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.