Mali Bawarlal vs. Union Of INDIA - Telangana High Court, 02 July 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE SECOND DAY OF JULY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITloN NO.355 440F 2025 Between: Mali Bawarlal, S/o: Hakmaji, aged about 39 years, Occ- Business' R/o H No S- ii_ll, ola pNB Lane, .lpu "noaa warangat - 506002. proprietor of MAA ASHAPURI MOBILE POINT ...PETITIONER AND 1. Union of lndia, Represented by The Secretary' Department Of Revenue Ministry of Finance North Block, New Delhi 110 001 2. Central Tax, Central Excise and Service Tax' Office of Superrnt^endent Ramnagar CSf nange, Zna Floor, Elegant Edifice' 3-4'11812 NR' RamanthaPur HYderabad-5000'1 3 3. Assistant Commissioner (State Taxes), Warangal Urban - lll' Warangal Division. Warangal 4. Development Credit Bank Ltd , (DCB), Rep by its Branch Manager' Warangal Branch. 5. lClCl Bank Ltd ,, Rep. by its Branch Manager' Warangal Branch ,..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased to issue a suitable writ, order or direction more particularly one in the nature of wRlT oFCERTloRARlcallingfortherecordspertainingtotheorderDl-3011212023vide Ref. No.ZD361 223064485D issued by the 3rd Respondent and set aside the said orderasillegal,arbitraryandviolativeofprinciplesofnaturalJusticeandconsequent Demand cum Recovery Notice Dt-l 5/05 t2O25 and freezing of accounts' l.A. NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order Dt- 3011212013 vide Ref No2D361223064485D issued by the 3rd Respondent pending disposal of the main Writ Petitjon. Counsel for the Petitioner: SRI S. A. V. RATNAM Counsel for the Respondent No.1: SRl. B JITHENDER (CENTRAL GOVT couNsEL) Counsel for the Respondent Nos.2 and 3: SRI SWARROP OORILLA, SPECIAL GP FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.35544 of 2025 DATED: 02.07.2026 Between: Mali Bawarlal S/o. Hakmaji ... Petitioner AND Union of India Represented by the Secretary, Department of Revenue, Ministry of Finance North Block, New Delhi-I10 001 & 4 others ... Respondents ORDER: Heard Ms. S.A.V.Ratnam, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Govemment Pleader for State Tax, appearing for respondent Nos.2 and 3. 2. The writ petition has been preferred against the order in Form GST ] DRC-07 dated30.12.2023 passed under Section 73 of the Telangana Goods and Services Tax Act, 2017,for the tax period July,2017 to March,2018 imposing the tax, penalty and interest.

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The petitioner alleges that the show cause notice calling for hrs objections/explanation was uploaded in the common portal. The petitioner states that as he is an illiterate, he was not aware of the same being uploaded in the common poftal. Pursuant to the impugned order, a Gamishee Notice rn Form GST DRC-13 dared21.09.2024 and Demand-cum-Recovery Notice dated 15.05.2025 were also issued.

However, after some arguments, leamed counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he rnay be directed to consider it sympathetically.

Leamed Special Government Pleader for State Tax submits that the petitioner was at liberty to prefer an appeal against the impugned order taking all the grounds as arc available in law and on facts before the appellate authority in respect of the subject tax period

However, upon hearing the leamed counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.

We grant liberly to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation application. The !8iE*#r.1@t 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 ofdelay, proceed to decide the appeal on merits in 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 garnishee notice.

The Writ Petition is, accordingly, disposed of with the aforesaid liberty. However, there shall be no order as to costs. . Miscellaneous applications pending, if any, shall stand closed. SO/. B.REKHA RANI ASSr ANT REGISTRAR //// SECTION OFFICER To,

The Secretary, Department Of Revenue Ministry of Finance North Block, Union of lndia, New Delhi 1 10 001

Central Tax, Central Excise and Service Tax, Office of Superintendent Ramnagar GST Range, Znd Floor, Elegant Edifice, 3-4-11BtZ NR, Ramanthapur Hyderabad-5000 1 3

Assistant Commissioner (State Taxes), Warangal Urban - Ill, Warangal Division. Warangal,

The Branch Manager, Development Credit Bank Ltd, (DCB), Warangal Branch.

The Branch Manager, ICICI Bank Ltd.,, Warangal Branch.

One CC to Sri S A V RATNAM Advocate [OPUC]

One CC to Sri B Jithender (CENTRAL GOVT COUNSEL) [OPUC]

Two CCs to the GP for State Tax, High Court for the State of Telangana, at Hyderabad[OUT]

Two CD Copies TJ TKS q-

HIGH COURT DATED: 0210712026 ORDER wRlT PET|T|ON NO.35544 0F 2025 toi TH o 11 ,ltt to t P4 DISPOSING OF THE WRIT PETITION WITHOUT COSTS c"f g"b ,.€/ ,g1i2))' \'> h"'