Teechmeech Cranes PVT LTD vs. The State Of The Telangana - 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:27698 OF 2026 Between: Teechmeech Cranes Private Limited, Sy. No. 819/PART, Adjacent Krishna Reddy Function Hall, Kistapur Road, Medchal, Medchal-Malkajgiri District, Telangana - 501401 . Repre-sented by its Authorized Signatory, bearing GSTIN. 36AADCT8'1osFIZH, Represented by its Authorized Representative. sri P. Janardhan, Taxation lv'lanager ..PETITIONER AND '1 . The State of the Telangana, represented by its Principal Secretary, Revenue (Commercial Taxes) Department, Dr. B.R. Ambedkar Telangana State Secretariat, Hyderabad. Telangana 2. The commissioner of state Tax, commercial Taxes Department. Government of Telangana, C.T. Complex. Nampally, Hyderabad, Telangana - 500001' 3. The Assistant commissioner (State Tax), It4alka.lg iri-lll circle, Ivlalkajgiri Division, Commercial Taxes Department, Gagan Vihar Building, 11th Floor, Opposite Gandhi Bhavan, Nampatly, Hyderabad, Telangana - 50000'1 ' 4. The Assistant Commissioner (State Tax), Medchal Circle, Quthhullapur Division. Commercial Taxes Department, Hyderabad, Telangana' ...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 one in the nature of a writ of lr/andamus, declaring the action of Respondent No.4 in proceeding with coercive recovery pLrrsuant to the Recovery Notice dated 10 07'2026' despite acknowledgment on 14.07.2026 of the Petitioners detailed representation dated 13.07.2026 and without considering and disposing of the same before taking coercive recovery measures. as arbitrary, illegal; contrary to the principles of natural justice and violative: consequently, direct of Articles 14 and 3004 of the Constitution of lndia, Respondent Nos.3 and 4 to consider the Petitioners representation dated 13.07.2026, acknowledged on 14.07.2026, verify the relevant records, reconcile th: difference of Rs.30,000/-, affo rd the Petitioner a meaningful opportunity of persoral hearing, and pass a reasoned order in accordance with law, without taking any coercive recovery steps until completion of such consideration. A. NO: 1 OF 2026 t. Petition under s€)ction 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further actions, and coercive recovery proceedings pursuant to the impugned Recovery Notice dated 10.07 .2026 issued under sections 78 and 79 of the TSGSTiCGST Act, 2017, including withdrawing or keeping in abeyance any consequential bank attachment orders or notices issued in Form GST DRC-09 / DRC- 13, pending firal disposal of the Petitioners representation dated '13.07.2026. Counsel for the Petitioner: SRI K. CHAITANYA, REPRESENTING M/S M. MADHAVI LATHA Gounsel for the Re:;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 TIYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APAR.E,SH KT]MAR SINGH AND THE HON'BLE SRI JUS'I'ICE G.N{.MOHIUDDTN WRIT PETITTON No.27698 OF 2026 Dated: 24.08.2026 Between: Tcchurech Cranes India Privatc [.irnitcd. Kistapur Road, Medchal. Rcpresented by its authorized rcpresentative, Sri P. Janardhan, Taxation Manager ...Petitioner and -l'he State ol' Telangana, Represented by its Principal Secretary. Revcnue (Cornr-nercial'l'axes) Department, Dr. B.R. Arnbedkar Telangana State Secretariat, tlyderabad. -felangana and 3 others ... Respondents ORDER: t{eard Mr. K. Chaitanya, learned counsel representing Dr. M. Madhavi I-atha, learned counsel for the petitioner and Mr. K. Sai Akarsh. learned Assistant Govemment Pleader lor State Tax appearing fbr the respondents. 2. 'l'his Writ Petition is filed for the following reliei ''... to issue an appropr iatc \\ I rt. Ordcr or Dircction. more par-ticularly onc in the r'rature ol a \l'rit ol Mandanlus, declaring the action ol' Respondcnt No.4 in prrlcccding with coercive recovery

pursuant to the Recoverl \otice datcd 10.07.2026. despite ackno\ ledgment on 14.0?.2016 of the Pelitioner's detailed representation dated 1i.07.2016 and uithout considering rLnd dispo.i re ol thc .ame be[ore 'al n : c"e-circ rcco\crlnensure\. a. arbitrary.. illegal. contrary to the principles of natural .iustice and violati\e of Anrcles l4 and i00A of the Constitutrorr of India: conseqlentl),. direct Respondenl \os.3 and 4 to consider the Petitiorrer's representatron dated I3 07.2026. acknowledged on 14.07.2016. \'erif\ the rele\anl records. reconcile the diflerence of Rs i0.i00 -. afford the l)etitionel a meanirrgl'ul opportunit)- of personrrl hearing. and pass a reasoned order in accordance rvtth law. withou taking any coercivc recover) steps uftil completion of such consideration: and pass such other order or orders as this tlon'ble Court rray deem fit and proper in the circunrstances ofthe case.'

The petitioner is aggrieved b,v the impugned recoverv notice on number of grcunds. including that the amount demanded by the irnpugned rec Jvery notice did not correspond r.l'ith the amount determined b1' respondent No.3 through F orrr GST DRC-07, dated )s n) )n2i

How'ever. after sorne arg u nl en ts learned counsel for the petitioner seekri liberty to the petitioner to preler an appeal against the order dated 25 02.2025. IIe subrnits that some delay rnight have been occurred in approaching the appellatc authorit) and therefore. it ma1, be directed to con:;ider it syrnpathcticalll ,

Learnerl Assistant Government Pleader lor State ']-ax subrnits that the petitioner was at libcrt) to pret-er an appeal against the order dated 25.02.2025 taking all the grounds as are available in law and on facts before the appellate authorit]- in respect of the subject tax period

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However. upon hearing learned counsel lor the parties, since the petitioner seeks liberty to prefer an appeal. we do not wish to comment on the rnerits of the contentions raised by the parties

Accordingly, we grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. 'l'he petitioner rnay take all such grounds of Iaw and lacts 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 r.r, ith law. During the period ol tr.r,o weeks within which the petitioner has ro file the appeal. no coercive steps be taken against the petitioner pursuant to the impugned recovery notice

The writ petition is accordingly disposed of with the aforesaid Iiberty- There shall be no order as to costs Miscellaneor.rs applications pending. if any, shall stand closed K.BHAVANI SWAMY ASSISTAN REGISTRAR //' S ION OFFICER The Principal Secretary, The State of the Telangana, Revenue (Commercial Taxes) Department, Dr. B.R. Ambedkar Telangana State Secretariat, Hyderabad. Telangana. The Commissioner of State Tax, Commercial Taxes Department, Government of Telangana, C.T. Complex. Nampally, Hyderabad, Telangana - 500001. 1 2

The Assistant Commissioner (State Tax), Malkajgiri-1 1 1 Circle, Malkajgiri Division, Com nercral Taxes Department, Gagan Vihar Building, llth Floor, Opposite Ganclhi Bhavan, Nampally, Hyderabad, Telangana - 500001. 4. The Assistant Commissioner (State Tax), [/edchal Circle, Quthhullapur Division. Comrnercial Taxes Department, Hyderabad, Telangana.

One CC to IVls. M. I\/adhavi Latha, Advocate [OPUC]

Two CCs to the GP for State Tax, High Court for the State of Telangana, at Hyderabad[OLT]

Two CD Copies TJ TKS AM. '-..

HIGH COURT' DATED: 24101112026 ORDER WP.No.27698i of 2026 lA..,-, ( },' 1H€ s14 IC: Jc O 2 3 Sip 2r:; q -\-.-__-;--. DISPOSING OF THE WRIT PETITION WITHOUT COSTS q l" Ic I ! I )