BharatTaxGST

M/S.Kabra Tyre Marketing vs. The State Tax Officer-I

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WP/30252/2026HC TelanganaGSTCNR HBHC01062024202615 September 2026Bench: APARESH KUMAR SINGH,VAKITI RAMAKRISHNA REDDY6 pages
For Petitioner: SRI MOHAMMED RAFI

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Cause title — parties, addresses and appearances
t 3518I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION NO: 30252 0F 2026 Between: M/s. Kabra Tyre Marketing, D.No.14-5-356/357, Bedarwadi, Begum Bazar, Hyderabad - 500 012. State of Telangana. Rep. by its Proprietor Mr'Kamal Kabra Aged about 43 years, Occ.Business ...PETITIONER AND 1. The State Tax Officer-|, Mehdipatnam-1 Circle, Hyderabad. 2. The Assistant Commissioner (ST), Mehdipatnam-1 Circle' Hyderabad' 3. The Assistant Commissioner (ST), Begum Bazar Circle, Hyderabad' 4. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue writ of Mandamus or any other appropriate writ or order or Direction declaring. (1)TheactionofthelstRespondentinpassingtheorder,dated30'12.2025' the Summary of the order in Form GST DRC-07, dated 30.12.2025 and the Proceedings, dated 30:12.2025 passed Best of Judgment Exparte for the tax period 2021-22 under the IGST/CGST/SGST Act 2017 and uploaded the same in the GST Portal instead of serving the same on the Petitioner in physical form as per Section 169 of the Act, is not valid in the eye of law. (2) The action of the '1st Respondent in issuing the Notices, dated 1'1 06 2025 and orders, dated 30.12.2025, without generating a valid Document ldentification Number (DlN), for the :ax period 2021-22 under the IGST/CGST/SGST Act 2017' is not valid and contrary..o cBlc circular No.12814712019-GST, dated 23rd December 2019 and the judgmerrt of the Hon'ble Supreme Court of lndia in the case of M/s. Pradeep Goyal v. Unicn of lndia and Ors. (2022-VlL-42-SC) in W.P.(Civil) No.320 of 2022. daled 18.07.2022. and (3) Consequentry set aside the Best of Judgment Exparte Order, dated 30.12.2025, the Sumnrary of the Order in Form GST DRC-07, dated 30.12.2025 and the Proceedings. datrd 30122025, passed by the 1st Respondent, for the tax period 2021-22 under the IGST/CGST/SGST Act 2017, as null and void. l.A. NO: 1OF 2026 Petition under Section 151 cPC praying that in the circumstances stated in the affidavit filed in suppr>rt of the petition, the High Court may be pleased to Suspend the Operation of thr: Best of Judgment Exparte Order, dated 30.12.2025' lhe Summary of the C)rder in Form GST DRC-07, daled 30.12.2025 and the Proceedings, dated :10.12.2025 passed by the 1St Respondent, for the tax period 2021-22 under the l()ST/CGST/SGST Act 2017, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI MOHAMMED RAFI Counsel for the Res;pondents: SRI K.SAI AKARSH, AGP FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDE,RABAD THE HON'BLE THE CHIEF JUSTIC E SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTIC E VAKITI RAMAKRISHNA REDDY WRIT PETITION No.30252 of 2026 (CNR No [{BHC 01 0620242026) DATED: 15.09.2026 Between: M/s. Kabra Tyre Marketing, Rep. by its Proprietor Mr. Kamal Kabra AND The State'Iax Officer-I. Mehdipatnam-l Circle, Hyderabad & 3 others ORDER: Petitioner Respondents Mr. Mohammed Rafi, leamed counsel appears for the petitioner. Mr. K. Sai Akarsh, learned Assistant Government Pleader for State Tax, appears for the respondents

2.

This writ petition is filed for the following relief: ''... to issue Writ of Mandamus or any other appropriatc Writ or Order or Direction declaring: (l)Theactionofthel'rRespondentinpassingtheOrder,dated30.122025,theSummaryoftheOrder in Form GST DRC-07. dated 30.12.2025 and the Proceedings. dated 30 122025 passed Best of Judgement Exparte for the tax period 2021-22 und,er the IGST/CGST/SGST Act 2017 and uploaded the same in the CST Portal instead of serving the samc on the Petitioner in physical form as per Section 169 ofthe Act, is not valid in the eye ol law; (2) The action of the l'' Respondent in issuing the Notices, dated 11.06.2025 and Orders, dated 30.12.2025, without generating a valid Docunrent Identiflcation Number (DIN), for the tax period 2O2l-22 'rnder the ICST/CGST/SCST Act 2017, is not valid and contrary to CBIC Circular No.l2814712019-GST, dated 23'd December 2019 and the.judgement ofthe Hon'ble Supreme Court of I

1 India in the case of Mts.Pradeep Goyal v. tJnion o'' lndia & Ors. [2022'V IL-42-SC]l in W'P'(Civil) No.320 o12022. datcd 18.(7.2022; and (3) Consequentl) set aside thc BesI ofJudgemcnt t.xpane Order. daled l0'12'2025. lhe Summary of the Order in Form CST Di.C-07. dated 30.12.201-5 rnd the Proceedings. dated 30.12 2025, passed by the l.rRespondent. for the rax period 2021-22 Lrnder the ICST/CGST/SCST Act 2017, as null and void and pass such other orcLer or ()rdsrs. as the Hon hle coLift may deem tlt and proper', in the circumstance of the casc.'

3.

The petitioner has approached this Court alleging that the impugned orders were not served in physical form as contemplated under Section 169 of the Integrated Goods and Services Tax/Central Goods and Services Tax/State Goods and Serviccs Iax Act, 2017. 4. However. afte| some argumcnts. learned counsel for thc petitioner seeks liberty to the petitioner to preler an al)peal against the impugned orders. He submits that some cl,:lay rnight have been occumed in preferrirlg the appeal and therefore, the same r1a) be directed to be considered sympathetically.

5.

Learned Ass stant (lovernment Pleader lor State Tax submits that the petitioner u'as at liberty to prefer an appeal against the impugned orders taking all the grounds as ate available to it in ia* and on facts

6.

Llowever, upon hearing the learned counsel fbr the parties, since the petitioner seeks lib:rty to preler ar-r allpeal, we do not wish 1o comment on the merits of the conterLtions raised by the parties.

7.

Accordingll we grant libertl' to tlte petitioner to prefer an appeal within a period of two ui:eks with statutor-)' pre-deposit and a delay condonation

J application. The petitioner may take all such grounds in law and on facts in the memo of appeal as are available to it. Needtess to say, the appellate authority would consider the question of delay taking into account the facts and circumstances of the case and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.

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. PRAMOD NAIK ASSISTANT REGISTRAR 6 To //// SECTION OFFICER The State Tax Officer-|, Mehdipatnam-1 Circle, Hyderabad. The Assistant Commissioner (ST), Mehdipatnam-1 Circle, Hyderabad. The Assistant Commissioner (ST), Begum Bazar Circle, Hyderabad. The Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad, State of Telangana. One CC to SRI MOHAMMED RAFI, Advocate [OPUC] Two CCs to GP FOR STATE TAX, High Court for the State of Telangana, at Hyderabad. [OUT] Two CD Copies 1 2 4 5 t) 7 PSK. CJPt

HIGH COURT DATED: 151091202G ORDER WP.No.3O252 ot 2026 Itlr -;-"=* trE S14f6 2 6 S5P2r26 ( k J L) t) 7,. "\:1 ...." ."-^*c \ ;? DISPOSING OF THE WRIT PETITION WITHOUT COSTS. I -,rl q I ,e

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.