TaxTMI 
TaxTMI 
2026 (3) TMI 1685
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....dv. Mr. Vishnu Kanth Mundada, Adv. Mr. Arpit Kumar Mishra, Adv. Mr. Shadab Azhar, Adv. Mr. Sanjoy Ghose, Sr. Adv. Mr. Mohit Garg, Adv. Mr. Siddharth Mishra, Adv. Mr. K Shankar, Adv. Mr. Rahul Gupta, AOR ORDER 1. This petition arises from the judgment and order passed by a Division Bench of the High Court for the State of Telangana dated 06.10.2025 in Writ Petition No.29376/2025 by which the Writ Petition preferred by the petitioner herein seeking to challenge the order-in-original of assessment dated 02.07.2025 passed under Section 74 of the Telangana Goods and Service Tax Act, 2017 (for short, "the TGST Act") came to be rejected. 2. We heard Mr. Prashant Bhushan, the learned senior counsel appearing for the petitioner, Mr. N Venka....
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....the form of a Writ Petition preferred in this Court being Writ Petition (Crl.) No.19/2026 titled "Saurabh Agarwal vs. Union of India and Ors.". It was also brought to our notice that this Writ Petition is being heard by the Court of Hon'ble the Chief Justice of India. 7. The learned counsel also placed before us the memorandum of the Writ Petition referred to above and invited our attention to the averments made in paras 101 to 103, respectively. The three paragraphs read thus:- "101. It is humbly submitted that, the STATE TAX Authorities had initiated malicious proceedings against both the A S METCORP PVT LTD and the Petitioner, on the same date and time simultaneously on 24.12.2023, by way of unlawful search and inspection pro....
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....X OFFICIALS from GST Department of the State of Telangana were initiated, only and only to arm twist the A S METCORP PVT LTD and the Petitioner to succumb and forego their Legally Tenable Receivables from the Corporate Debtor, now under CIRP M/s KLSR Infratech Limited. 103. It is humbly submitted that, a systematic and identical pattern is apparent from the manner in which the malicious Proceedings have been unleashed against both the A S METCORP PVT LTD and the Petitioner. The State tax authorities have deliberately and unlawfully been issuing Show cause Notices and Assessment Orders with unsubstantiated, egregious and abnormally high values of TAX DEMANDS, without providing the Documents relied upon, nor providing a fair and equi....
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....s through e-mail dated 15.04.2025 at the time of issuance of DRC-01A dated 11.04.2025 and also made attempts to provide the hard copies, which were denied. The scanned copies were again sent through e-mail while DRC-01 was issued on 29.04.2025. The assessee was asked to depute a person to collect the supporting material and also get soft copies of the scanned documents. The taxpayer, however, did not file any submissions in Part-B of the DRC-01A. A revised show cause notice was thereafter issued under Section 74 of the TGST Act/Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act, 2017, in Form DRC-01 on 29.04.2025 without prejudice to any other action that may be initiated under the TGS....