Dilip Super Market vs. Superintendent Of Central Tax - Telangana High Court, 03 April 2025

Cause title — parties, addresses and appearances

[ 3446 ] H|GH couRr'?+ I+ED:IiIEASF TELANGANA (SPeciai Original Jurisdiction) THURSDAY, THE THIRD DAY OF APRIL WOIiOUSAND AND TWENTY FIVE THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKAYARA PRESENT WRIT PETITION NO:9847 0F 2025 Between: Rj'H'"', j?7Jie'*t"[TJfi ;l:?:#.:+s,:iLh,It'o5ifl "rAsarwar2e/3rt'sround .....PETITIONER AND 1. Superintendent of Central Tax' Towlichowki Range' Abids GST Division' Akira ' 5hi'6;;Flrra, HYderabad-5oooo1' 2. Assistant Commissioner" Central Tax' Review Section' Hyderabad GST Commissionerate ' 3. Kotak Mahindra Bank' Represented by Branch,Manaoer' 3-6-140' Ward No 6' Ground Ftoor, r.,retal Hh;U;, Hil;y;ihnagar, Hyderabad 500029. *riHl,"":'l:b1b:[H:AiJiASJStB:'r',"rffi '8fl#["-::XEffi i:li$]ts'Jlil 11ooo1 ' ""RESP.NDENT' PetitionUnderArticle226oflheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be ;;; to issue a Writ, order or direction particularly one in the nature of a writ Of Mandamus or any other appropriate writ declaring ) Order in Original bearing No. O2i2O23-24-GST dated 22'12'2023 issued along with Form DRC-07 dated 16.05.2024 vide Reference No 2D3605240297572 by Respondent No'1 under section 74 ot thecGST Act and consequent bank attachment dated 21'03'2025 issued under Section 79 of the CGST Act by Respondent No 3 as being a nullity and non-est in lirw c n a 1 6 o s 20 24a nd a s o,,",, ;""""il:"],:il:ill :i ::$"ff :.i,il;l I illll in accordance wittr the scheme of the GST Acts. I.A.N O:1 oF 2025 t.A.NO :2 OF 2025 petition uncer Section 151 cpc praying that in the circumst:nces stated in the affidavit fired rn support of the petition, the High court may be preased to suspend the bank attachment notice issued by 3rd Respondent 10r recovery of the disputed amo'nts dated 21 .03.2025 under section 7g of the .GST Act, pending disposar r'f th e writ petition as othenrrrise the petitioner wi, be put to severe loss and hardship. petition Unc,er section 151 cpc praying that in the circumstances stated in the affidavit fired in r;upport of the petition, the High court may be preased to stay the order in origina bearing No.02,2023-24-GST dated 22.12.2oz3issued arong with Form DRC-07 dahrd 16.05.2024 vide Reference No.2D3605240297572 under section 74 0f the'.GST Act by Respondent No.'l and any c.ercive steps against the Petitioner.by .:he Respondents. Counsel for the petitioner : SRt PRAVEEN K. NAIR $xffi:lrs.J3irft3.Jll3,"Jfxos.1 & 2 : sRr DoMlNrc FERNANDEs (sENroR Counsel for the Respondent No.3 : _ ssliE"+JH 8E^lE"_T:tt l^: S,l. : s RI GAD I p RAVE E N KU MAR, D E pury

The Court made the fi>llovrring ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL THE HON'BLE SMT. JUSTICE R"ENUKA YARA TPETITIO AND N No. 9847 of 2025 WRI iief Justice Sujog Paul) ORDER: (Per ttle Horu'bte the Acting C Sri Praveen K Nair' Iearned counsel for the Petitioner and Counsel for CBIC, for Sri Dominic Fernandes' learned Standing respondent Nos' I and 2

Heard on admisslon

This writ petition assails the Order-in-Original dated 22'12'2023'

The present writ petition is filed on 28'03'2025'

Learned counsel for the petitioner submits that Form GST DRC- 07 dated L6.O5'2O24 is an unsigned document

On a specihc query from the Bench regarding the delay in assailing the order dated' 22'12'2023' learned counsel for the petitioner has drawn our attention only to paragraph No.6 0f the writ aflidavit' The learned counsel for the petitioner has not explained the delay in assailing the order d'ated' 22'12'2023 after considerable long time' The petitioner had a remedy of appeal against the Order-in-Original dated 22.12.2023 wirhin a period of ninery days. The Apex court in l

2 Assistant Co mmissioner (CTf LTU, Kakinada v. Consuher Health under: - Care Limitedr 1n Paragraph No.1() Glaxo Smith Kline opined as ^rr., *: r tay low reverl to the F.r,ll p^_-, :ra_desh )righ courr t;;;;;;;;:'l-::"h decision or the Andhra i,?fft, i['i'il'!, ": !;lii';;';o:": tr;,;r:[X-^u.o t'i' ""i;i;' i-.# ;; r,l ,"ijl;,*Il"h h"; ;;;;;#,'; il:- ()nLinc r'vd 21 !ta,.v. unin ,t,"tidi, High, court i;';;^;;i;,i;: tal<en rrv rhe Full rgT*:iif :'if i::i,;iJ:f :';ft*tlrffoilix'',n,l|l"':l laf +i ;i i,i,;l,:'*3;l"iry{{I;,nhi} ; i# ilrrr i::flr, I ::; l.::""x ;1.1"" * 1.'n".prorced s ",, n,ri -;Ii" Srisaicrion li ,;: ;",;i,"6.i1, "Jffi 1*j;*ifa,l:j J;x ,, ,[i uonstrluLro l. l'lris apf,roach is farrrr.,, ,, ',^'-_- j-6 ana :z z or trle ]l_av the j rrisrtiction ;;.'riffi'%"',:j," i:, : marrer "r ,L.tr*e aSSeSSee rn: Ly a;,prOaCt ur appeal r:xpir.r; ro.n,1,ll" HisL c"r.i;;."',n1 "'u"' cas( ' the H:{"rd'i*:.{itJff t"1T[:*]t"'Tu;i::::[[riltl .ift:".?',fl:Tllt ,**l*r; ",i,;:fl:'Ti.T5 "r cros5 pq 6i *h"'no1,,",*i,*"',Ji['j,;'.!:;;il#iti:Till;ir'l].,il"l such a chal eng. ura ^I-"'11"". tne Hrgh Courr Bround that idre-)rativ" .t"3 1"o non-"rii ,,r" -") tu' accc( e to ,"--**f rl++lli*ir*:i#*"l:"::i- ::.::r.,"_,r,,i._I,ii^il,rf;"':F.S:*";ij"'T,Hj"i::"1T: ,::d*H?,#13*lirlil"*,i:;+$*l:n"?,r**' ;:.^--trr/yccv. Gujan l-u.,!! r scc 42 , trorf,t.'l?t:y-zransmrcstoi racE trrat the ){igh "or*'lt scc- 1Cirrl *z i" "iti co'pn' Ltd" [*j,i:l#i$il-,$iti]:iiH,x=.';j":"lffi {tr n si or A"fitJT:i:"r"ilt:,J,7 ' (2020) t9 scc 681 II ru- Ftt \

3 7 . In view of the aforesaid judgment of the Apex Court' the petitroner could have hled the writ petition within the statutory period of limitation for frling the petition' The petition is filed with suffiiient amount of delay and without there being any expianation for delay' For this reason alone' we are not inclined to interfere in the matter' render the legislative scheme provision otiose'" and intertion behind the stated (EmPhasis suPPlied) is dismissed' No The admission is declined and the writ pet'it1on B To order as to costs' Miscelianeous Petitions Pending' it anY, shall stand closed' D PU ,[RUE COPYI' SECTION OFFICER

L, The SUP Akira Sh The Ass erintend ikhara P istant Co ent of Cent laza, HYde mmissione ral Tax' rabad- 50 r, Centra Towlichowki Range' I Tax, 0001 Review Sect Abids GST Diviston, ion, HYderabad GST 3-6-140, Ward 3 The Kotak Mahindra und Floor' Netaii Bhava Bank, ReP h the Princ t of Revenue resent n, HimaY rpal Secr , udvo ed bY Branch athnagar g Bhavan' etary to th Manager' , HYderab e Govern North Blo ad 500029 ment, ck, New Delhi- Ministry Commissionerate' No.6, Gro +.Union of India,, Throug o{ Finan-ce , DePartmen

5.6.

One CC One CC to SR to SRI I PRAVE DOMIN ENK IC FERNANDES NAiR, Advocate I (sENlo oPucl R STANDING COUNSEL 110001 f"&1"+- K,MAR' DEPUTY SOLTCITOR GENERAL

FOR CB One CC lc) Ad to SRI vocate GADI oF TNDIA' Advocate 8 SA LS Two CD CoPles (oPuc) ,-K.AMMAJI I

HIGH COUFiT DATED:03t\4tZ.O2S ORDER WP.No.984t of ;ZO2S DISMISSING ]THE W.P WTHOUT COSTS. .ru= \ nE STA fa o ((( \9 \ 1i f PB 2116 o I t 1TC,HgO /0 /z zS/r,/-2,