[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF JULY TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22998 OF 2026 Between: M/s. Shubham Naturo Wellness, 149 150, Prasanthi Nagar Colony, Kondapur Village, Rangareddy, Telangana, 500001 Represented by its Partner, Smt' Bore Nirmali, D/o Bore Digamber Rao, Aged about 57 years, Rl/o. Flat No. 101 10-2-289186. Shanti Nagar colony, Beside SBH, Hyderabad, , Plot . Telangana. 500001 ...PETITIONER AND 1 The Assistant Commissioner of State Tax, Madhapur Division, Madhapur-7 Circle, 5-9-279, Sth Floor, B Block, Mayur Kushal Complex, Beside Chermas, Abids, Hyderabad - 500001 2 State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad' Telangana ...RESPONDENTS

the Petition under Article 226 of the constitution of lndia praying that in 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 No'Mandamus, declaring impugned Show Cause Notice bearing Ref 203606240272431 dated 12.06.2024 and impugned order issued in Form DRC 07 03.O2.2026 passed by thehaving reference no. 2D3602260049785 dated Respondent No.1 under the provisions of CGST/TGST Act,2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 1a, 19(1Xg) and 265 of the constitution of lndia, and to consequently set aside the same l.A. NO: 1OF 2026 Petition under Sectic,n 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of impugned order issued vide Form DRC 07 having reference no. 2D3602260O49785 dated 03.02.2026 by the Respondent No. 1 Counsel for the Petitioner: SRI P. VENKAT PRASAD REp M/S P V PRASAD ASSOCIATES Counsel for the Respondents: Sri. K. SAI AKARSH, APG FOR STATE TAX The Court made the following: ORDER aG:"ra IN THE HI(;H COUR'I' F'OR I'HE STATE OF TELANGANA A-t.HYDERABAD THE HON'BLE THE CHIEI.- JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.22998 of 2026 DATED : 20.07.2026 lJetween

M/s. Shubham Naturo Wcllnsss. Rep.. bi' its Partner. Srnl. Borc Nirmala. Kondapur Village. Rangareddl . 1-clangana Petitioner ANI) fhe Assistant Counrissioner o1'State I'ax Madhapur Division. Madhapur-7 Circle. Abids. Hyderabad and another. Respondents ORDER: M/s P'V Prasad Mr. P. Vcnkat Prasacl. lcarncd cor-tnscl rcpresenting Associates. for the petitioncr. appcars through video conl'erencing State Tax Mr. K. Sai Akarsh. lcarnecl Assistan[ (iovornmcnt Pleader lor appears lbr the responderlts. 03.02.2026 and the summary of the order in Form GST DRC- 2. 'lhe ordcr dared 07 dated 03.02.2026 tbr the tax period April 20t9 to March 2020 passed under Section 74 of thc'l-elangana Goods and SerVices l'ax Act. 2017 (hereinafter referred to as. "the't'(;S I Act"). irnposing tax is undcr challcngc rn this writ petition' lcarncd cuunscl lor the petitioner seeks liberty l. However. aticr sorre arguments. to the petitioner to pref'er an appeal against the rrnpugned order. He submits that some I 2 delal'might hare bce. o.cLrrr.:d in approaching rhe appellate authorit\ and there[brc. it mav bc directed to cc,nsider it s,vrn pathet ically,. 4 l.earned .Assistanr (iorernrncnt pleader lor th.. State -l ax subrnits that the petitioner was at Iibert\ tr' prc|er a, appear a,sainsr the irnpuened order takin-e aI the grounds as are arrrilalrle in lari and on facts belbrc thc;rppcllirtc alrthorrt\ in respect of' the su tr.jec t tax period.

5 []()$e\er. upon h.:arrrrr-r thc rcarned counscl ror the parties. sincc the petitioner seeks libcrtl' to pret'er an iLppeal. rr e do not * ish to corrrnent on the nrerits ol thc conlentioni raircd hr the panic.. 6. we grant lrbcrtr ro ihc pirtiti.ne r t. prc{'cr an appcar *.ithin a period or tuo r.r,eeks *,ith statutor\ pre-dcposit and a delar concklnation application. I.he petitioner may take all such ground,t ol'lau and lacts in the uterno of'apgteal as are available to it Needless to sa\ - thc aprcllatc aLrtlrorilr u oLrld considcr rlrc clucstion ol'delay tahing into accounl the albrcsaici lh( ts and circumslances ancl il'it is sertisfled on the point of' dela1. proceed to decide the appcal on nterits in accordance rlith law. 7 . Accordingll . the \\r I petition is disposcd ol. No ordcr as to costs. Miscellaneous applit:atrons. i1'anr pending. shall stand clo:ed. SD/- AHMED ABDULLAH KHAN ASSISTANT REGISTRAR //TRUE COPY// (q- SECTION OFFICER To, 1. The Assistant Conlmissioner of State Tax, Madhapur Division, lVladhapur-7 Circle. 5-9-279, 5tl- F oor, B Block, Mayur Kushal Complex, Beside Chermas' Abids, Hyderabad -- 510001 2. State of Telangana, Through Principal Secretary to Government, Revenue Department (Comrnercral Tax), Hyderabad, Telangana 3. One CC to. M/S P V PRASAD ASSOCIATES, Advocate [OPUC] 4. Two CCs to GP FOR STATE TAX, High Court for the State of Telangana, at Hyderabad [OUT] 5. Two CD Copies BM TKS * HIGH COURT DATED: 2010712026

, irL ST4|::'1. ORDER ' n.) WP.No.22998 of 2026 ( 2 7 JUL 2026 er \\.(- '\i r -:; t)r '....i *,// D r- DATC 1ir-9 .,..-1' DISPOSING OF THE WRIT PETITION WITHOUT COSTS I r-l 2r\il,1

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF JULY TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 22998 OF 2026 Between: M/s. Shubham Naturo Wellness, 149 150, Prasanthi Nagar Colony, Kondapur Village, Rangareddy, Telangana, 500001 Represented by its Partner, Smt' Bore Nirmali, D/o Bore Digamber Rao, Aged about 57 years, Rl/o. Flat No. 101 10-2-289186. Shanti Nagar colony, Beside SBH, Hyderabad, , Plot . Telangana. 500001 ...PETITIONER AND 1 The Assistant Commissioner of State Tax, Madhapur Division, Madhapur-7 Circle, 5-9-279, Sth Floor, B Block, Mayur Kushal Complex, Beside Chermas, Abids, Hyderabad - 500001 2 State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad' Telangana ...RESPONDENTS

the Petition under Article 226 of the constitution of lndia praying that in 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 No'Mandamus, declaring impugned Show Cause Notice bearing Ref 203606240272431 dated 12.06.2024 and impugned order issued in Form DRC 07 03.O2.2026 passed by thehaving reference no. 2D3602260049785 dated Respondent No.1 under the provisions of CGST/TGST Act,2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 1a, 19(1Xg) and 265 of the constitution of lndia, and to consequently set aside the same l.A. NO: 1OF 2026 Petition under Sectic,n 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of impugned order issued vide Form DRC 07 having reference no. 2D3602260O49785 dated 03.02.2026 by the Respondent No. 1 Counsel for the Petitioner: SRI P. VENKAT PRASAD REp M/S P V PRASAD ASSOCIATES Counsel for the Respondents: Sri. K. SAI AKARSH, APG FOR STATE TAX The Court made the following: ORDER aG:"ra IN THE HI(;H COUR'I' F'OR I'HE STATE OF TELANGANA A-t.HYDERABAD THE HON'BLE THE CHIEI.- JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.22998 of 2026 DATED : 20.07.2026 lJetween

M/s. Shubham Naturo Wcllnsss. Rep.. bi' its Partner. Srnl. Borc Nirmala. Kondapur Village. Rangareddl . 1-clangana Petitioner ANI) fhe Assistant Counrissioner o1'State I'ax Madhapur Division. Madhapur-7 Circle. Abids. Hyderabad and another. Respondents ORDER: M/s P'V Prasad Mr. P. Vcnkat Prasacl. lcarncd cor-tnscl rcpresenting Associates. for the petitioncr. appcars through video conl'erencing State Tax Mr. K. Sai Akarsh. lcarnecl Assistan[ (iovornmcnt Pleader lor appears lbr the responderlts. 03.02.2026 and the summary of the order in Form GST DRC- 2. 'lhe ordcr dared 07 dated 03.02.2026 tbr the tax period April 20t9 to March 2020 passed under Section 74 of thc'l-elangana Goods and SerVices l'ax Act. 2017 (hereinafter referred to as. "the't'(;S I Act"). irnposing tax is undcr challcngc rn this writ petition' lcarncd cuunscl lor the petitioner seeks liberty l. However. aticr sorre arguments. to the petitioner to pref'er an appeal against the rrnpugned order. He submits that some I 2 delal'might hare bce. o.cLrrr.:d in approaching rhe appellate authorit\ and there[brc. it mav bc directed to cc,nsider it s,vrn pathet ically,. 4 l.earned .Assistanr (iorernrncnt pleader lor th.. State -l ax subrnits that the petitioner was at Iibert\ tr' prc|er a, appear a,sainsr the irnpuened order takin-e aI the grounds as are arrrilalrle in lari and on facts belbrc thc;rppcllirtc alrthorrt\ in respect of' the su tr.jec t tax period.

5 []()$e\er. upon h.:arrrrr-r thc rcarned counscl ror the parties. sincc the petitioner seeks libcrtl' to pret'er an iLppeal. rr e do not * ish to corrrnent on the nrerits ol thc conlentioni raircd hr the panic.. 6. we grant lrbcrtr ro ihc pirtiti.ne r t. prc{'cr an appcar *.ithin a period or tuo r.r,eeks *,ith statutor\ pre-dcposit and a delar concklnation application. I.he petitioner may take all such ground,t ol'lau and lacts in the uterno of'apgteal as are available to it Needless to sa\ - thc aprcllatc aLrtlrorilr u oLrld considcr rlrc clucstion ol'delay tahing into accounl the albrcsaici lh( ts and circumslances ancl il'it is sertisfled on the point of' dela1. proceed to decide the appcal on nterits in accordance rlith law. 7 . Accordingll . the \\r I petition is disposcd ol. No ordcr as to costs. Miscellaneous applit:atrons. i1'anr pending. shall stand clo:ed. SD/- AHMED ABDULLAH KHAN ASSISTANT REGISTRAR //TRUE COPY// (q- SECTION OFFICER To, 1. The Assistant Conlmissioner of State Tax, Madhapur Division, lVladhapur-7 Circle. 5-9-279, 5tl- F oor, B Block, Mayur Kushal Complex, Beside Chermas' Abids, Hyderabad -- 510001 2. State of Telangana, Through Principal Secretary to Government, Revenue Department (Comrnercral Tax), Hyderabad, Telangana 3. One CC to. M/S P V PRASAD ASSOCIATES, Advocate [OPUC] 4. Two CCs to GP FOR STATE TAX, High Court for the State of Telangana, at Hyderabad [OUT] 5. Two CD Copies BM TKS * HIGH COURT DATED: 2010712026

, irL ST4|::'1. ORDER ' n.) WP.No.22998 of 2026 ( 2 7 JUL 2026 er \\.(- '\i r -:; t)r '....i *,// D r- DATC 1ir-9 .,..-1' DISPOSING OF THE WRIT PETITION WITHOUT COSTS I r-l 2r\il,1