Sri Bavisetti Ranga Rao vs. State Bank Of INDIA

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WP/29517/2025HC TelanganaGSTCNR HBHC01058526202516 June 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI K.RAMACHANDRAFor Respondent: SRI V.U.S.S.R.ANJANEYULU

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Cause title — parties, addresses and appearances
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDE (SPecial Original Jurisdiction) TUESDAY, THE SIXTEENTH DAY OF JUNE _ TWO THOUSRNO AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRIAPARESH KUMAR SINGH D THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN P 17 sri Bavisetti Ranga Rao, s/o Venkateswarwa Rao, Aged 36 Y""t3 o:9-l Business, R/o plot No. S1 a-no si, uaruttri Nagar, Dammaiguda, Nagaram iiir"g", (""""ra Mandal, Medchal-Malkajgiri District' .....PETITIONER D 1. StateBank of lndia, lndustrial Estate' E'C'I'L Branch' Hyderabad' Rep' by its Chief Manager. 2.stateBankoflndia,Hyderabadcircle,LocalHeadoffice(LHO)'Bankstreet' - i;li, fG;rabad-o9s iep' uv its Chief General Manaser' 3. The Assistant Commissioner of Central Tar Medchal GST Division' Sri Aditya Towers, H.No. 8-2-77li;;i'4th ii;";' dri Sai Enclave' old Bowenpallv' Secunderabad 500 011' (R3 impleaded as per Court Order dated 14''11'2025 in l'A'No 2/2025)' RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased to issue writ or order or Direction more particurarry one in the nature of writ of Mandamus, declaring the action of the 1st Respondent / Bank kept the Petitioners Savings Account bearing No' 10386125335 under freez Lien Amount of Rs' 5,87,l[2t-without giving opportunity to hearing and explanation as illegal' arbitrary' violation of Principles of Natural Justice guaranteed under Articles 14' Article I 1g(1Xg), 21 and Article 301 of Constitution of lndia and against the provisions of Banking Regulation Act, 1949, and consequently direct the Respondents to consider the Representation dated 18.09.2025. |.A.NO:1 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 issue directions to the 1't Respondent to unfreeze the Petitioners savings account bearing No. 10386125335 pending disposal of we above writ petition. Counsel for the Petitioner : SRI K.RAMACHANDRA Counsel for the Respondent Nos.1 & 2 : SRI V.U.S.S.R.ANJANEYULU Counsel for the Respondent No.3 : Ms. D.PALLAVI (SR SC FOR CBIC)

The Court made the following ORDER

r-ffi7 IN THE HIGH COURT FOR THE STATE OF'TELANGATIA AT HYDERABAD THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHruDDIN of DATED .16.06.2026 Between: Sri Bavisetti Ranga Rao Petitioner AND State Bank of India and two others ... Respondents ORDER: Heard Mr. K. Ramachandra, learned counsel appearing for the petitioner, Mr. V.U.S.S-R. Anjaneyulu, learned counsel appearing for respondent Nos.l and 2-Bank through online and Ms. D. Pallavi, learned Senior standing counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondent No.3. 2. In the present writ petition, the petitioner was only aggrieved by the action of the respondent Bank in free2ing his bank account pursuant to the gamishee notice in Form GST DRC-13 dated 07.08.2025 issued under Section 79(1)(c) of the central Goods and Services Tax (GGST) Act/state Goods and Services Tax Act,2017. f : aI

2

3.

Counter-affidavits have been filed by the respondent Bank and also the Revenue.

4.

Learned counsel for the respondent Department submits that the amount of tax liability covered under the gamishee notice has been deducted from the bank account ofthe petitioner and credited to the GST Department upon which certificate in Form GST DRC- 14 has also been issued. She refers to the communication in DRC- 14 wherein it is stated that the lien marked on the bank account of the petitioner has been removed. 5. [.earned counsel for the respondent-Bank submits that there was no freezing of the bank account of the petitioner. Only the amount covered under the gamishee notice was kept on hold and has norv been debited from his bank account and credited to the GST Department. 'l'herefore, the grievance of the petitioner has been redressed.

6.

In the f'acts and circumstances noted above and in consideration of the submissions made by the learned counsel for the parties, we find that the grievance of the petitioner no longer relnalns. I i

3 The Writ Petition is, accordingly disposed of. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. .A.H.S. GOWRI SHANKAR ASSI REGISTRAR ION OFFIGER To l.TheChiefManager,stateBankoflndia'lndustrialEstate'E'C'|'L'Branch' E Hyderabad.

2.

The Chief General Manager, State Bank of lndia' Hyderabad Circle' Local - HeaA Office (LHO), Bank Street, Koti, Hyderabad-O95' a. fne essistani Commissioner of bentral iax, Medchal GST Division' Sri Aditya - i;;;;: ti.No. 8'2-77ti ind 4th Floor, Sri sai Enclave' old Bowenpallv' Secunderabad 500 0'11. +. One CC to SRI K.RAMACHANDRA, Advocate [OPUC] s: d; cc to u.. D.PALLAVI (sR sc FoR cBlc) Ad.vocate [oPUc] ;. o;; cc to snrv.u.s.s.R.ANJANEYULU, Advocate (oPUc)

7.

Two CD CoPies ts

HIGH GOUR DATED:16/ 6t2026 WP.No.29517 ot 2025 DISPOSING OF THE W.P UT COSTS. o Oi llt 2[26 =.t 1HL.> ( J 9z a. ! t i 3esm 0 n ,,VW

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.