Mahadev Hardware vs. The Assistant Commissioner Of Central Tax
Held
The Court directed the proper officer (Respondent No. 1) to decide the petitioner's rectification application in accordance with the law within two weeks of receiving a copy of the order. The Court also ordered that the respondents shall not proceed with the recovery of outstanding dues pursuant to Form GST DRC-13 dated 30.07.2025 until a decision is taken on the rectification application. The Court explicitly stated that it had not made any comments on the merits of the case. The petitioner was advised to raise their cause of action in an appropriate proceeding if aggrieved by the decision on the rectification application. The Court did not make any comments on the alternative submission regarding the refund based on the retrospective amendment of Section 16 of the CGST Act, 2017.
Facts
The petitioner, Mahadev Hardware, filed a writ petition challenging a Form GST DRC-07 dated 05.05.2024, an Order in Original dated 03.04.2024, and a Form GST DRC-13 dated 30.07.2025. The petitioner had filed a rectification application against the Order in Original, which was pending disposal. The impugned Form GST DRC-13 was a garnishee notice for recovery of the imposed liability. The petitioner sought directions for the disposal of the rectification application and, alternatively, relief based on the retrospective amendment to Section 16(5) and (6) of the CGST Act, 2017, concerning the filing of returns for the tax period 2018-19. The respondents are the Assistant Commissioner of Central Tax, the Superintendent of Central Tax, the Union of India, and the Branch Manager of Karur Vysya Bank.
Key Issues
1. Whether the Court should direct the proper officer to dispose of the petitioner's rectification application, considering the delay in its filing? (Question of law and procedure). The petitioner argued that the proper officer should be directed to dispose of the rectification application, including condoning the 14-day delay in its filing. The petitioner also contended that they are entitled to a refund based on the retrospective amendment of Section 16(5) and (6) of the CGST Act, 2017, as their returns for 2018-19 were filed within the extended time. 2. Whether the recovery proceedings initiated via Form GST DRC-13 should be stayed pending the decision on the rectification application? (Question of law and fact). The revenue contended that the rectification application was filed beyond the six-month period prescribed by Notification No. 22/2024-Central Tax dated 08.10.2024.
Sections Cited
Section 16(5), Section 16(6)
AI-generated summary — verify with the full judgment below
[ 348E I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION 29s93 0F 2A25 Between: Mahadev Hardware, Rep by its Sole Proprietor Mr. Dewasi Peeraram H.No. 1-3l9lNl and P, Sai Nagar Colony, Boduppal, Medipally Medchal Malkajgiri, Telangana- 500092 ...PETITIONER AND 1. The Assistant Commissioner of Central Tax, Uppal CGST Division, Telangana.
The Superintendent of Central Tax, Uppal CGST Range, Uppal CGST Division
The Union of lndia, Through Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001
The Branch Manager, Karur Vysya Bank, Boduppal Branch, Plot No. 2, Govind Towers, East Hanuman Nagar Opp. Hanuman Temple, Boduppal, Boduppal Main road' Telangana-39 ...RES'.NDENTS Petition'under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the pigh Court may be pleased to issue an appropriate writ, order, or direction, particularly in the nature of Writ
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