M/S Anita Packaging vs. Assistant Commissioner (St) - Telangana High Court, 08 September 2026

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: 29289 OF 2026 Between: [//s Anita Packaging, Rep. by its Proprietor, Mr. Divij Agarwal, Son of Sunil Kumar Agarwal, Age: 38 years, Occupation: Business, Plot No. 2, Door No. 7- 3-145131211218, Gaganpahad, Old Kattedan, Rajendranagar, Hyderabad, Telangana- 500077. GSTI N 36A|WP 48527 C1 Zs ...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 [\Iarg, New Delhi-110 001. 4. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, IVinistry 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. 2D361225077479X dated 20.12.2025 and Show Cause Notice dated 06.05.2024 along with Form DRC-01 dated 08.05.2024 issued by the 1st Respondent under Section 74 of the Act for the tax period 2018-19 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: 1 OF 2026 Petition under S,:ction 151 CPC praying that in the circumstances stated in the affidavit fited in support of the petltion, the High court may be pleased to grant stay of all further proceedings pursuant to aside the order in original along with proceedings in Forrn GST DRC-07 vide Ref.No. 2D361225077479X dated 20.12.2025 and Shorv Cause Notice dated 06.05.2024 along with Form DRC-01 dated 08.05.2024 issLred by the 1st Respondent under section 74 of the Act for the tax period 2018-19 pernding disposal of the writ Petition as otherurise the Petitioner will be put to severe lc ss and hardship. Counsel for the Petitioner: Ms. AKRUTI GOYAL Counsel forthe Respondent 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 Reslrondent No.3: SRI DOMINIC FERNANDES, SR. SC FOR CENTRAL BOARD OF tNDTRECT 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 Between: M/s. Anita Packasing, n.o. tr li, i';;;i.tr; Mr'. Divij Agan'al' S/o. Sunil Kumar Agarwal P TITI N No.2 289 0F 2026 (CNR No. HBHCO I 0s91 832026) Dated: 08'09.2026 and ...Petitioner Assistant Commissioner (ST)' Rajendra Nagar-I, Saroornagar' HYderabad and three others' ORDER: Heard Ms ...Respondents Akruti Goyal, leamed counsel appearing for the petitioner, Mr. Swaroop oorilla, leamed Special Govemment Pleader appearing for State Tax and Mr. Dominic Femandes, learned Senior Standing counsel appearing for central Board of Indirect Taxes and Customs (CBIC).

The Writ Petition has been preferred with the foliowing prayer: "...DleasedtoissueaWritofMandamusoranyotherappropriatewritororder ", air""ri*,., ^ia" the order in original along with proceedings in Form GST iini-il ,la. Rei No 2D361225 0'7'7479x dated 20 12 202s and Show cause i"ii." iri.Joo os 2024 atong with Form DRc-o^l dated 08.05.2024 issued by irr""i; i.rr""a*, under section 74 of the Act lor the tax period 2018-19 as i."1", "rrrlin", the ground that the impugned notices and orders are issued in ii","i,i"" oir|.r.lptes of natural justice and also unsustainable on merirs and 7 pass such otler order orders as the Hon'ble Court may deem fit and proper in the circumstanc ls ofthe case."

The petLtioner has approached this Court alleging that its erstwhile tax consultant failed to inform about the impugned order and it has come to know about the same only when a new tax consultant was engaged'

However', after some arguments, leamed counsel for the petitioner seek:; Iiberry to the petitioner to prefer an appeal against the impugned ordt:r. She submits that some delay might have been occurred in ap,proaching the appellate authority and tl.rerefore, the appellate authority may be directed to consider the appeal sympatheticalli . 5 . Leamed Special Govemment Pleader for State Tax submits that the petitioner is at liberty to prel'er an appeal against the impugned order taking alJ the grounds as are available to it in law and on facts before the appcllate authority in respect ofthe subject tax period.

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

Therefore, we grant Iibertl to the petitioner to preltr an appeal within a period 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 shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. P. PRAMOD NAIK ASSISTANT REGIS TRAR' //// SE ION OFFICER '1 . Assistant Commissioner (ST), Rajender Nagar-1, Saroornagar, 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 Secretary, Ministry of Finance, Union of lndia, Jeevan Deep Building' 3rd Floor, Sansad Marg, New Delhi-l 10 001 .

The Commissioner (GST), Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi.

One CC to Ms. AKRUTI GOYAL, Advocate [OPUC]

One CC to SRI D. RAGHAVENDER RAO, SC FOR STATE TAX [OPUC]

One CC to SRI DOMINIC FERNANDES, SR. SC FOR CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS (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 A,

HIGH COURT DATED: 0810t912026 ORDER WP.No.29289 of 2026 t A ( /il) za -\ 2 3 sEP 2025 \) \:\....j,"\l nr. .. -:_=. .t i .,<) DISPOSING OF THE WRIT PETITION WITHOUT COSTS i- nlqlde