[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE GHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22494 0F 2026 Between: IVI/s.GAYATHR|CARGoMoVERS,RepresentedbyitsProprietorVinay Kumar Tiwari, S/o Sri Lal Chand Tiwary, aged about 56 years' Occ' Business, No 1-3-267, Sowjanya Colony, New Bowenpally' Secunderabad' Telangana 50001 1 GSTIN No. 36ADXPT0903F 2Zg ...PETITIONER AND Principal Secretary' Revenue 1 The State of Telangana, Rep. by its (Commercial Taxes) Department, Secretariat, Hyderabad' (State Tax), SGST, Malkajgiri-l Circle' Malkajgiri 2 ih" ioint Commissioner Division, Hyderabad. 3 TheAssistantCommissioner(StateTax),SGST,Malkajgiri-lCircle,tvlalkajgiri Division, Hyderabad. ...RESPONDENTS

Petition under Arlicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased toissueanappropriateWrit,OrderorDirection,moreparticularlyaWritof Mandamus'declaringtheactionofthe3rdRespondentinissuingFormGSTDRC. 01 dated 22-01-2024, and subsequent to pass an assessment order and GST DRC-07videordernumberzD36o424o25475Gdated16.04.2024,fortheAssessment Year2O18-2Olg,demandingallegedtaxduesofRsT'10'g32ltogetherwith'100 percentpenaltyunderSectionT4oftheCGST/TGSTActs'asbeingillegal'arbitrary' justice' and contrary to the without jurisdiction, violative of the principles of natural provisionsandschemeoftheCGsT/TGSTActs'2OlTandtheRulesmade thereunder.Consequently,thisHonbleCourtmayfurtherbepleasedtosetasidethe impugned adludication order passed by the 3rd Respondent under Section 74 of the CGST/TGSTActs,2O'lT,anddirecttheRespondentsnottoinitiateorcontinueany r;oercive or recovery proceedings against the Petitioner pursuant to the impugned 2nd proceedings and direct the pendency of theorder during the Respondent/AppellateAuthoritytoentertainanddecidethePetitioner'sStatutory ;appeal on merits, without rejecting the same on technical grounds' and permit the Petitioner to produce all relevant books of accounts' invoices' returns' and other support of its case before Appellate Authority' in Cocumentary evidence in accordance with law r.A. NO: 10F 2026

PetitionunderSectionl5lCPCprayingthatinthecircurrlstancesstatedinthe affidavit filed in support of the petition, the High CoUd may be. pleased to grant an interim order or direction, pending disposal of the present Writ Petition' staying all further proceedings pursuant to the action of the 3rd Respondent' including the to pass an issuance of Form GST DRC-OI daled 22-01'2024 ' and subsequent assessment order and GST. DRC-07 vide order number 2D360424025475G dated 16;04-2024'anddirectingthe3rdRespondentauthoritiestoforthwithrefrainfrom taking any coercive steps against the Petitioner Counsel for the Petitioner: SRI SUSHIL KUMAR PANDEY REP rvrE irvuros LEGAL sERVIcES PRIvATE LlMtrED Counsel for the Respondents: SRI K' SAI AKARSH' AGP FOR STATE TAX The Court made the following: ORDER IN THE HIGH COURT FORTHE STATE OF TELANGANA ATHYDERABAD The Hon'ble The Chief Justice Sri Aparesh Kumar Sinsh and The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.22494 of 2026 Dated: 16.07.2026 Between: M/s. Gayathri Cargo Movers Represented by its Proprietor Vinay Kumar Tiwari, S/o. Sri Lal Chand Tiwary . ,, Petitioner AND The State of Telangana, Rep. by its Principal Secretary, Revenue (Commercial Taxes) Department, Secretariat, Hyderabad and two others ... Respondents ORDER: Heard Mr. Sushil Kumar Pandey, leamed counsei representing Etymos Legal Services Private Limited, for the petitioner and StateMr. K. Sai Akarsh, leamed Assistant Govemment Pleader for Tax

petition has been preferred against the show cause2. This writ notice in Form GST DRC-01 dated22.01 .2024, assessment order dated 16.04.2024 and summary of the order in Form GST DRC-07 dated 16.04.2024 for the tax period April, 2018 to March, 2019. 2 petitioner has approached this Court iilleging that his3. The GST consultant has registered his orvn mobile number and Email ofID on the GST portal, due to which the petitioner was unaware the adjudication proceedings and came to know about the liability only after the assessment order has been passed rmd the statutory period prescribed for hling an appeal had expired' for the after some arguments, leamed counsel4. However, petitioner seeks liberly to the petitioner to prefer rm appeal against thg impugned order. He submits that some delay might have been occured in approaching the appellate authority and therefore, he may be directed to consider it sympathetically' State Tax Assistant Govemment Pleader for 5. Leamed appeal submits that the petitioner was at liberty to prefer an against the impugned order taking a1l the grounds as are available in law ancl on facts before the appellate authoribr in respect of the subject tax period. upon i.rearing the leamed counsel for the parties, 6. Horvever, since the petitioner seeks liberty to prefer an appeal, we do not 3 wish to comment on the merits of the contentions raised bv the partles.

7. Accordingly, we grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds in law and on facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law. 8. The writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. SD/. A.H.S.GOWRI SHANKAR ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, Taxes) Department' 1 The Principal Secretary' Revenue (Commercial Secretariat.'CommssionerT.S. HYderabad' (State Tax), SGST, Malkajgiri-l Circle' Ivlalkajgiri 2 in" l"iri Division, HYderabad. I 3 The Assistant Commission uvo"rrl"o ""tutter (Stat€ Tax), sGsr, Matkajgiri-t circte, Matkajgiri 4 Pi,r,9l, to M/S. EryMos LEGAL sERVrcEs pRrvArE LrMrrED, 5 lqr-"r!i Advocare ccs ro AGp FoR Sr,qTE Lyg at nyoerabad TAX High' "Y' ' IOUTT,l Courtvuulr rorfor tt're State of Telangana, 6 ,*"'Co Z:""orY#" BM TKS Yy HIGH COURT DATED: 1610712026 I"t 5"..,a. .: ,- 1-i '\ . /4 ' \o*l\ 1+ J t+ 't l 4 luL ?0n ,J:; ?)- F3o ORDER '-.'/. A .\ t P4l'cl{Eo ;t WP.No.22494 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS

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[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE GHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22494 0F 2026 Between: IVI/s.GAYATHR|CARGoMoVERS,RepresentedbyitsProprietorVinay Kumar Tiwari, S/o Sri Lal Chand Tiwary, aged about 56 years' Occ' Business, No 1-3-267, Sowjanya Colony, New Bowenpally' Secunderabad' Telangana 50001 1 GSTIN No. 36ADXPT0903F 2Zg ...PETITIONER AND Principal Secretary' Revenue 1 The State of Telangana, Rep. by its (Commercial Taxes) Department, Secretariat, Hyderabad' (State Tax), SGST, Malkajgiri-l Circle' Malkajgiri 2 ih" ioint Commissioner Division, Hyderabad. 3 TheAssistantCommissioner(StateTax),SGST,Malkajgiri-lCircle,tvlalkajgiri Division, Hyderabad. ...RESPONDENTS

Petition under Arlicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased toissueanappropriateWrit,OrderorDirection,moreparticularlyaWritof Mandamus'declaringtheactionofthe3rdRespondentinissuingFormGSTDRC. 01 dated 22-01-2024, and subsequent to pass an assessment order and GST DRC-07videordernumberzD36o424o25475Gdated16.04.2024,fortheAssessment Year2O18-2Olg,demandingallegedtaxduesofRsT'10'g32ltogetherwith'100 percentpenaltyunderSectionT4oftheCGST/TGSTActs'asbeingillegal'arbitrary' justice' and contrary to the without jurisdiction, violative of the principles of natural provisionsandschemeoftheCGsT/TGSTActs'2OlTandtheRulesmade thereunder.Consequently,thisHonbleCourtmayfurtherbepleasedtosetasidethe impugned adludication order passed by the 3rd Respondent under Section 74 of the CGST/TGSTActs,2O'lT,anddirecttheRespondentsnottoinitiateorcontinueany r;oercive or recovery proceedings against the Petitioner pursuant to the impugned 2nd proceedings and direct the pendency of theorder during the Respondent/AppellateAuthoritytoentertainanddecidethePetitioner'sStatutory ;appeal on merits, without rejecting the same on technical grounds' and permit the Petitioner to produce all relevant books of accounts' invoices' returns' and other support of its case before Appellate Authority' in Cocumentary evidence in accordance with law r.A. NO: 10F 2026

PetitionunderSectionl5lCPCprayingthatinthecircurrlstancesstatedinthe affidavit filed in support of the petition, the High CoUd may be. pleased to grant an interim order or direction, pending disposal of the present Writ Petition' staying all further proceedings pursuant to the action of the 3rd Respondent' including the to pass an issuance of Form GST DRC-OI daled 22-01'2024 ' and subsequent assessment order and GST. DRC-07 vide order number 2D360424025475G dated 16;04-2024'anddirectingthe3rdRespondentauthoritiestoforthwithrefrainfrom taking any coercive steps against the Petitioner Counsel for the Petitioner: SRI SUSHIL KUMAR PANDEY REP rvrE irvuros LEGAL sERVIcES PRIvATE LlMtrED Counsel for the Respondents: SRI K' SAI AKARSH' AGP FOR STATE TAX The Court made the following: ORDER IN THE HIGH COURT FORTHE STATE OF TELANGANA ATHYDERABAD The Hon'ble The Chief Justice Sri Aparesh Kumar Sinsh and The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.22494 of 2026 Dated: 16.07.2026 Between: M/s. Gayathri Cargo Movers Represented by its Proprietor Vinay Kumar Tiwari, S/o. Sri Lal Chand Tiwary . ,, Petitioner AND The State of Telangana, Rep. by its Principal Secretary, Revenue (Commercial Taxes) Department, Secretariat, Hyderabad and two others ... Respondents ORDER: Heard Mr. Sushil Kumar Pandey, leamed counsei representing Etymos Legal Services Private Limited, for the petitioner and StateMr. K. Sai Akarsh, leamed Assistant Govemment Pleader for Tax

petition has been preferred against the show cause2. This writ notice in Form GST DRC-01 dated22.01 .2024, assessment order dated 16.04.2024 and summary of the order in Form GST DRC-07 dated 16.04.2024 for the tax period April, 2018 to March, 2019. 2 petitioner has approached this Court iilleging that his3. The GST consultant has registered his orvn mobile number and Email ofID on the GST portal, due to which the petitioner was unaware the adjudication proceedings and came to know about the liability only after the assessment order has been passed rmd the statutory period prescribed for hling an appeal had expired' for the after some arguments, leamed counsel4. However, petitioner seeks liberly to the petitioner to prefer rm appeal against thg impugned order. He submits that some delay might have been occured in approaching the appellate authority and therefore, he may be directed to consider it sympathetically' State Tax Assistant Govemment Pleader for 5. Leamed appeal submits that the petitioner was at liberty to prefer an against the impugned order taking a1l the grounds as are available in law ancl on facts before the appellate authoribr in respect of the subject tax period. upon i.rearing the leamed counsel for the parties, 6. Horvever, since the petitioner seeks liberty to prefer an appeal, we do not 3 wish to comment on the merits of the contentions raised bv the partles.

7. Accordingly, we grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds in law and on facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law. 8. The writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. SD/. A.H.S.GOWRI SHANKAR ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, Taxes) Department' 1 The Principal Secretary' Revenue (Commercial Secretariat.'CommssionerT.S. HYderabad' (State Tax), SGST, Malkajgiri-l Circle' Ivlalkajgiri 2 in" l"iri Division, HYderabad. I 3 The Assistant Commission uvo"rrl"o ""tutter (Stat€ Tax), sGsr, Matkajgiri-t circte, Matkajgiri 4 Pi,r,9l, to M/S. EryMos LEGAL sERVrcEs pRrvArE LrMrrED, 5 lqr-"r!i Advocare ccs ro AGp FoR Sr,qTE Lyg at nyoerabad TAX High' "Y' ' IOUTT,l Courtvuulr rorfor tt're State of Telangana, 6 ,*"'Co Z:""orY#" BM TKS Yy HIGH COURT DATED: 1610712026 I"t 5"..,a. .: ,- 1-i '\ . /4 ' \o*l\ 1+ J t+ 't l 4 luL ?0n ,J:; ?)- F3o ORDER '-.'/. A .\ t P4l'cl{Eo ;t WP.No.22494 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS

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