M/s. Srivally Devarai, Vs Superintendent of Central Tax

M/s. Srivally Devarai, Rep. by its Proprietrix,^{Devarai_Srivally,Ltgft} -69^5, Bharat Nagir Colony, Moosapet, Kukatpally,^{Hyderabad, Telangana-500018}

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...PETITIONER

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AND

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1.^{'superintendent} of Central Tax, Moosapet Range,^{3'd Fl_oor, Lords Court, Plot} No.80,81, Sy No.166, Usha Mullapudi Road,^{Near South lndia Shopping} Mall, A.S Raju Nagar, KPHB, Hyderabad- 500072

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Union of lndia, Rep. bythe Secretary, Ministry of^{Finance,No.136-A,North} Block, New Delhi.

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State of Telangana, Rep. by its Principal Secretary^{to Government, Revenue} (CT-ll) Department, Secretariat, Hyderabad.

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...RESPONDENTS

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Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit filed therewith,^{the High Court may be} pleased to issue an appropriate Writ, Order or Direction more^{particularlyin the} nature of MANDAMUS declaring the action of the^{1st Respondent in passing the} impugned order dated 31.8.2024^passed for the^{year 2019-20 as arbitrary, illegal} and unsustainable in law in as much as the FORM^{DRC-07and FORMDRC-01} being unsigned, without issuing the mandatory^{intimationin FORM DRC-01Aas} required under the un-amended Rule 1 42(1A) of the^{GST Rutes,2017 and} consequently set aside the same.

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.! '..:

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lA 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 grant stay of collection of the total disputed tax of Rs.2,92,2681- and penalty of Rs.29,226l- passed for the year 2O1g-2O, pending disposal of the writ petition.

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counsel for the Petitioner: SRI GADHAMSETTY NAGA GouRt SHANKAR Counselfor the Respondent No.1: SRI DOMINIC FERNANDES, Sr. SC FOR CBIT

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Counsel for the Respondent No.2: SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERIAL OF INDIA

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Counselfor the Respondent No.3: SPL. Gp FOR STATE TAX The Court macle the following: ORDER

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I

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IN THE IIIGH COURT FOR TIIE STATE OF^{TEL.{.t\GAllA} AT I{YDERABAD

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TTIE HON'BLE THE CHIEF JUSTICE SRIT\PARESH^KUVTARSINGIT ANT) .tttE HON'BLE SRI JUSTTCE G.\I.NIOHIUDDIN

WRIT PET of 26

DATED | 11.02.2026

Betrveen:

M/s. Srivally Devarai, Rep. by its Proprietrix, Devarai Srivally, Ligh 605, Bharat Nagar ColonY, Nloosapet, Kukatpally, Hyderabad

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... Petitioner

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AND

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Superintendent of Central^Tax, Vloosapet Range, Hyderabad and two others

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Respondcnts

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.ORDER:

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Sri G.N.G. Shankar, learned counsel^{appears for}

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petrtroner

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Sri Dominic Fernandes,^{learnedSenior Standing} Counsel for Central Board of^{Indirect Taxesand Customs}

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appears for respondent No.l.

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The instant Writ Petition has been^{preferred againstthe}

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I

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Order-ln-Original dated^{26.08.2024 along with Summary of}

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2 !{C.J i\lir:1..1! 3; C\l\i...1 \f.l,.Ir;..1C73 oi 202ir

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\

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the order in Form GST DRC-07 dated 31.08.2024 passed urlder Section 73 of the Central coods and Services Tax Act, 2l)17, fbr thc tar period 2019-2020 imposing the tax and penalt'y'

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3.^'[hc learned counsel for the petitioner submits that in the absenc'e of digital signature in the Summary of the order in Fonn GST DRC-07 dated 31.08.202 4, an appeal cannot be filecl Ly thc petitioncr. Therefore, this Court may interfere in the impugned proceedings.

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4- l{ou'ever, after some arguments, learned counsel for the ,petitioner^{seeks liberty to the petitioner to prefer an appeal} against the impugned order-In-original. He submits that some delay might have been occurred in approaching the appell;rte authority and therefore, he may be directed to consider it sympathetically.

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Learned Senior Standing counsel for GBIC submits that the petitioner is at liberty to prefer an appeal against the order- ln-original and Summary of the order in FoRM GST DRC-()7 taking all the grounds as are available in law and on

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II

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HCJ (.{KrS,,ii Et C),i\1, J W.P.No.-1C73 ot 2026

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3

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facts before the appellate authority in respect of the subject tax period

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l'tI

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Upon hearing the learned counsel for the parties and having regard to the aforesaid facts and circulnstances, since the petitioner seeks liberty to prefer an appeal, we do not rvish to make any comment on the merits of the contentions raised by the parties

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7 . tf the petitioner prefers an appeal within a period of two r,veeks with statutory pre-deposit along with a delay condonation application, the learned appellate authority r,vould 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.

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i{Ci LljirS. ij & Cl"ll.i ,r rt.!'.\c.-073 of 2u2o

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4

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: I I t : ' I ,1 I I i t! t:

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('':

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rhe instant writ Petition is disposed of 'vvith the

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aforesaid liberty.^-fhere shall be no orcler as to costs

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N{iscellancous rpplications, if any pcniingl. shall stancl

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clos.:c

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//TRUE COPY/

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SD/.M.OSMAN ALI BAIG ASSISTANT REGISTRAR (9./

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SECTION OFFICER

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To,

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1 II,q.^{Sup.erintendentof Central Tax, Plot No.80, 81, Sy No.166,Usha} Mullapudi .Rg?Q, Near South lndia Shopping Mall, A.S Raiu Nagar, KpHB, Hyderatrad - 500072

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