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M/s.Bhanu Traders v. State of Telangana

Telangana HC9 Feb 2026WP/3569/2026

Case brief

AI extract

What is this about?

Telangana HC disposes writ petition challenging GST DRC-07 order dated 15.12.2023 u/S.73 TGST/CGST Act for A.Y. 2017-18: petition held not belated (order only uploaded on GSTIN portal additional notices tab; knowledge on 15.10.2025; no service of DRC-01 SCN dated 05.12.2022); merits not decided; liberty to appeal under S.107(1)/107(4) within 2 weeks with delay condonation application and statutory pre-deposit; no costs; Glaxo Smith Kline (2020) 19 SCC 681 referred by GP on delay.

What did the court decide?

Writ petition disposed of with liberty to the petitioner to approach the appellate authority within two (2) weeks with a delay condonation application and statutory pre-deposit; appellate authority to consider the question of delay and, if satisfied, decide on merits; no order as to costs; miscellaneous applications, if any, closed.

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

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the writ petition filed on 28.01.2026 against the order dated 15.12.2023 (A.Y. 2017-18) is belated, given the respondents' objection of huge delay and the petitioner's plea that it learnt of the order, uploaded on the additional notices tab of the GSTIN Portal, only on 15.10.2025. +1 more

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Court's answer

The writ petition is not belated: the petitioner was not served with the show cause notice and was not aware of the proceedings initiated by the Department; the impugned order was merely uploaded on the additional notices tab of the GSTIN Portal and was not in the petitioner's notice, hence the Court may entertain the petition.

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Ratio / Principle

Having regard to the facts and circumstances, the Court was not inclined to enter into the merits of the challenge to the Section 73 order, the petitioner being allowed liberty to approach the appellate authority.

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Key takeaways

The petitioner was granted liberty to approach the appellate authority within two (2) weeks with a delay condonation application and statutory pre-deposit, taking all grounds in law and on facts in the appeal; 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¶49

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad (Chief Justice Sri Aparesh Kumar Singh and Sri Justice G.M. Mohiuddin), Writ Petition No. 3569 of 2026, disposed on 09.02.2026: M/s. Bhanu Traders challenged the Summary of the Order in Form GST DRC-07 dated 15.12.2023 with computation/attachment for A.Y. 2017-18, passed under Section 73 of the Telangana and Central GST Acts by the 3rd respondent, alleging absence of a signed summary of attachment pursuant to the DRC-01 show cause notice dated 05.12.2022 and bar of limitation. The writ petition, filed on 28.01.2026, was held NOT BELATED because the petitioner was not served with the show cause notice and the order was merely uploaded on the additional notices tab of the GSTIN Portal, coming to its notice only on 15.10.2025. The Court declined to enter into the merits and granted liberty to file an appeal under Section 107(1) read with Section 107(4) of the Act within two weeks with a delay condonation application and statutory pre-deposit, the appellate authority to consider the delay and, if satisfied, decide on merits. No costs; miscellaneous applications closed. The Special Government Pleader had referred to Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited, (2020) 19 SCC 681, on delay, which the Court did not engage with.

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[³⁴⁸⁸ I

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IliI I I lrti

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IN THE HIGH COURT FOR THE STATE^{OF TELANGANA} AT HYDERABAD

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(Special Original Jurisdiction)

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MONDAY, THE NINTH DAY OF FEBRUARY T\ruO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOUR.ABLE THE CHIEF JUSTICE^{SRI APARESH KUMAR SINGH} AND

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THE HONOURABLE SRI JUSTICE G.M.^MOHIUDDIN

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WRIT PETITION : 3569 OF 2026

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Between:

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M/s.Bhanu Traders, Rep. by its Proprietor Sri^{GourangKataria,Agedabout 44} years H. No.6-26 -423, Shradilanand Gunj, Nizamabad, Telangana-S03^002.

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...PETITIONER

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AND

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

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

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The Deputy Commissioner^(Enft), Enforcemen-t^{Wi1g, Head.ofthe} - Departrirerit, Commercial Taxes Department,^{O/o Commissionerof} Commercial Taxes, Hyderabad, Telangana

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

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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 Courtmaybe} pleased to issue a Writ or Order or Direction particularly oneⁱⁿ the nature^{of Writ} of Mandamus (i) Declaring the action of the^{3'd Respondent in passing the} impugned proceedings vide Summary of the Order^{in Form GST DRC 07 dated} 15t12t2023 along with its Computation^{Note withoutthere beingany Summary of} the Attachment^pursuant to the Show Cause^{Noticein Form DRC 01 dated} OSt12t2O22 and the Summary of the Attachment^{to the notice for the A.Y.2017-18} under the CGST Act, 2017, without any signatures^{either digitallyor electronically}

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as required uncier 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 Honble lligh Court in its order dated 2810212025 in W.P.No.2110112024 and batch cases.

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lA NO: 1 oF 2026

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Petition lnderSection 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 further proceedings pursuant to the Summary of the Order in Form GST DRC 07 dated 15.12.2023 along with its Computation Attachment for the A.Y. 2017-18 passed by the 3rd respondent, Pending disposal of the Writ Petition, as othenruise, the^rretitioner will be put to irreparable loss and hardship.

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Counsel for the Petitioner: SRI B. KRISHNA REDDY

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Counsel for the Respondents No 1 To 3: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

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counsel for the Respondent No 4: sRl D. RAGHAVENDAR RAo, sc FoR cBlc The Gourt marle the following: ORDER

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I I

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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THE HON'BLE THE CHIEF JUSTICE SRI APARE KUMAR STNGH

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AND

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TTTE HON'B LE SRI JUSTICE G. OHIUDDIN

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WRIT PETITIO No.3569 of 2026

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DATED: 09.02.2026

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Between:

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M/s. Bhanu Traders, Rep. By its Proprietor Sri Gourang Kataria, 44 years, FI.No.6-26-423, Shraddanand Gunj, Nizantabad, Telangana-503 002.

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.. Petitioner

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AND

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

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... Respondents

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ORDER:

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Heard Mr. B.Krishna Reddy, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for respondents.

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[n the present case, the order dated 15.L2.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017, and Central Goods and Services Tax Act, 2017 (for short 'the Act'), is under challenge. The instant writ

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) !

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petition has bet:n filed on 28.01 .2026. The petitioner has taken a plea that it came to know of the irnpugned order which was uploaded on the additional notices tab of GSTIN Portal only on 15.10.2025. The matter relates to Assessment Ye;lr 2017-18. Thereflore, the matter is not belated.^-[his Court rnay enterlain the wl'it petition on the ground that the petitioner was not served rvith the show cause notice and not aware of the proceedings initiated by the Department. IUoreover, the irnpugned order was merely uploaded on the additional notir:es tab of GSTIN Portal. As such, it was not in the notice of the petitioner.

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Learned Special Governrnent Pleader for State Tax appearing for the respondents 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^(lonsumer 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 rvith Section 107(4) of the Act. He submits that the appellate authority may be directed to consider the question of delay sympathetically in view of the reirsons explained in the delay condonation application

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' 1zozo1^{19 scc681}

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Having regard 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 liberty 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. [t is open for the petitioner to take all such grounds in law and on f'acts in the appeal. Needless to say, the appellate authority would consider the question of delay and if he is satisfied with the reasons explained in the delay condonation application, he shall decide the case on merits. +

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

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Miscellaneous applications, if any pending, shall stand closed.

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/TRUE COPY//

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SD/.A. H.S.GOWRI SHAN KAR ASSISTANT REGISTRAR G

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SECTION OFFICER

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To,

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The Principal Secretary, Revenue Department (CT), State of Telangana, Secretariat, Hyderabad.

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The Commissioner of Commercial Taxes, Telangana State, Hyderabad.

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The Deputy Commissioner (Enft), Enforcement Wing, Head of the Department, Commercial Taxes Department, O/o Commissioner of Commercial Taxes, Hyderabad, Telangana

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