The High Court · 2025

circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of lVandamus or any other appropriate Wrlt, Order or D irectio n A. the Show cause notice and Summary of show cause notice in Form GST DRC-O1 , dated 'l 7.'l 1 .2023 and 05.12.2023, respectively, issued by the 1't Reipondent, under the provisions of the Telangana Goods And Services Tax Act 2017. for the tax period 2018 - 19, as uploaded in the GST web' portal, B. the order unde:r Section 73 of the Goods & Services Tax Act, 2011', dated

19.03.2024. passed by the 'l't Respondent, and the Summary of th: Order in Form GST )RC-O7, dated 04.05.2024, passed by tre 2nd Respondent, under the provisions of the Telangana Goods and Services fax Acl. 2017, for the tax period 2018 - 19, as uploaded in the GST web portal, C. the Notice, vide GST DRC - 13, dated 15.10.2024, (not served on the Petitioner), issued by the 1't Respondent to the 3" Respondent, altaching the bank account and fixed deposits of the Petitioner. are issued without any authority of law, and are arbilrary, apart frorn being violated of articles 1a, 19(1)(g) and 265 of the ConstitLrtion of lndia, in the interests of justice. lA NO: 1 OF 2025 Petition uncer Section 151 CPC prayrng that in the cri-cumstances stated in the affidavit filed in support of the petition, the High Court may be ple,rsed to suspend the Notice, vide GST DRC - 13, dated 15.10.2024 (not served on the Petitioner), issued b7 the 1't Respondent to the 3'c Respondent, attaching the bank account and fixed deposits of the Petitioner. pending d sposal of the above Writ Petition. lA NO: 2 OF 2025 Petition under Section 15'1 CPC praying that in the c rcumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further procet:dings, including any recovery, pursuan: to the order u/s 73 of Goods and Services Tax Act, 2017, dated 19.03.2024, & Summary of the Order in Form GST DRC-07, dated 04.05.2024, passed by the .l.tRespondent and 2nd Respondent, respectively, under the provisions of the Telangana Goods & Services Tax Act, 2017, tor the tax period 2O18 - lg, as uploaded in the GST web portal, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI SRINARAYAN TOSHNTWAL, SENTOR COUNSEL FOR SRI MAYANK SAVLA Counsel for the Respondents No.1 & 2: SRI D. RAGHAVENDAR RAO, SENIOR S.C. FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Counsel forthe Respondent No.3: -- Counsel for the Respondent No.4: GP FOR COMMERCIAL TAXES The Court made the following: ORDER l THE HON'BLE THE CHIEFJUSTICE SRI APARESH KUMAR SINC;H AND TTI}1 HON'BLE SRI JUSTICE G.M.MOHIUD.DIN Writ Petrtlon No.28056 of 2025 Order Hearcl l{r. Srinarayan Toshniwal, Iearned Scnior Cor.rnsel appearing [or. NIr. Mayank Savla, learned counscl tbr rhc pcdu()ner and Mr. D.Raghavendar Rao, leanrcd Scir.or Standing Counsel for Central Board of Indt-ecr f'arcs and (-ustoms apprcaring for respondents No.1 and 2

2. Pe rifloncr is thc legal heir of one Narenciar r\Iehta, a rcgis tcrecl trlx paye r under the Central Goods ancl Scn,iccs 'l'ax ;\ct. 2)ll (ftrr short 'rhe CGST Act), har ing (lS I IN No.36,\(-FZP\83003C12W, who passed awa\: ()n 12.10.2t)24 alter passing c,i the order-in origrnal dated 19.03 -202,1, tor the flnarrcial i'ear :1018 1.9., rn a proceeding under 7.1 of rhe CGS,'I' :\ct. Peririoncl contends thar l-re has taken o\-cr tlic con[r<,1 ,rf thc busuress operations follorving his fathr:r,s dernise Florver.cr, hc t,ants to file an appeal againsr rh e ordcr in 2 \ \l -- +E-rd original dated 19.03.2024, whtch passcd in respect o[ - M/s.Narendra Marketing. Petluoncr has approachcd this Courr for setting aside the shorv causc notrcc datcd'05.1,2.2023, order-in-original dated 1,9.03.2024, and thc garnishee notice in Form GST DRC-13 dated 15.10.2024 (not scn'ed upon hun), as the same imposes liabillry on hirn as he has takcn ovcr thc business on the demise of his father

3. Learned Senior Standing Counsel For CRIC, instructions, submits that in the peculiar circumstanccs, petitionet may be allowed to seek frcsh regisuation and in turn lLle an appeal within a stipulated period

4. Learned counsel for the petitioner submits that the peurioner had aheady taken fresh registradon rrnder the CGST Act with GSTIN No.36CTTPM4697P1Zt

5. In that view of thc matter, the V'rit Pcririon is disposed , I of, r.vithout entering into tl-re merits of thc casc rlf the petitioner 3 and rvith Liburr, to him to filc an appcal rvithin a pcriod o[ thrc:c s,ecks fro:l todav

6. 'fhe pctrrioncr should approach the appellate authorit\. k) prefer thc appeal manuallr' or to provide him rvith uscr ID anr1 passrvorcl to prcfcr appeal through clectronicallt, as against rh,: impugrccl ortlcl iu original dated 19.03.2024, passcd in rcspcct o[ \I/s.NarcncLa '\{arkcring. Petitioner rvill bc at liberfi,' to takc ail grounds' on larv and in fact in such appcal, rvhich nra',, bc consicle re cl irl rl.rc appellate authoriry in accordance s ith a\v r\s rr se<iur:I. miscellaneous petitions, pendug if any, sran<l ck;sccl. Then: shall bc no order as to costs SD/. M.JAWAHAR REDDY ASSISTANT REGISTRAR 6- SECTION OFFICER //TRUE COPYII To,

1. The Superinte rdent of Central Tax, Goshamahal, GST Range BegLtmbazar GST Divrsion, 2no Floors, Amiso Plaza, H.No. 8-2-677lP, Road No. 12, Banjara Hills. l-lyderabad - 500034

2. The Superint,:ndent lrrlehdipatnam-1, Charminar, Telangana 8tf Floor, Gaganvihar Building, Nampally, Hyderabad-s0O 001

3. The Principal S;ecretary to Government, Revenue (CT-ll) Department, State of Telangana, Seoretariat, Hyderabad 4 One CC to SRI MAYANK SAVLA, Advocate IOPUCI W One CC toSRl D. RAGHAVENDRA RAO, Senior S.C..for Centrat Board of lndirect Taxes and Customs [OPUCI Two CD Copies IVP TKS HIGI-I COURT DATED:19t10912025 ..:: .? .:.-'.:,1 s iti ?flE /',.c"' 1,,,' l1 i<' i'; 2B \? -"'. --.--"- oRDER WP.No.28056 of 2025 DISPOSING OF THE WRIT PETITION WITHOUTCOSTS g c,