M/S INDIA Prime vs. State Of Telangana - Telangana High Court, 02 July 2026

Cause title — parties, addresses and appearances

[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juripdiction) THURSDAY, THE SECOND DAY OF JULY TWO THOUSAND AIID TWENTY SIX PRESENT 'rHtE r-r0,NOURAtsLE THE CIilEF JUST',tCE SRil,ApAkFjSH [(UMAR STNGH rl ANDI : THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 26937 OF 2025 Between: M/S lndia Prime, Represented by its Froprietor: Deepak Manohar Balwani, S/o Manoharlal Balwani Aged About. 36 Years Occupation, Business, Fl/o No.TF3, 3rd floor, 4-3-279 to 288, Anthem Arcade, Gujrati Galli, Hyderabad 500 095 Telangana State ...PETITIONER AND '1 . State of Telangana, Represented by its Principal Secretary Commercial Taxes Department, Telangana Secretarlat, Hyderabad 2. The State Tax Officer-1, Abids Circle, Abids Division, Hyderabad TG 3. The Commissioner of State Tax, TGST Bhavan, Hyderabad. ...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 writ, order or direction more particularty one in the nature of Writ of Mandamus declaring the action of the Respondents in placing lien/attachment on the Petitioners Bank Accounts Under Section 73 of the TGST Act, 2017 and CGST Act, 2017 as illegal, arbitrary, unconstitutional and without jurisdiction consequently suspend the Proceedings No. 2D3602250926563 Dated 28.02.2025 issued by the 2ND respondent pertaining to the petitioners Bank Accounts bearing Nos. 10078256732 of IDFC Bank, Himayathnagar Branch, Hyderabad, lClCl Bank A,/c no. 041001004306. Abids Branch. Hyderabad and other Ar;counts lien/attachment pertaining to petitioner firm. l.A. NO: 1 OF 2025 Petiti,cn under Section 151 CPC praying tirat in the circumstances stated in ther affidavit filed in sLrpport of the petiticn, the High Court nray be pteased to Stay of all furiher proceedrngs in respect of Proceetlings No. ZDI]60225C926563 Dated 28.02.2025 issued by the 2nd rescondent pertainirrg to petitioner banlt accounts peirdlng disposal of the abovr: Writ Petilir:"r. I Counsel for the Petitioner: l,/ts Ri\HEEtil Ul\lNlSA, FIEPRESENTING S RI, SATYANAFi,AYANA DHARM,APURI Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TTIE IION'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.26937 of 2025 DATED: 02.07.2026 Between: IWs.INDIA PRIME Represented by its Proprietor Deepak Manohar Balwani .. Petitioner AND State of Telangana, Represented by its Principal Secretary, Commercial Taxes Department, Telangana Secretariat, Hyderabad & 2 others .. Respondents ORDER: Ms. Raheem Unnisa Sultana, learned counsel representing Mr. Satyanarayana Dharmapuri, leamed counsel, appears for the petitioner. Mr. Swaroop Oorilla, leamed Special Government Pleader for State Tax, appears for the respondents.

The writ petition has been preferred with the following prayer: "For the reasons stated in the accompanying aflfidavit, the petitioner herein prays that this Hon'ble court be pleased to issue a writ, order or direction more particularly one in the nature of Writ of Mandamus I \

2 declaring the action of the Respondents in placing lien/attachment on the Petitioner's Bank Accounts Under Section 73 ofthe TGS.I Act, 2017 and CGST Act, 2017 as illegal, arbitrary, unconsritutional and without juri iction consequently suspend the proceedings No. 2D3602250926563 Dated 28.02.2025 issued by the 2nd respondent pertaining to the petitioner,s Bank Accounts bearing Nos. 100j8256732 of IDFC Bank, Himayathnagar Branch. Hyderabad. ICICI Bank A/c no. 041001004306, Abids Branch, Hyderabad and other Accounts lien/attachment pertaining to petitioner firm and pass such other order or ordcrs as this Hon,ble Court may deem fit and proper in tlte circumstanccs of the case and in the interest ofjustice.,,

The adjudication order has not been brought on record. on r0.09.2025, the following order was passed due to non-appearance ofthe petitioner: "None for the petitioner. At request of lcamed Special Govemment pleader for State Tax, appearing on behalf olthe respondenrs, list on 15.09.2025.,,

Again on 18.06.2026, no one had appeared for the petitioner and as no adjudication order had been challenged, the matter was again adjoumed to 25.06.2026 under the caption "for dismissal". on the pre'ious date, a request was made fbr adjournment on the ground of ill-health of learned senior Counsel. 5' Today when the mattcr rs called out, Ms. Raheem unnisa sultana, leamed r:ounsel submits that no instructions have been received from the petitioner.

Leamed Special Govemment pleader for State Tax submits that in the absence of the adjudication order and the rerevant documents, the challenge to the garnishee notice may not be entertained. In view oI'the fact that the I

3 petitioner has remained unrepresented on successive dates earlier and no adjudication order has been brought on record despite adjoumments, it appears that the petitioner is not serious in prosecuting the instant matter.

Accordingly, the instant Writ Petition is dismissed. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. . P.C.SULEKHA DEVI SS TANT REGIST ,// L SECTION OFFICER To,

One CC to SS1. SATYANARAYIiNA DHARMAPURI, Advocate [OPUC]

Two CCs to sRi s\rirtFlooli ooal[rn, SPECIAL Go\fi'PLEADEI:I FCIF{ L STATE TIU( ,l-ligir rloi.,lt fcr the Stdto of Telangana At tlyder'abad [L)I-JT]

Two CD Copies DAN GJP .+,

HIGH COURT D/\TED: AZ|A712A26 OI{DEFI WF.ltio.2t50l)7 of 2A25 DISMISSING THE WRIT PETITION WITHOUT COSTS ,// ._) ..) i 24 JUL roffi r.) '': -?- [.sr,,ir rt c)'' A,' {:+/ .rfo:/ .:-// :f ,,1c'\'6