M/S. Sri Krishna Enterprises vs. Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
The Court made the lbllowing: ORDER
IN THE HIGH COURT FOR THE STATE OF'TELANGANA AT HYDERABAD THE HON'BLE TIIE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION N0.29264 0F 2026 (CNR No. HBHC0 I 0591 732026) Dated:08.09 .2026 Between: M/s. Sri Krishna Enterprises, Rep. by its Proprietor Mr. Ashok Kumar Heda ...Petitioner and Assistant Commissioner (ST), Kachiguda Circle, Secunderabad Division, 7th FIoor, Mayur Kushal Complex, Sanali Mall, Gun Foundary, Abids, Hyderabad and two others. ..,Respondents ORDER: Heard Ms. Akruti Goyal, leamed counsel appearing for the petitioner, Mr. Swaroop Oorilta, leamed Special Govemment pleader appearing for State Tax and Mr. Dominic Femandes, leamed Senior Standing Counsel appearing for Central Board of Indirect Taxes and Customs (CBIC).
The Writ Petition has been preferred with the following prayer: "...to issue a Writ of Mandamus or any other appropriate writ or order or direction set aside the Order in Original along with proceedings in Form GST DRC-07 vide Ref. No.2D3612250E6232I dated 23.12.2025 and Show Cause Notice along with Form DRC-o1 dated 24.09.2025 issued by the l', Respondent under Section 73 of the Act for the tax period 2021-22 as being nullity on the ground that the impugned notices and orders are issued in violation ofprinciples of natural justice and also unsustainable on merits and pass such other order
2 orders as the Hon'ble Court may deem fit and proper in the circumstances ofthe case
The peti'.ioner has approached this Court alleging that its erstwhile tax consultant failed to inform about the impugned order and it has come to rcnow about the same only when a new tax consultant was engaged.
However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned orde,r. She submits that some delay might have been occured in approaching the appellate authority and therefore, the appellate authority may be directed to consider the appeal sympatheticalll .
Leamed Special Govemment Pleader for State Tax submits that the petitiorrer is at liberty to prefer an appeal against the impugned order taking al' the grounds as are available to it in law and on facts before the appellate authority in respect of the subject tax period.
However, upon hearing the leamed counsel for the parties, since the petitioner r;eeks liberty to prefer an appeal, we do not wish to comment on th,: merits of the contentions raised by the parties.
Therefore, we grant liberly to the petitioner to prefer an appeal within a periocl of two weeks with statutory pre-deposit and a delay
3 To, condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it' Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
The writ petition is accordingly disposed of with the aforesaid liberty. There shaIl be no order as to costs. Miscellaneous applications pending, if any, shall stand closed' P. PRAMOD NAIK ASSISTANT EGIST R //// SE ION OFFICER
Assistant Commissioner (ST), Kachiguda Circle, Secunderabad Division, 7th Floor, Mayur Kushal Complex, Sanali Mall, Gun Foundry, Abids, Hyderabad, Telangana 500001
The Chief Secretary, and Special Chief Secretary to Government (FAC), State of Telangana, State Tax Department, Secretariat, Hyderabad.
The Chairman, Goods and Services Tax Network, Worldmark 1, Aerocity, lndira Gandhi lnternational Airport, New Delhi - 100 037
One CC to tt/ls. AKRUTI GOYAL, Advocate [OPUC]
One CC to SRI D. RAGHAVENDER RAO, SC FOR STATE TAX [OPUC]
One CC to SRI DOIVIIN|C FERNANDES, SR. SC FOR CENTRAL BOARD OF INDIRECT TAXES & CUSTOIVS (CBIC) [OPUC]
Two CCs to SRI SWAROOP OORILLA, GP FOR STATE TAX, High Court for the State of Telangana. [OUT]
Two CD Copies BN TKS lt #
HIGH COURT DATED: 0810912026 ORDER WP.No.29264 ot 2026 DISPOSING OF THE WRIT PETITION WITHOUT COISTS ro gE STaTc 1 :. c 2 ? SEPitz8 >z a).\ o T nlqldr
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.