DIAMOND SERVICE CENTER Vs. STATE OF TELANGANA

JUDGEMENT

(1.) Heard Mr. B.Krishna Reddy, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for respondents.

(2.) In the present case, the order dtd. 30/12/2023 passed under Sec. 73 of the Telangana Goods and Services Tax Act, 2017, and Central Goods and Services Tax Act, 2017 (for short 'the Act'), is under challenge. The instant writ petition has been filed on 31/12/2025. The petitioner has taken a plea that it came to know of the impugned order which was uploaded on the additional notices tab of GSTIN Portal only in December, 2025. The matter relates to Assessment Year 2017-18. Therefore, the matter is not belated. This Court may entertain the writ petition on the ground that the petitioner was not served with the show cause notice and not aware of the proceedings initiated by the Department. Moreover, the impugned order was merely uploaded on the additional notices tab of GSTIN Portal. As such, it was not in the notice of the petitioner.

(3.) Learned Special Government Pleader for State Tax appearing for the respondents has opposed the prayer at the outset on the ground of huge delay in preferring this writ petition. He has relied upon the decision of the Hon'ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada v. Glaxo Smith Kline Consumer Health Care Limited, (2020) 19 SCC 681.