Madineni Srinivas Vs The State of Telangana

tMadineni Srinivas, S/o Sri Lakshmaiah Aged about 52 years, H. No. 1-10112191140, Reddy Colony, Road No.1, Kushaig uda (Kapra), Medchal-Malkajgiri District, Hyderabad, Telangana 500062.

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.....PETITIONER

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AND

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The State of Telangana, Represented by its Principal Secretary, Commercial Taxes, Secretariat, Hyderabad.

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.The Commissioner of the Commercial Taxes Department, Telangana State, Commercial Taxes Complex, Nampally, Hyderatiad -500 001.^-

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The Assistant comm.is_sioner (state Tax), Nacharami ll circle, Malkajgiri Pivision,^{commer-cialraxes Department, Governmentof} reldngana,^" Hyderabad - 500 076.

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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 may be pleased to issue a Writ of Mandamus or any other appropriate Writ. declaring the action of the all three orders in FORM GST DRC-07 dated OGl1Ot2O25 passed by Respondent No. 3 for FY 2020-21, 2021-22 and 2022-23 under section 74 of the CGST/TSGST Acts, bearing Reference Nos. 2D36102s0025015, 2D361025002893M and 2D361025003040C, respectivety, as ittegal, arbitrary, without jurisdiction, and violative of the principles of natural justice and Articles 14 and 19(t) (g) of the Constitution of lndia, and consequently quash the same ln

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alternative, set aside all the three impugned FORM GST DRC-07 orders and rerirand the matter to Respondent No. 3 for fresh adjudication after Considering the Sub-Licence Agreement dated 2Ot1Ot2O19 and other documents produced by the petitioner and verifying from the records of trl/s DRN lnfrastructure pvt. Ltd. and the Department of tMines 8s Geology that royatty and associated GST under reverse charge for FY 2020-21, 2021-22 and 2022-23 have been duly paid by DRN.

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|.A.NO:1 OF 2026

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Petition Under Section 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 proceedings and recovery pursuant to the three impugned FORM GST DRC-O7s all dated 06t1ot2025, including coercive recovery of tax, interest, and penalty from the petitioner.

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Counsel for the Petitioner : SRI M.UMA SHANKAR

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counsel for the Respondents : sRl swARoop ooRtLLA, spEclAL Govr PLEADER FOR STATE TAX

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The Court made the following ORDER

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,:--\

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IN TI{E HIGH COURT FOR THE^{STATEOF TELANGANA} {t^HYDERABAD

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THE HON'BLE THE CHIEF JUSTICE SRI^{APARESHKUMAR SINGH}

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AND

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THE HON'BLE SRI JUSTICE G.M.MOHIUDDIIIi

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WRIT PETITION No.348 of²⁰²⁶

Dated: 08.01.2026

Between:

Madineni Srinivas

Petitioner

and

The State of Telangana, Represented by its Principal Secretary, Commercial Taxes, Secretariat,^Hyderabad, and 2 others.

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...Respondents

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ORDER:

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Learned counsel Sri M.Uma Shankar appears^{for the petitioner}

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Sri Sw'aroop Oorilla, learned Special Government^{Pleader for}

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State Tax, appears for the respondents.

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,/ /

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The petitioner contends that the sub-license^{agreementdated}

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2O.lO.2Ol9 and other documents^produced by^{the petitionerand the}

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2

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records of M/s. DRN Infrastructure pvt. Ltd., the sub-licensee, submitted during adjudication wourd show that the Goods and Services Tax (GST) on roy'alty undcr reverse charge mechanism for the financial years 2020-2021.2021-2022 and2022-2023 have been duly paid. The assessing officer while passing the order-in-original under Section 74 of the central Goods and Services Tax Act, 2olT lrelangana Goods and Services Tax Act, 2017 (hereinafter referred to as, ..the Act,,) and the summar)'of the order in [rornr GS-l DIi.c-07 dated 06.10.2025 has failed to take note of this fact regarding payment of the e.tire GST amount over royalty under reverse charge mechanism r.vhich is the only error or omission on the part of the adjudicating officer. He prays that either the rnatter may be remanded or liberty rnay be granted to the petitioner to sgek rectification under Section l6l of the Act.

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3' Learned Special Governrnent Pleader for State Tax submits that if it is a case of inadvertent ornission, the proper officer can exercise his powers of rectification under Section 16l of the Act. Therefore, the petitioner may be directed to approach the proper officer, as it is still within time from the date of the order.

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4 Learned counsel for the petitioner subrnits that the matter may be disposed of in those lines.

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",

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J

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In that view of the matter, the writ petition is disposed of without

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getting into the rnerits of the claim of the parties, with liberty to the petitioner to approach the proper officer with a rectification application in relation to the afbresaid grievances. Needless to say, if such an application is made within the prescribed time, the proper officer would examine it in accordance with law and take a decision thereupon within

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a reasonable time. There shall be no order as to costs.

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Miscellaneous applications pending, if any, shall stand closed.

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SD/-A. JAYASREE ASSISTANT REGISTRAR /TRUE COPY//

To

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sec6 oFFrcER

1.. ThelPrinciga'1,'Secretary, Commercial Taxes, Secretariat, State of Telangana at Hydera6ad.

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The Commissioner of the Commercial Taxes Department, Telangana State, Commeriial Taxes Complex, Nampally, Hyderabad -500 001.

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The Assistant Commissioner (State Tax), Nacharami ll Circle, Malkajgiri Division, Commercial Taxes Department, Government of Telangana, Hyderabad - 500 076.

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