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. 7333 of 2026 DATED : 10.03.2026 Between:

Ravi Jayaram Gatla … Petitioner AND The Union of India, rep., by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi and 2 others.

… Respondents

ORDER:

Sri A. Venkatesh, learned Senior Counsel represents Sri S. Abhijeeth Reddy, learned counsel for the petitioner.

Sri B. Narasimha Sharma, learned Additional Solicitor General of India representing Sri N. Bhujanga Rao, learned Deputy Solicitor General of India and Sri M.P. Kashyap, learned counsel for Directorate General of GST Intelligence (DGGI) appears for respondent Nos.1 and 2 and 3 respectively.

2. This writ petition was preferred with the following prayer:

“For the reasons stated in the accompanying affidavit, it is therefore prayed that this Hon’ble Court may be pleased to issue a writ, order or direction more particularly in the nature of writ of mandamus:

A. Declaring the action of the respondent No.2 in issuing the summons bearing DIN.No.202603DSS40000666EED, dated 07.03.2026 as illegal, arbitrary and without jurisdiction for being violative of Central Goods and Services Tax Act, 2017, the CBIC Instruction No.03/2022-23 (GST-Investigation) dated 17.08.2022, the DGGI Guidelines for conducting investigation dated 08.02.2024 as well as Articles 14, 20 and 21 of the Constitution of India.

B. consequently, set aside and quash the summons bearing DIN No.202603DSS40000666EED, dated 07.03.2026; and C. Pass any other order or orders as this Hon’ble Court may deem fit and proper in the interest of justice.”

3. The petitioner has assailed the impugned summons on a number of grounds.

4. According to the learned Senior Counsel for the petitioner, the petitioner could not appear on 09.03.2026 and respond to the summons which required him to give information as regards 177 entities within a short period of 37 hours from the time of issuance of summons.

5. Learned Additional Solicitor General of India and the learned counsel for DGGI submits that since the petitioner has not appeared yesterday, fresh summons would be issued giving sufficient time to him to respond.

6. Since the impugned summons could not be acted upon, the challenge thereto in the present writ petition has been rendered academic. Therefore, the instant writ petition is disposed of without going into the merits of the matter. There shall be no order as to costs.

Miscellaneous applications, if any pending, shall stand closed.

APARESH KUMAR SINGH, CJ G.M.MOHIUDDIN, J Date: 10.03.2026 ES