BharatTaxGST

M/S. N.S.K.Industries vs. The Assistant Commissioner Of Central Tax

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WP/27729/2025HC TelanganaGSTCNR HBHC01040022202516 September 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRl. KOHIR BHASKAR REDDYFor Respondent: SRI DOMINIC FERNANDES, (senior standing counsel for CBIC)

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Cause title — parties, addresses and appearances
a [ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY.THE SIXTEENTH DAY OF SEPTEIMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 27729 OF 202s ( Between: AND 1 2 3 M/s N. S. K.lndustries, O/o. Plot No.22BP,Sy. No.228, Ravalkole Village, Medchal l\4andal, I\/edchal,t\/a lkajgiri District, Telangana-501401 , Represented by its Proprietor, Nidiganti Venkat Ramana ...PETITIONER The Assistant Commissioner of Central Tax, Medchal GST Division, Medchal GST Conrmissionerate, Secunderabad The State of Telangana. Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001 The Canara Bank, Rep. by its branch Manager, Medchal Branch, Plot No.94, Chandra Nagar Colony, Main Road, Medchal, Medchal-lvlalkajgiri Dist,, Telangana. 4 ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the Order-in- Original Nc.10012024-25/GST/Medchal,dated 2410112025 along with Summary of Order in Form GST DRC-07 daled 2410112025 under Section 73 of the CGST/SGST Act 20 17,and thereby levying tax and penalty of Rs.40,78,583/ for the tax per/ods in year 2023-24, without considering the fact that the petitioner had paid an amount of Rs.27 .08 ,7 49/- out of total tax liability of Rs.37,07,802/- in Form GST DRC-03 dated 05/10i2O24 i.e.. much before issuance of Showcause notrce dated 2211012024, and without giving personal hearing opportunity is I I violative of principles of natural justice, arbitrary, without Jurisdiction, and violative of Article 265 of the Constitution of lndia the action of the 1St respondent in not generating DIN in Forms GST DRC-07, dated24101l2O25, is not valid in the eye of law and consequently set aside the Order-in- Origrnal No.10012024- 25lGST/lt4edcha l, datecl 2410112025 along with Summary of Order in Form GST DRC-07 dated 2410112025 passed by the '1't Respondent, as null and void, lA NO: 'l OF 2025 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 bank attachment notice issued in Form GST DRC-13 dated 04.06.2025 under section 79(1)(C) of GST Act, by the 1't respondent to the 4th respondent and also di'ect the 4th respondent to de-freeze the bank account of the petitioner, pending clisposal of the writ petition lA NO:2 OF 2025 Petition under Section 151 CPC praying that in the circurrstances stated in the affidavit filed in support of the petition, the Hrgh Court may be pleased to Suspend the Operation of the Order-in- Original No.10012O24-25/GST/Medchal, daled 24.01 .2025 alonq with Summary of Order in Form GST DRC-07 dated 24.01 .2025 issued by 1't respondent under the IGST/CGST/SGST Act 2017,pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. KOHIR BHASKAR REDDY Counsel for the Respondent Nos. 1&3: SRI DOMINIC FERNANDES (senior standing counsel for CBIC) Counsel for the Respondent No.2: GP FOR COMMERCIAL TAli Counsel for the Respondent No.4:--

The Court made the following: ORDER t a o a THE HON'BLD THE CIIIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.27729 of 2025 ORDER: Learned counsel Sri Kohir Bhaskar Reddy appears for the petitioner. Sri Dominic Fernandes, learned Senior Standing Counsel lor Central Board of Indirect Taxes and Customs (CBIC), appears for respondents No. 1 and 3. 2. The '"r,rit petition has been preferred against the order-in-original dated 24.O1.2025 along with summary of ordcr in Form GST DRC 07 dated 24.O1.2025 passed r-rr-rcler Section 73 ol the Cer-rtral Goods and Services T:ix Act, 2017, lor the tax period 2023-2024 imposing the tax, penalt1, and interest.

3.

The petitioner has approached this Court alleging that it has come to know about the liability only upon the issuance ol the garnishee notice in Form GST DRC-13 on 04.06.2025 for attachment of its Bank account (Annexure P.6).

4.

Hor,n,ever, after some a.rguments, learned <:cuusel for the petitioncr seeks libertl' to the petitioner to preler an appeal againsl the order ir-r original. Hc submits that some delay migl-rt l-iave been occurred in approar:hing the appellate auttrority and thercfore. he ma1' be directed to consider it svn-rpath etically.

5.

Learncd Senior Standing Counsel for CBIII submits that the pt:t i -ioner was at liberty to preler zLn appeai against the o rder-in-original and DRC-07 tal<ing all the grounds its are available in la'nv and on lacts before thc appellate authorit), in respect of the subject tax p()riod.

6.

I{or.vever, upon hearir-rg thc iearncd counsel for the parties, since the petitioncr sccks libcrtl, to prel'er all appeal, we do not wish to comment on the merits of the contentions raised by the parties

7.

If the petitioner prefers an appeal u,ithin a period of tu,o weeks lr'ith statutory pre deposit, thc lcarned appellate authority would consider it ir-r accordance rvith larv also keeping into consideration that it has been pursuing the E- !---l

-------,--,.'.....:-- writ remedy before this Court in the meantime as well. The petitioner will be at liberty to take all the grounds in law and on facts before the appellate authority. B. The ri rit pe tition is accordinglv disposed of with the aforesaid liberty. Hor,l,evcr, there sl-rall be no order as to costs. Miscellaneous applications pending, il any, shall stand closecl. AS - C. DEEPIKA STANT REGISTRAR ,// S CTION OFFICER

1.

The Assistant Cornmissroner of Central Tax. Itledchal GST Division, Medchal GST Commissionerate, Secunderabad

2.

The Principal Secretary, Revenue (CT) Department, Telangana Secretariat, T.S.,Hyderabad

3.

The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance, Department of Revenue. North Block, Central Secretariat, New Delhi - 100 001

4.

The Branch Manager, Canara Bank, Medchal Branch, Plot No.94, Chandra Nagar Colony, lvlain Road. Medchal, Medchal-Malkajgiri Dist., Telangana.

5.

One CC to SRl. KOHIR BHASKAR REDDY, Advocate [OPUC]

6.

One CC to SRI DOMINIC FERNANDES (senior standing counsel for cBrc) toPUCl

7.

Two CCs to GP FOR COMMERCIAL TAX, High Court for the State of Telangana, at Hyderabad [OUT] B. Two CD Copies To, I W BM BS I I

HIGH COURT DATED:16109t2025 ORDER co 31 tlll 2q5 o I Snr.clrL 7 C) ,\ a- o WP.No.27729 ot 2025 DISPOSING OF: THE WRIT PETITION WITHOUT COSTS I 0- ll t

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.