M/S Krishna Pharma vs. Union Of INDIA - Telangana High Court, 15 May 2026

Cause title — parties, addresses and appearances

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SMTJUSTICE T.MADHAV! DEVI AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN 99 2026 W TPETITION NO: 23 0F [ 3s10 I ...PETITIONER Between: AND M/s Krishna Pharma, Rep. by its' Managing Pgrt1e1-!ri G' Mallikarjuna Rao' U; i;iy;;;.yna, ased iuort os vears, c-tB/5/A' IDA Uppal' Besides Jersev Milk Dairy Farm, Ranga Reddy District' 1 . Union of lndia, Represented by the Secretary' Department of Revenue' Ministry of Finance North Block, New Delhi 1 10 001 2. The customs and central Tax, rep by its Jt. Commissioner (Appeals lD, 7th - fioit, CSf Bhavan, L.B. Stadium iload, Basheerbag' Hyderabad - 500004' 3.CentralTax,CentralExciseandServiceTax,officeofSuperintendelt -' n"rn"g", 'GSf Range' 2nd Floor, Elegant Edifice' 3-4-1 18/2 NR' RamanthaPur HYderabad-S0O01 3' 4. Assistant Commissioner (Cenkal Tax), 2nd Floor, ,Elegant Edifice., 3-4.11812 NR, Ramanthapur, Hyderabad - 500013' ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the afiidavit filed therewith, the High Court may be pleased to issue a suitable writ, order or direction more particularly one in the nature of WRIT oF CERTIORARI calling for the records pertaining to the order No.34/2023 (SC) GST/107S dt.3o-12- 2023 issued by the Joint commissioner (Appeals-ll) Hyderabad' the Respondent No.3 herein and set aside the said order as illegal, arbitrary and violative of principles of natural Justice and also contrary to the provisions of GST Act and consequently declare that the case of the Petitioner comes within Sec.73 of the GST Act. l.A. NO 1 0F 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 suspend the order C.No 'vt15l15l2o2o-Adjn Dt30-12-2022 issued b)l the Asst' Commissioner' Uppal CGST Division, the 4th Respondent herein pending disposal of the main writ Petition. Counsel for the Petitioner: SRI KALIGOTLA SRIKANTH Counsel for the Respondent No.1: SRI N.BHUJANGA RAO DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 4: Ms.PRAVALIKA GOUD FOR MT.DOMINtC FERNANDES SENIOR STANDING COUSEL FOR CBIC

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SMT JUSTICE T.MADHAVI DEVI AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.9923 oF 2026 DATE: 15.05.2026 Between: M/s Krishna Pharma, Rep. by its Managing Partner, Sri G.Mallikarjuna Rao Petitioner And Union of India, Rep. by the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi - I l0 001 and three others ..Respondents ORDER : (Per Hon'ble Smt. Justice T.Madhavi Devi) Heard - - Mr. Kaligotla Srikanth, leamed counsel for the petitioner and Ms. Pravalika Goud, Ieamed counsel representing Mr. Dominic Fernandes, learned Senior Standing counsel for central Board of Indirect Taxes and customs, for respondents Nos. 2 to 4. \- 2

In the present writ petition, the garnishee notice under Section 79(l)(c) of the Central Goods and Services Tax Act,2017 (hereinafter referred to as, "the Act"), dated 06.05.2026, is only under challenge wherein the petitioner's banker - Bank of Baroda, Tarnaka, has been asked to rnaintain lien on the petitioner's account towards recovery of tax of Rs.31,01,906/-. This recovery proceedings are based upon the order-in-original dated 30.12.2022 for the period March, 2020 to December, 2020 as affinned in the order-in-appeal dated 30.12.2023. 3. Learned counsel for the petitioner submits that 10% of the tax dues have been deposited as a pre-deposit for filing the appeal (Annexure P.l ). However, respondent No.4 - Assistant Commissioner, has still issued notice under Section 79(l)(c) of the Act in Form GST DRC-[3 on the petitioner's banker - Bank of Baroda, Tarnaka. Therefore, the petitioner has sought to assail the impugned garnishee notice ,, 4. Learned counsel for the petitioner submits that the petitioner is willing to approach the learned Goods and Services Tax

J Appellate Tribunal (hereinafter referred to &S, ..the Appellate Tribunal"), but it has not started functioning.

Learned senior Standing counsel for central Board of Indirect Taxes and customs appearing for respondents Nos.2 to 4, however, has drawn the attention of this court to the order dated 24.09.2025 issued by the Appellate Tribunal. tt is submitted that the period for filing appeals against the orders of the appellate or revisional authorities issued on or after 0l.o3.zoz3 but on or before 31.01.2024 is between the period commencing on ol.L2.2oz5 and ending on 3l .12.2025 or any date succeeding such date being not later than 30.06.2026. It is submitted that the learned Appeltate Tribunal commenced entertaining filing of appeals. Therefore, the petitioner should approach the learned Appellate Tribunal with the statutory pre-deposit. If the petitioner has meanwhile made the pre-deposit as per Annexure p.l, it should approach respondent No.4 for stay of the recovery proceedings in Form GST DRC-13. 6. Having regard to the aforesaid facts and circumstances noted above, since the petitioner is incrined to avail the remedy of appeal under Section I l2 of the Act before the learned Appellate Tribunal

E 4 against the order-in-appeal and claims to have made the pre-deposit also, the petitioner is granted liberty to approach respondent No.l for stay of the impugned recovery proceedings. The petitioner may approach the leamed Appellate Tribunal by filing an appeal within the window period prescribed under the order dated 24.09-2025 against the impugned order-in-appeal. Needless to say, if the petitioner is able to satisfu respondent No.4 that the statutory pre- deposit has been rnade for preferring the appeal before the learned Appellate Tribunal, respondent No.4 shatl take a decision on the stay of the recovery proceedings within a period of two weeks thereafter

The writ petition stands disposed of accordingly. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed. P.C. SULEKHA DEVI ASSISTANT REGISTRAR //// SECTION OFFICER

The Secretary, Union of lndia, Department of Revenue, Ministry of Finance North Block, New Delhi 1'10 0O1

The Jt. Commissioner (Appeals -ll), Customs and Central Tax, 7th Floor, GSTBhavan, L.B. Stadium Road, Basheerbag, Hyderabad - 50OOO4. 3. The Central Tax, Central Excise and Service Tax, Office of Superintendent Ramnagar GST Range, 2nd Floor, Elegant Edifice, 3-4-1 1B/2 NR, Ramanthapur Hyderabad-50001 3. I t To,

-,-, / /I

The Assistant Commissioner (Central Tax), 2nd Floor, 'Elegant Edifice', 3-4- 11812 NR, Ramanthapur, Hyderabad - 500013. 5. One CC to SRI KALIGOTLA SRIKANTH, Advocate [OPUC]

One CC to SRI DOMINIC FERNANDES, SC FOR CBICIOPUCI

One CC to SRI N.BHUJANGA RAO, Deputy Solicitor General of lndia TOPUCI

Two CD Copies PMK GJP& /

HIGH COURT DATED: 1510512026 ORDER WP.No.9923 ot 2026 DISPOSING OF THE WRIT PETITION WTHOUT COSTS VACATION COURT i ., .r.",;;..,i-{ii--ii';, /s' l3 zo ilAY 2026 l;' ls t.'r,l i\: ?r \!i-u, j:'j 't:il'*. ^ *ti," ' :a:iDA."!.IrtrV'