High Court · 2025

The Assistant Commissioner of Central Tax, Macherial GST Division, Medchal GST Commissionerate, Plot no 16 Et21, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad, Telangana - 500 011. The Principal Commissioner of Central Tax, Medchal GST Commissionerate, lll Floor, Medchal GST Bhavan, 11- 4-64918, Lakdikapul, Hyderabad, Telangana - 500 004. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more particularly a Writ of Mandamus, declaring the entire adjudication culminating in the Order-in-Original No. 3112O24-25-GST dated 2310812024 passed by Respondent No.'l and the consequential Form GST DRC-07 bearing Reference No. 2D360824115029E daled 27.O8.2024 as illegal, arbitrary, barred by limitation, issued without jurisdiction and contrary to the statutory mandate of the C: ST and TSGST Acts, and accordingly quash the same by declaring that the invcc rtion of section 73 in the peculiar facts of the present case-where all materi r emanates from the Petitioner's own disclosed GST returns and the princiJ,i I component stands voluntarily reversed-is wholly without authority of law anc as being vrolation of Article 265 and also opposed to principles of natural justir;e, tnd consequently set aside the same, in the interest of justice. lA NO: 1 OF 2025 Petition under Section 151 cPC praying that in the c r rumstances stated in the affidavit filed in support of the petition, the High Cc -rrt rnay be pleased pleased to direcl the Respondents not to take any coerciv,) steps, or initiation of further measures pursuant to the impugned DRC-07 t)() ring Reference No. 2D36o824115029E dated2Tl0\/2o24, in orderto prevent irrr parable hardship. Counsel for the Petitioner : SRI HARI KISHAN KUDIKALA Counsel for the Respondents :SRt DOMtNIC FERNANDES jr.SC FOR CBIC The Court made the following: ORDER IN THE HIGII COURT FOR TIIE STATE OF TELANGANA AT TIYDERABAD THE HON'BLT] TIIE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRT JUSTICE G.M.MOHIIIDDIN WRIT PETITION No.39411 of 2025 Dated:23.12.2025 Between: M/s. Ramakrishna Food Industry .. . Petitioner 'fhe Assistant Commissioner ol Central GST and Central Excise Mancherial Range, Mancherial Division. H.No. I - I /2- l, 2nd Floor, \Vard No. l, Bypass Road, Mancherial, 'felangana - 504 208, and 3 others. .. .Respondents ORDER: Leamed counsel Sri Hari Kishan Kudikala appears for the petitloner \ Sri Dominic Femandes, learncd Senior Standing Counsel for Central Board of Indirect I'axes and Customs (CBIC), appears for the respondcnts. 2

2. The instanl r.vrit petition has been preferrcd agrri rst the ordcr_in_ original dated 23.08.2024 and thc summan. of the or j ,r in Fomr GS I- DRC-07 datcd 27.08.2024 passcd under Scuion 7l ol rl : Cenrral Goods and Serviccs .l ax Act. 2011, for lhc tax period 2020-lr) I inrposing tax. penalty and intercst.

3. Learncd counscl for the pctitioncr. altcr solnc a.guments, seeks libcrty to the pctitioner to prefer an appeal against the ; npugned order- iri-original dated 23.08.2024. Hc submits rhat sorne rl lay might have been occuned in approaching the appellate authorit.v r r C therelore, the appellate authority may bc directed to consider it syrnpi t retically.

4. Leamcd Scnior Standing Counscl lor CBIC s Lhmits that the appeal is ban'ed by considerable dcla1, as the irnpugned r rdcr-in-original is dated 23.08.2024. Ilowever, he submits that it is up c the petitioner to prefer an appeal and cxplain the grounds of delal . if any. bclore thc appellate authority.

5. However. upon hearing the lcarnetl counscl for Ie parties, since the petitioner seeks libcrty to prcfer an appeal. u,e ( o not rvish to I comment on the merits olthe contentions raiscd by the 1.,r :ries. 3

6. -fhercfore, the petitioncr is at libcrty to approach the learned appcltate authoritl' u ithin tu'o (2) rvecks. w'ith statutory deposit and also an application lor condonation ol- dclay which rnay be considered in accordancc q,ith la,,i. l'he pclitioner is at libertl'to take all grounds in larv and on lacts before the appcllate authority.

7. 'lhe instant writ pctition is accordingly disposed of with the atirrcsaid libertl'- 1'hcrc shall bc no ordcr as to costs Miscellaneous applications pcnding. il an1', shall stand closed SD/-A.V.S. PRASAD DEPUW REGIST //TRUE COPYII CTION OFFICER To,

1. The Asst.Commissioner of Central GST and Centra Range, Mancherial Division, H.No.'1-112-1, 2ndFloor, Road, Mancheriat, Telangana - 504 208 x ise, Mancherial rd No.1, Bypass

2. The Suoerintendent of Central Tax, Audit-ll Commissionerate, Group-51, - n.No.l:s8letzo,z1. Sanvi Yamuna Pride, Krithika Layout, Madhapur, Hitech City, Hyderabad -500 08'1 .

3. The Assistant Commissioner of Centrat Tax, Macherial GST Division, " M;d;ilGSi Commissionerate, Plot no 1 6 Et21 , Aditya Towers, Sri Sai gnctaue, Old Bowenpally, Secunderabad, Telangana - 500 01 1' 4 The Princioal commissioner of central Tax, Medchal GST Commissionerate, ' rii Frooi. r'ri"tcnit cst Bhavan, 11- 4-6491P, Lakdikapul, Hvderabad, Telangana - 500 004. 5 One CC to SRI HARI KISHAN KUDIKALA, Advocate' [OPUC] 6.oneCCtoSRlDoMlNlCFERNANDES,(seniorstandingcounselforCBlC). loPUCl

7. Two CD CoPies. BSK BS I I I I i I I ! I I i 1 i I I HIGH COURT DATED:2311212025 I I STAI'€ 1 ) q o 1'r $tt 1S . t or"ortct{-] ' r:_j.r-r::-:.i j-- ' ? * |,/ ORDER WP.No.39411 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS 1 Z\ \.1