IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.348 of 2026 Dated: 08.01.2026 Between:

Madineni Srinivas …Petitioner and The State of Telangana, Represented by its Principal Secretary, Commercial Taxes, Secretariat, Hyderabad, and 2 others.

…Respondents

ORDER:

Learned counsel Sri M.Uma Shankar appears for the petitioner.

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents.

2. The petitioner contends that the sub-license agreement dated 20.10.2019 and other documents produced by the petitioner and the records of M/s. DRN Infrastructure Pvt. Ltd., the sub-licensee, submitted during adjudication would show that the Goods and Services Tax (GST) on royalty under reverse charge mechanism for the financial years 2020-2021, 2021-2022 and 2022-2023 have been duly paid. The assessing officer while passing the order-in-original under Section 74 of the Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as, “the Act”) and the summary of the order in Form GST DRC-07 dated 06.10.2025 has failed to take note of this fact regarding payment of the entire GST amount over royalty under reverse charge mechanism which is the only error or omission on the part of the adjudicating officer. He prays that either the matter may be remanded or liberty may be granted to the petitioner to seek rectification under Section 161 of the Act.

3. Learned Special Government Pleader for State Tax submits that if it is a case of inadvertent omission, the proper officer can exercise his powers of rectification under Section 161 of the Act. Therefore, the petitioner may be directed to approach the proper officer, as it is still within time from the date of the order.

4. Learned counsel for the petitioner submits that the matter may be disposed of in those lines.

5. In that view of the matter, the writ petition is disposed of without getting into the merits of the claim of the parties, with liberty to the petitioner to approach the proper officer with a rectification application in relation to the aforesaid grievances. Needless to say, if such an application is made within the prescribed time, the proper officer would examine it in accordance with law and take a decision thereupon within a reasonable time. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.

APARESH KUMAR SINGH, CJ G.M.MOHIUDDIN, J

08.01.2026 vs