M/s. Shri Sharada Vs The Deputy Commissioner

M/s. Shri Sharada,^{lron and Steel Private.Limited'rep by its Director"Mr'} chitvata sai Kumar n"iov,'!vlr.r-".i6iaffi,^{vattainagula'pally Village, Gandipet} trrf in'Oat, Ranga^{Reddy, Telangana-5011 42'}

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...PETITIONER

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AND

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1 The Deputy^{Commissioner, STU-1, Saroornagar Division' Hyderabad'} Telangana

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The Deputy^{Commissioner, (ST)-1 (FAC),EnforcementWing' O/o}

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c"-n''r*'i5.idner of commeriiit rhxe!, Nahpally, Hyderabad'

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3 The DeDutv Commissioner,^{(ST)-VI, EnforcementWing' O/o Commissionerof} Commdrciil Taxes,^{Nampally, Hyderabad'}

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The Commissioner^{of CommercialTax OJficer'1st Floor' CommercialTax}

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ori";, ii;;'i[,iJ ivr"*"i ilJ;d;'6b;;iL Ganti'i ena"n' Namparrv-50000'r

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State of^{Telangana,rep.by its Secretary to Government (Revenue)CT-ll'} " d;;;;';i;iiiiJJ 7 si.t6'rii oLpi'tm'unt, secretariat' Hvderabad'

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...RESPONDENTS

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Petition under^{Article 226 of the Constitution of lndia praying that in the} circumstances^{stated in the affidavit filed therewith' the High Court maybe} pleased to issue a^{Writ of Mandamus or any other appropriatewrit or order or} direction by^{setting aside the impugned show cause notices dated 111912025and} 23lgt2l25 along^{with ordersdated 30t1212025 and31t12t2O25' issued by the 1st} and 3rd Respondents^{for the tax periodApril' 2021 lo Marcn'2022 as illegal'} issued without iurisdiction'^{contrary to theCircularvide CCTs}

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Ref.No.LlV(2)l3i;t2025 dated^{14.10.2025issued by the 4th Respondent and also} contrary to the^provisions under the^{Central Goods and Service Tax Act, 2017 and} the Telangana Grtods and Services^{Tax Act, 2017 -}

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lA NO: 1OF 2021i

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Petition under Section 151 CPC^{praying that in the circumstancesstated in} the affidavit filed in support^of the^{petition,the HighCourt may be pleased to grant} stay of all further^{proceedings pursuant to the impugned ordersdated 30.12.2025} and 31 .12.2025 issued by the^1st and^{3rd Respondents for the tax period April,} 2021 to March, 2C22underthe Central^{Goodsand ServiceTaxAct,2017 and the} Telangana Goods and Services^{Tax Act, 2017 pendingdisposal of the Writ} Petition as otherr,,rise the^{Petitioner will be put to severe loss and hardship.}

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Counsel for the Petitioner: SRI K.^{P. AMARNATH REDDY}

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Counsel for the flespondents: SRI^{SAI AKARSH,AGP APPEARS FOR} SRI SWAROOP OORILLA, SPECIAL^{GP for StateTax}

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The Court made the following: ORDER

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rr,

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IN THE HIGH COURT FOR THE STATE OF TELANGANA A,T HYDERABAD

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THE HON'BLE THE CHIEF JUSTICE SRI APARESH K['],{AR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

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DATED | 03.02.2026

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Iletrveen:

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IUs. ShriSharada Iron and Steel Private Limited

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Petitioner AND

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The Deputy Commissioner STU-1, Saroornagar division, Hyderabad and flour others

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... Respondents

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ORDER:

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Sri K.P. Amarnath Reddy, learned counsel appears for

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petitioner.

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Sri K. Sai Akarsh, learned Assistant Government

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Pleader appears for Sri Swaroop Oorilla, learned Special

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Government Pleader for State Tax, for respondents.

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The grievance of the petitioner is captured in the order

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dated 23.01.2026 which reads as under:

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"Learned counsel for the petitioner submits that both the impugned orders dated 30.12.2025 and 31.12.2025 relate to the same tax period from April, 2021 to March, 2022,

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IICJ 16135. J) & GMM, J tV.P.No.1963 of2O26

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which have been issued by respondent Nos.1 and 3 respectivel), in respect of an issue where already respondent No.2 had droppcd the proceedings by order dated 15.03.202.1 (Anucrure-P3).'lhe concerned respondents have not taken into consideration the circular datcd 14.10.2025 issued bv respondent No.4. Petitioner is at a loss as to where to approach for seeking rectification of the impugned orders passed by two separate authorities for the same tax period under Section 16l of the Goods and Service Tax Act. 2017."

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Learned counsel for the State Tax, on instructions, subnrits that the petitioner should approach respondent No.1, Deputy Cornrnissioner STU- [, Saroornagar Division, Hyde,rabad, for rectification of the impugned orders.

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Learned counsel for the petitioner therefore seeks liberty to fil,: an application for rectification under Section 161 of the Gooos and Services Tax Act,2017, in respect of the impugned orders dated 30.12.2025 and 31.12.2025 relatable to the tax periorl from April, 2021, to March,2022. Let such application be fil:d within a period of two (2) weeks. On such application being filed, respondent No.1 would take a decision in accorrlance with law within three (3) weeks thereafter, after affording an opportunity of hearing.

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,ir

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-t

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HGJ^(AKrS, J) & GMM. J W.P.No.l963 of 2026

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