The High Court · 2025

THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 34996 OF 2o2s Between: It4/s. Laxmi Narasimha lron l\rlerchant Jangaon, Having address at.6 3 6, Suryapet Road, Jangaon, Telangana, 506'i67 Represented by its Sole Proprietrix, Subhadra Kemidi, W/o. Kemidi Veeraswamy, aged about 47 years, No. 2-6-46/612, Kurmawada, Jangaon- 50 167. .....PETITIONER AND

1. The Superintendent of Central Tax, Jangaon Range, Warangal Division, H.No.1-10-41l1 , Chanda lvlansion,2nd Floor, Bank Street, Jangaon- 506 167

2. Assistant Commissioner of Central Tax, Warangal Division, H.No.2-7-391, Sri Sai Nivas, Sri Venkateshwara Temple, Excise Colony, Hanmakonda- 506 001.

3. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 '10 001 .

4. Central Board of lndirect Taxes and Customs, GST Policy Wing, New Delhi Rep by its Commissioner.

5. ICICI Bank, Represented by its Manager, Jangaon Branch Door No. 2-9-2, Nehru Park Road, Jangaon District, Telangana- 506 167. .,...RESPONDENTS Petition Under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus (i) declaring Form ASIVIT 10 dated 24.09.2024, Show cause notice in Form DRC 0'l vide Ref no. 2D3611240198959 dated 20.11.2024 and impugned Order in DRC-07 vide ref. no. 2D360225016624M dated 07.O2.2A25, E=;::@r /,/ issued by the 1st Respondent under the provisions of CGS- being void, arbitrary, illegal, without jurisdiction and Articles of the Constitution of lndia, and to consequently set asi, pursuant thereto including recovery proceedings if any anr other orde(s) as this Hon'ble Court may deem fit and proper of the case, and/or (ii) declare the Notification No. 79 of 2l issued by the Respondent No 4 amending the Rule 142 (1.L) /TGST Act, 2017 as 14, 19(1)(g) and 265 e any action taken cass such further or in the circumstances lC dated 15.10.2020 :f the Central Goods and Services Tax Rules, 2017 as being without authority of aw and ultra vires to the Section 73(5) of the Central Goods and Services Tax Aci 2O17 and violative of Articles 14, 19(1Xg) and 21 of the Constitution of lndia as [,r of law and ultra vires to the Eection 73(5) of the Central Go: Act,2017 and violative of Articles 1a, 19(1Xg) and 21 of the - ing wrthout authority ls and Services Tax r nstitution of lnd ia. l.A.NO:1 OF 2025 Petition Under Section 1 51 CPC praying that in the cr- umsiances stated in the affidavit filed in support of the petition, the High Court n'z y be pleased to stay of operation of impugned Order in DRC-07 vide ref. no. ZD.3t 1225016624M dated 07.02.2025 issued by the Respondent No.1 under CG:l ITGST Acts, 20'1 7 pending disposal of the above Writ Petition, as otherwise, th,; Petit oner will be put to severe loss and hardship. I.A.NO:2 OF 2025 Petition Under Section 151 CPC praying that in the ci r umstances stated in the affidavit filed in support of the petition, the High Court ma y be pleased to stay operation of recovery instructions/ proceedings vide DRC '3 dated 22.08.2025 issued by the Respondent No. 2 to Respondent No- 5 and c: tsequently allow the petitioner to operate their bank account. Counsel for the Petitioner : SRI MOHAMMAD SHABAZ Counsel for the Respondent Nos.1, 2 & 4 : SRI DOMINIC FI: INANDES (SENIOR STANDtNG COUNSEL fOR CBtC) Counsel for the Respohderit No.3 : SRI ANGOTHU NEHRU The Court made the following ORDER THE HON'BLE THE CHIEF JUSTICE SRI APARESH KT'MAR SINGH THE HON'BLE SRI JUSTICE G.M.MOHII'DDIN AND WRIT PETITION No.34996 of 2025 ORDER: Learned counsel Sri Mohammad Shabaz appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel for Centra-l Board of Indirect Taies and Customs (CBIC), appears for respondents No. l, 2 and 4 Sri Angothu Nehru, learned Central Governmen t Standing Counsel, appears for respondent No.3

2. The writ petition has been preferred against the order-in-original dated 06.O2.2025 along with summary of order in Form GST DRC 07 dated 07.02.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017, for the tax period 2O2O-2O21 imposing the tax, penalty arld interest.

3. The petitioner has approached this Court alleging that it has come to know about the liability only upon the 2 t issuanr:e of the garnishee notice in Form GS- DRC_ 13 on

22.O8.2025 for attachment of its bank account

1. Hou'r'r,er, after some arguments, learne r counsel for the petitioncr seeks libert], to the petitioner to preler an appeal agair-rsL the order-in original. He subnr ts that some delav might, have been occurred in appr rachit-rg thcr appellirte rLutJrority and therefore, the appel rle aruthoritl. rnav bc directr:d to consider it sympatheticallr .

5. Learncd Senior Standing Counscl for ( I 3lC sr_rbmits tl-rat the l)(,titioner was at liberty to prefr. ar-r appeal against the order-in-original and DRC_07 1:. king all the grouncls as are available in law and on fa< t ; before tl-rc: appellate authority in respect of the subject tar period. 6 . Howevcr, upon hearing the learned co r- nsel for the partres, since the petitioner seeks liberty lr prefer an appeal, rve do not w.ish to comment on the r rerits of the contentions raised by the parties.

7. If the pr:titioner prefers an appeal with r a period of trvo teeks with statutory pre_deposit, the learr ed appellate / I J authority would consider it in accordance with law also keeping into consideration that the petitioner has been pursuing the writ remedy belore this Court in the meantime as well. The petitioner will be at liberty to take al1 the grounds in law and on facts before the appellate authority. B. The writ petition is accordingly disposed of with the albresaid liberty. However, there shall be no orcler as to costs. Miscellaneous applications pen ding, if any, shall stand closed. //TRUE COPY// SD/. A.H.S. GOWRI SHANKAR ASSISTANT REGISTRAR 6 SECTION OFFICER

1. The Superintendent of Central Tax, Jangaon Range, Warangal Division, H. No.1-10-4111 , Chanda Mansion, 2nd Floor, Bank Street, Jangaon- 506 167. 2. The Assistant Commissioner of Central Tax, Warangal Division, H. No. 2-7- 391, Sri Sai Nivas, Sri Venkateshwara Temple, Excise Colony, Hanmakonda- 506 001.

3. The Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi-

4. The Commissioner, Central Board of lndirect Taxes and Customs, GST Policy 1'10-091 . Wing, New Delhi.

5. The Manager, lClCl Bank, Jangaon Branch Door No. 2-9-2, Nehru Park Road, Jangaon District, Telangana- 506 167.

6. One CC to SRI IUOHAMMAD SHABAZ, Advocate IOPUC] 7. One CC to SRI DOMINIC FERNANDES (SENIOR STANDING COUNSEL FOR CBIC) Advocate IOPUC] B. One CC to SRI ANGOTHU NEHRU, Advocate (OPUC) 9. Two CD Copies To SA LS HIGH COURT DATED:1911112025 5 L r- f.r Ir,+T a, .r 1),...\.., \ .,n.,i. .l.. ORDER WP.No.34996 of 2425 DISPOSING OF THE W.P WITHOUT COSTS. \ \