Judgment
[ 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.
2. The Assistant Director, Directorate General of GST lntelligence, Hyderabad Zonal Unit, Begumpet, Hyderabad.
3. The Assistant Commissioner of State Tax, Jeedimetla Circle, Qutbullapur Division, Gaganvihar, Hyderabad.
4. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001 .
5. The Branch Manager, HDFC Bank Limited, Medchal, Malkajgiri, Hyderabad.
.....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Wirt of Mandamus or any other appropriate Writ declaring the action of the 1st Respondent in passing the Summary of the Order in Form GST DRC-07, dated 26.11.2025 and the Order-in-Original, dated 24.11.2025, levying Tax and Penalty under Section 74 of the IGST/CGST/SGST Acts 2017, instead of under Section 73 of
the Act, without establishing any fraud or willful misstatement, without considering detailed Reply, dated 21 .07.2022, without providing an opportunity of being heard to the Petitioner, is contrary to the provisions of the Acts and is not valid in the eye of law and in violation of Principles of Natural Justice and Rule of Law (2) the action of the 1st Respondent in issuing the Summary of the order in Form GST DRC-07, dated 26 11.2024 without signature either physically or digitally is nonest in the eye of law and consequently set aside the Summary of the order in Form GST DRC-07, dated 26 11.2025 and the order-in-original, dated 24 11.2025 passed by the lSt Respondent, for the tax period 2019-20 under the IGST/CGSTiSGST Acts 2017, as null and void.
|.A.NO:1 OF 2026 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the Hrgh court may be pleased to suspend the operation of the Summary of the order in Form GST DRC-07, dated 26.11.2025 and the Order-in-Orrginal, dated 24 11 2025 passed by the 1st Respondent, for the tax period 2019-20 under the IGST/CGST/SGST Acts 2017' pending disposal of the above writ petition, €s otherwise, the Petitioner will be put to severe loss and hardshiP.
t.A. NO:2 OF 2026 Petition under Section 151 cPC praying that in the circumstances stated in the affidavil filed in support of the writ petition, the High court may be pleased to direct the 3rd Respondent to revoke the Garnishee Notice in Form GST DRC-13' dated 24,07,2026 issued by the 3rd Respondent to the 5th Respondent Bank, forthwith, for the tax per\od 2019-20 under the IGST/CGST/SGST Acts 2017' pending disposal of the above writ petrtion, as otherwise, the Petitioner will be put to severe loss and hardshiP.
Counsel for the Petitioner : SRl. MOHAMMED RAFI Counsel for the Respondent Nos.1 to 3 : SRI DoMlNlc FERNANDES, SENIoR SC FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC) Counsel for the Respondent No.4 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.S : - The Court made the following ORDER
-- IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAI) THE HON'BLE TIIE CHIEF JUSTICE SRI APARESHKUMARSINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.25913 OF 2026 DATED: 07.08.2026 Between:
M/s. Spectrum Biocides India Private Limited, Rep., by its Managing Director, Mr. Kapil Reddy Laxmipoor, Ranga Reddy District.
. Petitioner AND The Assistant Commissioner of Central Tax, Tarnaka- I Circle, Malkajgiri Division, Old Bowenpally, Hyderabad and 4 others.
... Respondents ORDER:
Heard Mr. Mohammed Rafi, leamed counsel appearing for the petitioner and Mr. Dominic Fernandes, learned Senior Standing counsel for central Board of Indirect Taxes and Customs (CBIC) appearing for respondent Nos. I to 3.
The writ petition has been preferred against the order-in-original dated 2 24.11.2025 along with summary of order in Form GST DRC-07 dated 26.11.2025 passed under Section 74 of the Central Goods and Services Tax Act,
.-III 2 2017, for the tax period April,2019 to March,2020 imposing the tax and penalty and also the show cause notice dated 29.03.2022.
3.
The petitioner has approached this Court alleging that it has come to know about the liabilitl' onh' rvhen it received letter dated 27 .07.2026 from respondent No.5 Bank that its bank account has been freezed pursuant to the gamishee notice irr I'orm GST DRC-13 on24.07.2026.
4.
However, after sotne 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 occurred in approaching the appellate authority and therelore, it ma1'be directed to consider it sympathetically' 5.
Leamed Senior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the order-in-original and summary of the order in Fomr GST DRC-07 taking all the grounds as are available in law and on facts before the appellate authority in respect of the subject tax period.
6.
Houever, upon hearing the leamed counsel for the parties, since the petitioner seeks libertl'to preler an appeal, we do not wish to comment on the merits of the contentions raised by the parties 7' \['e granr riberr,r'ro the petitioner to prefer an appear within a period of .wo weeks with statutory pre-deposit and a delay condonation application. The
3 petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if it is satisfied on the point of delay, proceed to decide the appeal on merits rn accordance with law. During the period of two weeks within which the petitioner has to file the appeal, no coercive steps be taken against the petitioner pursuant to the impugned gamishee notice.
8.
The writ petition is accordingly disposed of with the aforesaid liberty.
There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed To SA TKS SD/- L.VIJAYA LAXMI ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER 1. The Assistant Commissioner of Central Tax, Tamaka-1 Circle, Malkajgiri Division, Aditya Towers, Old Bowenpally, Hyderabad.
2. The Assistant Director, Directorate General of GST lntelligence, Hyderabad Zonal Unit, Begumpet, Hyderabad.
3. The Assistant Commissioner of State Tax, Jeedimetla Circle, Qutbullapur Division, Gaganvihar, Hyderabad.
4. The Secretary, Union of lndia, It/inistry of Finance, North Block, New Delhi - 110 001.
5. The Branch Manager, HDFC Bank Limited, Medchal, Malkaigiri, Hyderabad.
6. One CC to SRI MOHAMMED RAFI, Advocate [OPUC] 7. One CC to SRI DOMINIC FERNANDES (senior standing counsel for CBIC) loPUcl 8. One CC to One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA [OPUC] 9. Two CD Copies \(2r 6
HIGH COURT DATED: 0710812026 ORDER WP.No.25913 of 2026 DISPOSING OF THE W.P WITHOUT COSTS.
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