M/S. Karthikeya Construction vs. The Superintendent Of Central Tax
Held
The Court did not rule on the merits of the challenges but granted the petitioner liberty to file an appeal against the Order-in-Original and Form DRC-07 within two weeks, along with a delay condonation application and statutory pre-deposit. Crucially, it directed that if the Electronic Cash Ledger had no balance, the petitioner could make the 10% pre-deposit from its bank account under attachment (DRC-13).
Facts
M/s. Karthikeya Construction challenged a show cause notice, Form DRC-01, Order-in-Original, and Form DRC-07 imposing tax, interest, and penalty for the period April 2021 to March 2022 under Section 73 of the CGST Act. The petitioner also challenged the validity of Notification No. 79 of 2020 amending Rule 142(1A) of the CGST Rules and Section 16(2)(c) of the CGST Act, along with a bank attachment under Section 79(1)(c).
Key Issues
The key issues were the validity of the tax demand and associated orders, the constitutionality of Section 16(2)(c) of the CGST Act, and the legality of Rule 142(1A) of the CGST Rules, as well as the ability to make pre-deposit from an attached bank account.
Sections Cited
Section 73, Rule 142(1A), Section 16(2)(c), Section 41, Section 79(1)(c)
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF SEPTEMBER TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO:.28507 OF 2026 Between: M/s. Karthikeya Construction, Having address. H No 20-1611A' R'B Nagar' Shamshabad,Rangareddy,Telangana-5012'lSRepresentedbyitsPartner' Kunchala Pedda Nigaraju, aged about 43 years, S/o Kunchala Pullaiah' Rl/o ' 2-'l 94, Marclla, Prakasam, Andhra Pradesh- 523 201 ...PETITIONER AND l.TheSuperintendentofCentralTax,shamshabadRange'Shamshabad Division, Ranga Reddy GST Commissionerate, H No l -98/7/43' VlP Hills' Jaihind Enclave, Madhapur, Hyderabad- 500081
The Assistant commissioner of central Tax, shamshabad Division, Ranga _neooyGSTCommissionerate,H.No.l-98/7/43,VlPHills,JaihindEnclave, Madhapur, HYderabad- 50008'1
State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana
Central Board of lndirect Taxes and customs, GST Policy wing, New Delhi rep by its Commissioner
Union of lndia, Ministry of Finance, R
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