M/S. Chinthala Vijaya Bhaskar Reddy Contractor vs. The Superintendent Of Central Tax - Telangana High Court, 18 June 2026

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CI.IIEF JUSTICE SRI APARESH KUMAR SINGI.{ AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRlT PETITION NO: 27345 OF 202s Between: M/s. Chinthala Vijaya Bhaskar Reddy Contractor, D.No. 1-170/'1 ' Bijilapur, Mothkur, Yadadri Bhuvanagiri, Telangana -508277 Rep. By its Proprietot Sri. Chinthala Vijaya Bhaskar Reddy, S/o. Late. Rajanarasimha Reddy, Aged about 64 Years. Rl/o. Mothkur, Yadadri Bhuvanagiri District, Telangana State. ...PETITIONER AND 1. The Superintendent of Central Tax, Bhongir GST Range, 2-5-2, Vasundara House, Beside Vasundhara Theatre, Khilabagh, Bhongir - 508116 Yadadri District 2. Union of lndia, Represented by its Secretary, Ministry of Finance, New Delhi - 1 10001 . 3. State of Telangana, Rep by its Principal Secretary, Revenue (CT) Department, Dr. B.R. Ambedkar Secretariat Building, Saifabad, Hyderabad, Telangana. 4. The Branch Manager, State Bank of lndia 6-3, SBH Building, Main Road, Pottayigadda Mothkur , Yadadri Bhuvanagiri Districl5OS 277 Telangana' 5. The Assistant Commissioner Central Tax, Uppal GST Division, Hyderabad, Telangana. ...RESPONDENTS Petition under Article 226 oI the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned order in original dated 2810412024 in olo No. 2gt2o24- 25 -GST passed by the 1st Respondent for the tax period 2018-19 as illegal, arbitrary, unjust, improper, without authority of law, contrary to the provisions of the GST Act 2017 and consequently be pleased to set aside the same l.A. NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the pr-'tition, the High Court may be pleased to suspend the operation of tl're attachment notice in Form GST DRC-13 dated 30/10/2024 to the 4th Respondent Banl< oursuarrt to the impugned order dated 2810412024 passed by the 1 st Respondent for the tax period 201 B- 19 pending disposal of the writ petition. l.A. NO: 2OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit fitecl in support of the petition, the High Court may be pleased to grant STAY of collection of tax, penalty anC interest as levied by the 1st Respondent pursuant to the impugned dated 2810412024 in OIO No. 2912024- 25 - GST for the tax period 2018- 19 pending disposal of the writ petition. Counsel for the Petitioner : SRI V.GANESH BHUJANGA RAO Counsel for Respondent No.1&5:SRl DOMINIC FERNANDES, Sr.SC FOR CBIC counser for the Respondent No.2 , 3l.!:,"#iH"o*It?i"r,, Counsel for the Respondent No.3&4 : --

The Gourt made the following: ORDER

:r(*g@7 IN TIIE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAI) The Hon'ble The Chief Justice Sri Aparesh Kumar Sineh and The IIon'ble Sri Justice G.M.Mohiuddin Writ Petition No.27345 of 2025 Dated: 18.06.2026 Between: M/s. Chinthala Vijaya Bhaskar Reddy Contractor, D.No.1-170/1, Bijilapur, Mothkur, Yadadri Bhuvanagiri, Telangana - 508277, rep. by its Proprietor Sri Chirthala Vijaya Bhaskar Reddy, S/o.late Rajanarasimha Reddy, Aged about 64 years, R-/o Mothkur, Yadadri Bhuvatragiri District, TelangaIa State. ...Petitioner and The Superintendent of Central Tax, Bhongir GST Range, 2-5-2, Vasundara Ilouse, beside Vasundhara Theatre, Khilabagh, Bhongir - 508116, Yadadri District and 4 others ...Respondents Order: Heard Mr. V.Ganesh Bhujanga Rao, leamed counsel appearing for the petitioner and Mr. Dominic Femandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondents No.1 and 5. 2. This Writ Petition has been preferred against the Order-in-Original dated 28.04.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017, for the financial year 2018-19 imposing the tax, penalty and interest.

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The petitioner has approached this Court alleging that it has come to knorv about the liability only upon the issuance of the garnishee notice in Form GST DRC-13 on 30.10.2024 for attachment of its Bank account (Annexure P.4). It is submitted that the petitioner had paid the amount of Rs.29,660/- and requested to unfreeze its bank account, but respondent No.1 is not considering his request on technical ground that the amount was paid beyond the prescribed date

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

Learned Senior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the impugned Order-in- Original taking al1 the grounds as are available in law and on facts before the appellate authority in respect ofthe subject period

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

The petitioner is at liberty to prefer an appeal within a period oftwo weeks with a delay condonation application and statutory pre-deposit. It is i=:..'1;!!iEJ??3€5!:€r 3 To, open for the petitioner to take all the grounds in law and on facts before the appellate authority. The appellate authority would consider the question of delay taking into account the aforesaid facts and circumstances and if he is satisfied on the point of delay, 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 gamishee 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. . A .JAYASREE ASSISTANT REGISTRAR //II .-e- SECTION OFFICER '1 . The Superintendent of Central Tax, Bhongir GST Range, 2-5-2, Vasundara House, Beside Vasundhara Theatre, Khilabagh, Bhongir - 508116 Yadadri District 2. i'he Secretary, Union of lndia, Ministry of Finance, i\ew Delhi - 110001. 3. The Principal Secretary, State of Telangana, Revenue (CT) Department, Dr. B.R. Ambedkar Secretariat Building, Saifabad, Hyderabad, Telangana.

The Branch Manager, State Bank of lndia 6-3, SBH Building, [\/ain Road, Pottayigadda lVlothkur, Yadadri Bhuvanagiri District-508 277 f ebngana.

The Assistant Commissioner Central Tax, Uppal GST Division, Hyderabad, Tetangana.

One CC to SRI GANESH BHUJANGA RAO VADDURI, Advocate lOPUCl

One CC to SRI DOIVINIC FERNANDES, Senior Standing Counsel for CBIC. loPUcI

One CC to SRI N.BHUJANGA RAO, Deputy Solicitor General of India, High Court for the State of Telangana at Hyderabad. [OPUC]

Two CD Copies. BSK \qr TKS

HIGH COURT DA]'ED: 'lUAOl2026 ORDER ./r- ,11,.6* tr* //JiiS Z lylE 5i{7 206 JUL ( 0 'i. 4,,...i o \- I tsprricH:o WP.No.27345 of 2025 DISPOSING OF THE WRIT PETITION WITHOUT COSTS \ . -.?e,/), eg\'w e6r"