M/S. Shankar Impex vs. The Assistant Commissioner - Telangana High Court, 24 August 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF AUGUST 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: 21097 OF 2026 Between: IVl/s. Shankar lmpex, Rep. by its Proprietor, Ananthakrishna Rao Arror, Plot No.2'1 , Prashanti nagar, Rajivgandhi Nagar, Kukatpally, Medchal-Malkajgiri District, Telangana-500072. ...PETITIONER AND 1. The Assistant Commissioner, State Tax, Balanagar Circle, Hyderabad, Telangana. 2. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. 3. Assistant Commissioner, Central Tax, Balanagar Range, Kukatpally Division, Medchal Commissionerate, Hyderabad. 4. Union of lndia, Rep. by the Secretary, It/inistry of Finance, No.136-4, North Block, New Delhi. ...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 an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in issuing Form DRC-07 dated 22.7.2020 as without jurisdiction, non-est, contrary to law, and consequently set aside the same as void ab initio and direct to delete the CGST demand of Rs.8,19,0721 and penalty of Rs.81,9071 and SGST demand of Rs.8,19,072l- and penalty of Rs.81,907/-, covered by DRC-07 form dated 22.7.2020. l.A. NO: 1 OF 2026 Petition under Section 15'1 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 proceedi'rgs, including recovery of tax, interest and penalty pursuant to the impugned DRC-O;' form dated 22.7 2O2O issued by the .1st Respondent. Counsel for the Petitioner: MR. MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Resoondent Nos 1 and 2: MR. SWAROOP OORILLA, SPECIAL GP FOR STATE TAX Counsel for the Res,pondent No.3: MR. DOM|NIC FERNANDES, SENIOR S.C. FOR CBIC

The Court made the I'ollowing: ORDER

IN H COURT FOR TIIE sTATE OF TELANGANA THE HIG AT IIYDERABAD The IIon'ble The Chief Justice Sri Aoaresh Kumar Sinsh The Hon'ble Sri Justice G.M.M hiuddin o BetrYeen: NI/s. Sharkar ImPex' Rep. by its ProPrietor- Writ Petition No.21097 o12026 Dated: 24.08.2026 Ananthakrishna Rao Arror, and ...Petitioner ,..Respondent The Assistant Commissioner, State Tax' Balanagar Circle' IIYderabad, Telarlgana arld 3 others' Order: Heard Mr. M'Ramachandra Murthy' leamed counsel for the petitioner; Mr. Swaroop Oorilla' learned Special Govemment Pleader appearing for State 'Iax and Mr' Dominic Fernandes' learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent No'3' 2.PetitionerhasassailedthesummaryoftheolderinFormGST DRC-07 dated 22.0'7 '2020, as void cb initio and sought to delete the demandraisedthereinonthepieathattheendorsement dated24.06.2026(AnnexureP'14),issuedbytheAssistant Commissioner (ST), Balanagar Circle, Kukatpally Division, and 2 Hyderabad, states that as per the GSTN records, only Form GST DRC-07 is available

Learned Senior Standing Counsel for CBIC was allowed time to seek instructions on the previous date

On written instructions furnished by the Assistant Commissioner (ST), Balanagar Circle, Kukatpally Division, Hyderabad, toclay he submits that on verification ofphysical records, no record relating to the above case is available. On verihcation of GST portal als,r, it was found that only summary of the order in Form GST DRC-01 dated 22.0'7.2020 bearing reference Number: 2D3607200011i812, pertaining to tax period 2018-19, was avaiiable, which is in possession of the tax payer.

Leamed counsel for the petitioner submits that in the absence of any adjudication order, the impugned summary of rhe order in Form GST DRrl-O7 dated22.07.2020. is not valid in the eye of law.

Since the written instructions on the part of the respondents also disclose that there are no records of any adjudication order having been passed in respect of the subject tax period against the petitioner, the impugned summary of the order in Form GST DRC-07 dated 22.07.2020, cannot stand in the eye of law. No procedure as J To, contemplated uncler Section 7374 of the Centrai Goods and Services Tax Act, ZllllTelangana State Goods and Services Tax Act' 2017' seems to have been followed by the respondents, by issuing show cause notice and reminder notices for consideration of the case on merits. Therefore, the impugned summary of the order in Form GST DRC-07 dated22.07 '2020, is quashed' T.TheWritPetitionisaccordinglydisposedof.Nocosts. As a sequel, miscellaneous petitions' pending if any' stand closed' B.REKHA RANI ASSISTAN REGISTRAR //// SE ON OFFICER . Two CD CoPies The Assistant Commissioner, State Tax' Balanagar Circle' Hyderabad' Telangana. The Principal Secretary to Government' Revenue (CT-ll) Department' Seiretariat,' State of Telangana, Hyderabad Assistant Commissioner, Central Tax' Balanagar Range' Kukatpally Division' Medchal Commissionerate, Hyderabad' The Secretary, Union of lndia, Ministry of Finance' No 136-A' North Block' New Delhi. One CC to SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Advocate loPUCl Two CCs to MR. SWAROOP OORILLA' SPECIAL GP FOR STATE TAX' ffiofr Court of Telangana at Hyderabad [OUT] irH'#il H,id ootrrr'ric iehr'rnr'roes' sEi{loR s c' FoR cBlc [oPUC] 1 2 3 4 5 b 7 8 AGK TKS ,t^/y,

HIGH COUR]' DATED: 2410812026 ORDER WP.No.21097'of 2026 ., ,t Y't?- SiA rA \ orj 2 3 Sti'2":^ '.t t"- - ------:r- 7/ ;. DISPOSING OF THE WRIT PETITION WITHOUT COSTS b c\ \\ (h1