M/s. Rondeyvoo Eurasia Vs Assistant Commissioner (St)

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 ltlandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notices dated 31.5.2O22^and 31.1.2024 along with the notices in Form GST DRC-O1 vide^Ref.No. 2D360522023833K dated 31.5.2022 and 2D3601240456986 dated 31.1.2024 along with impugned orders dated 19.4.2024 issued by the 1st Respondent^for the tax period April, 2018 to March, 2019 without having any signatures^as illegal, without^jurisdiction and contrary to the record and also to^{provisionsunder} the Central Goods and Service Tax Act, 2017 and the Telangana Goods^and Services Tax Act, 2017, and void in absence of non-compliance of Rule^142(14)

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of the Cent'al Goods and Service Tax Rules, 2017 and Telangana Goods and Services Tax Rules, 2017.

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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 affida'rit filed in support of the petition, the High Court may be pleased to declare that the recovery proceedings initiated vide notice in Form GST DRC- 13 dated 22.1.2026, by the 1st Respondent as illegal and direct the 1st Respondent to revoke the notice issued basing on the Petitioners PAN to the 3 and 4th Respondents;.

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lA NO: 2 OF 2026

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Petitior 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 o'' all further proceedings pursuant to the impugned orders dated 19.4.2024 ;rlong with proceeding in Form GST DRC- 07 vide Ref.Nos.ZD3()0424035446F dated 19.4.2024 and 2D3604240357956 dated 19.4.2024 issued by the 1st Respondent for the tax period April, 2O1B to March, 2019 under tre Central Goods and Service Tax Act,2017 and the Telangana Goods and Siervices Tax Act, 2017 pending disposal of the Writ petition as otherwise the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRI K. p. AMARNATH REDDY

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counsel for ttre Respondent Nos.1 and 2: sRl swARoop ooRlLLA

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SPECIAL GOVT PLEADER FOR STATE TAX

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Counsel for the Respondent Nos.3 and 4:---

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The Court marle the following: ORDER

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IN THE HIGH COURT FOR THE STATE OF'TELANGANA AT HYDERABAD

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THE HON' THE CHIEF SRI APARE,SII KTI]{ AR SINGII

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AND

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THE HON' BLE SRI .IIISTICR, G.M.MOtIItiI}:\T^:{

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WRIT PETITI No.4457 ot 2026

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DATBD: 13.02.2026

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lletween:

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M/s. Rondeyvoo Eurasia,

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Rep, By its Proprietor, Mr. Katakam Bharath Veer, # 2-l-427,1'1, RK Nilyam. 4, Nallakunta, Hyderabad, Telangana-500 044.

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.. l'etitioner

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AND

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Assistant Comnrissioner (ST), Vidyanagar Circle, Secunderabad Division, l{yderabad & 3 others

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.. Respondents

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ORDER:

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[-{eard Mr. K.P.Arnarnath Reddy, learned counscl appc'aring fbr

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the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader fbr

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State Tax appearing for respondent Nos. I and 2.

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Writ petition has been preferred with the following pravcr':

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"For the reasons stated in the accompanying affidavit, it is prayed that thc I{on'ble Court may be pleased to issue a Writ of Mandanrus r-rr :rnv otlrcr' appropriate writ or orclcr or direction by setting aside the impugned shorv cuusc noticesdated 31.5.2022&31.1.2024 alongwiththenotices in Forrri GS-i-i)l((l-

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2

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I I u

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0 I uii;'.' Iiel-.No.ZD3 60522023833K dated 31.5.2022 aod 2D3601240456986 datcrl I1.i.2024 along rvith irnpugned orders dated 19.4.2024 issued by the l't li.esptri,.ie rrl" lirr thc tax period April.20l8 to March,20l9 rvithout having any sir1rrrr..,r.:s as rrithout.jurisdiction and contrary to the record and also to provisi,'irs trrrtlcr the Ccntral Goods and Service^'lax Act, 2017 and the .l'clirr ,':rrrir Citrotls arrd S'l'ax Act.20l7. and void in absencc o{'notr-compliance r,l'[{rrle I t2(lr)^{('crrtrai (ioods} aud Service I'ar Rr.rles, 2017 and Telangana (ioocls.,,rtl Selvi^'l'ax Rules, 20 l7 and pass such other otder or orders as the llon'l,ic Court nla) dccnr fit and propcr in the circunlstances of tlte case."

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Lcalnc,-!^joLn'lscl lbr the pafties, during the course of hearing, fairly submit that the issue invohcd in this writ petition has already been considered by this Court in \V.P.No. 1963 of 2026, vide order dated 03.02.2026, and the said order squarel)/ covers thc llrcsent rvrit petition as well

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ln "['lrc rclcvar]t poriion of the said order dated 03.02.2026 passed W.P.No. 1963^,rl'2026 reads as under

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''3. Learrrccl counsel firr the Statc 1'ax, on instructions, submits that the pctitiorrer should approaclr respondent No.l, Deputy Comntissioner STU-1, Saroorrarrar Dir,ision, l{1'derabad, for rectification of the impugned orders.

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Lo,rrrrcd courrsel for the petitioner therefore seeks liberty to file ar-r application fbr rcctificatiou under Section l6l of the Goods and Services Tax Act, 20^| 7. in respect of the impugned orders dated 30.12.2025 and 31.12.2025 rclatablr: to tlre tax period from April, 2021, to March, 2022. Let such applicat on be filed within a period of two (2) weeks. On such application being filed, re;pondent No.l rvould take a decision in accordance with law within three (3) weeks thereafter, after affording an opportunity of hearing.

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5 The instant Writ Petition is disposed of with the aforesaid liber{y. There shall be uo order as to costs."

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Ja

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In view of the consensus arrived at, this Writ Petition is also disposed of in terms of the order dated 03.02.2026 passed in W.P.No.l963 of 2026

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However, there shall be no order as to costs"

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Miscellaneous applications oending, if any, shall stand closed.

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SD/.A. JAYASREE ASSISTANT REGIS

//TRUE COPY//

SECTION OFFICER

To,

Assistant Commissioner (ST), Vidyanagar Circle, Secunderabad Division, Hyderabad.

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The Secretary to Government (Revenue) CT-ll, State of Telangana, State Tax I Commercial Taxes Department, Secretariat, Hyderabad.

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The [t/anager, IDFC First Bank, Paradise branch, Hyderabad.

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The Manager, lClCl Bank, Kompally Branch, Hyderabad.

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One CC to Sri K. P. Amarnath Reddy, Advocate [OPUC]

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Two CCs to the Special GP for State Tax, High Court for the State of Telangana, at Hyderabad[OUf]

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TJ

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Two CD Copies

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BS

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AIong with the copy of the date 03-02-2026 in W.P. 1963 o12026

HIGH CICURT

DATED:1310212020

ORDER

WP.No.4,l57 of 202G

f
liiE s
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(
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2 3 l'lAR ?-fiIS I'

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DISPOSIT\IG OF THE WRIT PETITION

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WITHOUT COSTS

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b
I

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IN THE HIGH COURT F'OR THE STATE OF TELANGANA AT ITYDERABAD

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"|

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TIIE HON'BLE TIIE CIIIBFJUSTICE SRI APARESH KTMAR SINGII

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AND

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THE HON'BLE SRI JUSTICIi G.M.MOHIUDDIN

TP TTI I 20

DATED : 03.02.2026

Between

M/s. Shri Sharada Iron and Stccl private Limited

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... Petitioner

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AND

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The Deputy Commissioncr STU-1, Saroornagar clivision, Ilytlcrabad and four others

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Responclcnts

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ORD ER:

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Sri K.P. Amarnath Reddy, rearned counser appears for

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petitioner

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sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop oorilla, learned Speciat

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Government Pleader for State Tax, for respondents.

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The grievance of the petitioner is captured in the order

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dated 23.01.2026 which reads as under:

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"Learned counsel for the petitioner submits that both the impugned orders dated 30.12.2025 and,3l.l2.2O25 relate to the same tax period from April, 2021 to March, 2022,

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:t^,:

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HCJ (AK;s, J) & GMM. ). W.P.No.l963 of 2026 '

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2

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which have been issued by respondent Nos.l and 3 respectively in respect of an issue whcre already respondent No.2 liad dropped the proceedings by order da'ted l5.O-1.2024 (Annexure-P3). The concerned respondents havc llot takcu into ccrnsicicral.ion tlrc cirsular datecl 14.10.2025 issucd [ry respontlcnt No.4. PctiLioncr- is at a loss as to where to approach lbr seekins rectitication of the impugnecl orders passed b;'tuo scparatc authoritics tbr-tlic sanrc tax period under Scction 161 ol' the Goocls and Service Tax Act, 2017 ]'

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l,earned counseI for the Statc Tax, otl instructions,

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subnlits that the petitioner should approach rcspondent No.l, Deputy Cornmissioner Sl'U- l, Saroornagar Division, Hyderabad, for rectificatior-r o1'the impugned orctt:r-s

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Lr:arned counsel for the petitioner therefore seeks liberly to file ar1 application for rectification urldcr Section l6l ol'the Goods and Services Tax Act,2017, in respect of the impugned orders datecl 30.12.2025 and 31.12.2025 relatable to rhe tax period fr,lrn April, 2021, to March,2022. Let such application be filed lrithin a period of two (2) weeks. On such application being filed, respondent No.l would take a decision in accordanc,e with law within three (3) weeks thereafter, after affording an opportunity of hearing.

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HCJ (AKrS, Jf & GMM,.J W.P.No..l963 of 2026: ...-_ _ _ ,^..],

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3

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t

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5 The ,'instant Writ petition is

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disposed of with the

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Miscellaneous applications, if any pending, srralr stand closed.