BharatTaxGST

M/S. Tejasri Powder Coating vs. The Superintendent Of Central Tax

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WP/14473/2026HC TelanganaGSTCNR HBHC01029664202601 May 2026Bench: K.LAKSHMAN,B.R.MADHUSUDHAN RAO6 pages
For Petitioner: SRl. pUppALA BHARATH NANDAN, 99ypg1t:, tle Respondent Nos.1 & 2 : SRt. DOMtNtc FERNANDES (SENtoR, STAND|NG COUNSEL FOR CBtC)For Respondent: SRI N.BHUJANGA RAO, DEpUTy, SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
Between: M/s. Tejasri Powder Coating, Ptot No. 862 863, Ramireddy Nagar, IDA, Jeedimefla, Medchal - Malkajgiri 500055, Represented by its proprietor Smt. pavani Joythi Kalidindi, Wo. K. Krishnam Raju, aged about 34 years, residing at Flat No162, Ramireddy Nagar, IDA Jeedimefla, eutubullapur, Rangareddy, Hyderabad, Telangana 500055. AND .....PET|T|ONER 134e21 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) t'. FRIDAY, THE FIRST DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE K.LAKSHMAN AND THE HONOURABLE JUSTICE B.R.MADHUSUDHAN RAO WRIT PETITION NO: 14473 OF 2026 1. The superintendent of central rax, eutbullapur Range, Jeedimeila Division, H.No. 8-2-7713, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad-50001 1 . 2 The Assistant Commissioner of Central Tax, Jeedimefla Division, Medchal GST Commissionerate,S-2-77l3, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad-50001 1 . 3. The Branch Manager, Andhra Bank (Canara Bank), p 27 D, phase lll, IDA Jeedimetla, Hyderabad-500055. 4. Union of lndia, Represented by its Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi- 11OOO1. .....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 direction or order, more particularly in the nature of a writ of Mandamus or any other appropriate writ, declaring the action of the first respondent in issuing / passing the Show Cause Notice accompanied by Summary in Form GST DRC - 01, vlde Ref No.DRCO1280759, dated 28.12.2023 and order - in - original accompanied by Summary in Form GST DRC - 07, vide Ref No. 2D360424083659W, dated 30.04.2024, for the FY 2018-19, particularty Summary Orders in Form GST DRC - 01 and DRC - 07, uploaded in the GST portal without digftat signature, which is contrary to the provisions of CGST Act and Rules, 2017 and the law laid down by the judicial pronouncement of this Honble court also in violation of section 75(4) of the GGST Act, 2017 and in violation of principles of natural justice as void, illegal, arbitrary, and violative of Article 19(1Xg) and 3004 of the constitution of tndia. |.A.NO:1 OF 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 operation of the Garnishee Notice in Form GST DRC - 13, dated 17-11-202s, issued by the second respondent. LA.NO:2 OF 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 by restraining the first respondent, from initiating any ar;tion to recover the demands confirmed under the impugned order in Form GsT DRC - 07, vide Ref No, 2D360424083659w,dated 30042024,forFy2018-19,pending disposat of thiswrit petition. Counsel for the Petitioner : SRl. pUppALA BHARATH NANDAN 99ypg1t:, tle Respondent Nos.1 & 2 : SRt. DOMtNtc FERNANDES (SENtoR STAND|NG COUNSEL FOR CBtC) Counsel for the Respondent No.3 : - Counsel for the Respondent No.4 : SRI N.BHUJANGA RAO, DEpUTy SOLICITOR GENERAL OF INDIA

The Court made the following ORDER

IN THE HIGH COURT FORTHE STATE OF TELANGANA AT HYDE AD THE TtrON'BLE SRI JUSTICE K. LAKSHMAN AND THE HON'BLE SRI JUSTICE B.R.MADHUSUDHAN RAO WRIT PETITION No.14473 of2026 DATE OF ORDER: 01.05.2026 Between: IWs.Tejasri Powder Coating, Plot No.862, 863, RamireddY Nagar' IDA Jeedimetla, Medchal - Malkajgiri - 500055, Petitioner. AND The Superintendent of Central Tax, Qutbullapur Range, Jeedimetla Division, H.No.8-2-77l3, Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad - 500011 and three others' Respondents. This Court made the following: ORDER (Per Hon'ble Sri Justice K.Laksht an) Heard Mr.P.Bharath Nandan, leamed counsel for the petitioner and Mr.Dominic Fernandes, learned Senior Standing Counsel for CBIC appearing for respondent Nos.l and 2'

2.

This Writ Petition is frled seeking to declare the action of respondent No.1 in issuing/passing the show-cause notice

2 accompanied by Summary in Form GST DRC-07 vide Ref.No.DRC}l 280759, dated 28.12.2023 and r]rder - in - Original accompanied by Summary in Form GST DRC - 07 vide Ref No.2D360424083659W, dated 30.04.2024, ffor the FY 2018-19, particularly summary orders in Form GST DRC - 0l and DRC - 07, uploaded in GST portal without digital signature is contrary to the provisions of CGST Act and Rules, 2017 and illegal.

3.

During the course ofhearing, learned counsel appearing for the petitioner and respondent Nos.l and 2, rvould submit that the /rs involved in the present Writ Petition is covered by an Order dated26.02.2026 in W.P.No.5937 of 2026 passed by a Division Bench of this Court

4.

In the light of the same and to maintain paritv, petitioner herein is also entitled for the said relief.

5.

Accordingly, this Writ Petition is disposecl of granting liberty to the petitioner to approach the appelllte authority within a period of two (2) weeks from today, a,ong with an 3 application seeking condonation of delay and statutory pre- deposit. It is open for the petitioner to take all Juch grounds and contentions which it has raised in the present writ petition before the appellate authority' Appellate Authority shall consider the same including the question of delay and if he is satisfied with the reasons explained in the delay condonation application, he shall decide the same on merits' Till the aforesaid period oftwo weeks, respondents are directed not to take any coercive steps against the petitioner pursuant to the impugned gamishee notice. Miscellaneous applications pending, if any, shall stand closed. There shall be no order as to costs' A. JAYASREE ASSISTANT REGISTRAR //// 6 SECTION OFFICER The Principal Secretary, Home Department, Secretariat, State of Telangana at Hyderabad. The Commissioner of Police, Cyberabad Commissionerate, Gachibowli, Hyderabad. The Station House Officer, Gachibowli Police Station, Hyderabad. The Sub-lnspector of Police, Gachibowli Police Station, Hyderabad. K. Sashi Pal Reddy, The Sub-lnspector of police, Gachibowli police Station, Hyderabad. (Personally, and as Ex-Officio Nominee). The Registrar/Director, Management of lllT Hyderabad, Gachibowli, Hyderabad. Two CCs to ADVOCATE GENERAL, High Court for the State of Telangana at Hyderabad. [OUT] One CC to SRI P.N.DAYAKAR, Advocate tOpUCl One CC to SRI G.BHASKER REDDY, Advocate (OPUC) To SA BS 1 z J 4 5 6 7 8 o 1 A 0.Two CD Copies

l HIGH COURT DATED: 01105t2026 ORDER WP.No.14473 ot 202G DISPOSING OF THE W.P WITHOUT COSTS. 1HE:;;'6 o ot ) J ,))' .; :.| i i'.'. O 4? t \9.r .l:i it ;r126 ftt,i ')// @r I .le6 glb'

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.