High Court of Telangana1 July 2026

Eshwara Chandra Agencies v. Union of India

For revenue

WRIT PETITION NO.4332 OF 2026

The ruling in brief

As discrepancy between order-in-original and DRC-07 summary was rectified during writ proceedings, petitioner was relegated to statutory appeal; liberty was granted to file appeal with delay-condonation application and pre-deposit within two weeks, raising all factual and legal grounds, subject to appellate authority’s satisfaction on delay

Provisions considered

Section 74, read with sections 107, 122 and 161 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Eshwara Chandra Agencies v. Union of India

The ruling in brief

Provisions considered

Eshwara Chandra Agencies v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Read the full analysis