High Court · 2025

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY. THE TWENTY THIRD DAY OF SEPTEIUBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 27340 OF 2025 Betwee n: M/s. N S.K.lndustries O/o. Plot No.22BP, Sy.No 228, Ravalkole Village, Medchal [/landal, lVedchal-Malkajgiri District, Telangana-50140.1 , Represented by its Proprietor, Nidiganti Venkat Ramana. ,..PETITIONER AND 1 The Assistant Commissioner of Central Tax, Medchal GST Division, Medchal 2 3 4 GST Commissionerate, Secunderabad. The State of Telangana. Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. The Central Board of lndirect Taxes and Customs, Rep. bv its Chairman, tvlinistry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi- 100 001. The Canara Bank, Rep. by its branch Manager, lr/edchal Branch, Plot No.94, Chandra Nagar Colony, Main Road, Medchal, Medchal-Malkajgiri Dist., Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the Order-in- Original No.4212024-25lGST/Medchal, dated 19.06.2024 under Section 73 of IGSf/CGST/SGST Act 2017 read with Section 50 of the IGST/CGST/SGST Act 2017 read with Section 122 of lhe IGST/CGST/SGST Act 2017.for the tax periods trom 2019-2020 to 2021-2022, and thereby issuing single Summary of Order in Form GST DRC-07. dated 20.06.2024 for the tax period i.e.. 2019-2020, I comprises of tax Penalty and lnterest of other tax periods i.e.,2020-2021 and 2021-2022 in single C)rder in Form GST DRC-07, dated 20 06.2024 without bifurcating tax, interest, and penalty for the 3 separate tax periods, as arbitrary, illegal, non-est in the =ye of law. without jurisdiction. Violatlve of principals of natural justice, and corrtrary to the provisions of the IGST/CGST/SGST Act 2017 the action of the 1st rer;pondent in uploading the summary of Order in Form GST DRC-07 dated 20 06.2024, without signature either physically or digitally, is not valid in the eye of law the action of the 1st respondent in not generating DIN in Forms GST DRC-07, dated 20.06 2024, is not valid in the eye of law and consequently, set aside the Order-in-Orig inal, dated 19.06.2024 and summary of Order in Form GST DRC-07 dated 20 06.2024 passed by the 1St Respondent, as null and void- lA NO: 1 OF 2025 Petition under Section 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 bank attachment notice issued in Form GST DRC-13 dated 04.06.2025 under seclion 79(1XC) of GST Act, by the 1st resoondent to the 4th respondent and also direct the 4th respondent to de-freeze the bank account of the petitioner, pending disposal of the writ petition. lA NO: 2 OF 2025 Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court rnay be pleased to Suspend the Operation of the Order-in-Original, dated 19 06 2024 and summary of Order in Form GST DRC-07 dated 20.06.2024 issued by 1st respondent under the IGST/CGST/SGSI'Act 2017,pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardshrp Counsel for the Petitioner: SRI KOHIR BHASKAR REDDY Counsel for the Respondent No.1 & 3: SRI DOMINIC FERNANDES, Counsel for the Respr:ndent No.2: GP FOR COMMERCIAL TA.XES The Court made the following: ORDER Sr. SC FOR CBIC i * + 4' * * f * THE IIoN'Bt,I.] TIIE CIIIIF JUS'I'ICE SRI APARESH KUMAR SINGII AN I) THE HON'BLE SRt JUSTICE G.trI.MOHIUDDIN WRIT PETII'ION No. 273411 of 2025 OIIDI.]It: Sri Kohir llhaskar lieddr, learned counsel appears lbr the petitioner. Sri Dorninic lrernandes. lcarned Senior Standing Clounsel lbr Central Board ol lndirect Taxes and Customs (CBIC), appcars fbr respondents No.l and 3.

2. l'he instant Writ Pctition has lrcen preferred against the ordcr-irr-original dated 19.06.2024 passed under Section 73 oI the Ccntral Goods and Scnices 'fax Act, 2017 (hereinaftcr reltrred to as, "thc Act"), Iir thc tax pcriods 2019 - 2020 to 2021 - 2022 irnposing the tax, penalty and interest.

3. '[hc pctitiorrer has approached this Court alleging that the proceedings havc bcen conducted through a contposite show cause noticc covering dil'l'erent years, which is illegal I and contrary to the provisions ol the Act. -l'he petitioncr has asserted at paragraph 5 ol the ri.rit affidavit that neilhcr thc 2 ilCJ {AKrS, J) & CniM, J W.P \..o.273-10 oI2025 show causc notice nor the notice of persorral hcaring u,'as served or uploaded in GST portal. -l'he petitioncr has conre to know aboui the liability ortir u1.ron issuance ol'tlre garnishee rrotice iu l:onn (iS'f DRC-ll on 0-+.06.202i lirr irttachrretit o1' its Bank accour.rt (Annexure I).(r).

4. Learne,l counseI for thc pctitioner strbrr its that thc appeal prcf'erred by tl.re petitioner on 16.06.202: against tlte order-in-original was u,itlrclrarvn or1 errolrcous adi'ice of tlre I'ellow accountants, as the pctitioner rvas adrri:ed that tlic appeal cannot be filed against a single orde;' and single Forrr GST DRC-07 issued for multiple tax periods rvhere three ),ears tax canrlot he bifurcated.

5. However', after sorne argunlents, learned cotrrsel for tl.rc petitioner seeks liberly to the petitioncr to oncc aa,arn pi'el'cr an appcal against the order-in-origina l. IIe subnrits that sor.ne delay might ha.ve been occurred in approaching the appellate authority and therefore, he may be directcd to r:sns[js1 i1 sympathetica lly . ------- 3 rlCJ (AKIS, J) & OMM, J W P.N6 27340 of 202-5

6. Learned Senior Standing Counsel for CBIC has contested thc subrnissions made on behall' of the petitioner on the compositc- shorv cause noticc on thc ground that if any ol the charges rclatiug ttl diff'ercnt tax pcriods covered by the show cause nolice llcrc within the tiurcline prescribed under Section 73 of'the Act, the proceedings cannot be said to sufler fiom any bar ol Iimitatiorr. Thc petitioncr has also not shown any prc'iudicc lol procceding against it on the basis of the conrpositc show causc notice considering the threc tax pcriods as it was within the tinreline. Ile subrnits that the petitioner was at liberty,' to preier an appcal against the composite ordcr- in-original arrd I)ltC-07 taking all the grounds as are available in law and on lacts be lbre tl.re appcllatc authority in respect of parlicular tax period.

7. Howevcr, upon hcaring the lcarncd counsel for the parties, since the petitioner sccks liberly to prcfbr an appeal, we do not r.vish to c()mrrcnt on the r-ncrits of thc contentions raised by the parties. 4 HCJ (AKiS. Jl & GLilv!. J \l l'.No.27310 of 20.15

8. If thc pretitioner pref'ers an appcal within a period of two weeks with statutory pre-deposit, tl.ie lcarned appellate authorit)' u,or.rid oonsider it in accordance n itlt larv and also taking into consideration tl.rat the petitiolrer has earlier erroneouslv rvithdrawn its appeal aqaittst thc irt-rptrgned orclcr- in-original and has been pursuing the rvrit t'ctttedv bc{bre this Court in thc nreantirne as well. The petitioner rvill bc at Iiberty to take all the grourrds in law and on lacts bcltrre thc appcllate authority

9. -['he Wlit Petition is accordin-qly disposeC ol rvitlr thc aforesaid lihety. There shall bc uo order as to cosl:i Miscellaneous applications, if arr1, pending. shall stand closed. //TRUE COPY// SD/-A.H . GOWRI SHANKAR TANT REGIS ,,,,, To, .1 . The Assistant C)ommissioner of Central Tax, Medchal GST Comm issio nerate, Secunderabad SECTION OFFICER T Division, lVledchal

2. The Principal Secretary, Revenue (CT) Department. Telangana Secretariat, Hyderabad, State of Telangana.

3. The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance, Depafiment of Revenue, North Block, Central Secretariat, New Delhi- 100 001.

4. The Branch Manager, Medchal Branch, Plot No.94, Chandra Nagar Colony, Main Road, Medchal, Medchal-Malkajgiri Dist., Telangana 5. One CC to SRI KOHIR BHASKAR REDDY, Advocate [OPUCI 6. One CC to SRI IIOMINIC FERNANDES, Sr. SC FOR CBIC [OPUC] 7. Two CCs to Gt) FOR COMMERCIAL TAXES, High Court for the State of Telangana at Hyderabad [OUT] B. Two CD Copies w + 4 c * { I , , 4 , t . * I I I I * s I c HIGH COURT DATED:2310912025 ORDER WP.No.2734A of 2025 ,E S t. 3 1 0[i 2625 \\ t E,ATCH EO DISPOSING OF THE WRIT PETITION, WITHOUT CCISTS 1 \_ \ I /l 1C