Assistant Co mmissioner (CTf LTU, Kakinada v. Consuher Healt

PetitionUnderArticle226oflheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be to issue a Writ, order or direction particularly one in the nature of a writ ;;; Of Mandamus or any other appropriate writ declaring ) Order in Original bearing No. O2i2O23-24-GST dated 22'12'2023 issued along with Form DRC-07 dated 16.05.2024 vide Reference No 2D3605240297572 by Respondent No'1 under section 74 ot thecGST Act and consequent bank attachment dated 21'03'2025 issued under Section 79 of the CGST Act by Respondent No 3 as being a nullity and non-est in lirw c n a 1 6 o s 20 24a nd a s o,,",, ;""""il:"],:il:ill :i ::$"ff :.i,il;l I illll in accordance wittr the scheme of the GST Acts. I.A.N O:1 oF 2025 petition uncer Section 151 cpc praying that in the circumst:nces stated in the affidavit fired rn support of the petition, the High court may be preased to suspend the bank attachment notice issued by 3rd Respondent 10r recovery of the disputed amo'nts dated 21 .03.2025 under section 7g of the .GST Act, pending disposar r'f th e writ petition as othenrrrise the petitioner wi, be put to severe loss and hardship. t.A.NO :2 OF 2025 petition Unc,er section 151 cpc praying that in the circumstances stated in the affidavit fired in r;upport of the petition, the High court may be preased to stay the order in origina bearing No.02,2023-24-GST dated 22.12.2oz3issued arong with Form DRC-07 dahrd 16.05.2024 vide Reference No.2D3605240297572 under section 74 0f the'.GST Act by Respondent No.'l and any c.ercive steps against the Petitioner.by .:he Respondents. Counsel for the petitioner : SRt PRAVEEN K. NAIR $xffi:lrs.J3irft3.Jll3,"Jfxos.1 & 2 : sRr DoMlNrc FERNANDEs (sENroR Counsel for the Respondent No.3 : _ ssliE"+JH 8E^lE"_T:tt l^: S,l. The Court made the fi>llovrring ORDER : s RI GAD I p RAVE E N KU MAR, D E pury THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE R"ENUKA YARA TPETITIO ORDER: (Per ttle Horu'bte the Acting C WRI N No. 9847 of 2025 iief Justice Sujog Paul) Sri Praveen K Nair' Iearned counsel Sri Dominic Fernandes' learned Standing respondent Nos' I and 2 for the Petitioner and Counsel for CBIC, for

2. Heard on admisslon 3. This writ petition assails the Order-in-Original dated 22'12'2023' l

4. The present writ petition is filed on 28'03'2025' Learned counsel for the petitioner submits that Form GST DRC-

5. 07 dated L6.O5'2O24 is an unsigned document 6. On a specihc query from the Bench regarding the delay in assailing the order dated' 22'12'2023' learned counsel for the petitioner has drawn our attention only to paragraph No.6 0f the writ aflidavit' The learned counsel for the petitioner has not explained the delay in assailing the order d'ated' 22'12'2023 after considerable long time' The petitioner had a remedy of appeal against the Order-in-Original dated 22.12.2023 wirhin a period of ninery days. The Apex court in 2 Assistant Co mmissioner (CTf LTU, Kakinada v. Consuher Health Care Limitedr Glaxo Smith Kline \ 1n Paragraph No.1() opined as under: - ^rr., :ra_desh *: r tay low reverl to the F.r,ll p^_-, )righ courr t;;;;;;;;:'l-::"h decision or the Andhra i,?fft, i['i'il'!, ": !;lii';;';o:": tr;,;r:[X-^u.o t'i' ""i;i;' ()nLinc r'vd 21 i-.# ;; r,l ,"ijl;,*Il"h h"; ;;;;;#,'; il:- !ta,.v. unin ,t,"tidi, High, court i;';;^;;i;,i;: tal<en rrv rhe Full rgT*:iif :'if i::i,;iJ:f :';ft*tlrffoilix'',n,l|l"':l laf +i ;i i,i,;l,:'*3;l"iry{{I;,nhi} ; i# ilrrr i::flr, I ::; l.::""x ;1.1"" * 1.'n".prorced s ",, n,ri -;Ii" ,[i Srisaicrion li ,;: ;",;i,"6.i1, "Jffi 1*j;*ifa,l:j J;x ,, uonstrluLro l. l'lris apf,roach is farrrr.,, ,, ',^'-_- j-6 ana :z z or trle ]l_av the j rrisrtiction ;;.'riffi'%"',:j," i:, : marrer "r ,L.tr*e aSSeSSee rn: Ly a;,prOaCt cas( ' the ur appeal r:xpir.r; ro.n,1,ll" H:{"rd'i*:.{itJff t"1T[:*]t"'Tu;i::::[[riltl .ift:".?',fl:Tllt ,**l*r; ",i,;:fl:'Ti.T5 "r cros5 pq 6i *h"'no1,,",*i,*"',Ji['j,;'.!:;;il#iti:Till;ir'l].,il"l such a chal eng. ura ^I-"'11"". -") tu' accc( e to Bround that idre-)rativ" .t"3 1"o non-"rii ,,r" HisL c"r.i;;."',n1 "'u"' tne Hrgh Courr ,"--**f rl++lli*ir*:i#*"l:"::i- ::.::r.,"_,r,,i._I,ii^il,rf;"':F.S:*";ij"'T,Hj"i::"1T: ,::d*H?,#13*lirlil"*,i:;+$*l:n"?,r**' ;:.^--trr/yccv. Gujan l-u.,!! r scc 42 , trorf,t.'l?t:y-zransmrcstoi co'pn' Ltd" scc- 1Cirrl *z i" "iti racE trrat the ){igh "or*'lt [*j,i:l#i$il-,$iti]:iiH,x=.';j":"lffi {tr n si or A"fitJT:i:"r"ilt:,J,7 ' (2020) t9 scc 681 ru- I I Ftt 3 render the legislative scheme provision otiose'" and intertion behind the stated (EmPhasis suPPlied) 7 . In view of the aforesaid judgment of the Apex Court' the petitroner could have hled the writ petition within the statutory period of limitation for frling the petition' The petition is filed with suffiiient amount of delay and without there being any expianation for delay' For this reason alone' we are not inclined to interfere in the matter' The admission is declined and the writ pet'it1on is dismissed' No B order as to costs' Miscelianeous Petitions Pending' it anY, shall stand closed' I To ,[RUE COPYI' SD,-K.AMMAJI D PU OFFICE R SECTION Abids GST Diviston, GST ion, HYderabad Manager' , HYderab e Govern North Blo 3-6-140, Ward ad 500029 Ministry ment, ck, New Delhi- oPucl R STANDING COUNSEL GENERAL ent of Cent laza, HYde mmissione ral Tax' rabad- 50 r, Centra 0001 I Tax, Towlichowki Range' Review Sect Bank, ReP und Floor' Netaii Bhava h the Princ t of Revenue resent ed bY Branch athnagar etary to th g Bhavan' n, HimaY rpal Secr , udvo NAiR, Advocate I (sENlo ENK IC FERNANDES

1. L, No.6, Gro erintend The SUP ikhara P Akira Sh istant Co The Ass Commis sionerate' 3 The Kotak Mahindra +.U nion of India,, Throug o{ Finan-ce , DePartmen 110001 I PRAVE to SR One CC DOM IN to SRI One CC vocate lc) Ad FOR CB GADI to SRI One CC oF TNDIA' Advocate Two CD CoPles

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7. 8 f"&1"+- K,MAR' DEPUTY SOLTCITOR (oPuc) SA LS HIGH COUFiT DATED:03t\4tZ.O2S ORDER WP.No.984t of ;ZO2S DISMISSING ]THE W.P WTHOUT COSTS. /0 /z zS/r,/-2, .ru= \ nE STA fa 1i f PB 2116 ((( o t gO 1TC,H o I \9 \