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.36434 of 2025 Dated: 09.12.2025 Between:

Jitta Ramana Reddy …Petitioner and The Superintendent, Office of the Superintendent of Central Excise & Service Tax, Mancherial Division, 1-1-/1-2, Ward No.1, Bypass Road, Near Laxmi Talkies, Mancherial – 504 208, and two others. …Respondents

ORDER:

Learned counsel Sri Gajanand Chakravarthy, representing learned counsel Sri Upadhyay Raghavender, appears for the petitioner.

Ms. Pravalika, learned counsel representing Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.1 and 2.

2. The impugned order-in-original dated 23.08.2024 relating to the assessment year 2019-2020 has been challenged in the present writ petition preferred on 21.11.2025 on the ground that the show cause notice in Form GST DRC-01 was issued beyond the limitation period of 31.05.2024 as prescribed under Notification No.09/2023-Central Tax, dated 31.03.2023. Though the show cause notice was issued on 30.05.2024, but the summary of th