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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
APARESH KUMAR SINGH, G.M.MOHIUDDIN
Pulluri Laxminarayana – Appellant
Versus
Union of India – Respondent
| Table of Content |
|---|
| 1. the validity of the order-in-original and tax liabilities imposed. (Para 3 , 4) |
| 2. arguments presented concerning notification and compliance with tax rules. (Para 5 , 6) |
| 3. court's observations regarding the limitations of a writ petition and acknowledgment of notice. (Para 7 , 8) |
| 4. final ruling on dismissal of the writ petition. (Para 9) |
ORDER :
Learned counsel Sri K.Sanjeev appears for respondent No.1.
2. Heard the learned counsel for the parties.
4. Earlier, the petitioner had preferred W.P.No.30322 of 2025 with the same relief, which was withdrawn on 08.10.2025 due to mistake in the cause title.
6. Learned Senior Standing Counsel for CBIC has taken us to the chronology of dates and events which are also reflected from the pleadings and annexures on record. He submits that on 21.02.2022, the petitioner, through an unsigned Form GST DRC-03, debited entries towards payment of tax dues as per the audit report which has also been taken note in paragraph 2.1.1 of the order-in-original. The final audit report of the petitioner’s account was issued by respondent No.4 for the period July 2017 to March 2020 on 15.07.2022 (Ex.P6). The show cause notice was issued on 07.02.202
Writ jurisdiction is not maintainable if filed beyond statutory limitation under tax statutes.
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