Phanitha Constructions Vs The Assistant Commissioner… — GST and Indirect Tax | Telangana HC (2025)

Phanitha Constructions Vs The Assistant Commissioner… — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Redirection rather than merits adjudication: the petitioner was left free to seek redress by statutory appeal under Section 107 of the CGST/SGST Act, 2017 before the appellate authority; an appeal preferred within two weeks with the statutory deposit was to be considered by the appellate authority in accordance with law; the writ stood disposed of, with no order as to costs and pending miscellaneous applications standing closed.

Issue for consideration

Whether a writ of certiorari should issue setting aside and quashing the SCN dated 30.01.2022, the Impugned Order dated 16.01.2025 and the recovery letter dated 08.08.2025 bearing DIN 20250856YP0000008EFB. +1 more

Ratio / Principle

Finding the petitioner inclined to avail the appeal remedy rather than press the writ challenge, the Court held that if the petitioner prefers the appeal within a period of two weeks with the statutory deposit, the appellate authority would consider the same in accordance with law.

Key takeaways

On that footing, the Writ Petition was accordingly disposed of (without adjudication of the quashing prayer on the merits).ratio¶45
No order as to costs was made in the proceedings.ratio¶46
Miscellaneous applications pending, if any, were directed to stand closed (completed by the word 'closed.' in the succeeding line of the order).ratio¶47

Detailed headnote1 paragraphs

Indirect Taxation / GST — Writ petition under Article 226, High Court for the State of Telangana at Hyderabad, 14.10.2025 (W.P. No. 29339 of 2025; The Chief Justice Aparesh Kumar Singh and Sri Justice G.M. Mohiuddin): the petitioner, Phanitha constructons, prayed for quashing of the SCN dated 30.01.2022, the Impugned Order dated 16.01.2025 and the recovery letter dated 08.08.2025 (DIN 20250856YP0000008EFB), and for a mandamus permitting it to file a statutory appeal u/s 107 of the CGST/SGST Act, 2017 with condonation of delay. Counsel for respondent Nos. 1 to 3 did not oppose recourse to the appellate authority. Finding the petitioner inclined to avail the appeal remedy, the Court disposed of the writ petition, directing that an appeal preferred within two weeks with the statutory deposit would be considered by the appellate authority in accordance with law; no order as to costs; miscellaneous applications pending were ordered to stand closed.

[3488 l"

HIGH COURT I rrvr I vvv'^{FORTHE STATEOF TELANGANA AT HYDERABAD} (Special original^{Jurisdiction)}

TUESDAY,^{THE FOURTEENTH DAY OF OC'TOBER} TWO THOUSAND^{AND TWENTYFIVE}

PRESENT

THE HONOURABLE^{THE CHIEF JUSTICEAPARESH KUMAR SINGH} THE HONOURABLE^{SRiJi,STICE G'M' MOHIUDDIN}

I oF 2025 WRIT PETI^{TIONNO: 2933}

Between:

Phanitha constructons,.F"ol&lt';"":?IJ,i,li'"$S';"'.1rt:,^!')il#,[1lf;Biii:Ei?l No.¹ 1 and^{12lFlat No'} i]Vo"Jrori'^{il.dcnai Markaisiri,Telangana- 5000e0}

...PETITIONER

AND

1 The Assistant^{Commissioner of Central Tax' Medchal Division'tMedchal} Commissionerate^Telangana

2 The Suoerintendent^{of Central Tax'HydernagarRange' Medchal Division'} rU"-O.nit Corn.nissionerate,^Telangana

3 The Commissioner,^{Central Tax Medchal Commissionerate' Telangana'} 4 The Union of^{lndia' Through Joint Secretary, Department of Revenue,tvlinistry} i'F^r i'rlii",^{r.ri; rt-rr-etock,N"ewDelhi-1 1 0001}

"

..RESPONDENTS

Petition under^{Article226 of the Constitutionof lndia praying that in the} circumstances^{stated in the affidavit filed therewith' the High Court may be} pleased to A.lssue^{a writ of Certiorariand/or any otherappropriate writ(s) or} directions in the^{nature thereof settingaside and quashing the SCN dated} 30 01 .2022,^{lmpugned Order dated16'01 2025 and recovery letter dated} 08.08.2025 bearing DIN^{20250856YP0000008EFB(or) B lssue a writ of} mandamus directing^{the Respondentsto permit the Petitionerto file a statutory} appeal u/s 107 of the^{CGST/SGST Acl, 2017after condonationof delay' if so} determined by this Hon'ble Court^{C-lssue any other order or direction that this} Hon'ble Court may deem fit to^{pass under the facts and circumstancesof the} present case.

IANo :20F 2025

Petition unde: Secti the aff davt r eo n supporl:ii::ffff'#jH:jfi;:ilj:[illIlj; the lmpugned Order date recovery not ce bea. ns Ji :::;, #.'r'r:il#J:;::T::1.)1, l. lli by the Respondent No.2

IANo:10F 2025

petition under Ser the arr dav t r ed n,, u;:o; :: ["r:ff:l".^'ji ;r,:::ffi]il::J:::, ;: dispense with the fir;ng of the certified copies of the SCN dated 31 .01 .2022, lmpugned Order dated 16.01 .2025 and Rec o,u, Notice bearing DrN 2025856yp00000088F8 dated 08.08.2025 ,., by the Respondents respectivery as they were downroaded from tr,e csl Portal ie www.gst.gov.in by logging through the canceled GST rogin credentialsf

Counsel for the petitioner : SRI JAI KISHAN SOLANKI

counser ror the Respon'"'" i"';lj3ii^{ffi#,ffJf:,f,f^-"r,} (Jenror Standing Counsel for CBIC)

Counsel for the Respondents No.4 : Ms.ANJALI AGARWAL

The Court made the following: ORDER

i'

TIIE HON'BLE THE CHIEF JUSTICE SRI KTIMAR SINGH

AND

THE HON'BLE sRI JUSTICE G.M.MOHIUDDIN

UIRIT PETITION No.29339 of 2025

ORDER:

Heard Mr. Jai Kishan Solanki, learned counsel for the petitioner, Ms. pravalika, learned counsel representing Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos.1 to 3 and Ms. Anjali Agarwal, learned counsel for respondent No.4.

2 The writ petition has been preferred with the following prayer

"For the reasons stated in the accompanying Affidavit, the petitioner herein respectfully prays that this Hon,ble High Court mav be pleased to:-

A. Issue a writ of Certiorari and/or aly other appropriate writ(s) or directions in the nature thereof setting aside and quashing the SCN dated 30.01.2022, Impugned order dated r6.o1.2o2s and recovery letter dated 08.08.2025 bearing DIN 2025O8S6ypO0O0OOBEFB (or)

B. Issue a writ of ma,ndamus directing the Respondents to permit the Petitioner to file a statutory appeal u/s 107 of the CGST/SGST Act, 2077 alter condonation of delay, if so determined by this Hon,ble Court;

2

'}

C. Issue any other^{orderor direction that this Hon'bleCourt may} deem fit to^pass under the^{facts and circumstalces of the present} case

and for this act of kindness,^{the petitioneras are dutyboundshall} ever pray."

However, learned counsel^{for the petitioner submits that} petitioner -has other grounds on^{merits also tobe raised'} Therefore, he may be^{allowed liberty to approachthe appellate} authority. Th.e appellate^{authoritymay be directedto condone} the delay, if any, in approaching^{it as the petitioner was also} pursuing the writ remedY.

Learned counsel for respondent^{Nos. 1 to 3doesnot} oppose the prayer of the^{learned counselfor the petitioner to} approach the appellate^{authority.However, she submits that} the appeal may be^delaYed.

Be that as it may,^{since the petitioneris inclinedto avail} the appeal remedy. If^{he prefersan appeal within a period of} two weeks with statutory^{deposit, the appellate authority would} consider the same, in accordance^{with law.}

3

I

The Writ Petition is, accordingiy, disposed of. However,

there shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand

closed.

SD/.A.V.S.PRASAD E UTY REG IST

//TRUE COPYII

To, s TION OFFICER

1 Ilit:iq,.r",^{Commissioner of Centrat} Tax, tVledchat ion, Medchal uommtssionerate Telangana

2 il,:?.t^T%'JH?s:il8?lt'filiX;HvdernasarRanse,MedcharDivision,

3 The Commissioner, Central Tax l,4edchal Commissionerate, Telangana.

4 The Joint Secretary, Union Finance, Norih d.;;,k:Niil tsr"ifli_fl&?i,r_ment^{of Revenue,} Ministry of

5 One CC to SRt JAt KTSHAN SOLANKI, Advocate. tOpUCl 6 idt ta? to SRI DoMlNlc FERNANDES, (senior Standing counset for cBlc)

7 One CC to tVs.ANJALt AGARWAL, Advocate. tOpUCl

Two CD Copies

BSK

Y/ot,

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HIGH COURT

DATED:1 411012025

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ORDER

WP.No.29339 of 2025

DISPOSING OF THE WRIT PETITION WITHOUT COSTS

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