THE STATE OF TELANGANA AT RABAD THE HON'BLE THE CHIf,F JUSTICE SRI APARESH KUMAR SINCH ANI) THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.15866 of 2026 Dated: 09.06.2026 Between: M/s. Spirit Land ...Petitioner and Assistant Commissioner (State Taxes), Saroomagar-2 Circle, Saroornagar Division, Hyderabad. and 2 others. ...Respondents ORDER: Leamed counsel Sri K.P.Amatrath Reddy appears for the petitioner. Sri Su,aroop Oorilla, leamed Special Govemment Pleader tbr State Tax, appears for the respondents.

2.

The writ petition has been preferred against the show cause notice dated 22.03.20?.+ and the order dated 3l .03.2026 passcd under Section 73 ofthe felangana Goods and Services'fax Act, 20lT lCentral

- 2 Goods and Scrvices fax z\ct, 20ll, for the tax penod Aprrl 2022 to March 2023

3.

Lcarncd counscl lor the petitioner subrnits that the impugned order is pervcrse. contr.an,to la* and without.j ur.i iction .

1.

Learned Special Government pleader for Statc l.ax suburrts that the petitioner.\\as at libcrty to prefer. an appeal against the impugnecl order taking all thc grounds as are available in jarv and on lacts belore the appellatc aulhorit\, in rcspcct oflhe subject tax perioc.

5.

Alter soute argulnenrs. learned counsel fbr the petitioner seeks liberty to the petrtioner to prefer an appeal against the irnpugnecl order.

6.

Upon hcaring- thc learned counsel for thc parties, since the petitioner sccks liberty to prcl'cr an appeal, we do not wish to cornment on the lnerits olthc contentions raised by the parties.

7.

We grant libert).to the petitioner to prel-er an appeal within a period olnvo rveeks uith statutory pre-deposit. The petitioner may take all such grounds ol'la'', and lacts in the memo of appeal as are available to rt

E.:r':i;:,:F.d, To 3 8 The writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. .P.C. SULEKHA DEVI ASSISTANT REGISTRA //// s TION OFFICER '1 . Assistant Commissioner State Taxes, Saroornagar- Circle Saroornagar Division, Hyderabad. Assistant Commissioner State Taxes, Saroornagar-1 Circle Saroornagar Division Hyderabad. The Secretary to Government Revenue, Commercial Tax State Tax Department, Secretariat, Hyderabad, State of Telangana. One CC to SRI K.P.AMARNATH REDDY, Advocate [OPUC] One CC to SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX [OPUC] Two CD Copies R , -';^ 2 J 4 5 o PSK. BS fi"E

HIGH COURT DATED: 0910612026 ORDER WP.No.15866 of 2026 a7 *('B I HE 5)A C:c IJ/r l C\\ LJ j...) .\I 1l JUtl 202$ z ^ * * \ r_$ DISPOSING OF THE WRIT PETITION WITHOUT COSTS. @,v^u lst a.

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.