Kota Saree Bhandar vs. Assistant Commissioner (St)
Held
The Court did not delve into the merits of the contentions raised by the parties. Instead, upon hearing the learned counsel for the petitioner, who sought liberty to prefer an appeal against the impugned order and summary of the order, the Court granted this liberty. The petitioner was directed to approach the appellate authority within two weeks with a delay condonation application and statutory pre-deposit. The appellate authority was instructed to consider the question of delay sympathetically, taking into account the facts and circumstances, and if satisfied, proceed to decide the appeal on merits in accordance with law. The writ petition was disposed of with these directions, and no comments were made on the merits of the case.
Facts
The petitioner, Kota Saree Bhandar, represented by its proprietor, filed a writ petition before the Telangana High Court challenging an Order in Original and proceedings in Form GST DRC-07 dated 30.12.2025, along with a Show Cause Notice and Form DRC-01 dated 15.05.2024, issued by the Assistant Commissioner (ST) under Section 74 of the CGST/SGST Act. These proceedings pertained to the tax period from April 2018 to March 2019 and were challenged on grounds of violation of principles of natural justice and being unsustainable on merits. The amount in dispute was not explicitly stated. The petitioner sought to set aside these orders and notices.
Key Issues
1. Whether the Order in Original and proceedings in Form GST DRC-07, along with the Show Cause Notice and Form DRC-01, issued by the 1st Respondent under Section 74 of the CGST/SGST Act for the tax period 2018-19, are liable to be set aside for being in violation of the principles of natural justice and unsustainable on merits? The petitioner argued that the impugned notices and orders were issued in violation of the principles of natural justice and were also unsustainable on merits. The respondents, represented by the State Tax department and the Central Board of Indirect Taxes and Customs, did not explicitly record their arguments on the merits of the case within the provided text. However, they indicated that the petitioner was at liberty to prefer an appeal.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
[ 3s18 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITIONNO:30507 0F 2026 Between: AND Kota Saree Bhandar, Rep. by its Proprietor, Mr' Praveen Chand Agarwal' Son oiiate Shri Mamchand Agirwat, Khajanchi Buitding, 14-4-113, Begumbazar cnriri, Begum Bizar' Hyderabad' Telangana' 500012 GSTIN 36AAVPC762OH1ZJ ..PETITIONER l.AssistantCommissioner(ST),GoshamahalCircle'GolcondaDivision'.Room No.204,2nd Floor, Hermitage Office Complex' Hill Fort Road' Adarsh Nagar' Hyderabad -500 004
State of Telangana, rep. by its Chief Secretary' and Special Chief Secretary to - Gou"rn."nt (FAC), State Tax Department, Secretariat' Hyderabad
Union of lndia, rep. by its Secretary, Ministry of Finance' Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-1 10 001 4. central Board of lndirect Taxes and customs, GST Policy wing, Government oflndia,MinistryofFinance,NewDelhi,repbyitsCommissioner(GST)' ...RESPONDENTS Petition under Article 226 of the Constitution of
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