BharatTaxGST

M/S S.Shivraj Reddy Constructions vs. Assistant Commissioner (St)

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WP/18495/2026HC TelanganaGSTCNR HBHC01037853202617 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI S.SURI BABUFor Respondent: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

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Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTIGE SRI APARESH I(UMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRlT PETITION NO: 18495 OF 2026 Between: M/s S.Shivraj Reddy Constructions, 3-6-69/8/13, Sri Giri Nilayam, Avanthinagar Colony, Basheerbagh, Hyderabad - 500029, Represented by its Managing Partner, Sri S.Giriprasad Reddy. ..,PETITIONER AND 1. Assistant Commissioner (ST), Hyderguda - Ashoknagar Circle, Abids Division, Hyderabad. 2. The Director, Mines and Geology Department, Government of Telangana, Telangana Secretariat, Hyderabad. 3. The Assistant Director, Mines and Geology, Department of Mines and Geology, Mahabubnagar. 4. Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi. 5. The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or order or direction particularly one in the nature of writ of Mandamus setting aside impugned show cause notice in Form GST DRC - 01' dated 25tO3t2O26, in DIN No.GST/36AANFS41 55Ml ZL, passed by the first respondent for the tax period 2022 - 23, in seeking to levy GST under the provisions of the central Goods and Services Tax Act, 2017, and Telangana Goods and Services Tax Act, 2017, on the payment of Royalty and other ancillary amounts in terms of Section 9 of the Mines and Mineral (Development and Regulation) Act, 19157, as illegal. arbitrary, without authority of law in the light of binding precedent of S:ven Judges Bench of the Hon'ble Supreme Court in the case of lndia Cements Vs. State of Tamilnadu (1S90) 1 SCC 12. LA. NO: 1OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Cou( may bt: pleased to grant stay of all further proceedings arising in pursuance of the impugnerJ show cause notice in Form GST DRC - 01, dated 2510312026, in DIN No.GS]-/36AANFS4155M1ZL, passed by the first respondent for the tax period 2022 - 23, prending disposal of the writ petition. Counsel for the Petitioner: SRI S.SURI BABU Counsel for the Respondent No.1 & 5: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.2 & 3: GP FOR MINES & GEOLOGY Counsel forthe Respondent No.4: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERIAL OF INDIA

The Gourt made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE IION'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.18495 of 2026 DATED: 17.06.2026 Between: M/s. S. Shivraj Reddy Constructions, Rep., by its Managing Partner, Sri S. Giriprasad Reddy, Hyderabad. . . . Petitioner ANT) Assistant Commissioner (ST), Hyderguda-Ashoknagar Circle, Abids Division, Hyderabad and 4 others. . Respondents ORDER: Mr. S. Suri Babu, learned counsel for the petitioner appears through video conferencing. Mr. Swaroop Oorilla, leamed Special Government Pleader appears for State Tax.

2.

The petitioner is a firm engaged in the business of extracting minor and major minerals. Petitioner entered into Memorandum of Understanding-cum-Agreement with M/s. Reya Minerals on 23.10.2020 for working in the quarry and to handle all the raising, crushing and marketing operations of the quarry on royalty pa).rnent basis. Petitioner submits that on the information furnished by the Senior Audit Officer, Office of the Accountant General, Hyderabad, respondent No.l issued Form GST DRC-01 dated 25.03.2026 in DIN No.GST/36AANFS4155M1ZL for the - financial year 2022-23, and asked the petitioner to pay the tax along with interest on the net tax payable in DRC-03. If the petitioner is not agreeinll with the proposals rn the said show cause notice, it rnay file its objections within (15. days from the date of receipt of the notice. Aggrieved by the said show cause notice, the petitioner filed the mstant wrrt petrtlon

3.

Learned counsel for the petitioner submits that this tlourt in iimilar Writ Petitions granted interim stay of the show cause notice issued in respect oflevy of tax on royalty and therefore, prays to set aside the impugned show r:ause notice

4.

Leamed Special Government Pleader for State Tax submits that if the petitioner submrts objections to the show cause notice, the sarne may be considered by the adjudicating officer. If the petitioner is aggrieved by tht: adjudication order, it may approach this Court in appropriate proceedings.

5.

After hearing leamed counsel for the parties and having regard to the facts and circumstances, the petitioner is directed to participate in the proceedings by filing objections to the impugned show cause notice. lf the petitioner is aggrieved by the adjudication order, it is at liberty to assail the same in appropriate proceedings.

6.

Accordingly, the writ petition is disposed of. No order aj to costs. Miscellaneous applications, if any pending, shali stand c, osed. R.KARTHIKEYAN JOTNT RE9STRAR ,y' //II e t SECTION OFFICER To,

1.

The Assistant Commissioner (ST), Hyderguda - Ashoknagar Circle, Abids Division, Hyderabad.

2.

The Director, Mines and Geology Department, Government of Telangana, Telangana Secretariat, Hyderabad.

3.

The Assistant Director, Mines and Geology, Depa'tment of Mines and Geology, [vlahabubnagar.

4.

The Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi, Union of lndia. Z

5.

The Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad, State of Telangana.

6.

One CC to SRI S.SURI BABU, Advocate [OPUC]

7.

One CC to SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERIAL OF lNDlA, High Court for the State of Telangana at Hyderabad [OPUC] B. Two CCs to SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX, High Court for the State of Telangana at Hyderabad [OUT]

9.

Two CCs to GP FOR MINES & GEOLOGY, High Court for the State of Telangana at Hyderabad [OUT] 10.Two CD Copies BSR TKS *

HIGH COURT DATED: 1710612026 ORDER WP.No.1ts495 of 2026 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS -?.: H \ t I JoU t) * t L E vzo 2026 5 I Fq!,4-- @ri ) a\il"6

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.