M/s.Rama Kanchi Sarees v. 1. The Superindent of Central Tax

Floor, Silver Oak Plaza, Rikabgunj, Opp High Court Gate No.7, Hyderabad- 530002.

4. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi-110 011. 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 of Mandamus or any other appropriate Writ or order or direction declaring the action of the 1st Respondent in passing the Order-in- Original dated 1310812024 exparte, without issuing. show cause notice dated 2910512024, without serving any personal hearing notices, without even serving the Order-in-Original, prior to issuance of Garnishee Notice in Form GST DRC-13 dated 14tO8t2O25 by the 2 Respondent to the 3rd Respondent of the petitioner's Bank, without issuing a statutory prior notice as per Rule 142 (1A) of the CGST SGST Rules,2017 and without DIN in Summary of the Order dated 1310412024 in Form GST DRC-07, without signature and barred by limitation as per sub-section (2) of section 73 of the CGST/SGST Acts, 2017 and more particularly the amended sub-section (5) of section 16 of CGST/SGST Acts. 2017 was inserted by Finance Act (No. 2), Act 2O24, dated '16/08/2024 applies to the Petitioner, there may not question of liability of alleged tax, penalty and interest, as arbitrary, contrary to the provisions of the CGST / SGST Acts. 2O17 and Rules there to and also in violation of Principles of Natural Justice and Rule of Law and consequently set aside the Order-in-Original dated 1310812024 and Summary of the Order in GST DRC-07 dated 13/08/2024 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 operation of Order-in:Original dated 1310812024 passed by the 1St Respondent for the tax period 2019-20 under the IGST/CGST/SGST Acts, 201 7 and Summery of the Order in Form GST DRC-07 dated 13/08/2024, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. 1A NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of petition, the High Court may be pleased to direct the 2nd Respondent to revoke the Garnishee Notice in Form GST DRC-13, dated 14tOBl2O25 issued to the 3rd Respondent on 2110812025, pending disposal of the Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent No.l,2: SRI D'RAGHAVENDRA cBrc) Counsel for the ResPondent No.3 : Counsel for the Respondent No.4 : SRI The Court made the following: ORDER RAO (SENIOR SC FOR ANGOTHU NEHRU, SC FOR CENTRAL GOW. ( THE HON'BLE TITE CHIEF JUSTICE SRI APARF,SH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN Writ Petition No.3O377 of 2025 ORDER: Heard Mr.Shaik Jeelani Basha, learned counsel for the petitioner, Mr.D.Raghavendra Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs for respondent No.1 appearing through virtual mode and Mr.Angothu Nehru, learned Central Government Standing Counsel for respondent No.4.

2. The Writ Petition is filed with the following prayer: "For the reasons stated in the accompanying af{idavit {iled in support of the Writ Petition, it is prayed that the Honble Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or order or direction declaring the action of the l"t Respondent in passing the Order-in- Original dated 13.08.2024 ex parte without issuing show cause notice dated 29.05.2024 without serving any personal hearing notices without even serving the Order- in-Original prior to issuance of Garnishee Notice in Form GST DRC-13 dated L4.O8.2O25 by the 2'a Respondent to the 3'd Respondent of the petitioner,s Bank, without issuing a statutory prior notice as per Rule 142 (lA) of the CGST/SGST Rules, 2Ol7 and without DIN in Summary of '( t 2 the Order dated 13.08.2024 in Form GS'l'DRC 07, without signature and barred by limitation as per sub-section (2) of seclion 73 of the CGST/SGST Acts, 2077 and lnore parlicularly the amencled sub-section (5) of st:ctioii 16 of CGSiT/SGST Acts, 2Ol7 was inserted by Finance Act 'applies to the (No.2), Act 2024, dated 16.08.2024 Petir-ioner there may not question of liability of alleged tax, penalty and interest, as arbitrary contrary to the provisions of the CGST / SGST Acts, 2Ol7 anci Rules there to al}d also in violation cf Principles of Natural Justice and Rule oi Law and consequently set aside the Order-in- Origrnal dated 13.08.2C24 and Summary of thc Order in GST DRC-07 dated 13.08.2024 as null and void arrd pass such othcr Order or Orders, as the Hon'l>le Court may dcern fit and proper in the circurnstances o[ the <:ase'"

3. The petitioner has also preferred an appeal against the or<1er-in-original dated 13.o8.'2024 before the appellate authority with statutory pre-deposit, which is pending. [n view of the pendency oi the statutory appeal, we 4. are not inclined to entertain the instant writ Petition' The petitioner, if so aggrieved by the order that may be passed by the appellate authority, may have liberty to assail the said order in the appropriate proceedings' /' I i, ii!i i: i i I i i l I J

5. Accordingly, the instant Writ Petition is dismissed' There shall be no order as to costs' Miscellaneous applications pending' if any' shall stand closed. //rRuE coPY/ To,"'' iffJlf;t 'Hfr{L:i,iqa:[is] lil.i"i?#ffiffi3?ft AssrsrA,it"kt%#t?Xil / sEcnkoFFlcER #r i 3:r ?r:';itii 2llft $%'lu^"?It;l:lp,?if""i'ilx,|1|'# ii iri' rtvoerabad - 5oo o2e' [.?il?.i"x??'lg::''#u#"' 110 011.

3.TheSecretary,MinistryofFinance,Unionoflndia'NorthBlock,NewDelhi- 4. One CC to SRI SHAIK JEELANI BASHA' Advocate' [OPUC] 5. One CC to SRI D'RAGHAVENDRA RAO (SC FoR CBIC)' IOPUCI 6.oneCCtoSRIANoGoTHUNEHRU(SCFoRCENTRALGoVT.)toPUC] 7. Two CD CoPies' BSK LSW HIGH COURT DATED:0711A12025 -\ l.tE S (. Ci O 17 DEC lvq C () ORDER WP.No.30377 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS q *r'n &,w