BharatTaxGST

Sri Sai Ram Kirana And General Store vs. The Superintendent Of Central Tax

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WP/10537/2026HC TelanganaGSTCNR HBHC01021177202609 April 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI NISHANTH RAO KNFor Respondent: sRr N.BHUJANGA RAo, DEpury solrcrroR, GENERAL OF INDIA

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Cause title — parties, addresses and appearances
,-'/ [ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH D THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN t[irm NO: 10537 oF 2026 Sri Sai Ram Kirana And General Storc, 12-12114, Bollaram Village Jinnaram, Bollaram, Medak, Telangana, 502325 Represented by its proprietor Ramesh Naidu Gavara, S/O. Surya Narayana Gavara aged about 43 years, Occ. Business RlO. Plot No 87, Lane No 5, Brindavan Nagar, 12-12114, Laxmi Nagar Colony, Bollaram lDA, Medak, Telangana, 502325 ...PETITIONER 1. The Superintendent of Central Tax, Sangareddy Range, Sangareddy Division Medchal Commissionerate. 2. The Assistant Commissioner of State Tax, Sangareddy Division, Medchal Commissionerate Hyderabad Zone 3. The Union of lndia, Represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 1 .,l0001 . 4. The Manager, State Bank of lndia IDA bolarum Branch plot no 56, IDA Bolarum, Jinnaram mandal Sangareddy District Telangana- S0232S 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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Order-ln-Original No-20240114-SGRRG-SUPT for F.Y.2019-20 passed by the Respondent No. 't u/s. 73 of the CGST Act dated 28-08-2024 in Form GST DRC 07 bearing Reference No. 2D3608241188328 and also declare the Show Cause Notice in Form No. DRc-01 bearing Ref No. zD36o624o3s831 E dated i 4-06-2024 passed by the Respondent Nlo. 1 for the Financial year 2o19-2o as being non est in the eyes of law, void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the constitution of lndia, violative of principles of natural justice, and without authority of law and consequen y set aside the same. 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 stay all further action pursuant to the order-ln-originat No-20240i't4-SGRRG-supr for F.y.2019-20 passed under Form No. DRc-02 bearing Reference No. 2}360g2411gg32g dated 28-08-2024 dated passed bythe Respondent No. 1 for the Financial year 2019-20. Counsel for the Petitioner: SRI NISHANTH RAO KN Counsel for thr: Respondent Nos.1 & 2: SRI DOMINIC FERNANDES, SENIOR SC FOR counsel for the Respondent No.3: sRr N.BHUJANGA RAo, DEpury solrcrroR GENERAL OF INDIA Counsel for ther Respondent No.4: -

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CHIEF B SRI AP KUMAR GH AND THE HON'BL E SRI JUSTIC E G.M.MO DTN WRIT PETITTO N No.l of 2026 DATED: 09.04.2026 Between: SRI SAI RAM KTRANA AND GENERAL STORE 12-l2l14, Bollaram Village Jinnaraur, Bollaratn, Medak, Telangan a-502 325, Represented by its ProPrietor Ramesh Naidu Gavara, S/o. Surya Narayana Gavara, aged about 43 years, Occ: Business, R/o. Plot No.87, Lane No.5, Brindavan Nagar, 12-l2ll4,Laxmi Nagar Colony, Bollaram [DA, Medak, Telangan a-502 325. ... Petitioner AND The Superintendent of Central Tax, Sangareddy Range, Sangareddy Division, Medchat Comrnissionerate, Hyderabad & 3 others ... Respondents ORDER: Heard Mr. Nishanth Rao KN, learned counsel appearing for the petitioner i and Mr. Dominic Femandes, learned Senior Standing Counsel for Central Board of tndirect Taxes and Customs (CBIC) appearing for respondent Nos. I and 2. aI

2 t\

2.

The vvrit petition has been preferred against the order-in-original dated 19.08.2024 along with summary of order in Form GST DRC-07 dated 28.08.2024 passed under Section 73 of the Central Goods and Services T'ax Act, 2017, for thr: tax period April, 2019 to March, 2020 irnposing the tax, penalty and interest.

3.

The pr:titioner has approached this Court alleging that it has come to know about the liability only upon the issuance of the garnishee notice in Form GST DRC-13 on 31.12.2025 for attachment of its bank account (Annexure P-3).

4.

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

5.

Learnerl Senior Standing Counsel f,or CBIC subrnits that the petitioner was at liberty to prefer an appeal against the order-in-original and DRC-07 taking all the l3rounds as are available in law and on facts before the appellate \ authority in resrpect of the subject tax period.

6.

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

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7.

We grant liberty to the petitioner to prefer an appeal within a period of two weeks with statutory pre-deposit and a delay condonation apptication' The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appetlate authority would consider the question of delay sympathetically 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 petitioflerrtlas to file the appeal, no coercive steps be taken against the # .ar\- petitiqner fursuant to the irnpugned garnishee notice' 8 The Writ Petition is, acc:opdingly, disposed of with the aforesaid liberty However, there shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed. '. D ABDULLA KHAN REGISTRAR // SECTION OFFICER To #+

2.1.

The Superintendent of Central Tax' Medchal Commissionerate' SangareddY Division The Assistant Commissioner of State Tax, SangareddY Division Medchal Commissionerate HYderabad Zone

3.

The SecretarY, Union of lndia, Ministry of Finance, Department of Revenue' North Block, Central Secretariat, New Delhi - 110001. 4. The Manager, State Bank of lndia IDA bolarum Branch Plot no 56, IDA Bolarum, Jinnaram Mandal, SangareddY District Tel angana - 502325

5.

One CC to SRI NISHANTH RAO.KN' Advocate [OPUC] NIC FERNANDES , SENIOR SC FOR cBrc [oPuc]

6.

One CC to SRI DOMI

7.

One CC to SRI N.BH loPucI

8.

Two CD CoPies PSK. TKS9- UJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA

I HIGH COURT DATED: 0910412026 ORDER R s rHf ot 22 pn uzt WP.No.1 537 ot 2026 DISPOSING OF THE WRIT PETITION THOUT COSTS E? * * ICH ED 0

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.