SC Upholds Dismissal of Delayed Writ Against GST Demand Order

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  • Last Updated on 22 June, 2026

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Delayed Writ Petition Against GST Demand

Case Details: Prashanth Kumar Poddaturi vs. State of Telangana - [2026] 187 taxmann.com 390 (SC)

Judiciary and Counsel Details

  • J.B. Pardiwala & Vijay Bishnoi, JJ.
  • Hitendra Nath Rath, AOR, Ganesh Bhujangarao Vadduri & Ms Laxmi, Advs. for the Petitioner.

Facts of the Case

The petitioner challenged the order passed under Section 73 of the CGST Act and Telangana GST Act, along with subsequent attachment proceedings in Form DRC-01 and penalty proceedings raising demand, contending that the proceedings were illegal, arbitrary, without jurisdiction, violative of the principles of natural justice, and infringed Articles 14, 19(1)(g), 21, 265 and 300-A of the Constitution of India. It submitted that the bankers had been threatening to attach its bank accounts for recovery and sought liberty to approach the statutory appellate authority. The High Court observed that the writ petition had been filed more than two years after the impugned order and declined to entertain the same. The matter was accordingly placed before the Hon’ble Supreme Court.

Supreme Court Held

The Hon’ble Supreme Court held that no good ground existed to interfere with the order passed by the High Court dismissing the writ petition. It was observed that the challenge arose in the context of an order passed under Section 73 of the CGST Act, read with Section 107 of the CGST Act and Article 226 of the Constitution of India, and that the High Court had rightly declined to exercise its writ jurisdiction in view of the belated filing of the petition. Accordingly, the Special Leave Petition was dismissed, affirming the High Court’s refusal to entertain the writ petition against the Section 73 order.

List of Cases Reviewed

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied