BharatTaxGST

M/S. Pathways Retail Private Limited vs. Union Of INDIA

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WP/6140/2026HC TelanganaGSTCNR HBHC01010342202627 February 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI' K SUBRAMANYAM RAO

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Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGAN AT HYDERABAD (Special Original Jurisdiction) FRIDAY,THE TWENW SEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT [ 3488 I THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND A THE HONOURABLE Between: THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN IO tn M/s.PathwaysRetailPrivateLimited,officeatWareHouseNo.Bl/PartB'Sy i,L. i ;;J'i3, Somaram Vilas;, Mebcnat Mandat Me_dchal Malkajgiri District ri.o o, iG oir*itot, Sanoeep"singh Bindra S/o' JS.Bindra, aged 42.years' iiid cfoiiira ti,rii Vipriwoiia Seitor 48, Gursaon, Haryana - 122 oo1 ...PETITIONER AND 1. 2 3. 4. 5 RESPONOENTS Petition under Article 226 of the constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe pleased to issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus, declaring the action of the 5th respondent in issuing the Summons vide File No. 141112025-26, dated 12.01 .2026 directing the petitioner to appear before him 20.01.2026 at 10.30 am by way of inquiry issued under Section 70 of the Central Goods and Services Tax Act 2017 basing on the approval of the 4th respondent, without giving any breathing time to the petitioner is highly illegal, arbitrary and against the principles of natural justice and also violative of Articles '14, 19, 21 of the Constitution of lndia and also violation of the rules framed in Central Goods and Services Tax Act by setting aside the said summons and consequently Direct the respondents not to initiate any further proceedings summons notices against the petitioner and its directors without following due process of law until finalization of the above writ petition in the interest of justi:e lA NO: 1 OF 2026 Petition under section 151 CPC praying that in th-e circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to susPEND the operation of the impugned Summons vide File No' 141112025-26' dated 12.01.2026 issued by the 5th respondent' pending disposal of the main writ petition Counsel for the Petitioner: SRI' K SUBRAMANYAM RAO Counsel for the Respondent No'1: SRI N BHUJANGA RAO DeputY Solicitor General of lndia counsel for ther Respondent Nos. 2to5: SRI DoMlNlcA FERNANDES , SENIOR SC FOR CBIC

The Court made the following: ORDER

.- '_, \ P N D*eil 21 '02'2026 Between M/s. Pathways Retail Private Limited' Union of lndia, Rep. by its Secretary, Central Goods Service Tax' North Block, Sastry Bhavan' New Delhi - 110 001' dnd 4 others. ORDER: petitioner Learned counsel Sri K'subrahmanyam Rao appears for the and Petitioner ...ResPondents Learned counsel Sri M'S'Achyuth Bharatwaj appears for respondent No.l / I

2 S;"i Dorninic Fernand€s, Iear cenrrar Board of Indirec, ;;.r'r'ed Senio. Standing counset for nd customs (cBIc), appears for respondenb No.2 to 5. 2. By the impugned summons dated 12.01.2026 issued under section 70 ofthe centrar Goods and services Tax, 2017,the peririoner was asked ro appear before respondent No.5 0n 20.0 r.2026at r0.30 arn. It has bee, charenge, as being iregar, arbitrary and viorative of principles oflnaturarjustice and Fundamentar Rights under Articres I4, l9 and 2l of'the Constitution of India. 3' Learn:d counsel for the petitioner submits that the Director of the petitioner appeared on 20.0 r.2026, but he apprehends arrest, trrough relevant documents sought for are being suppried or wourd be suppried, ifasked for. 4- Learnec Senior Standing counser for cBIC submits that the matter has be<:ome infructuous because the summons have arready been acted upon. Upon crnsideration of the submissions of the learned counsel for the parties, \ve are of the view that the writ petition has become 5 t iniructuous

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The writ petition is accordingly disposed of as infructuous. There shall be no order as to costs. Miscellaneous applications pending, if any,.shall stand closed. '.AHMED ABDULLAH ASSISTANT ,I" SEGTTON OFFICER // To, 1 2. 3 4 5 6. 7.

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I HIGH COURT DATED i2710212026 t TI{E S 2 5 l4.qn ?fi?fr rJ ORDER WP.No.6140 of 2026 * DISPOSING OF THE WRIT PETITION WITHOUT COSTS { i i \\ ""fl4 &*

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.