M/S. J.Mallesh Electrical Contractor vs. The Commissioner Of Customs And Central Tax
Held
The High Court held that no relief could be granted as the foundational Order-in-Original was not challenged in the writ petition. It granted the petitioner liberty to file an appeal against the Order-in-Original within two weeks with statutory pre-deposit and a delay condonation application, directing that no coercive steps be taken during this period.
Facts
The petitioner challenged a recovery proceeding (Form GST DRC-13) and the freezing of its bank account, which stemmed from an Order-in-Original confirming a GST demand under Section 73(9) of the CGST Act. However, the writ petition, as amended, did not directly challenge the underlying Order-in-Original itself.
Key Issues
The primary legal issue was whether a recovery proceeding and bank account freezing could be challenged in a writ petition without simultaneously challenging the underlying Order-in-Original that established the tax demand.
Sections Cited
Section 73(9)
AI-generated summary — verify with the full judgment below
[ 34EE I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAO (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 8538 OF 2026 Between: M/s. J.Mallesh Electrical Contractor, GSTIN: 36BJ|PM3033K2Z3, Rep. by its Proprietor, Jemmishetti Mallesh, S/o. Balappa, age 42 years, R/o. '13-69, Padmamma Nilayam, Srinivas Colony, Amangal, Mahabubnagar District, Telangana - 509321. ...PETITIONER AND 1. The Commissioner of Customs & Cenkal Tax, Office of the Commissioner of Customs & Central Tax, Appeals I Commissionerate, 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad - 500 004. 2. The Additional Commissioner of Central Tax, Rangareddy GST Commissionerate, GST Bhavan, H.No.1-98/7/43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad-S00 016. 3. The Assistant Commissioner of Central Tax, Shamshabad CGST Division, Ranga Reddy GST Commissionerate, GST Bhavan, H.No.1-987/43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad-SO0 016
The Superintendent of Central Tax, Saroornagar CGST Range, 4th Floor, Sri Ba
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