BharatTaxGST

M/S. A1-Habeebi And Co vs. Superintendent Of Central Tax

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WP/18894/2026HC TelanganaGSTCNR HBHC01031254202619 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages
For Petitioner: SRI SIDDARTH GILDAFor Respondent: SRI DOMINIC FERNANDES, (sR. sc FoR cBtc)

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Cause title — parties, addresses and appearances
[ 3488 ] rT THE HIGH COURT FOR THE STATE OF TELAN AT HYDERABAD L (Special Original Jurisdiction) GANA FRIDAY, THE NINETEENTH D,qY OF JUNE TWO THOUSAND AND TWENTY SIX PRESEt..IT THE HONOIJRABLE THE CHIEF JUS]-IGE S AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 18894 OF 2026 Betweeh: M/s. 41-Habeebi and Co, rep- by its Proprietorix, Mrs. Azmatunnisan, 12-14-811, Lalapet, Secunderabad, Hyderabad-500 01 7. ...PETITIONER AND '1 . Superintendent of Central Tax, Tamaka GST'Range, 2nd Floor, Elegant Edifice, 3-4-11812 NR, Ramanthapur, Hyderabad-sO0 003, 2. Assistant Commissioner of Central Tax, Tarnaka GST Division, 2-4'416 and 417, Ramgopalpet, M.G Road, Secunderabad-s0O 003. 3. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT- ll) Department, Secretariat, Hyderabad. 4. Union of lndia, rep. by its Principal Secretary, Government of lndia, Ministry of Finance,3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001. 5. State Bank of lndia, rep. by its Branch Manager, Near Tarnaka, Marrideep, Secunderabad, Telangana-500 01 7. .,.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 toto issue a Writ of Mandamus or any other appropriate writ or order or direction - a) declaring that the final adjudication order in Form GST DRC-07 dated 2.5.2024 passed under Section 73 of the GST Act for the FY 2018-19 by the '1st Respondent as being a nullity, non-est in law on account of not having any signature on them and hr e,pnnrsu KUl,nAR sINGH unsustainable in law. and (b) alternatively, declaring that the liability of tax, interest and penalty arising under the unsigned order in Form GST ORC-07 daled 2,5.2024 puportedly passed under Section 73 of the GST Act hy the 'l st Respondent cannot be enfcrced or recovered from the Petitioner on account o[ such order being unsigned, non-est. and (c) declaring that the Iimitatron to file a statutory appeal under Section 107 of the GST Act, would not commence r-rntil a signed copy of the proceedings/ order in Fonn GST DRC-07 dated 2.5.2024 is served on the Petitioner in accordance with the larv. LA. NO: 1OF 2026 relition under S€dion 151 CFrC praying that in the circumstances stated in the affldavit filed in support of the petition, the High Court may be pleased to grant interim suspension of the bank attachment notice dated 6.2.2026 issued by the 2nd Respondent to the sth Respondent in Forr-n GST DRC-13 pursuant to the impugned order in original dated 28.3.2024 passed by the 'l"t Respondent for the tax period 2018- 19. pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. l.A. NO: 2OF 2026 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 grant stay of all further proceedings pursuant to the impugned order daled 28.3.2024 and the proceedings in the Form cST DRC-07 in Ref.No.2D360524005411W dated 2.5.2024 passed by the 1St Respondent for the tax period 2018-19, pending disposal of the writ petition as otherwise the Petitioner will bb put to sever loss and hardship. Counsel for the Petitioner: SRI SIDDARTH GILDA Counsel for the Respondent No.1 & 2: SRI DOMINIC FERNANDES (sR. sc FoR cBtc) Counsel for the Respondent No.3: GP FOR COMMERCIAL TAX Counsel for the Respondent No.4: SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia Counsel for the Respondent No.5: - - - -

Ihe Court made the following: ORDER

regtEt€7 IN THE HIGH COURT T'OR THE STATE OF TELANGANA AT I{YDERABAD THf HON'I]LI] THE CHIEF JUSTICE SRI APARESH KUMAR STNGH THE HON'BLE SRI JUS'I'ICE G.M.MOHIUDDIN WRIT PETI'IION No.18894 of 2026 Da ted: 19.06.2026 Between: M/s. Al-Habeebi & Co. and Superintendent of Central Tax. -l'arnaka GS'l- Range,2'"r Floor. E,legant Ediflce. #3-4-l l8l2 NR. Rarnanthapur. Hyderabad - 500 003, and 4 others. ORDER: ...Petitioner . . . Respondents Leamed counsel Sri Siddarth Cilda appears lor the petitioner through video conlcrencing ANT) I

- l Cenrral Board ol' [ndirccr Iares and Customs (CBIC). appears for lespoudcnts No. I and l Sri I)ominic Fcrnandes. lcalnccl Senior Standing Counsel lor 2. '[he urit petition has heen prcf'erred againsl the final ad.judication ordel in Forrr GS I DR( -07 dated 02.05.201-1. piissed under Section 7J of'thc Ccntral Coocls antl Scl.rices l-ar Act. l0li. tbr the financia) lear 20 l3- 19 b1 responrlcnr \o.l intposine the tax. penaltl and interest.

3.

Ihe pcritioner has approachcd this Cor.rrt allcging rhat it has come 1o knou aborLt Lhc lirbilitr onlr upon the issuance o1'thc garnishee notice in For-rr (iS I t)l{C- l-l dated 06.01.2026 lbr atlachrnent of its bank accounl. Thc petitioner allegcs that the ir-npugned o.der is contrar), to lau and r iolatir c ol principlcs ol natrrral .jrrsticc as the sarne has becn uploaded on lhe ( iS fl\ portal u irhout serr ing on rhe petitioner and also that the intpur:netl order is null and r oid because thc same is unsisned. ,+. I Iorl er c.r. atier sontc argLurcnts. lcarncd corLnsel lor the petitioncr secks libcrtr rr, thc pcritroner to prefer iLn appcal against thc irnpugned order. IIe subrnits lhat sorne delar rnighr have been occurred in approachin,u the appcllatc aLrrhorit\ and thr:relore, the appellatc authorit\ rna_r he rlirccrcil ro consiclcr rhc appeal slrnpatheticall\.

tFBEtElT J

5.

Learned Senior Standing Counsel fbr CBIC submits that the petitioner was at Iiberty to pret'er an appeal against the impugned order taking all the grounds as are available in law and on facts before the appellate authoritf in respect of the subject tax period

6.

Ilowever. upon hearing the learned counsel for the parties, since the petitioner seeks liberty to pret.er an appeal. we do not wish to comment on the tnerits of the contentions raised by the parties

7.

We grant liberty to the petitioner to preler an appeal within a period o1'two u,eeks rvith statutor)' pre-deposit and a delav condonation application. The petitioner mav take all such grounds ollau and lacts in the merno of appeal as are available to it. Needless to say, the appellate authority would consider the question ol delay taking into account the afbresaid facts and circulnstauces and il it is satisfied on the point ol delar,. proceed to decide the appeal on r.uerits in accordance with laq'. During the period of two ueeks rvithin which the petitioner has to file the appeal. no coercivc stcps be taken against the petitioner pursuant to the impugned garnishee notice. 8. 'l-he writ petition is accordinglv disposed of with the aloresaid libertv.'['hcre shall be no ordcr as to costs

l - Miscellaneous irpplicarions pcnding. il'artr. shitll stand closecl To, A.H.S.GOWRI SHAI\IKAR ASSISTANT REGISTRAR //TFIUE GOPY// rol,t oFFtcER

1.

Superintendent of Cenual Tax, Tarnhka GST Range,2nd Floor, Elegant Edifice, 3-4-11812 NFl, F?arnanthapur, Hyd er.erlrad-sO0 003. 2. Assistant Cc,rnnrrsstoner of Central Tax, Tarnzrka C'iST Drvision, 2-4-416 ancl 4il , Ramgopalpet, l.,4.G R:ad, Secu nC erabaC-50O 003. 3. The Principai Sec;rr.!ter1r to Govsrnnrdnt, Revenue (C1'-ll) Depa11n:,ent], Sltate of Telangana, Secretariat. Hyderabad.

4.

The Principal Secretary, Government of lndia, Ministry of Finance, Union of tndia, 3rd Floor, Jeevan Deep Buiiding, SansaC Marg, New Dethi-1 10 001. 5. The Branch l/anager, State Bank of lndia, Near Tarnaka, Marrideep, Secunderabad, Telan,Jara-500 01 7. 6. One CC tc SRI SllDAIl;H G|LDA, Advocate tOpUCl

7.

One CC to SRI DOMitltC FERNANDES (SR. SC for CB|C) IOPUC]

8.

Two CCs to GP Fr)R COIv{MERCIAL TAX, High Court for the State of Telangana. [OUT]

9.

One CC to SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia [OpUC] '

10.

Two CD Copies BN TKS ii . fJ*?

HIGI{ COURT DATED: 191061202$ ?--: {iut 5TA /"{:>. ORDER o WP.No,18i3l94 of 2026 U I DISPOSING OF THE WRIT PETITION WITHOUT COSTS ,,/* /."\ 'i (C '^\. ur'\.,.?\ v \ t 21 JUr- zffi za T /)Fc r ^;TC$ -lT ,n\+\:e @t

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.