INTECH ANALYTICAL INSTRUMENTS 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 2026-04-22. INTECH ANALYTICAL INSTRUMENTS v. The Assistant Commissioner of Central Tax. Read the judgment...
Judgment text
I s488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G. M. MOHIUDDTN WRIT PETITION NO: 12535 OF 2026 Between: INTECH ANALYTICAL INSTRUMENTS, Road No ptot 1Sl4, No 680, Srimaan Residency, Vasanth Nagar Colony, Kukatpally, Medchal Malkajgiri, Telangana, 500085 Represented by its Partner Koteswara Rao Lingineni, S/O. Narasimha Rao Lingineni Aged about 50 Years,Occ: Business RyO. 6g0, Srimaan Residency, Road Number 1514, Arudra Networks, Kukatpally, Hyderabad, Medchal Malkajgiri, Telangana, 500085 ... PETITIONER AND 1. The Assistant Commissioner of Central Tax, Kukatpally Division, Medchal Commissionerate Hyderabad Zone 2. The Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 110001 ...
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 to pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Order-ln-Original No. 12312024-25-GST for F. y. 2O2O-21 passed without application of mind, confirming the demand of Rs. 1 ,38,6. 1,702l- by the Respondent No. 1 u/s. 73 of the GGST Act daled 26-o2-2025 in unsigned Form GST DRC 07 bearing Reference No. 2D3602250787238 and also declare the show cause Notice in Form No. DRC-01 bearing Ref No. 2D361124024808F dated 23-1 1- 2024 passed by the Respondent No. 1 for the Financialyear 2OZO-21 as being non est in the eyes of law, void, illegal, arbitrary, violative of Articles 14' 19, 21and 265 of the constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same. l. A.
NO: 1 OF 2026 Petition under section 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 all further action pursuant to the Order passed under Form No. DRC-07 bearing Reference No. 2D360225 0787238 daled 26-02-2025 dated pJssed by the Respondent No. 1 for the Financial year 2020-21. Counsel for the Petitioner: SRI NISHANTH RAO K'N Counsel for the Respondent No. 1: SRI DOMlNlC FERNANDES, SENIOR STANDING COUNSEL FOR CBIC Counsel forthe Respondent No. 2: SRI N. BHUJANGA RAO' DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER ,,,. IN'[IIE HIGH COURT FOR THE STATE OF TELANGANA AT DERABA TIIE HON'BLE TI{E CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G. M. MOHIUDDIN wRIT PETITION No. r2535 of 2026 Dated: 22. 04. 2026 Bctween: lntech Analytical Instruments ...
Petitioner and The Assistant Comrnissioner of Central Tax, Kukatpally Division, MedchaI Commissionerate, Hyderabad Zone, and another. ... Respondents ORDER: Learned counsel Sri Nishanth Rao. K. N appears for the petitioner Sri Dominic Femandes, learned Senior Standing Counsel lor Central Board of lndirect Taxes and Customs, appears lor respondent No. I I ) j 2. The writ pctition has been preferred against the show cause nolice dated 23. 11. 2021 and rhe order in Form DRC-07 dated 26. 02. 2025 passcd under Section 73 of the Ccntral Goods and Scrvices Tax Act, 20 I 7, for thc rax period April 2020 ro March 202 t 3. The pctitioner has approached this Court alleging that the rcply filed by the petitioncr was not considered rvhile passing the impugned o rd cr. 4. Howevcr. aftcr sorne arguments, Icamed counsel lor the petitioner seeks libcrry to the petitioncr to prcf'er an appeal against the impugned ordcr.
Hc subntits that somc delay rnight havc been occurred in approaching the appellatc authoritl,and therefbre, hc rnay be directed to. consider it syrnpatheticallv. 5. Leamed Senior Standing Counsel lor ('entral Board of Indirect i 'l'axes and Customs submits that the pctitioner was at liberty to prefer an I appcal against the irnpugncd order taking all thc grounds as are available I in larv and on facts bclitre the appellate authority in rcspect of' the I subject i tax period. I I 1 I parties, 6. However, upon hearing the learned counsel lbr the since the petitioner sceks liberty to prcfer an appcal' wc do not wish to by parties' comment on the merits of the contentions raised the appeal a ?. We grant liberty to the petitioner to preler an within pcriod o['trvo vvgsk5 with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in the rnemo ol appcal as are available to it.
Needless to say, the appellate authority would consider the question ol delay taking into account the aloresaid fhcts and circumstances and il he is satisfied on the point of delay, procccd to decide the appeat on merits in accordance with law' 8 l'hc writ petition is accordingly disposed of with the aforesaid liberty. There shall be no order as to cosls Miscellaneous applications pcnding, ifany, shall stand closed' SD/- M. JAWAHAR REDDY ASSISTANT REGISTRAR //TRUE COPY// G SECTION OFFICER To, 1. The Assistant commissioner of central Tax, Kukatpally Division, Medchal Commissionerate HYderabad Zone 2. The Secretary, Union of lndia, Ministry of Finance, Department of Revenue' North Block, denkal Secretariat, New Delhi - 110001 3. One CC to SRI NISHANTH RAO K. N, Advocate [OPUC] 4. oneCCtoSRlDoMlNlCFERNANDES,SeniorStandingCounselforCB|C IoPUCI LOF 5 One CC to SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERA rNDIA [OPUC] 6. Two CD CoPies PMK l HIGH COURT DATED: 2210412026 ORDER WP. No.
12535 of 2026 R s o a o t ot -. 1\r t'',', hr ino^ (ll1A ? - I 'sg b ll + ;. ll /: ^- . i ' r:, .. \tt . ,/ l. rl"-. , 1. ' . /r ': ---' DISPOSING OF THE WRIT PETITION WITHOUT COSTS rilJ [-,/\Ir. b
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