M/S Al-Habeebi Constructions vs. Superintendent Of Central Tax - Telangana High Court, 16 June 2026

Cause title — parties, addresses and appearances

[ 34EE I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) . TUESDAY, THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION : 15979 OF 2026 Between: M/s Al-Habeebi Constructions, rep by its Proprietor Mr Shiakh Ali Uddin 12-14-811 Lalapet Secunderabad Hyderabad-500 017. .PETITIONER ENI,I 1. Superintendent of Central Tax, Begumpet Division Tarnaka GST Range 2nd Floor Elegant Edifice 3-4-1 18/2 NR Ramanthapur Hyderabad-S00 003. 2. Assistant Commissioner of Central Tax, Tarnaka GST Division 2-4-416& 417 Ramgopalpet MGRoad Secunderabad-sO0 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 Lalaguda Hyderabad Urban, Telangana-50O 0t7. .....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 a Writ of Mandamus or any otl4er appropriate writ or order or direction declaring that the show cause notice in Form GST DRC-01 daled 2110512024 and the final adjudication order in Form GST DRC-07 daled 2710812024 passed under Section 73 of the GST Act for the FY 20'19-20 by the 1st Respondent as being a nullity non-est in law on account of not having any signature on them and runsustainable in law and alternatively declaring that the liability of tax interest and penalty arising under the unsigned order in Form GST DRc-07 dated 27logl2o24 prurportedly passed under section 73 of the GST Act by the 1"t Respondent cannot be enforced or recovered frorn the petitioner on account 'of such order being unsigned nonest and declaring that the limitation to file a statutory appeal under Section 107 of the GST Act would not commence until a signed copy of the proceedings/order in Form GST DRC-07 dated 2ztogl2024 is served an the Petitioner in accordance with the law. I.A.N zt6 10F 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 interim suspension of the bank attachment notice dated osl02t2o26 issued by the 2rrd Respondent to the Sth Respondent in Form Gsr DRc-13 pursuant to the impugned order in original dated 23logt2o24 passed by the 1st Respondent for the tax period 2019-20 pending disposal of the writ petition as otherwise the petitioner will be put to severe loss and hardship. O:2 26 Petition Under section 151 cpc praying that in the circumstances stated in ther 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 dated 23togl2o24 and the proceedings in the Form GST DRC-07 in Ref No zD36oB2411oo41X dated 2710812024 passed by the 1't Respondent for the tax period 2019-20 pending disposal of the writ petition as otherwise the petitioner will be put to sever loss and hardship. Counsel for the Petitioner : SRt STDDARTH GTLDA (CT_ll) Counsel forthe Respondent Nos.1 & 2 : SRI DOMINIC FERNANDES, SENIOR STANDING COUNEL FOR CENTRAL B cusToMS (cBtC) OARD OF INDIRECT TAXES AND Gounsel forthe Respondent No.3 : Gp FOR REVENUE Counsel forthe Respondent No.4 : SRI N.BHUJ SOT.ICITOR GENERAL OF lNDIA ANGA RAO, DEPUry Counsel forthe Respondent No.S : -

The Court made the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELAI\GANA AT IIYDERABAD I The Hon'ble The Chief J Sri Aparesh Kumar Sineh and The Hon'ble Sri Justice G.M.Mohiuddin Writ Petition No.15979 of2026 Dated: 16.06.2026 Between: M/s. Al-Habeebi Constructions, Rep. by its Proprietor Mr. Shiakh Ali Uddin, # 12-14-81 l, Lalapet, Secunderabad, Hyderabad, 500017. ..Petitioner and Superintendent of Central Tax, Begumpet Division, Tarnaka GST Range, 2no Floor, Elegant Edifice, # 3-4-ll8 12 NR, Ramanthapur, Hyderabad - 500 003 and 4 others ...Respondents Order: Mr. Siddhardh Gilda, learned counsel for the petitioner appears through virtual mode Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondents No.l and2

This Writ Petition is preferred against the summary of show cause notice in Form GST DRC-01 dated 21.05.2024 and srunmary of the order in Form GST DRC-07 dated 27.08.2024, issued by respondent No.l, for the tax period September,2019 to March, 2020. ",

The petitioner has approached this Court alleging that it has come to know about the liability only upon the issuance of the lamishee notice in Fonn GST DRC- 1 3 on 05.02.2026, for attachment of its bank account. It is also alleged that the impugned orders are unsigned.

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

Learned Senior Standing Counsel for CBIC submits that the impugned order is digitally signed and therefore, the plea of unsigned is not sustainable. He further submits that the petitioner was at liberty to prefer an appeal against the impugned order taking all the grounds as are 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 ofthe contentions raised by the parties.

We grant liberty to the petitioner to prefer an appeal within a period of fwo weeks rvith statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in To 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 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 garnishee notice.

The Writ Petition. is accordingty disposed of with the aforesaid liberty. There shall be no order as to costs. , Miscellaneous applications pending, if any, shall stand closed. .A.H.S. GOWRI S AS //// N OFFICER

The Superintendent of Central Tax, Begumpet Divi arnaka GST Range 2nd Floor Elegant Edifice 3-4-11At2 NR Ramanthapur Hyderabad-500 003. 2. The Assistant Commissioner of Central Tax, Tarnaka GST Division 2-4-416 & 417 Ramgopalpet MGRoad Secunderabad-500 003. 3. The Principal Secretary to Government, Revenue CT-tt Department Secretariat State of Telangana at Hyderabad.

The Principal Secretary, Union of tndia, Government of lndia Ministry of Finance 3rd Floor Jeevan Deep Building Sansad Marg New Delhi-1 1O OO1 .

The Branch Manager, State Bank of lndia, Lalaguda Hyderabad Urban Telangana-500 017. 6. Two cc's to G.P FoR REVENUE, (c.T-ll) High court for the state of Telangana at Hyderabad. (OUT)

One CC to SRt SIDDARTH G|LDA, Advocate tOpUCI

One CC to SRI N.BHUJANGA RAO, Deputy Solicitor Generat of lndia Advocate [OPUC]

ONE CC tO SRI DOMINTC FERNANDES, SENIOR STANDING COUNEL FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS (CBIC), Advocate (oPUC) 10.Two CD Copies SA BS eh

HIGH COURT DATED: 16t06t2026 WP.No.15979 ot 2026 DISPOSIN OF THE W.P OSTS 0 / JUt zfft D s 1 l4 Ht5 o ( * o t' z r_J t=i .r9 t l:Arr r'( $ G c o &(\r\ae