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.3166 of 2026 Dated: 04.02.2026 Between:

M/s. Dunapothula Mahesh …Petitioner and Goods and Services Tax Network (GSTN), Worldmark 1, Aerocity, Indira Gandhi International Airport, New Delhi, India – 110 037, and 3 others.

…Respondents

ORDER:

Learned counsel Sri K.P.Amarnath Reddy appears for the petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondent No.1 – Goods and Services Tax Network (GSTN).

Sri K.Sai Akarsh, learned Assistant Government Pleader, representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.2 and 3.

Learned counsel Sri Arvind Kumar Kata appears for respondent No.4.

2. The petitioner claims to have paid the outstanding dues after issuance of the show cause notice during the pendency of the adjudication proceedings, but the order-in-original dated 03.09.2025 has imposed the tax liability of Rs.15,50,886/-, similar amount of penalty under Section 74(9) of the Central Goods a