High Court · 2025

Petitign Under Section 151 CPC praying that in the circurnstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation -of Garnishee notice dated 20/1212024 in Form rGST DRC- 13 lssued as per $ection 79 (1) (c) of the CGST/SGST Acts, 2A17 6y the 3rd Respondent to 4th flespondent pgnding disposal of the a$ove writ petition, as glherwiQe the Petitioner will be put to severe loss and hardship. |.A.NO.2 0F 2025 Petition Under Serctron 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the Operation of the Orders, daled 29.04.2024 & 30.04.2024 Summary of the Orders in Forn'r GST DRC-07, daled 29 04.2024 & 30.04.2024 and attachments to DRC-07', dated -Nil passed by the 1st Respondent, Jor the tax period 2018-19 and also demand notice dated 17t01t2025 issued lry the 3rd Respondent under the CGST/SGST Acts, 2017, pending disposal of the above writ petition, as otherwise, the Petitioner will be put to severe loss and hardship. t Counsel for the Petitioner : SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 to 3 & 5 : SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.4 : - Counse! for the Respondent No.S : G.P FOR REVENUE Cqunsgl fo( thP Rqspondent No.6 : SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Cqunsel for fhe Respondent No.7 : SRI DOMINIC FERNANDES The Court made the following ORDER 7 THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.5365 of 2025 ORDER (Per ihe Hon'ble the Acting Chief Justtce SujoA poul)i Sri Slhaik Jeelani Basha, learned counsel appe,aring for the petitioner, and Sri Swaroop Oorilla, learned Special rGovernment Pleader for Sltate Tax, for respondent Nos. 1 to 3i and 5i. I I

3. With. r:he consent, finally heard. During the course of hearing, lea_rnerl couirsel for the parties fairl1' submit that the impugned shoiv cause notice and the order ar,e unsigned documents and therefore, in the light of the recent common order passed by this Court in W P.No.21101 of 2024 ancl batch, dated 28.02.2025, the sarne may be set aside.

4. Accor<lingly, the impugned show cause notice and the order are set aside. The consequential bank attactrment shall also stand revoked. Liberty is reserved to the respondents to issue fresh s.how cause notice/order in accordance with law and, 2 for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents.

5. The Writ Petition is disposed of without expressing any opinion on the merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed. s D/-K 3[ErEA[+HIS|S|IXI //TRUE COPY/' ECTION OFFICER Telangana' ',. ,n. Deputy Commissioner (ST)' Enforcement Wing' HoD' Hyderabad' 2. The Deputy State Tax Officer' Vanasthalipuram-ll' Saroornagar Division' , ?;!i::;"?;.I"JTHil3.,".er (Sr), va nastharipu ram-r r, sa roornagar, , ?il:t?i#i lr"ill33l'*"'r Vvsva Bank',Ground Froor' saketh Praza' Brock - 6. The Princip"r s""'"t?'vlfi#il;'6itbeIartment' relansana secretartat' r tlt'.:::::ru:ni#:iiiffi:ffini't'v or Finance' North Brock' New Derhi- _-r ^, r^.ri.6^+ Taycs and Customs, Ministry of N;::'P;,nt' N'g;i' Gnastiraiipuram' Hvderabad' 110 001. Hvderabad (OUT) 't1;I,:e1'#l:^i,"J;ii'?:J:fl ":ii:?tlifi:3:ffi , ilo"oCo3'l a G P FoR REVENUE' Hish court for the state of relansana at 9. One CQ to SRI SHAIK JEELANI BASHA' Advocate IOPUCI 'ro.oRe co to sRl t*1il6b-ttijhiirn' specrnl Gow PLEADER FoR ,,,Ai:tAt.ttfr 12.One QQ to Stsl DOMINIC FERNANDES' Advocate (OPUq) 'l3.Two GD Copies ko^r#"tlKUN/rAR'DEPurYSo'Tc*QRGENERAL OT INOIR (QPUC) tJiffi ;","i'i'iii'i'NLwDerhi SA BS , HIGH COURT DATED:0410312025 ORDER WP.No.5365 of 2025 DISPOSING OF THE UIT.P WITHOUT COSTS. --'----:-... ( \ 40 tI' l1 2025 .t':i -:: .,/ * DF S;:nf r€C ;/' // /,4 ,4 /p-s ,o4-