M/s.Sathavahana Associates Vs The Assistant Commissioner of Central Tax

M/s.Sathavahana Associates, H.No.3-43, Flat No.102. Millenium Residency, Hanumannagar, Chaitanyapuri, Dilsukhnagar, Hyderabad-SOO 060,State of Telangana, Rep.by its Managing Partner and Authorised Signatory Mr.N.Surender Reddy, aged 58 years, Occ. Business

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...PETITIONER

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AND

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The Assistant Commissioner of Central Tax, Nagole GST Division, Uppal, R.R.District.

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The Assistant Commissioner of Central Tax, Vanasthalipuram-ll Circle, Saroornagar Division, Hyderabad.

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The Assistant Commissioner of Central Tax, Circle-V, Audit-1 Commissionerate, Hyderabad.

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The Superintendent, SAG-51, Circle-V, Audit-l Commissionerate, Hyderabad.

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The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi-1 10001.

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The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi-100001 .

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M/s. Hyderabad lntegrated MSW Limited, 11th Floor, Level-118, Aurobindo Galaxy, Hitech City Main Road, Opp lkea and T. Hub, Hyderabad.

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iI{T{-I\rlIf{rrfE

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Petition under Article 226 oI the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring. (1) the action of the 4th and 2nd Respondents in issuing the Summary of the Notice in Form GST DRC-01, dated 21 .09.2023 and the Summary of the Order in

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i I l t! 1 :

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Form GST DRC-07, dated 30.12.2023, without any signature either physically or digitally, is nonest in the eye of law, (2) the action of the 1 and 2nd Respondents in passing the c)rder-in-original, dated 13.12.2023 and the summary of the order in Form GST DRC-07, dated 30.12.2023, without issuing Form GST DRC_O1A as contemplated under Rule 142(1A) of the Rules 2017, is not valid in the eye of law, (3) the action cf the 4th Respondent in issuing the summary of show cause Notice in Form Gsr DRc-01, dated 21.09.2023 for the tax period 2o2o-21and the action of the 2nd Respondent in passing the summary of the order in Form GST DRc-07, dated 30.12.2023 for the tax period 2017-18, which is contrary to each other and whereas the 3rd Respondent issued Show cause Notice, dated 20.09.2023 and the 1st Respondent passed order-in-original, dated. 13.12.2023 for the tax periods 2017-18 to 2O211-22, by a Composite Order, is not valid in the eye of law, (4) the action of the 4th Respondent in issuing the summary of show cause Notice, dated 21.09.2023 ancl the action of the 2nd Respondent in passing the summary of the order in Form GST DRc-07, datd 30.12.2023, without generating Document ldentification Number (DlN), for the tax period 2017-18 to 2021-22 under the ccsT/scsr Acl 2017, is contrary to circurar No. 128I4712019-GST, dated 23.12.2019 and the judgment of the Hon'ble supreme court of India in w.p.(civil) No.320 of 2022, dated 18.07.2022, and consequenfly set aside the summary of the order in Form GST DRC-07, dated. 30.12.2023 and the order-in-original, dated. 13.12.2023 passied by the 1st Respondent, for the tax period 2017-18 to zo21-22 under the CGSISGST Act 2017 , as null and void.

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Petition unde'r section 1sl cpc praying that in the circumstances stated in the affidavit filed in s,Jpport of the petition, the High court may be pleased to direct the 1st Respondent to revoke the Gamishee Notice in Form GST DRC-13, dated 12.02.2026 issued to the 7th Respondent, for the tax period 2017-1g to 2021-22 under the ccsr/scsT Act 2017, pending disposal of the above writ petition, as otherwise, the Petitioner will be put to severe loss and hardship.

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OF

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Petition under Section 151 cpc praying that in the circumstances stated in the affidavit filed in sucport of the petition, the High court may be pleased to suspend

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the Operation of the Order-in-Original, dated 13.12.2023 and the Summary of the Order in Form GST DRC-07, dated 30.12.2023 and passed by the^.lst and 2nd Respondents, for the tax period 2017-18 lo 2O21-22 under the CGST/SGST Act 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRI MOHAMMED RAFI Counsel for the Respondent Nos.1 TO 4 & 6: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC Counsel for the Respondent No.S: SRI N.BHUJANGA RAO, DEPUW SOLIC]TOR GENERAL OF INDIA Counsel for the Respondent No.7: -

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The Court made the following: ORDER

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IN THID HTGH COURT FOR THE STATE OF TELANGANA

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AT HYDERABAD

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THE HON'BLE, THE CHIE,F"IIISTI CE SRI APARESH KUMAR SINGH

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AND

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TI{E HON'BLE SRI .IUSTICE G.M.MOHIUDDIN

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WRIT PETITION No.l0l59 of 2026

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DATED: 07.04.2026

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Between

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IWs. Sathavaha:ra Associates, H.No.3-43, Flat No.l02, Mjllenium Residency, Hanumannagar, Chaitanyapuri, Dilsukhnagar, Hyderabad-500 060, State of Telangana, Rep. by its Managing Partners and Authorized Sigratory Mr. N.Surender Reddy, aged 58 years, C)cc: Business.

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... Petitioner

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AND

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The Assistant Commissioner of Central Tax, Nagole GST Division, Uppal, R.R.District & 6 others

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Respondents

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ORDER:

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Fleard Mr. Mohammed Rafi, leamed counsel appearing for the petitioner, Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos. t to 4 and 6 and Mr. N.Bhujarrga Rao, learned Deputy Solicitor General of India appearing for respondent Nc,.5.

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In the present case, the order dated 13.12.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 20L7, andCentral Goods and Services Tax Act, 2Ot7 (for short 'the Act'), is under challenge. The petitioner has taken a plea that it came to know of the impugned order which was uploaded on the additional notices tab of GSTIN Portal only in February, 2026. The matter relates to tax period 2017-18 to 2L2t-22.Therefore, the matter is not belated. This Court may entertain the Writ Petition on the ground that the petitioner was not served with the show cause notice and not aware of the proceedings initiated by the Department. Moreover, the impugned order was merely uploaded on the Additional Notices tab of GSTIN Portal. As such, it was not in the notice of the petitioner.

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Learned Senior Standing Counsel for CBIC has opposed the prayer at the outset on the ground of huge delay in preferring this Writ Petition. He has relied upon the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU' Kakinada, v. Glaxo Smith Kline Consurner Health Care Limitedr.

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Learned counsel for the petitioner therefore seeks liberty to the petitioner to prefer an appeal with a delay condonation application in terms of Section 107(1) read with Section 107(4) of the ,A.ct. He submits thar the appellate

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'^{(zozo) 19 scc 681}

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3

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authority may be directed to consider the question of delay sympathetically in view of the re€sons explained in the delay condonation application.

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l-taving I'egard to the facts and circumstances as noted above, this Court is not inclined to enter into the merits of the issue as the petitioner is being allowed libertlr to approach the appellate authority. He may approach the appellate authority within a period of two (2) weeks with a delay condonation application and statutory pre-deposit. It is open for the petitioner to take all such grounds in larv and on facts in the appeal. Needless to say, the appellate authority woulcl consider the question of delay and if he is satisfied with the reasons explaint:d in the delay condonation application, he shall decide the case on merits. Durlng the period of two weeks within which the petitioner has to flle an appeal, ro coercive steps be taken against the petitioner pursuant to the impugned gamisrhee notice in Form GST DRC-13 dated 12.02.2026.

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-fhe instant Writ Petition is disposed of accordingly. There shall be no order as to costs

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Miscellanecus applications, if any pending, shall stand closed.

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SD/. AHMED ABDULLA KHAN ASSISTANT REGISTRAR

//TRUE COPY//

To

SECTION OFFICER

The Assis;tant Commissioner of Central Tax, GST Division, Uppal, R.R.Distrir:t.

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The Assistant Commissioner of Central Tax, Vanasthalipuram-ll Circle, Saroomagar Division, Hyderabad.

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The Assistant commissioner of centrar Tax, circle-V, Audit-1 Commissionerate, Hyderabad.

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!.^{The Superintendent, SAG-51, Circle-V, Audit-l} Commissionerate, Hyderabad.

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Th9 secretary, Union of lndia, Ministry of Finance, North Btock, New Derhi1 10001.

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The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi-100001.

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