Maagoi India Vs The State of Telangana

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[³⁴⁸⁸ I

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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WEDNESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN

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WRIT PETITION NO: 9953 OF 2026

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Between:

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Maagoi lndia, Rep. by its proprietor Arvind Kumar, 51 and 52, 4th^Floor, United Arcade Commercial Complex, P.V. Express Way, Pillar No.^143, Attapur' Hyderabad'

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...'ETIT..NER

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AND

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The State of Telangana, rep. by its Principal Secretary for the State Taxes Department, Secretariat, Hyderabad.

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The Deputy Commercial Tax Officer, Fatehnagar Circle,^170,NH-65, Gruhakalpa, Bhagya Nagar Society Colony, Nampally, Hyderabad^{- 500457.}

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The Assistant Commissioner^(State Taxes), Fatehnagar Circle,^Hyderabad Rural Division, Gaganvihar Building, Nampally, Hyderabad-01

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The State Tax Officer (STO), Fatehnagar Circle, Hyderabad Rural^Division, GaganviharBuilding,Nampally,Hyderabad-50000'l

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...RES'ONOENTS

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Petition under Ai'licle 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, order or direction, more particularly one in the nature of a Writ of Mandamus to (A) DECLARE the action of the respondents in issuing^and continuing the impugned^proceedings u/Sec. 73 of the CGSTITGST^{Act forthe} financial yeat 2017-18, including (i) the impugned unsigned adludication^order passed by Respondent No.4 vide Reference No. 2D3612230661941 Dt. 30.12.2023 and (ii) the impugned Show Cause Notice issued^by Respondent^{No. 3} vide Reference No. 2D361 1250933684 Dl. 29.11.2025, as being barred^by limitation under Section 73 (10) of the CGST Act, is illegal, without^{jurisdiction,} arbitrary and violative of Articles^'14,19 and 21 of the Constitution^{of lndia and (B)} consequently, set aside the impugned unsigned adjudication^{order dt.30j2.2023} passed by Respondent No.4 and the impugned Show Cause Notice dt.

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:^.r:,. .gl

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29 11.2025 issued by Respondent No. 3, and all consequential proceedings, including directing the respondents to forthwith release the petitioners bank account from attachment to the extent it is relatable to or influenced by the impugned proceedings for FY 2017-18.

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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 n support of the petition, the High. Court may be pleased to Stay all further proceedings pursuant to the impugned Show Cause Notice dt. 29.11 .2025 and the inrpugned unsigned order dt. 30.12.2023 by directing the respondents to immedtately release the petitioner's bank account from attachment to the extent it is relatable to or influenced by the impugned proceedings for Fy 2017-18; pending disposal of the main writ petition.

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Counsel for the Petitioner: SRI VINOD KUMAR KETHEpALLy Counsel for the Respondents: GP FOR STATE TAX

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The Court made the following: ORDER

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w

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tN TIIE HICH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND

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THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

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WRIT PETITION No.9953 of 2026

Dated: 08.04.2026

Between:

Maagoi lndia

.. . Petitioner

and

'l'he State ol' Telangana, Rep. by its Principal Secretary for the State Taxes Department, Secretariat, Hyderabad,

and 3 others.

...Respondents

\

ORDER:

l,earned counsel Sri Vinod Kethepally appears for the petitioner.

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-Ihe writ petition is filed seeking the following relief

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''For the reasons stated in the accompanying affidavit, it is thcrefore prayed that this Hon'ble Court may be pleased to issuc a writ, order or direction, more particularly one in the nature of a Writ of Maudarnus to (A) Declare the action of the respondents in issuing and continuing the irnpugned proccedings u/Sec.73 ol the CGSTI'I'GST Act for the financial year 2017-18, includirg (i) the impugned unsigned adiudication ordcr passed by Respondent No. 4 vide Rcferencc No. 2D361213066194l, Dt. 30.12.2023 and (ii) the irnpugned Shorv Causc

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2

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Noticc issucd by Responderrt No. I vide Reference No. Zf)16 I 12,i09i3684 Dt. 19. I I .2025. as being barred by limiration under Scction 7i(l0) ol thc CGST Act, rs illegal. ',vithout jurisdiction. arbitrary and r iolatn e of Articles 14. l9 and 2l of the Constitution of lndia and (B) conscquently. set aside thc irnpugned unsigned adjudication order dt. 10.12.2023 passcd by Respondent No. 4 and the impugncd Shorl' Causc Notice dt. 29.ll.2025 issued by Respondent No.3, and all consequential proccedings, including directing the respondcnts to lbrth\ ith release the pctitioners bank account lrorn attactrmcnt to thc extcnt it is relatable to or influenced by the impugued proceedings for IrY 2017- l8 and (C) pass such other order or orders as this Hon'ble Court ma1 deem fit and proper in the interest ofjustice."

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Learned counsel lor the petitioner seeks permission to withdraw

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tl-re writ petition with libert) to the petitioner to file a fresh writ petition

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Accordinell , the rvrit petition is dismissed as withdrawn with the

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aloresaid libcrtr. Thcre shall be no order as to costs

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Miscellaneous applications pending, ilany, shall stand closed

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Sd/.M.NAG ASSISTANT R R //TRUE COPY/i SECTION OFFICER To 1. One CC to SRI VIN OD KUMAR KETHEPAL vocate [OPUC] 2. Two CCs to GP FOR STATE TAX, High Cou r the State of Telangana, at Hyderabad. [OU1-] 3. Two CD Copies PSK./PMK

N,

HIGH COURT

DATED:0810412026

ORDER

WP.No.9953 of 2026

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