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.38607 of 2025

Dated:17.12.2025

Between:

M/s. Miles Education Private Limited

and another. …Petitioners

and

Union of India,

Represented by Secretary,

Ministry of Finance, Department of Revenue,

North Block, Rashtrapati Bhawan,

New Delhi – 110 001,

and another.

…Respondents

ORDER:

Learned Senior Counsel Sri Avinash Desai,

representing learned counsel Sri Girjesh Patidar, appears

for the petitioners.

Learned counsel Sri B.Mukherjee, representing Sri N.Bhujanga Rao, learned Deputy Solicitor General of India, appears for respondent No.1.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appears for respondent No.2.

2. Heard the learned counsel for the parties.

3. The present writ petition essentially raises grievance of recording of statements of petitioner No.2 beyond office hours by respondent No.2 pursuant to the summons issued by respondent No.2 under Section 70 of the Central Goods and Services Tax Act, 2017, during the course of investigation.

4. Factually, allegations have bee