BharatTaxGST

M/S Anita Packaging vs. Assistant Commissioner (St)

Original PDF →
WP/29270/2026HC TelanganaGSTCNR HBHC01059179202608 September 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Respondent: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 29270 OF 2026 Between M/s Anita Packaging, Rep. by its Proprietor, Mr. Divij Aganaual, Son of Sunil Kumar Agarwal, Age.3B years, Occupation. Business, Plot No. 2, Door No. 7- 3-145131211218, Gaganpahad, Old Kattedan, Rajendranagar, Hyderabad, Telangana- 500077. GSTIN 36AlWPA8527C1Z5 ...PETITIONER AND 1. Assistant Commissioner (ST), Rajender Nagar-|, Saroonagar, Room No. 305, 3rd Floor, Hermitage Office Complex, Hill Fort Road, Adarsh Nagar, Hyderabad -- 500 004 2. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. 3. Union of lndia, , rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-'l 10 001. 4. Central Board of lndirect Taxes and Customs, GST Poiicy Wing, Government of lndia, tvlinistry of Finance, New Delhi, rep. by its Commissioner (GST). ...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 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. 2D361223033724M dated 18.12.2023 and Show Cause Notice along with Form DRC-01 dated 14.06.2022 issued by the 1't Respondent under Section 73 of the Act for the tax period 2017-1\as being nullity on the ground that the impugned notices and orders are issued in violation of principles of natural justice and also unsustainable on merits. l.A. NO: 1OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppcrt of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to aside the Order in Original along with proceedings in Form GST DRC-07 vide Ref.No.2D3612230337241{ldaled 18.12.2023and Show Cause Notice along with Form DRC-01 daled 14.06.2022 issued by the 1st Rer;pondent under Section 73 of the Act for the tax period 2017- l Spending disposal c,f the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petil:ioner: Ms. AKRUTI GOYAL Counsel for the Resprondent No.1: SRI D. RAGHAVENDER RAO, SC FOR STATE TAX Counsel for the Respondent No.2: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Restlondent No.3: SRI DOMINIC FERNANDES, SR, SC FOR CENTRAL BOARD OF TND|RECT TAXES & CUSTOMS (CBIC)

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.29270 OF 2026 (CNR No. H8HC010591 7 92026\ Dated: 08.09.2026 Befween: M/s. Anita Packaging, Rep. by its Proprietor Mr. Divij Agarwal, S/o. Sunil Kumar Agarwal ...Petitioner and Assistant Commissioner (ST), Rajendra Nagar-I, Saroornagar, Hyderabad and three others. .,.Respondents ORDER: Heard Ms. Akruti Goyal, leamed counsel appearing for the petitioner, Mr. Swaroop Oorilla, leamed Special Government Pleader appearing for State Tax and Mr. Dominic Fernandes, leamed Senior Standing Counsel appearing for Centrai Board of Indirect Taxes and Customs (CBIC).

2.

The Writ Petition has been preferred with the following prayer: "...pleased to issue a Writ of Mandamus or any other appropriate u,rit or order or direction set aside the Order in Original along with proceedings in Form GST DRC07 vide Ref.No.ZD36l223033724M dated 18.12.2023 and Show Cause Notice afong with Form DRC-01 dated 14.06.2022 issued by the l" Respondent under Section 73 ofthe Act for the tax period 2017-18 as being nullity on the ground that the impugned notices and orders are issued in violation of principles of natural justice and also unsustainable on merits and pass such other order

2 orders as the Hon'bie Court may deem fit and proper in the circumstances ofthe case."

3.

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 l<now about the same only when a new tax consultant was engaged.

4.

However, after some arguments, Ieamed counsel for the petitioner seeks liberly to the petitioner to prefer an appeal against the impugned order. She submits that some delay might have been occurred in approaching the appellate authority and therefore, the appellate authcrity may be directed to consider the appeal sympathetically.

5.

Leamed Special Govemment Pleader for State 'fax submits that the petitioner is at liberty to prefer an appeal against the impugned order taking all the grounds as are available to it in law and on facts before the appe.late authority in respect of the subject tax period.

6.

However, upon hearing the leamed counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on tht: merits of the contentions raised by the parties.

7.

Therefore, we grant liberty to the petitioner to pref-er an appeal within a period of two weeks with statutory pre-deposit and a delay

3 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 ofdelay, 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. . M. OSMAN ALI B G R ASSISTANT RE //// CTION OFFICER To,

1.

Assistant Commissioner (ST), Rajender Nagar-|, Saroonagar, Room No' 305' 3rd Floor, Hermitage Office Complex, Hill Fort Road, Adarsh Nagar' Hyderabad - 500 004 The Chief Secretary, and Special Chief Secretary to Government (FAC)' State of Telangana, State Tax Department, Secretariat, Hyderabad' The Secietary, t\,4inistry of Finance, Union of lndia, Jeevan Deep Building, 3rd Floor, Sansad [Vlarg, New Delhi-1 10 001 . The iommissioneilCsr;, Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi' one bC to Ms. AKRUTI GOYAL, Advocate IoPUC] One CC to SRI D. RAGHAVENDER RAO, SC FOR STATE TAX [OPUC] One CC to SRI DOMINIC FERNANDES, SR. SC FOR CENTRAL BOARD OF 2 3 4 5 6 7 INDIRECT TAXES & CUSTOMS (CBIC) TOPUC] B.TwoCCstoSRlSWARooPooRlLLA,GPFoRSTATETAX,HighCourtfor the State of Telangana. [OUT]

9.

Two CD Copies BN GJP Vk [rtE5*=:=_-:--:::-:1-.--7

HIGH COURT DATED: 08/0Sf/2026 ORDER WP.No.29270 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS d("4 &{- \?

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.