IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA Writ Petition No.3448 of 2026 Dated: 06.02.2026 Between:

Mr.P.Yellaiah …Petitioner AND Goods and Services Tax Network (GSTN), Worldmark 1, Aerocity, Indira Gandhi Intl.Airport, New Delhi, India – 110 037 and others.

…Respondents ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.K.P.Amarnath Reddy, learned counsel for the petitioner and Mr.Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing on behalf of respondent No.1; Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax appearing on behalf of respondent Nos.2 and 3 and Mr.B.Mukharjee, learned counsel representing Mr.N.Bhujanga Rao, learned Deputy Solicitor General of India appearing on behalf of respondent No.4. Perused the record.

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.14,73,650/-, simil