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.9193 of 2026 DATED: 01.04.2026 Between:

M/s. Udeva Preci Steel Products Mft. Co., Rep., by its Managing Partner, N. Venkata Ramana Rao, Hyderabad. ... Petitioner AND The Superintendent of Central Tax and Central Excise, Old Bowenpally, Secunderabad and 2 others.

... Respondents

ORDER:

Heard Sri Singam Srinivasa Rao, learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.1 and 2.

2. Petitioner has laid challenge to the order-in-original dated 08.12.2023 and summery of the order in Form GST DRC-07 dated 28.12.2023 on the ground that it was passed without considering his reply dated 19.08.2023 and without verifying the records, in violation of principles of natural justice and the procedure prescribed under the Central Goods and Services Tax Act, 2017 (for short, “the CGST Act”). Petitioner immediately thereafter filed a rectification application on 07.02.2024, which has also been rejected by order da