M/s Dev-Nirmaan LLP v. The Assistant Commissioner of Central Tax,
Court: High Court for State of Telangana
Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2026-03-13. M/s Dev-Nirmaan LLP v. The Assistant Commissioner of Central Tax,. Read the judgment and case...
Judgment text
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTEENTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G. M. MOHIUDDIN WRIT PETITION NO: 7143 OF 2026 Between M/s D_ev-Nirmaan LLP, H. No. 8-7-165, Gourishankar Complex, 501, Sth Floor, Dev Dhanuka Prestige, Road 12, Baryara Hills, Telangana, 500034 ! o. Represented by his Partner Shri Sanjay Kumar Bansal, Aqed a6out 5l vears, Rlo 8-2-2931827a/565, Rd No 31 , Jubite'e Hi[s Hyderabdd, ietangana -560033 ... PETITIONER AND '1. The Assistant Commissioner of Central Tax, Banjara Hills Division, 8-2-672 tp, Rd No. 12, Banjara Hills, Hyderabad 500034. 2. The Superintendent of Central Tax, Banjara Hills -1 Range, Banjara Hills Division, 1st Floor Amiso Plaza, Rd No i2 Banjara Hills,-Hyderabad 500034. 3.
Union of lndia, Through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-'t 10 001 ... RESPONDENTS Petition under Article 226 ot 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, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that impugned SCN bearing Ref. No. 2D361124033372T dated 27-11-2024 and impugned Order in Originat 2Ot2O25- 26(GST)/BHD dated 12. 02. 2025 along with Form DRC-07 dated 14. 02. 2O25 passed u/s 73 of the CGST and TGST Act, 2017 are invalid in the eyes of the law and are also void, arbitrary. illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside the same.
lA NO: 'l OF 2026 Petition under section 'ts1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay operati'rn of impugned order in originar 2or2o2s- 26(GST)/BHD dated 12. 02. 2025 atong with Form DRC-07 dated 14. 02. 2025 passed by the Respondent No. 1. Counsel for the petitioner: SRt V. NAGENDRA pRASAi Counsel forthe Respondent Nos. l & 2: SRI D. RAGHAVENDRA RAO, sR sc FoR CB|C Counsel for the Respondent No. 3: SRI N. BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA The Court m;rde the foltowing: ORDER INTHE HIGH COURT FORTHE STATE OFTELANGANA AT HYDERABAD TIIE HON'BLE THE CIIIEF JUSTICE SRI AI'ARESH KUMAR SINGII AND THE HON'BLE SRI JUSTICE G. M. MOHIVDDIN WRIT PETITION No. 7l43 of 2026 Dated: 13. 03. 2026 Between: IWs. Dev-Nirmaan LLP ... Petitioner and The Assistant Commissioner of Central Tax, Banjara Hills Division,S-2-677l? , Rd- No. l2, Banjara Hills, Hyderabad 500 034, and 2. others.
Respondents ORDER: Learned counsel Sri V. Nagendra Prasad appears for the petitioner. sri D. Raghavendra Rao, leamed senior Standing counsel for Central Board of Indirect Ta,xes and Customs (CBIC), appears for respondents No. l and2. 2. The writ petition has been preferred against the show cause notice dated 27. 11. 202{ the order-in-original dated L2. 02. 2025 along with Irorm DRC-07 dated 14. 02. 2025 passed under Section 73 of the Centnrl Goods and Services Tax Act,20l7, for the tax period April 2020 to March 2021 imposing the tax, penalty and interest. 3. The petitioner has approached this Court alleging that the demand confirmed was beyond the scope of the show cause notice and also on the gr,rund that the impugned show cause notice was unsigned. 4. Howeveg after some arguments, leamed counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impug;ned order-in-original.
He submits that some delay might have occuned in approaching the appellate authority and thereforg he may be direct,:d to consider it sympathetically. 5. Leamed Senior Standing Counsel for CBIC submits that the petiti()ner was at liberty to prefer an appeal against the order-in-original and D,RC-07 taking all the grounds as are available in law and on facts befon: the appellate authority in respect of the subject tax period. 6. However, upon hearing the leamed counsel for the parties, since the p,:titioner seeks liberty to prefer an appeal, we do not wish to comrrent on the merits of the contentions raised by the parties. 7. We grant liberty to the petitioner to prefer an appeal within a perio<l of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it.
Needless to say, the appellate authority would consider the question of delay sympathetically taking into account the aforesaid facts and circumstances and if he 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 qlpsqd. -stand -M. OSMAN ALI BAIG SISTANT REGISTRAR ,,TRUE COPY/ SECTION OFFICER To, 1. The Assistant Commissioner of Central Tax, Banjara Hills Division, 8-2-677|P, Rd No 12,Baniara Hills, Hyderabad 500034. Banjara 2 The superintendent of centralTqx, Banjqra Hills -1. B.? n99, Lli]! :^, 500034 Divisiori, 1st FloorAmiso Plaza, Rd No i2Baniata Hills, Hyderabad 3 The Secretary, Union of lndia, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001 4 One CC to SRI NAGENDRA PRASAD, Advocate IOPUCI 5 One CC to SRI D.
RAGHAVENDRA RAO, SR SC FOR CBIC [OPUC] 6 ONE CC tO SRI SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL oF rNDrA [OPUC] 7. Two CD Copies PMK I]S YY HIGH COURT DATED:1310312026 :ts- I ,a 6R t\ t 9rr. :, \\ o (J .. t 0ii ir ll 2026 ;iii ORDER . *. lt ^\, ir t.. f/ . t-'",4 ,! llLr'-,:. ' WP,No. 7143 of 2026 DISPOSING OF THE WRIT PETITION WTHOUT COSTS ' . rf1& q Xe
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