Gvv Constructions Private Limited vs. The Superintendent Of Central Tax - Telangana High Court, 15 July 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originatr Jurisdiction) WEDNESDAY', THE FIFTEENTII DAY OF JULY TWO TFIOUSAND AND TWENTY SIX , PRESENT TIiE [-tONqup"A[:,rt_E Tt.tE CI-{IEF JUSTtcE .APARESt'I itfl.,flrJt rr AND Tl-]E 1.{OhIOUR.AB,LE SRI JUSTIGE G.M. lldloI.IIUL.ID A hl I RS Gll i\! I^/RIT PETITION NO:22257 OF 2026 Between: AND Gw Constrr-rcti,cris Private Limited, 12'13-1OBSlSg, Sai Nagar Cokjny, Tarnaka, HyderabaC- 500017. Represented by its IVlanaging Director, Shri Gogineni Vishnu Vardhan Rao, S/o. Gogineni Venkat Narayana Rao, Aged about 66 years, Rl/o 12-13-1OBStSg, Tarnaka, Sai Nagar Co-tony, nO no."tt, Secunderabad, Telangana-5000.1 7 .,.PETITIONER 'l . The Superintendent of Central Tax, Tarnaka Range, Tarnaka Division, 2nd floor, Elegant Edifice, # 3-4-11e12 Nr, Ramanthapur, Hyderabad-S000 13 2. The Assistant commissioner of centrar rax Tarnaka GST Division,, salike Senate, D. No. 2-4-416 and 417, Ramgopalpet, M.G. road, Secunderabad_ 500003 3. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-'l 10 001 4. The lndian Overseas Bank, Chikkadpally Branch, Lane Opp to Chandana Bros,, Hyderabad - 500020 Represented Bank Manager ...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 pteased to issue a writ, order, or direction more particutarly one in the nature of a writ of Mandamus, declaring that (i)lmpugned show cause Notice, Form DRC-01 bearing Reference No. 2D361124005906K dated 06-1 1-2024 and consequential order it Form GST DRC 07 bearing Ret. No. 2D3602250363898 daled 14.02.2025 passed by the Respondent No. 1 under the provisions of CGST/TSGST Ad, 2017 as being void, arbitrary, illegal, vrithout jurisdiction, without authority of law apart from being violative of Artiples 1a, 19(1)(g) and 265 of the Constitution oI lndia, and to corrsequently set asicle the same and/or pass such Iurther or other orde(s) as this Hono,-rlab|: ilourl ma)/ deem fit and proper in the ci"curnstanr:es of the case. (ii) That recov,-.r)' notice irt Fio.nr GST DttC- 13 i,ide re1' rrc;. beaiing Ref,:irf nce No. C. No. \/loiJl32l2025 date'i 05.02.2026 issued by the Respondent No. 2 to Fiespondent No 4 as tJ:'rr.: vc.ci. rlL,l.r:q'. illegal, lvitl'out lurrsdic::c, frorrr be;ng vioiati've cf F,nicies 14, 19(1Xg) and 265 to consequently set aside the same. n,'lilhoul authorlity cf aw apaft cf tirJ Cc,nstitutiJn cf lndia, and l.A. NO: 1 OF 2026 Peiiiion under Ser:tion 151 CPC praying thal. in tne circumstances stated in the aiiiceLvit filed in support of the petition, the High Cou{ rnay Lre preased to suspend impugned demand notice in Form DRC- 13 vide ref nc. bearing Reference No. C. No. Vi03i32l2025 dated 05 02.2026 issued by the Respondent No.2 to Respondent Nc.4 . l.A. IJO: 2 OF 2026 Fetition under Section 151 CPC praying that in the circumstances stated in the af,'idavit fiied in suppod of the petition, the High Court may be pleased to stay operation of impugned order in Form DRC 07 bearing Ref. No. 2D3602250363898 dated 14.O2.2025 issued by the Respondent No. 1 Counsel for the Petitioner: MS. V. GAYATRI PRIYA REPRESENTING M/S P V PRASAD ASSOCIATES Counsel for the Respondent Nos.1 and 2: SRl. DOMINIC FERNANDES (sENtoR STANDING COUNSEL FOR CB|C) Counsel for the Respondent No.3: SRI N. BHUJANGA RAO, SC FOR CENTRAL GOVERMENT

The Court made the following: ORDER

IN THT] IIIGTI COURT FOR THI,] STA'I'E OF- TELANGANA A1' IIYDT.]RAI}AD -tHE HON'BI,I,]'I'HI.] CIIII.]F' JUSTICI] SRI APARESH KUMAR SINGH AND ,I'II I,] HON' I}T,I] SRI J TTSTICE G.M.MOHIUDDIN WRIT PF]TI1'I ON No.22257 Olt 2026 DATE,D: 15.07.2026 Between: (lvv (lonstructions Privatc L int ited Pctitioner ANT) f he Supcrintendent o1'Centr.al -l'ax, I ari-iaka. I ly'dcrabad and thr.ce oLher.s ORDT]R: I lcalil Ms . Respondents V. Lia)aLri Plir,a. lcar.ncil r.rr)LjlrSil lcprescnting p V prasad ) l\-ssrrr:iaics, icarned colLnsel lor rhe petitioner and Mr. Dominic Fernandes, learned Sc'nior Standing (iounse[ 1br centr.al Board of Indirect laxes ancl C'ustoms (CBIC') appear.ing fbr respondcnt Nos. I and 2 'l'he writ pcLirion has been pref'erred r.r,ith thc fbllowing prayer: ".. declaring that (i) Inrpu_qncd Shrlw ( atrse \otice irr tronl DRC_01 bearing Ilclcrclce No.ll)16I Lll00)q06K darcd 06_ I l_2021 anci conscclLrcntial or',:lcr. il I or.nt (jS I I)t(( l.),'t bcar-ing Re t.No. ll)i6021501(rltt9ti datcd I l.0l l0l5 purscrl br tltc llcspondcnt \o i trndcr thc plovisions ol ('(rSl,lS(lSl .\cr. l0 '/ ls bcirrg loid. arbitrarl. illegal r.ritho,tlLrri ictii).. witho.taLrthoritl,ol law apart tiont being violative of Arriclcs 1.1. t9( t)(g) and 26501' thc Consrirurion of Iidia and to collseqLtcntly set aside thc same and/or.pass . (ii) l'hat recovcrl lotice in lrorn CSI DRC- lj vide rel. No. bealirrg Retcrcrcc No.C \o.Vi01.,.12,,2015 dar 0 j.02.2016 issLrccl b,r thi I{e:pondclt \o I ro Ilespotdcnl \o:l ir: bciitg roicl. arbitrar.y. illcgal Nithorrt jLrrisriicrittrr. uillrorrL lrutlttrr itl Lrl llrrr apar.t tiorn bciIg violarive ol. Artielcs l,l. l9(l)(g) ard 26-5ol' thc ( ()nstirLtriol of Inc1ia ancl to crttrscclrrcntll sct a\idc tllc sanrc andror. pass . -'

Respondent No.1 issued a show cause notice dated 05.11.2024 to the petitioner requiring it to shorr causc as to why tax. intcrcst and penalty should not be irnposcd on it and lo subrttil rclcr atrt doci-tt.nen,s in sr-Lpporl thereol. No.2 issLre d Iiorrr (lS I l)l{C - l 3 claLcd 05.01.1016 to r3sporldent No.4 Bank which in turn intimaLcd thc satrc to the petitioner. lhe tratter relates to the tax Thereafter. vide letter dated 06.1 2.2024, thc petitioner sought resportdent No.l to grant two wccks' titnc to lurnisl-r relevant documents. Owing to the renal transplant surger') tLndcr*'enL b1, thc Managrng I)irector of the petitioner, it could not pursue the proceedings. As such. the petitioner remained unaware of passing of the Order-in-()ri.sinal datcd 1,1.02.2025. Subseqr-rcntly, respondent period 2020-202 l. 'l herelbre. thc petitioncr llled the instant writ pctition 4. l.earned Scniur Standing Counsel lbr CI]lC has opposed the prayer at the outset on the ground oi hug,: delay in prel-erring this writ petition. Lle has relied upon the decisior-r ol the I lon'ble Sr-rprerlc (.oLrrt rrr Assistant (--ommissioner (C1') t.Ttr, Kakinada, r. (ilaro Smith Kline Consumer I.lealth Care Limitedr.

Lcarnecl counscl fbr thc pctitiorrcr'. thcrcltre , secks (2010) r9 sc('681 libe rrv to the petitioner to prcl'cr an appcal u,ith a dclal'condonation application in ternls of Section 107( 1) read tr'ith Section I 07(4) of the Central Goods and Services Tax Act, 2017. He submits that the appcllate ar.rthoritl rray be clirected to consider

the question of delay in vicw olthe rcasons explained in the delay condonation application

Having regard to the lacts and ci'cumstances as noted above, this court is not inclined to cnter into the mcrits of thc issr-re as the petitioner is being allowed liberty to apploach thc appellate authority.'fhe petitioner may approach the appe llate aLrtholiLv r.r ithin r pe riod ol't\\o \\ccl(s with a cielay condonation application and statutory pre-deposit. Ir is opcn lbr Lhe petitioner to take all such grounds in law and .n tacts in the appcal. Needless to say, the appellate authority would considcr the rlr-rcsrion ot'dclry and il it is satisfied with the reasons explaincd in the delay condonation application, it shall decide the case on merits. During the pcriod of two weeks within which the petitioner has to lrlc an appeal, r-ro cor'rci'c's[cps be tirl<cn aqrinst thc petitioner pursuanl to the impugned garnishcc r.roricc in Ior.nr (jS'l- I)lt('- I j clatcd 05.02.2026. The instant writ Petition is disposed ol accordingry. J'here shall be no order as to costs. Miscellancous applications. if any pcnding, sl,rall stand closed, //II C.DEEPIKA ASSISTANT REGISTRAR SECTION OFFICER 1 To, The Superintendent of C9ltl.]l .Iu*, t-arnaka Range, Tarnaka Division, 2nd ifloor, Elegant Edifice.3-4-.t lEtz r,ir, itanantrrrpr,i'iiyO"rrUrd_s00o 13 .

i I 2 2. tf h': Assistant Conrnlssione'r:f Senate, 500003 D. No. 2-4-416 and 417, Ra

The Secretary, Unicn of lndia, I\4inistry of Finance, North Block, New Delhi- 1 10 001 zf. The lnCian Overseas Bros.. Hyderiibacl - 500020 R+:Pr.esente$ Bank N4anager

One CC to Mi S P. V. Prasad Assccir'rtes, Advocate IOPUC] 6, one cc to Sri Dominic Fernandes (senior standing counsel for cBlc) IoPUC]

One CC to Sri N. Bhujanga Rao, SC for Central Govenrament[OPUC]

Two CD CoPies I'*. \Y Ceni ,l rial l'ax Tarrlraka GST Dlvislon,, Salike mgopalpet, M,G. road, Secunderabad- E3ank, Clrll<k:a<lpally E3ran^h, Lane Opp to Chandana

FilIGH COURT DATED: 15lOT12J26 ORDE[T o U J h,, \' WP.No.22257 of 2026 DISPOSING OF THE WRIT PETITION wTHouT cosiTs ,r,< A T S dt I€ ? 4 Jl]t ?026 -, i''ij 1i' ,t r "..- -,.-.....:(t \o -t .,^o(d' k"