M/s.M M Brothers Vs State of Telangana — GST and Indirect Tax | Telangana HC (2026)

M/s.M M Brothers Vs State of Telangana — GST and Indirect Tax | Telangana HC (2026)

What the court decided

AI extract

Outcome

Writ petition disposed of granting the petitioner liberty to approach the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, with liberty to raise all grounds in law and on facts in the appeal; the appellate authority to consider the delay and, if satisfied, decide the case on merits. No order as to costs.

Issue for consideration

Whether the writ petition filed on 02.02.2026 against the order dated 20.12.2023 is belated, and whether the Court may entertain it given the petitioner's plea that it learnt of the order only on 15.10.2025 from the additional notices tab of the GSTIN portal. +2 more

Court's answer

The matter is not belated and the Court may entertain the writ petition: the petitioner was not served with the show cause notice, was not aware of the proceedings initiated by the Department, and learnt of the impugned order only on 15.10.2025.

Ratio / Principle

The impugned order was merely uploaded on the additional notices tab of the GSTIN Portal and, as such, was not in the notice of the petitioner.

Key takeaways

Having regard to the facts and circumstances noted, the Court was not inclined to enter into the merits of the issue, the petitioner being allowed liberty to approach the appellate authority.ratio¶51
The petitioner may approach the appellate authority within a period of two (2) weeks with a delay condonation application and statutory pre-deposit, and it is open to him to take all grounds in law and on facts in the appeal.ratio¶51
The appellate authority would consider the question of delay and, if satisfied with the reasons explained in the delay condonation application, shall decide the case on merits.ratio

Detailed headnote1 paragraphs

Writ petition under Article 226 by M/s. M M Brothers (prop. Manish Kataria, Nizamabad) challenging the Summary of the Order in Form GST DRC-07 dated 20.12.2023 with computation attachment for A.Y. 2017-18, passed by the Deputy Commissioner (Enft), Enforcement Wing, under Section 73 of the Telangana GST Act, 2017 and the Central GST Act, 2017, allegedly without any Summary of Attachment pursuant to the Show Cause Notice in Form DRC-01 dated 05.02.2022, without signatures as required under Rules 142(1) and (5) of the CGST Rules, and as barred by limitation; petition filed 02.02.2026 after the petitioner learnt of the order on 15.10.2025 from the additional notices tab of the GSTIN portal. HELD: The matter is not belated and the Court may entertain the petition since the petitioner was not served with the show cause notice and the order was merely uploaded on the additional notices tab; however, the Court declined to enter into the merits and disposed of the petition granting liberty to file an appeal under Section 107(1) read with Section 107(a) of the Act within two weeks with a delay condonation application and statutory pre-deposit, leaving all grounds in law and on facts open; the appellate authority to consider the question of delay and, if satisfied with the reasons explained, decide the case on merits. The respondents' reliance on Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited, (2020) 19 SCC 681, was noted without express adoption; the petitioner's prayer referenced the order dated 28.02.2025 in W.P.No.21101/2024 and batch cases. No order as to costs.

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IN THE HIGH COURT FOR^{THE STATE OF TELANGANA AT HYDERABAD} (Special Original J urisdiction)

MONDAY, THE NINTH DAY OF FEBRUARY TWO THOUSAND AND TWENry SIX

PRESENT

THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR^SINGH AND THE HON'BLE SRI JUSTICE G.M. MOHIUDDIN

Between:

M/s.M M Brothers, rep. by its Proprietor Manish^{Kataria,HNo.6-26-423,} Shraddanand Gunj, Nizamabad, Telangana-S03 002.

...PETITIONER

AND

State of Telangana, rep. by Principal Secretary,^{Revenue Department(CT),} Secretariat, Hyderabad.

The Commissioner of Commercial Taxes,^{Telangana State, Hyderabad.}

The Deputy Commissioner^{(Enft),Enforcement} ^Wing,He.ad of the Departmdnt, Commercial Taies Department, O/o^{Commissionerof} Commercial Taxes, Hyderabad, Telangana.

Central Board of lndirect Taxes and Customs,^{Represented by its Director,} Department of Revenue, Ministry of Finance,^{Govt. of lndia,New Delhi.}

...RESPONDENTS

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 or Order or Direction particularty one in the nature of Writ of Mandamus:

(i) Declaring the action of the 3rd Respondent in passing the impugned proceedings vide Summary of the Order in. Form GST DRC 07 dated 20.12.2023 along with its Computation Note without there being any Summary of the Attachment pursuant to the Show Cause Notice in Form

DRC 01 dated 05.02.2022 and the Summary of the Attachment to the notice for the A.Y. 2017-18 under the CGST Act,2017, without any signatures either digitally or electronically as required under Rules 142 (1) and (5) of the CGST Rules, further it is barred by limitation and other grounds raised in the writ petition, as illegal, arbitrary, high handed and consequently set aside the same particularly in view of the judgment of this Hon'ble High Court in its order . dated 28.02.2025 in W.P.No.21101 12024 and batch cases.

lA NO: 1 OF 2026

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 grant stay of all furthe,r proceedings pursuant to the Summary of the Order in Form GST DRC 07 daled 20.12.2023 along with its Computation Attachment for the A.Y. 2017-18 passed by the 3rd respondent, Pending disposal of the Writ Petition, as otherwise, the Pr:titioner will be put to irreparable loss and hardship.

Counsel for the Petitioner: SRI B. KRISHNA REDDY

Counsel for'the llespondents No.'l to 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX

Counsel for the flespondent No.4: SRI D. RAGHAVENDAR RAO, s.c. FoR cBlc

The Court made the following: ORDffi

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IN THE HIGH COURT FOR THE STATE OF TELANGANA ATHYDERABADⁱ

H

AND

tEl

of

DATED: 09.02.2026

Between:

iWs.M M Brothers, Rep. By its Proprietor Manish Kataria, I{.No.6-26 -423,, Shraddanand Gunj, Nizamabad, Telangana-503 002.

Petitioner

AND

State of Telangana, Rep. By Principal Secretary, Revenue Department (CT), Secretariat, Hyderabad & 3 others

Respondents

ORDER:

Heard Mr- B.Krishna Reddy, learned counsel appearing for the petitioner and Mr' Swaroop oori[[a, leamed Special Government Pleader for State Tax

appearing for respondents.

2' [n the present case' the order dated 20.12.2023 passed under section 73 of the Telangana Goods and Services Tax Act, zor7, and centrar Goods and Services Tax Act, 2ol7 (for short 'the Act'), is under challenge. The instant writ

2

petition has been filed on 02.02.2026.^{The petitionerhas taken a plea that it} came to kno.w of the impugned^{order whichwas uploaded on the additional} notices tab^,cf GSTIN Portal only^{on 15.10.2025. The matter relates to} Assessment't'ear 2017-18.^{Therefore, the matter is not belated.This Courtmay} entertain the^{,'vrit petition on the ground that the petitionerwas not served with} the show cause notice and not^{aware of the proceedingsinitiated by the} Department. .Moreover, the^{impugnedorder was merely uploadedon the} additional notices tab of GSTIN Portal.^{As such, it was not in the notice of the} petitioner.

Learned Special Govemment^{Pleaderfor State Tax appearingfor the} respondents has opposed the^{prayer at the outset on the ground ofhuge 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^{CtxsumerHealth Care Limitedr'}

, /

4.Learnedt:ounselforthepetitionerthereforeseekslibertytothepetitioner to prefer^{an apreal with a delay condonationapplicationin termsof Section} 107(l) read with^{Section I07(a) of the Acl He submits that the appellate} authority may^{be directedto consider the question of delay sympatheticallyin} view ofthe reasr)ns^{explained in the delay condonationapplication'}

'^{(2020)19 scc681}

J

I

5.HavingregardtothefactsandcircumstanoesaSnotedabove,thisCourtts not^{incrinedto enter into the meritsof the issueas the petitioneris being allowed} riberty^{to approachthe apperlate authority.He may approachthe appellate} authority^{within a period of two (2) weeks with a delaycondonation application} and^{statutory pre_deposit. It is open for the petitioner to take alr such grounds in} raw^{and on facts in the appeal. Needless to say, the appe*ateauthority would} , consider the question of^{derayand if he is satisfiedwith the reasons explained in}

thedetayqondonationapptication,heshatldecidethecaseonmerits.

6.TheinstantWritPetitionisdisposedofaccordingly.Thereshallbeno order^{as to costs.}

Miscellaneous^{applications, if any ngndfe' th4131$gtosed}

SD/.T.SRINIVAS REDDY ASSISTANT

To

/ffRUE COPY/

SECTION^OFFICER

The Principal^{Secretary, Revenue Department(CT), State of Telangana'} Secretariat, HYderabad.

The Commissioner^{of CommercialTaxes, Telangana State, l-lyderabad'}

The Deputy commissioner_^{(Enft),_Enforcement^wing, He.ad of the} Oepartment,' C**iiiiiii.-f.u1eg'^{Department,O/o eommissioner of} Cohmercial Taxes,^{Hyderabad, Telangana.}

t 4. The Director, Department^{of Revenue, Ministryof Finance,Central Boardof} lndirect Taxes anh Customs,^{Govt. of lndia, New Delhi''}

One CC to SRI B.^{KRISHNAREDDY,Advocate} [OPUCI

Two CCs to SRt SWAROOP^{OORILLA,Special GovernmentPleader for} State Tax, High Court^{for the State of Telangahaat Hyderabad. [OUTI}

One CC to SRI D. RAGHAVENDAR^{RAO, S.C. for.CBlC} IOPUC]

Two CD Copies

MP/BSK W

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HIGH COURT

DATED :ogt}2t2}26

THE S
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ER

WP.No.3S64 of 2026

DISPOSING OF THE WRIT PETITION WITHOUT COSTS

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