Cause title — parties, addresses and appearances
IN THE HIGH COURT FOR THE STATE OF TELANGANA.
AT HYDERABAD
(Special Original Jurisdiction)
THURSDAY ,THE NINETEENTH DAY OF JANUARY
TWO THOUSAND AND TWENTY THREE
PRESENT
THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN
ANI)
THE HONOURABLE SRI JUSTICE N.TUKARAMJI
...PETITIONER
Between:
AND
1
M/s. Maram lnfra Prolects Ltd, 1/1 and 111lA, H.No. 11-13-194111C12,
Margadarshi Colony Road, RK Puram X Roads, Kothapet, Hyderabad -
500035. Rep. by its Managing Director Sri. Maram Satish Kumar, S/o. Krishna
Murthy, Aged about 54 Years.
2
The Commissioner of Central Taxes and Customs, Ragna Reddy GST
Commissionerate, Posnett Bhavan, Tilak Road, Ramkote, Hyderabad -500
001 Telangana, lndia.
The Deputy Commissioner, Anti Evasion Wing, Ranga Reddy GST
Commissionerate, Posnett Bhavan, Tilak Road, Ramkote, Hyderabad -500
001 Telangana, lndia.
3. The Superintendent (Anti Evasion Wing), Ranga Reddy GST
Commissionerate, Posnett Bhavan, Tilak Road, Ramkote, Hyderabad -500
001 Telangana, lndia.
4. The Principal Chief Commissioner of Central Taxes, and Customs,
Basheerbagh, Hyderabad.
5. The Union of lndia, Rep. by its Principal Secretary , Ministry of Finance, 4th
Floor, A-Wing, Shastri Bhawan, New Delhi 110001.
6. The Branch Manager, State Bank of lndia, Mohan Nagar branch Kothapet,
Hyderabad -500035.
7. The Branch Manager, Induslnd Bank Nariman point, Mumbai, Maharashtra.
8. The Branch Manager, Induslnd Bank, Kothapet branch, Hyderabad.
9- The Branch Manager, HDFC Bank, Saleem Nagar branch, Dilshuknagar,
Hyderabad
10.The Branch Manager, State Bank of lndia, DILSHUKNAGAR SME BRANCH
Dilsukhnagar, Hyderabad.
WRIT PETITION NO: 206 OF 2023
[ 3311 ]
I
.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 pleased to issue an appropriate writ, order or drrection particularly in
the nature of Writ of MANDAMUS declaring the action of the 1St respondent in
issuing the provisional attachment notice under section 83 r/w Rule '159(1 ) of the
CGST Rules 2017 in Form DRC -22 dated O811212022 to the respondents 6 to 10
as illegal, arbitrary, unjust, improper and violative of the principles of natural
justice, not in conformity with the provisions of the GST Act 2017 and Rules and
also to the Circular issued by the CBEC in Circular No. 15112112012-5T dated
1010212012 and the further clarification issued by the CBEC by way of a flyer and
in the teeth of the judgments of the Honourable Supreme Court and other High
Courts, and violative of articles 14, 19(1Xg), 21 of the Constitution of lndia and
consequently to set aside the same.
lA NO: 1 OF 2023
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 be to
suspend the provisional attachment dated 0811212022 issued to the Respondents
6 to 10 else the Petitioner would suffer severe loss and hardship.
Counsel for the Petitioner: SRl. A.V.A. SIVA FOR M V J K KUMAR
Counsel for the Respondent No. 1 to 4: MS. SAPNA REDDY FOR SRl. B.
NARASIMHA SARMA
Counsel for the Respondent No. 5: SRl. GADI PRAVEEN KUMAR, DEPUTY
SOLICITOR GENERAL OF INDIA
Counsel for the Respondent No.6 to 10 :--
The Court made the firllowing: ORDER I
I I THE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.2O6 of 2o23 ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhugan) Heard Mr. A.V.A.Siva Karthikeya, learned counsel petitioner and Ms. Sapna Reddy, learned counsel representing Mr. B.Narasimha Sarma, learned counsel lor respondent Nos. 1 to 4. We have also heard Mr. G.Praveen Kumar, learned Deputy Solicitor General of India for respondent No.5. 2. On 06.01.2023, we had passed the following order: "By filing this petition under Article 226 of tl,e Constitution of India, petitioner has assailed the garnishee notices dated O8.I2.2O22 issued by respondent No.l to the bankers of the petitioner i.e., respondents No.6 to 10 under Section 83 of the Central Goods and Services Tax Act, 2O17, attaching the bank accounts of the petitioner. Though the garnishee notices have been assailed on very many grounds, the principal gtound of challenge highlighted by learned counsel for the petitioner is that there is no Document Identification Number (DIN) in the impugned garnishee notices, which is a mandatory requirement in terms of the circular dated 05.11.2019 issued by the Central Board I t THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN AND representing Mr. M.V.J.K.Kumar, learned counsel for the i I I
HCJ & NTRJ w.P.No.2O6 of 2023 of Indirect Taxes and Customs. Since there is violation of the mandatory guidelines, thc impugned attachment is liable to be set aside on the short point itself. Ms. K.Mamata Choudary, iearned counsel for respondents No. I to 4 to obtarn inst.ructions. List on 19.01.2023 under t] e same caption high on board. "
3.Today when thc matter is called upon, Mr. Siva Karthikeya, learned counsel for the petitioner submits that day before yesterday i.e., on 17 .Ol-2023, the garnishee notices have been withdrarn,n.
4.That being the position, the writ petition has 2 become infructuous.
5.Writ Petition is accordingly dismissed as infructuous. However, there sha,ll be no order as to costs.
6.Miscellaneous applications pending, if aly, in this Writ Petition slrall stand closed. .P.CH.NAGABHUSH ASSISTANT RE SECTION GIS R //// FICER \ { To, 4 TJ bs g9l
3.One CC to Sri to Ms to Sri. IJ v J K Kumar Advocat" tol,YFl sarma' Advocate IoPUCI 3 3 3 I A,.:;:SI l",j,il; B );,lii u J iili io?' 6 J" " ii i 6t r n o ia IOPUC] Two CD CoPies
HIGH COURT DATED:1910112023 ORDER 1$ sTA}E o ( (r WP.No.206 of 2023 DISMISSING THE WRIT PETITION AS INFRUCTUOUS WITHOUT COSTS. X 6f"t 11 ttB ?[21 l:'l J- ti' ',*- /i ,/ k !-'. '' \: BtPl l,- 1,, \i, \ I I
