THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.29376 of 2025

ORDER:

Learned counsel Sri Karthik Ramana Puttamreddy appears for the petitioner.

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondent Nos.1 to 3.

Sri K.Sanjeev, learned Standing Counsel for Central Government, appears for Union of India.

2. Heard the learned counsel for the parties.

3. The impugned order-in-original dated 02.07.2025 passed under Section 74 of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as, “the TGST Act”), relates to the financial year 2021-2022. The petitioner, being aggrieved, has preferred the writ petition, inter alia, taking the ground that the relied upon documents seized during inspection were not supplied by the adjudicating officer before arriving at a decision. The petitioner was denied proper opportunity of hearing. When the petitioner made a request for an adjournment, the request was not heeded to and instead, the order-in-

original was passed.

4. In support of the aforesaid submission, learned counsel for the petitioner relied upon a decision of the Division Bench