M/S.Spectrum Biocides INDIA Private Limited vs. The Assistant Commissioner Of Central Tax
Held
The Court, upon the petitioner's request, granted liberty to prefer an appeal against the impugned order within two weeks, along with the statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the delay sympathetically and decide the appeal on merits. No coercive steps were to be taken against the petitioner for the two-week period allowed for filing the appeal.
Facts
The petitioner challenged an Order-in-Original dated 24.11.2025 and a Summary Order in Form GST DRC-07 dated 26.11.2025, levying tax and penalty under Section 74 of the IGST/CGST/SGST Acts for the tax period 2019-20. The petitioner contended that the order should have been under Section 73, was passed without establishing fraud or willful misstatement, without considering their reply, and without an opportunity of being heard. The petitioner became aware of the liability when their bank account was frozen via a garnishee notice in Form GST DRC-13.
Key Issues
Whether the impugned order levying tax and penalty under Section 74 was valid, given the petitioner's claims of lack of fraud/willful misstatement, denial of natural justice, and procedural irregularities. The primary issue resolved by the court was the petitioner's right to appeal and the sympathetic consideration of delay.
Sections Cited
Section 74, Section 73, Form GST DRC-07, Form GST DRC-13
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SEVENTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 25913 OF 2026 Between: lVl/s.Spectrum Biocides lndia Private Limited, Flat No.309, 2nd Floor, Survey No.575, Alwal Village, Rangareddy District. State of Telangana. Rep. by its Managing Director Mr.Kapil Reddy Laxmipoor, Aged about 46 years, Occ.Business. .....PETITIONER AND 1. The Assistant Commissioner of Central Tax, Tamaka-'l Circle, Malkajgiri Division, Aditya Towers, Old Bowenpally, Hyderabad.
The Assistant Director, Directorate General of GST lntelligence, Hyderabad Zonal Unit, Begumpet, Hyderabad.
The Assistant Commissioner of State Tax, Jeedimetla Circle, Qutbullapur Division, Gaganvihar, Hyderabad.
The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001 .
The Branch Manager, HDFC Bank Limited, Medchal, Malkajgiri, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances state
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