BharatTaxGST

M/S.Sri Sai Thirumala Medical Hall vs. Union Of INDIA

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WP/8266/2026HC TelanganaGSTCNR HBHC01014610202623 March 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Respondent: SRI N.BHUJANGA RAO, DEPUTY, SOLICITOR GENERAL OF INDIA

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Cause title — parties, addresses and appearances
[ 3488 ] IN THE HIGH COURT FORTHE STATE OF AT HYDE (Special Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT APARESH KUMAR SINGH THE HONOURABLE THE CHIEF JUSTICE SRI AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 8266 OF 2026 Between: M/s. Sri Sai Thirumala Medical Hall, Rep. by its Proprietor, Sri Venu Gopal Puram, D.No. 8'2-,681N1, Shivaji Nagar, Siddipet, Telangana - 502103' ...PETITIONER AND 1. Union of lndia, rep. by its Secretary (Revenue), Ministry of Finance, North Block, New Delhi - 110001. 2. The irincipal Commissioner of Central Tax, Medchal GST Commissionerate, Hyderabad, Telangana. 3. Tlie Superihtende;t of Central Tax, (GST)' Siddipet GST Bange, Medchal Divisiori, 4th Floor, H.No. 18-19-25, BJR Circle, Siddipet' Telangana - 502103. +. itre Rssistant Commissioner of Central Tax (GST), Medchal CGST Division' H.flo. A-Z-ZI tl and 4th Floor, Sri Aditya Towers, Sri Sai Enclave, Old Bowenpally, Secunderabad -50001 1. S. itre tr,tanager, Central Bank of lndia, No. 8-2-61, Bharat Nagar, Siddipet - 5o2lo3' ...RE.P.NDENTS 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 an appropriate writ. order or Direction, particularly one in the nature of Writ of Mandamus. (i)Declaring the action of the 3rd respondent in passing the impugned Order-in-Original No.06/2023-2a-Adjn (Supdt) GST dated 21.11-2023 along with an unsigned Summary of the Order in Form GST DRC 07 for the multiple assessment years i.e. A.Ys.2017-1 8 to 2019-2O of the Central Goods and Services Tax Act, 2017 as illegal, arbitrary, without jurisdiction and violative of principles of natural justice and set asidb the same as the same is non- est in the eye of law, (ii)Declaring the action of the 4th respondent in issuing the Garnishee notice under Section 79(1Xc) of the Central Goods and Services Tax Act, 2017 in FORM GST DRC-13 dated 05.02.2025 to the sth respondent bank pursuant to the Order-in-Original No.06/2023-24-Adjn (Supdt) GST dated 21.11.2023 for the multiple assessment years i e. A.Ys.2017-18 to 2019-20 issued by the Respondent No.3 as illegal, arbitrary, without iurisdiction and violative of principles cf natural justice and set aside the same. lA NO: 1 AF 2026 Petil:ion under Section 'l 51 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 of all further proceedings pursuant to the Order-in-Original No.06/2023 -24- Adj n (Supdt) GST dated 21.11.2023 for the multiple assessment years i.e. A.Ys.2017-18 to 2019-20 issued by the Respondent No.3 and the Garnishee notice underr Section 79(1Xc) of the Central Goods and Services Tax Act, 2017 ill FORM GSI- DRC-13 dated 05.02.2025 issued by the 4th respondent to the Sth respondent bank. Counset for the Petitioner: SRt S.V.BHARAOWAJA FOR SRI K.LAXMA REDDY Counsel for the Respondent No.1: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 TO 4: SRI DOMINIC FERNANDES' SENIOR SC FOR CBIC Counsel for the Respondent No.5: -

The Court made the following: ORDER

I TN THE HIGH COURT FOR THE, STATE OF TELANGANA AT HYDERABAD THE AND THE HON'BLE SRT CE G.M.MOHIUDDIN WRIT PETITION No.8266 of 2026 DATED: 23.03.2026 F Between: IWs. Sri Sai Thirumala Medical Hall, Rep. by its Proprietor, Sri Venu Gopal puram, D.No.8-2- 68/ N l, Shivaj i Nagar, Siddipet, Telangana-S02 I 03. AND Union of [ndia, Rep. by its Secretary (Revenue), i\4inistry of Finance, North glocJk, New Delhi - I I0 001 & 4 others Petitioner Respondents OITDER: Heard Mr' s'v.Bhara d,waja, learned counser representing Mr' K'Laxma Reddy, rearned counser appearing for the petitioner and Mr' Dorninic Fernandes' learned Senior Standing counser for centrar Board of Indirect Taxes and customs (GBIC) appearing for respondent Nos.2 to 4. 2' The instant writ petition has been preferred with the rorow.ing prayer: ..For the reasons statcd in the accorr this Hon,ble court lra-r,tr.- pl.ur..g panyirlg affidavit, thc petitione. herein prays that particularly one irr rhc nature of \vri,;Jililppropriatc writ, ortler or Dircction, : I

2 (i) ,)cclaring the action of the j'd respondenr in passing the impugncd order-in-original No.c6l2023-24-Adjn (Supdt) GST dated 21.11.2021 along rvith an unsigned Sunrmary of the order in Form GST DRC 07 for the multiple asscssmenr ycars i.e. A.ys.20l7- l g to 2019-20 of the central Goods and Services '[ax Act, 20 l7 as illegal. arbitrarl,, rvithrrut juri iction and violative of principles of natural justice and set aside the samc as th() same is non-est in the eye of law, (ii) Declaring the action of the 4th respondent in issuing thc Garnishee norice under Secticn 79(l)(c) of the central Goods and Services Tax Acr. 2017 in FoRjvl GST DRC-13 dated 05.02.2025 to the 5'h respondent bank pursuant ro rhe Order-in-Original No.06i2023-2a-Adjn (Supdt) GST dated 21.11.2023 for the multiplc assessnrent years i.e. A.Ys.20l7-18 to 2019-20 issued by the Respondenr No.3 as illcgal, arbitrary,. without juri iction and violative of principles of natural -iustice and set aside the sarne:. (iii) and pass such other order or orders as deem fit and proper in the circurnstances of the case "

3.

Learned counsel for the petitioner submits that the bankers have issued Form GST DR'l-13 dated05.02.2025 to attach the bank accounts for proposed recovery. Therefore, the petitioner has approached this Court in the preserlt writ petition. Learne,d counsel for the petitioner fufther submits that the petitioner may be allowed to approach the appellate authority to challenge the order dated 2l.l1.2023. 4.LearnedSeniorStandingCounselforCBICSubmitsthattheinstantwrit perition has been f,rled more than 2 years after passing of the impugned order' The prayer in this writ petition is hit by the ratio rendered by the Apex court in AssistantComrnrissioner(CT)LTU,Kakinadav.GlaxoSmithKline consumer Hearrlh care Limitedl. Therefore, the case may not be entertai,ed' '(zozo) 19 scc 681

J

5.

Having considered the submissions of the learned counsel for the parties, we are not inclined to entertain the instant writ petition assailing the impugned order dated 21.11.2023 in view of the ratio in Glaxo Smith Kline Consumer Health Care Limited (supra). It is up to the petitioner to approach the statutory authority, if permissible in law, against the irnpugned order.

6.

The instant Writ Petition is, accordingly, disrnissed. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. ED ABDULLA KHAN ANT REG //// N OFFICER

1.

One CC to SRI K.LAXMA REDDY, Advocate

2.

One CC to SRI N.BHUJANGA RAO, To rNDrA IOPUC]

3.

One CC to SRI DOMINIC FERNANDES, SENIOR

4.

Two CD Copies PSK./PMK GENERAL OF cBrc toPUCl

HIGH COURT ATED:2310312026 WP.No.8266 of 2026 DISMISSING THE WRIT PETITION WITHOUT COSTS Jr tj 0I Ar:i 10?6 r':1=::: ' t-;-a L.i f ,..o'j' Ei -1 r,. j0 ,t .,,iTF li /1 3

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.