M/s R.K. Traders v. The State of Telangana

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, writ, order or direction especially one in the Nature of Writ of Mandamus declaring the action of the 2nd respondent in rejecting the Appeal vkle Order No.2D3602260366759 (ARN No.AD361 125@9375A) dt.1 7-O2-2O2f under sections 1O7 (1) and 107(4) of the SGST/CGST Act, 2017 is illegal, arbitrary and against the provisions of State Goods and Services Tax and Central Goods Services AcL,2017 and further declare.the action of the 3rd respondent in directing the petitioner to pay .-,,-!.,r,, .il4 '}J .-. ':,'l-..4.i!.58 an amount or ns.ga,346/-including Tax, interest and penalty for the period from April, 201g to March, 201gvide shoiv cause notice vide Ref.No. 2D3603250000533 dt'28- o2-z}2swithout following due process and contrary to the State Goods and services Tax and centrar Goods Services Act, 2017 is arso iilegar and arbitrary and set aside the order passed by the 2nd respondent vide order No'2D3602260366759 (ARN No.AD361125009375A) dt.1 7-02-2026 under sections 107 (1) and 107(4\ of the SGST/CGST Act, 2017 and consequently direct the respondents 2 and 3 to drop all further proceedings of the show cause/demand notice <jf the 3rd resOlndent vide Ref.No. 2D3603250000533 dt.28-O2-2025 by allowing the appeat filed by the petitioner before the 2nd respondent in the interest of iustice' |.A.NO:1 OF 2026 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 suspend the rejection order of the 2nd respondent passed in order No.2D3602260366759 (ARN No.AD361125009375A) dt-17-02-2026' pending disposal of the main writ petition. |.A.NO:2 OF 2026 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 direct the respondents to drop all further proceedings of the show cause/demand notice vide Ref.No. 2D3603250000533 dt.28-02-2}25 passed by the 3rd respondent in the interest of justice, pending disposal of the main writ petition. Counsel for the Petitioner : SRI Y'BALA MURALI counsel for the Respondents : sRl SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TA)( The Court made the following ORDER E IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD AND THB HON'BLE SRI JUSTICE G.M.MOHITIDDIN 5613 Dated: 06.05.2026 Between: M/s. R.K.'l'raders The State of Telangana, Rep. by its Principal SecretarY, Commercial Tax DePartment, Dr.B.R.Ambedkar Telangana Secretariat, [{yderabad, and 3 others. ORDER: Petitioner Respondents Leamed counsel Sri Y.Bala Murali appears for the petitioner. Sri swaroop oorilla, learned Special Government Pleader for \ \ State Tax, appears for the respondents. I

#2. During the course of hearing, learned counsel for the parties reached to a consensus. It is agreed that this writ petition may be 2 -i disposed of in terms of order passed in w.p.No.3600 of 2024, dated

22.02.2024

#3. Accordingly, as agreed, the writ petition is disposed of by directing the petitioner to deposit r0% of the tax iiability as assessed by the Assessing officer with the Department within four weeks from today. The petitioner shall approach the Goods and services Tax Appellate Tribunal (hereinafter referred to as, ..the Tribunal',) within three montlts frorn the date of its constitution/establishment. The Tribunal shall decide the second appeal in accordance with law. Further, subject to depositing l0o/o of the tax liability within the aforesaid time, no coercive action be taken against the petitioner till the decisio, of the Tribunal in the second appeal. It is made clear that this court has not expressed any opinion on the rnerits of the case. There shall be no order as to costs. Miscellaneous appl ications pending, if any, shall stand closed. //TRUE COPY// SD/- M. OSMAN ALI BAIG ASSISTANT REGISTRAR G To Telangana Secretariat, btate of Telanga"; ,t d;;rabad. SECTION OFFICER 1' The Principar secretary, commerciat Tax Department, Dr. B.R. Ambedkar 2. The Joint commissigner (sr), se6underab;J-Division, sth Ftoor, c.T. _ Complex, Nampaffy, Hyderabad. 3' ffir:'flf.#; r',ff: vanaitnatipuram - t circre, Saroornagar Division, ffirfi.J:fft,$iXlr, rsioner, Vanasthatipuram -1 Ranse, Saroornagar, 5. One CC to SRIy.BA-LAIIURALI, Advocate [OpUCI 6. one CC to SRI SWARoop obnrrr.a.-d#;Xl Govr PLEADER FoR 7. Two CD Copies STATE TAX, Advocate tOpUCI 4' b - '' .--.-*-.---; :' -'*ii iT I HIGH COURT DATED: 06/0512026 ORDER WP.No.15613 of 202G TAsEH1 t 3 12 l,tAY 206 a * + s DISPOSING OF THE W.P WITHOUT COSTS. 26 l I