M/s. Poddaturi Rajeshwar Vs The Assistant Commissioner — GST and Indirect Tax | Telangana HC (2026)

M/s. Poddaturi Rajeshwar Vs The Assistant Commissioner — GST and Indirect Tax | Telangana HC (2026)

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. TELANGANA

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THE

Between:

Hf^{,i{:il4i1s,',lH?tfi ',{"-ff jf sti;H',f,:'ir:1ffi *irJ,$l.fr} Rajeshwar,^{Agt'u qvvvr} Telangana ..pETlTloNER

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s. v' 3EU.:}+:'|?H???, R"p.^{uyl!: princip.arsecretary,Revenue(cr)} ffi;;ttmLntl'ilituo'ud'^{Hvderabad relangana'} ...RE.P.NDENTS

...RE.P.NDENTS

petition under Article 226^{of the constitutionof lndiapraying that in the} circumstances^{stated in the affidavit fired therewith,the High courtmaybe} pleased to issue^{an appropriatewrit, order or direction particularly in the nature of} Writ of^{MANDAMUSdeclaring the unsigned impugnedorder dated 10-07'2023} passed under^{sectionT3 of GST Act 2017 for the assessment year 2017-18 by} the 1st Respondent^{and subsequently attachment proceedings passedin DRC-01} penalty dated^{2g-og-2o23levying clemand of Rs' 19'32'467'36with penaltyof Rs'} 96,6231-^{CGST and Rs. 96,6231-sGsT as illegal, arbitrary'unjust' improper'} without^{jurisdiction and authorityof law, not maintainable in the eye of law, in not} following^{the principles of natural, violativeof articles 14. 19(1Xg),21' 265 and} 300_A of^{the Constitutionof lndia and consequently set aside the same.}

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tA NO: 1 OF 2026

Petitio,r unrta,e^^r, cPc pravins rhar in rhe circumst the arridav,, ,,::T"J,'::T i,',7 of all further prroceeding, inctrole petition' the High court ,"n;;::il il.:r; ;:,r #ff :, :Hilil{'l# li} jff } flli^:hni counserrorthein""p",i",iil.!.1)i"1,il_r.#$fHl?iiff Counsel for the petitioner: SRI GANESH BHUJANGa pa^ r.r.e a^. _ i:* counser for rhe Respondenr No.4: .*, ,"E:S SBBgro ron inr G.KAL'AN counsel for the Respondent No.3: -- CHAKRAVARTHY, aoiroiele The Court made the following: ORDER

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OF^TELANGANA N^{TIIE HIGTI COURilH}JTK;HTE}

TTIE^{IION'BLE TIIE CIIIEF -.I'SJSRl APARESIIKUMAR SINGII} THE^{HON'BLESRT JUSTTCEG'M'MOHIUDDIN}

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Between:

...^Petitioner

IWs.^{Poddaturi Rajeshwar} AND The^{AssistantCommissioner (Enforcement)'} HOD^Division' T"itog"on^{andfourothers} ResPondents

ORDER:

Sri V.^{Ganesh Bhujangarao'learnedcounsel appearsfor}

petitioner.

SriK.SaiAkarsh,learnedAssistantGovernrnentPleader

appears for^{Sri Swaroop oorilla, learnedGovernmentPleader} 'for State Tax, for respondent^{Nos' 1,2 and 5'}

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Sri Syed^{Siddiqha, tearned counsel appears for} Sri G. Kalyan^{chakravarthy, learned counsetfor respondent}

No.4.

The instant writ^{Petition has been preferredwith the}

following pruyer:

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,.For the reasons stated , accompanying affidavit, the l)etitioner prays that ,n" ,,'',.'1" an appropriare wrir, ". j:;:.:;:.rffij;JJ:ffiff;:i of writ or MANDAM,s aecr;:::,::,*r,ln C,rder 10.07.202' ,;rrT,l"x ::r,::T"i, ffi-l:l ,rrr, ,rour"d rr the assessment year 2017-lg by the I., Respondent and subsequentry aftachment proceedings passed in DRc-0r penarty dated 2e.0e.2023 revying ar,ru,l :;;. ;;,;; ,467.36 with penalty of Rs.96,623l_ CGST and Rs.96,623l_ SCST as iilegat, arbitrary' unjust, improper, without jurisdiction and authority of lau,, not maintainable in the of larq in not following the principles of naturar, viorative and 300-4 or the constitutionTffi ;: ."i,j,".i} l:r'!J, aside the same.,,

3' Lear,ed counsel for the petitioner submits that the

bankers have been threatening to attachthe bank accounts for proposed rr3covery. Therefore, the petitioner has approached this court in the present writ petition. Learned counser for the petitioner riubmits that the petitioner nray be allowed to approach the appellate authority to challenge the order dated 10.07.2023.

Learned counsel for the Revenue subrnits that the instant writ^{Petition has been filed more than Zvz lears after passing} in^{this Writ Petitionis hit} of^{the imPugned order' The PraYer} Apex^{Court inAssistant} by^{theratrotenderedbY the}

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HCJ (AKrS, Jl & GMM, J W.P.No.6553 of 2026

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Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline

Consumer Health Care Limitedl. Therefore, the case may not be entertained.

Having considered the submissions of the learned counsel for the parties, we are not inclined to entertain the instant Writ petition assailing the impugned order dated 10.07.2023 in view of the ratio in Glaxo Smith Kline Consumer Health Care Limited (supra). It is up to the petitioner to approach the statutory authority if permissible in law against the impugned order.

The instant Writ Petition is accordingly dismissed. There

shall be no order as to costs.

Miscellaneous applications, if any pending, shall stand

closed.

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One CC to SRI GANES HB 2. One CC to SRI SWAROOP 3. One CC to SRI G.KALYAN 4. Two CD Copies PSK. GJP

/TRUE COPY/

SD/. A. SREENIVASA RE ASSISTANT SECTION OFFTCER

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HIGH COURT

DATED:05/03/2026

ORDER

WP.No.6553 of 2026

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DISMISSING^{THE WRIT PETITION} WITHOUT^COSTS

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