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.7415 of 2026 Dated: 12.03.2026 Between:

Shailesh Pandey …Petitioner and The Union of India, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi – 110 001, and 2 others.

…Respondents

ORDER:

Learned counsel Sri S.Abhijeeth Reddy appears for the petitioner. Sri M.P.Kashyap, learned counsel for Directorate General of Goods and Service Tax Intelligence (DGGI), appears for respondents No.2 and 3.

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.202603DSS40000999C61, 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 Guideline