M/s. Sri Lakshmi Ganapathy Traders Vs Assistant Commissioner of Central Tax

M/s. Sri Lakshmi Ganapathy Traders,^{l-1.No.10-11-1 16/4, Sri Ram Naga-r Colony,} Hanuman Nagar, Nizambbad, Telangana-503001.^{Rep.by its, Proprietor, Mr. Yendal} Sudhakar.

¶10

...PETITIONER

¶11

AND

¶12

1 Assistant Commissioner of Cenlral Tax,^{NizamabadDivision, Medchal,} Commissionarate, KNAR Estate, 3d^{Floor, Nizamabad-503001.}

¶13

2 The Assistant Commissioner of Central^{Tax, Circle-V, O/o The Commissioner} of Central Tax, Hyderabad Audit-ll Commissionerate,^{H.No.1-98/8129'21.'} Sanvi Yamuna Pride, Krithika Layout,^{Madhapur, Hi-techCity,Hyderabad-} 500081.

¶14

The Union of lndia, Rep. by its Secretary,^{Ministryof Finance, NorthBlock,} New Delhi - 110 001

¶15

...RESPONDENTS

¶16

Petition under Article 226 of the Constitution^{of lndia praying that in the} circumstances stated in the affidavit^filed therewith,^{the High Courtmay be} pleased to issue Writ of Mandamus or any other appropriate^{Writor Orderor} direction declaring the action of the 1st^{Respondent in issuing single assessment} order-in-original dated o8lo8t2o24 and^{the multiple summaryof the orders in} Form GST DRC-07, dated 2610812024^{levying IGST/CGST/SGST underSection} 73(9) of the IGST/CGST/SGST Acts, 2017,^{for the tax periods 2018-19 to 2021-} 22, without any signature of the officer^{concerned in the Notices in Form GST} DRC-01 daled 2410512024 and Summary^{of the Ordersin Form GST DRC-07} dated 26.08.2024 and not being heard^{by the Petitioner,as arbitrary, contrary to}

¶17

fitI

¶18

the provision:; of the IGST/CGST/SGST Acts 2017, and contrary to the Article 14, 19(2)(9), 21 and 265 of Constitution of lndia and consequently set-aside the Order of the 1St Respondent dated 08t08t2024 and Summery of the Orders in Form GST DRC-07 dated 2610812024 passed for the multiple tax periods from 2018-19 to 2021-22 as null and void, not valid in the eye of law.

¶19

lA NO: 1 OF 11026

¶20

Petitiott under Section 151 CPC praying that in the circumstances stated in the affidav t filed in support of the petition, the High Court may be pleased to suspend the operation of the Order-in-Original, dated 08t0812024, Summary of the orders in Form GST DRC-07, dated 26t0at2024 issued by the 1st Respondent, for the tax periods 2018-19 to 2021-22 under the IGST/CGST/SGST Acts, 2017, pending disposal of the above Writ Petition.

¶21

counsel for the Petitioner: sRl IiJIOHAMMED RAFI, APPEARTNG FoR SRI SHAIK JEELANI BASHA

¶22

counsel for tlre Respondents No.l & 2: SRI DoMlNlc FERNANDES, sENtoR S.C. FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

¶23

counsel for the Respondent No.3: sRl B. MUKHERJEE, APPEARING FoR SRI N. I3HUJANGA RAO, DEPUTY SOLICTTOR GENERAL OF INDIA

¶24

The Court made the following: ORDER

¶25

n

¶26

\ \

¶27

IN THE HIGH COI'RT FOR THE STATE OF TELANGANA AT HYDERABAD

¶28

THE HON'BLE THE CHIEF JUSTICE SRI APARESH KI'MAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

¶29

WRIT PETITI No.3537 of 2026

¶30

DATED : L3.02.2026

¶31

Between:

¶32

IWs. Sri Lakshmi Ganapathy Traders

¶33

Petitioner AND

¶34

Assistant Commissioner of Central Tax; Nizamabad, and two others

¶35

. Respondents

¶36

ORDER:

¶37

Sri Mohammed Rafi, learned counsel appears for

¶38

Sri Shaik Jeelani Basha, learned counsel for petitioner.

¶39

Sri Dominic Fernandes, learned Senior Standing

¶40

Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos. L and2.

¶41

Sri B. Mukherjee, learned counsel appears for Sri N. Bhujanga Rao, learned Deputy Solicitor General of India, for respondent No.3.

¶42

The instant Writ Petition has been preferred against the Order-In-Original dated 08.08.2024 along with Summary of the orders in Form GST DRC-07 dated 26.08.2024 passed under the provisions of the Central Goods and Services Tax

¶43

t

¶44

n

¶45

Hq,^(AKrS, J) & GMM, J W.P.No.3537 of 2O26

¶46

2

¶47

I I {,|

¶48

Act,2017, the State Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, zorT , for the tax periods from 2018-19 ro 20Zt-22, imposing the tax and penalty.

¶49

However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order-In-originat. He submits that sonle delay might have been occurred in approaching the app'ellate authority and therefore, he may be directed to con sider it sympathetically.

¶50

Learned Senior Standing counsel for GBIC submits that the petitioner is at liberty to prefer an appeal against the order-In-original and Summary of rhe orders in FORM GST DRtl-07 taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.

¶51

upon hearing the learned counsel for the parties and having regard to the aforesaid facts and circumstances, since the yletitioner seeks liberty to prefer an appeal, we do not wish

¶52

!i

¶53

HCJ^(AIftS, J) & GMM, J 3 W.P.No.3537 of 2O26

¶54

to make any comment on the merits of the contentions raised by the parties.

¶55

If the petitioner prefers an appeal within a period of two weeks with statutory pre-deposit along with a delay condonation application, the learned appellate authority would consider it in accordance with law by taking into consideration that the petitioner has been pursuing the writ remedy before this Court in the meantime as well. The petitioner will be at liberty to take all the grounds in law and on facts before the appellate authority. If the appellate authority is'satisfied that the delay is explained, he would entertain the appeal on merits

¶56

The instant Writ Petition is disposed of with the aforesaid liberty. There shall be no order as to costs.

¶57

Miscellaneous applications, if any pending, shall stand

\

closed.

T'TRUE COPY"

SD/.U.^SUDHA ASSISTANT^REGISTRAR 6

¶62

SECTION^OFFICER

¶63

To

¶64

l.TheAssistantCommisslolelofCqntralTax,NizamabadDivision,Medchal, commissionr^{riJ, [i tAi{-i;i"te, 5d'Ftoor,N izamabad-50300 1'}

¶65

The Assistant^{commissio.ner of central-Tax, circle-V'O/o Thecommissioner} of centrar^{r"iJ'iivoli"-oioAroli:ii-cb.iii"irsion.tate,} -ft-itech^{H.No.1-e8tB,t20,21,} City' HyderabadSanvi Yamuna''Pride,^{Krithif<af-Iyout,-fVfaOnipur'} 500081.

¶66