Cause title — parties, addresses and appearances
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HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
WEDNESDAY,THE TWENTY FIFTH DAY OF MARCH
TWO THOUSAND AND TWENTY SIX
PRESENT
E HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
AND
THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN
l.A.No.1 oF 2025:
REVIEW l.A.No.4 OF 2025 AND
l.A.No.1 OF 2026
IN
WRIT PETITION NO: 35628 OF 2024
t.A.
1 oF 2025
Betwden:
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M/s.Sh Venkateswara Films, 36, 7-3-709, B, 2nd Floor, R.P.Road, Secunderabad,
Hyde/abad - 500 003. Rep.by its Managing Partner Mr.V.Venkata Ramana Reddy
... REVIEW PETITIONER/PETITION ER
D
1
AN
2
The Additional Commissioner of Central Tax, Office of the Commissioner of
Central Tax, Central Excise and Service Tax, Secunderabad
Commissionerate, GST Bhavan, Opp. L. B.Stad ium, Basheerbagh, Hyderabad
- 500 004.
The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block,
New Delhi - 1 10 001.
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 OO1.
3.
...RESPONDE NTS/RESPONDENTS
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
pleased to condone the delay of 313 days in re-submitting the returned bundle of
Review Petition in W.P.No.3562B of 2024, returned as per the Endorsement,
dated 03.02.2025 by the Registry of the Hon'ble Court, in the interest of justice
and equity, as otheruvise, the Petitioner will bt put to severe loss and hardship.
REVIEW l.A.Nc,.4 OF 2025
Between:
M/s.Sii Venkateswara Films, 36, 7-3-709, B, 2nd Floor, R.P.Road, Secunderabad,
Hyderabad - 500 003. Rep.by its Managing Partner Mr.V.Venkata Ramana Reddy
...REVIEW PETITIONERYPETITIONER
D
AN
1
The Additional Commissioner of Central Tax, Office of the Commissioner of
CentralJ'ax, Central Excise and Service Tax, Secunderabad
Commiss;ionerate, GST Bhavan, Opp.L.B.Stadium, Basheerbagh, Hyderabad
- 500 00,1.
The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block,
New Delhi - 1 10 001.
The Cenl:ral Board of lndirect Taxes and Customs, Rep. by its Chairman,
Ministry of Finance, Department of Revenue, North Bl6ck, Central Secretariat,
New Delhi - 100 001.
...RESPONDENTS/RESPONDENTS
The Unicn of lndia, Rep. by its Secretary, Ministry of Finance, North Block,
New Delhi - 1 10 001.
The Cen:ral Board of lndirect Taxes and Customs, Rep. by its Chairman,
Ministry <lf Finance, Department of Revenue, North Block, Central Secretariat,
New Dellri - 100 001.
...RESPONDENTS/RESPONDENTS
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lPetition lnder Section 114 R/w.Order 47 Rule 1&2 of 151 of CPC praying
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that iri the circumstances stated in the affidavit filed in support of the petition, , the
High Court m:ry be pleased to Review the Order, dated 02.01.2025 in Writ
t'
Petiticjn No.35e 28 of 2024 passed by the Hon'ble Division Bench-ll and pass such
further orders.
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r.A.Nd.1 0F 2026
Betwden:
I
M/s.Sii Venkateswara Films, 36, 7-3-709, B, 2nd Floor, R.P.Road, Secunderabad,
Hvderabad - 50C 003 Rep.by its Managing Partner Mr.V.Venkata Ramana Reddy
...REVIEW PETITIONER/PETITIONER
AND
1,
The Additional Commissioner of Central Tax, Office of the Commissioner of
CentralTax, Central Excise and Service Tax, Secunderabad
Commiss;ionerate, GST Bhavan, Opp. L. B. Stadium, Basheerbagh, Hyd erabad
- 5OO 002t.
2.
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3
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Petition under Section 151 CPC praying that in the circumstances stated in
avit filed in support of the petition, the High Court may be pleased to
The above said batch of writ petitions was disposed of in favour of the
ue on the plea of limitation by granting liberty to the petitioners to avail
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Oirectitne 4th Respondent to revoke the Garnishee Notice in Form GST DRC-13,
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datedl 24.02.2026 issued to the Sth Respondent Bank, forthwith, for the tax
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periocis 2018-19 to 2O21-22 under the IGST/CGST/SGST Act 2017, pending
dispo{al of the above Writ Petition, as othenvise, the Petitioner will be put to
severb toss and hardship.
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iIThese petitions coming on for hearing, upon perusing the petitions and
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affida'Lits filed in support thereof and upon hearing the arguments of SRI SHAIK
JEELANI BASHA, appearing on behalf of Petitioner, SRI DOMINIC FERNANDES,
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Sr.SC FOR CBIC appearing for the Respondents No.1 & 3, the Court made the
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following: ORDER i t ItVtr. Strait< Jeelani Basha, learned counsel for the petitioner. t lMs. Pravalika, tearned counsel representing Sri Dominic Fernandes, + I learndd Senior Standing Counsel for Central Board of Indirect Taxes and i Custdms (CBIC), appears for respondents No.1 and 3. it.o.n o., of Z02S is filed to condone the delay of 313 days in resubmitting the R6view l.A.No.4 of 2O25. f Review l.A.No.4 of 2025 is directed against the impugned order dated I 02.0i )ZOZS in W.P.No.1154 of 2024 and batch in which the present writ petition ; i was also one of them. I il.A.No.l of 2026 is filed seeking revocation of the garnishee notice dated i 24.O2i2026. the Reve Iii i..r i"':,ii ; ff #i il::1 1 .. l1li i I In tne JmeOy of appeal. Some of the writ petitioners, however, fited a review petitiAn in the disposed matter on the plea that the other grounds taken in writ petitions i.e., the show cause notice and impugned assessment were unsigned, were not decided. The Coordinate Bench of this Court i vide order passed in one of the Review l.A.No.3 of 2025 in W.P.No.33954 of 2024 Vide order dated 02.05.2025 disposed of the review application by setting l asideithe show cause notice and the impugned orders on the ground that they i
WGIiT' To, t III I I i l l i I j l: I. t,.I. tu,i. H'Fi F [i LI I: l:r [.I: t. Ir' Iii' , i.t' , i:' iI1,. 1',1 i i' :' 1 2 3 4 5 6 7 B I t nsigned reserving liberty to the respondents to issue fresh show cause i notice. :iLearned counsel for the review petitioner submits that though the I revie\,t l.A.No.4 of 2O25 was filed Iong back, but the same has been taken up on I mentibning as garnishee notice has been issued upon them on 24.02.2026. He I prays!that similar order may be passed in the case of the present petitioner. i iLearned Senior Standing Counsel for CBIC prays for and is allowed I three heeks tinne to file counter affidavit. I I List the matter on 27.O4.2026. I Itn ttre nneantime, no coercive steps be taken against the petitioner I pur ant to the garnishee notice dated 24.02.2026. . MOHD. ISMAIL EPUTY REGISTRAR //II SECTION OFFICER The Additional Commissioner of Central Tax, of the Commissioner of CentralTax, Central Excise and Service Tax, Commiss;ionerate, GST Bhavan, Opp.L.B - 500 004. Basheerbagh, Hyderabad The Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi - 110 001. The Chairman, Central Board of lndirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 00'. One CC lo SRI SHAIK JEELANI BASHA, Advocate. [OPUC] One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC. loPUCl One CC to SRI N.BHUJANGA RAO, Deputy Solicitor General of lndia, High Court for the State of Telangana at Hyderabad. [OPUC] The Section Officer, Division Bench-ll, High Court for the State of Telangana at Hyder:rbad. The Section Officer, POSTING Section, High Court for the State of Telangana at Hyderabad. Two CD'3opies. BSK GJP YY
HIG COIJRT ED:2t510312026 ORDER LI o.1 OF 2025; EW l.A.No.4 OF 2025 AND l.A.J,lo.l OF 2026 Ii INI i wpjNo.3:i628 of 2a24 ERIIIG THE I.As Lrsr oN 2710412026 f i-iE s D () -;![l il r: i: i -@eE @Yr W-^.fu -/[\l\r' \(d\ ' * 1 t APff 20?fr .']r "*q** ,. 'ri I '3.. .ir :ri: ' $r.1 . .4it.i..{'. :d _:'. ' ..i' I n ., .ri.' C ,i t.i .di. :,: .r :tti:. i i t, -t .:rr:i...: i ) rti, 1: \
