M/s Nakshatra Housekeeping Services v. 1. The Union of INDIA

circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any writ order or direction more particularly one in the nature of Writ of Mandamus to quash the demand order of 2nd respondent who passed the ---Order-in4riginal No. 12|GST12023-24, demanding Rs. 2,16,84,186/- dated 17.O7.2023 forthe FY 2018-19., without issuing the notice to correct address of the petitioner as illegal, arbitrary, non-binding on Petitioner. lA NO: 2Ol2025 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 direct the respondent No.2 to consider the duly paid GSTR and allow input tax creditaSperlawpendingdisposaloftheabovewritpetition. 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 demand order dated 17l7t2\2g issued by the Respondent No 2 and Form GST DRC- 07 dt- 30.04.2024 issued by Respondent No'4 pending disposal of the above writ Petition. CounsetforthePetitioner:SRIPONNAiJIASHOKGOUD counser for the Respondent No.l ' t$:I#r'i,fl[:1413;, of rndia counsel for the Respondent No.2,3,4&6 : SRI D.RAGHAVENDRA RAO, SC FOR CBIC counser for the Respondent No.5 ' 3[i "rif-t$t8iliii sc FoR srArE rAx The Court made the following: ORIIER '/ AT IIYDERABAI) ANI) TIM HON'BLE SRI JUSTICE G.M.MOHTUDDIN Dated:30.12.2025 Between: tws. Nakshatra Housekeeping Services (also referred to as tws'NHKS) Petitioner The Union of India, Rep. by its Secretary, Ministry of Finance & Revenue Department' Room No.l34, North Block, New Delhi, and 5 others. Respondents ORDER: Learned counsel Sri Ponnam Ashok Goud appears for the petitioner. Sri D.Raghavendra Rao, leamed Senior Stantling counsel for central Board of Indirect Taxes and customs (GBIC), appears for / / respondents No.2, 3,4 and 6. i l; i, l 2 sri K.sai Akarsh, learned Assistant Government pleader, representing Sri Swaroop Oorilla, learned Special Govemment pleader for State Tax, appears for respondent No.5.

2. The writ petition has been preferred against the order-in-original dated 17.07.2023 along with summary of order in Form GST DRC-07 dated 30.04.2024 passed under Section 74 of the central Goods and Services Tax Act, 2017, for the tax period 2ol7-2ol} imposing the rax, penalty and interest.

3. The petitioner has approached this court alleging that the order- in-original was passed without issuing notice to the correct address of the petitioner and the Form GST DRC-07 is unsigned.

4. Flowever, after some arguments, leamed counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the order-in-original. He submits that some delay might have been occurrcd in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.

5. Learned Senior standing counsel for cBIC submits thar rhe petitioner was at liberty to prefer an appeal against the order-in-original and DRC-07 taking all the grounds as are available in law and on facrs before the appellate aurhority in respect of the subject tax period. 3

6. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties. I

7. If the petitioner prefeni an appeal within a period of two weeks with statutory pre-deposit along with an application for condonation of delay, the learned appellate authority would consider it in accordance with law also keeping into consideration that it has been pursuing the writ remedy before this Court in the meantime as well. The petitioner will be at liberty to take all the grounds in law and on facts befbre the appellate authority.

8. The writ petition is accordingly disposed of with the aforesaid liberty. However, there shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. / SD/.T. SRIDEVI ANT REGI SECTION OFFICER Revenue Department GST //TRUE COPY/ To, 1 The Secretary, Room No 134, Union North of lNDlA, Ministry of Block, New Delhi.

2. The Principal Commissioner of CeritralTax, Hydera

3. Commissionerate The Addl Commissioner of Central Excise and Service Tax, Commissionerate D No.1 1-4-64918, GST Bhavan, 4. The Assistant Commissioner of 5. rnd irrincipauci,Eise;rbtary oLpartment of Revenue.(cot'nnlg.ial Taxes) Stale of ietangana, Secretahat, Telangana State, Hyderabad Telangana' Lakdikapul Hyderabad - 500 004 Centraltax (GST), Mahankali Street- RP ROAD 2 Secunderabad, Telangana.

6. The secretary, Goods and service tax Council, sth floor Tower lt ..recvan Bharathi Building Janpath Road, Connaught flace lrlew- D_ glhi-1 1 0001 7 . One CC to SRI PONNAM ASHOK GOUD, Advocate. [OPUC] 8. one cc to sRl N.BHUJANGA RAo, Deputy solicitor General of lndia. 9. One CC to SRI D.RAGHAVENDRA RAO, Senior Standing Counsel for CBIC. IoPUCI

10. One CC to SRI SWAROOP OORILLA, SPL;G.P for State Tax. [OPUC] 11.Two CD Copies BSK BS 9L HIGH COURT DATED:30/1212025 \ /u lHE S ( 0 5 r[B 2026 * * t I ORDER WP.No.39991 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS -- iiri.ftr'!'' - !i! - ' --'"'_-^ ''