WP/3379/2026 of M/s. Shubham Sales Corporation Vs Assistant Commissioner (ST) on 6 February 2026

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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

(Special Original Jurisdiction)

FRIDAY, THE SIXTH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

WRIT PETITION NO: 3379 OF 2026

Between:

AND

M/s. Shubham Sales Corporation, rep. by its Proprietor, Mr. Bajrang Kumar Fitkiriwala, 233, 1st Floor, Shubham Sales Corporation, Sri Krupa Market, Malakpet, Hyderabad, Telangana-500 036.

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...PETITIONER

Assistant Commissioner

Hyderabad.

(ST), Malakpet-ll Circle, Charminar Division,

2. Appellate Joint Commissioner (ST), Punjagutta Division, Hyderabad.

3. State of Telangana, rep. by its Secretary to Government (Revenue), State Tax / Commercial Taxes Department, Secretariat, Hyderabad.

...RESPONDENTS

Petition under Articte 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 of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice daled 10.6.2024

along with the notice in Form GST DRC-01 vide Ref.No.2O3606240222615

dated 10.06.2O24, and the impugned order dated 31.8.2024, along with proceedings in Form GST DRC-07 vide Ref .No.2D3608241539722 dated 31.8.2024 and the rectification order dated 31 .12.2025 issued by the 1'

Respondent for the tax period April, 2019 to March, 2020, as illegal, perverse, barred by time and are passed highhandedly without verifying the records and without having any signatures as illegal and contrary to the provisions under the Central Goods and Service Tax Act,.2017 and the Telangana Goods and Services Tax Act, 2017 , and void in absence of non-compliance of Rule 142 ( 1 A)

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of the central Goods and Service Tax Rules, zo17 and re langana Goods and Services Tax Rules, 2017 and consequently set aside th,> appsal order dated 27.12.2025 passed by the 2nd Respondent for the tax oerio I 2019_20.

lA NO: 1 OF 2026

Petition under section i 51 cpc praying that in the c rcumstances stated in the affidavit filed in support of the petition, the High cor r may be pleased to grant stay of all fu(her proceedings pursuant to the in I ugned order dated 31 .8.2024 along with proceeding in Form G I I

DRC_OZ vide

Ref.No.2D3608241539722 dated 3'1 .8.2024 issued by th€ 1st Respondent for the tax period April. 2019 to March, 2o2o under the centrz I Gootis and Service Tax Act, 2o17 and the Terangana Goods and Services Ta: Act, 2017 pending disposal of the writ Petition as otherwise the petitioner wi t: put to severe loss and hardship.

Counsel for the Petitioner; SRI K.p.AMARNATH REDDy Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX

The Court made the following: ORDER

IN THE HIGII COURT FOR THE STA'I'E OF Tf,LAN(}ANA AT

HYDER4BAD

THE HONOURAI]LE SRI .IT'STICE P.SAM KOSHY

,\Nt)

THE TIONOURABLE SITI JT STICE NARSING II.AO NANI)IKoND'\

WP.No.3179 of 2O26

l)a tc:06.02.2026

Retween:

Ws.Shubham Sale s Corporation.H,"*dcrabad ... l)etirioner

And

Assistant Commissioner 1S l 1-

Malakpet-ll Circlc. Channinar Dir ision' Ill derabad and othcrs'

. . . I{cspondcrlts

ORDER: fuer Hon bte Sri .htsrka P San Kosh.t')

Heard Mr.K.P.Amamath Reddy, learncd counsel appearing for the petitioner and Mr.Srvaroop Oorilla, leamcd Special Govemment Pleader for State 1 ax. appearing on bchalf of the respondents and perused the record

2.

Aggrieved by the shon'-cause notice dated l0'06'2024 along with notice in Form GST DRC-01, the present writ petition l-ras been filed.

1.

The chaltenge is prin.rarill on tu'o grounds' Firstly' the notice being barred by linritation and secondly, the notice being an unsigned one. However, considering the fact that the first ground raised is that ol 1he show cause notice being barred by limitation,

\.,'c \vcire collstraincd to look into the material datc's s.r Iir as to test \iarch. 1010. lhe rronnal period of iirnitation und: . thc statute in ''i ir.'the r sht-.'r -cau-st' notice in f act w,as barred bv lirr i rLtion or not.

l-irc i,r.. pcriocl iuvoirrij in the instaltt casc ii ,\pr il 2019 to iirc ;r1ssgl11 case is up to 31.12.2020. I{ou'evcr', I tcrnrse of' the sLrbscqucnt ,-roliflcation issued by the Departrnent ir hc light ol the

r. or ici- i 9 pandenric that the Country has faccrl. ttte lteriod of iin:itation \\ as extended and lor the period April 2 ) l9 to March,

li)]0. the r.,riendeci period ol lirnitation was ui) c 11.05.2024

iu the instunt casc. the show-cause notice has he:n issued and assaiieci in tirc present writ petition is one which ,r,as issued on 10 0().1021. ,.vhich is apparently beyond the exlcr dcd period of iin r iiution (',- I I.05.2024-

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Giver tl.re aloresaid admitted factual malr. of the case, learrted Spccial Covemment Pleader concedes, r,e are ol the considered opinion that the impugned shorv.cause notice is;;cr- .sc barrei b1, lirnitation in terms of the notili,: .tion issued by ihe icspondcnts. l'he view of this Bench stands fo: tified with the I

To,

judgment of Division Bench of this Cor.rrt in WP.No.l 19 of 2025

decided on 20.01.2025.

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thc Writ Petition to thc atoresaicl exte nt dese t'r es to be and accordingly allorr cd. Thc itnptrgned sl-toir -catlse notice and the consequent proceeding stand sct asidc anci hcrebl' quasired. Thcre shalt be no order as to costs Miscellaneous applications pe nding, il any. s[.rall stand closed SD/.A. H.S,GOWRI SHAN

SISTANT REG

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//TRUE COPY/i

ECTION OFFICER

1. The Assistant Commissioner (ST)' Malakpet-ll HYderabad.

2. The Appellate Joint Commissioner (ST)' Punjagutta sion, Hyderabad

3. The Secretary to Government (Revenue), State Tax / Commercial Taxes Department, Secretariat, HYderabad, State of Telangana Circl , Charminar Division,

4. One CC to SRI K P'AMARNATH REDDY' Advocate [OPUCI

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6. Two CD CoPies

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HIGH COURT

DATED: 0610212026

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