Cause title — parties, addresses and appearances
[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(Special Original Jurisdiction)
TUESDAY, THE TWENTY EIGHTH DAY OF JANUARY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PETITION NO: 1861 OF 202s
Between:
M/s. Tech Crafts, 1/54, Flat No. 503, tvladinaguda, Kalki Chambers, Miyapur,
Telangana State - 500049 Rep. by its Proprietor Shaikh Abdul Rawoof, S/o.
Shaik Abdul Basheer Aged about 56 years.
,..PETITIONER
AND
1
The Assistant Commissioner (ST), Madhapur-ll, Hyderabad Rural, Telangana
State.
2. State of Telangana, Rep by its Principal Secretary, Revenue (CT)
Department, Secretariat Building, Saifabad, Hyderabad, Telangana.
3. Union of lndia, Represented by its Secretary, Ministry of Finance, New Delhi -
1 10001 .
4. The Branch Manager, Karoor Vysya Bank, Miyapur Branch, Kandi Comp
Plot No. 46 to 49, Near Sai Ranga Theatre, Raja Ram Colony, Madh
Nagar Colony, Ambedkar Nagar, Hafeezpet, Miyapur, Hyderabad-500049.
Iex,
ava
5. The Branch Manager, ICICI Bank, Hyderabad - Miyapur Branch, Allwyn X
Roads, Miyapur, Hyderabad - 500049.
6. The Branch Manager, lClCl Bank, KPHB Colony, Dhanalaxmi Centre,
Kukatpally Housing Board Colony, Hyderabad-500072.
...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 an appropriate writ, order or direction particularly in the nature
of Writ of MANDAMUS i) declaring the action of the 1st Respondent in issuing
the impugned orders dated 30-12-2023 in GST DRC-07 in DIN No.
GST/36AEQPR7200H1Z9I18 to the 4th Respondent dated 03-07-2024 and 5th
Respondents dated 24-12-2024 and not marking a copy to the Petitioner and
I
I
providing a copy of the 5th Respondent in spite of marking severar requests and
even without disposing of the rectification petitions filed by the petitioner on
05-12-2023 to the assessment order dared 30-12-2023 passed under section 73
of the GST Act,20-'7 ii) to decrare the Notification No. 9/2023-centrar rax dated
31-03-2023 and Notification No.56/2023 dated 28-12-2023 not speaking anything
about section 168-r' more particurarry the word "Force Majure,, ard the Union of
rndia not pracing ther same before the parriamet as required unde. section 166 0f
the GST Act ZO17 iii) as illegal, arbitrary, unjust, improper, without authority of
raw and jurisdiction, contrary to section 73, Section 161, 166 ancl Section 16g-4
of the GST Act 2011'and viorative of principres of naturar justice and viorative of
articres '14, 1g(1 xg), 21 . 265 and 300-4 of the constitution of rndia iv) and
consequently to set aside the same.
lA NO: 't OF 2025
lA NO:2 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
grant interim suspension of the garnishee notices issued by the 1st Respondent
to the 4th Respondent Bank dated 24-07 -2024 as arso sth and 6th Respondents
dared 24-12-2024 copty of which is not given to the petitioner by the Sth and 6th
Respondents pending disposal of the writ petition.
Petition under Siection 151 cPc praying that in the circumstances stated
in the affidavit fired in support of the petition, the High court may be preased to
grant stay of co'ection of the impugned demand pending disposar of the writ
petition.
Counsel for the Petitioner: SRI M.V.J.K.KUMAR
Counsel for the Respondent No..t & 2: SRi SWAROOp OORILLA,
counserrortheRespondentNo.3::Ili.tii,"J-I?[..-rffi H
DEPUTY SOLICITOR GENERiAL OF INDIA
The Court made the following: ORDER i I lt
':'z b THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT..'USTICE RENUKA YARA WRIT PETITION No.186L of 2o25 ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Sri M.V.J.K.Kumar, Iearned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Governmenf Pleader for State Tax, for respondent Nos. 1 and 2. 2. With the consent, frnally heard- 3. .. Learned counsel for the petitioner submits that when the rectification application hled by the petitioner seeking rectification *.i in the orderj dated 30.12.2023 passed under Section 73 of the I Central Goods and Services Act, 2Ol7 is pending consideration before the l"t respondent, it was not proper on his part to issue the Garnishee notice. Therefore, the Writ Petition may be disposed of by directing the l"t respondent to .decide the rectification application and till such time, the Garnishee notice can be put on ho1d. \ ( 4 Learned Special Government Pleader has no objection to this lnnocuous prayer Accordingly, the Writ Petition is disposed of, by directing the respondent to decide the rectification application, 5 1"t I
2 To, in accordance rvith law, expeditiousiy. The petitioner shall appear before the 1., respondent for hearing on O5.O2.2O25 at 1 1.30 am and for this purpose, no separate notice is required tr: be issued. Till rectification application is decided, the Garnishee rotice shall be kept on hol<l. The decision on the rectilication application will decide whether the Garnishee notice can be revoked or put into operation. It is made clear that this Court has not expressed any opinion on the merits of the case. No order as to costs Miscellaneous petitions pending, if any, shall stand closed. . A. SRINIVASA REDDY ASSIS GISTRAR //// S CTION OFFICER 1 The,nssistant Commissioner (ST), Madhapur_ll, Hyderabad Rural, Telangana The Principat Secretarv ,1"^r_"1r" (CT) Department, Secretariat Buitding, Saifabad, Hyderabad, Ti;iangana. The Secretary, Ministry of Finance, New Delhi, Union of India - .l i0001. One CC to SRt M.V J.K.KUMAR, Advocate tOpUCI One CC to SRrcADt PRAVEJN KU-UAR, DEpUTy SOL|C|TOR GENERTAL OF tND'A, Histr courr ror tre-Staie'o-f ibrr'ig";;"ri nyoeraoaO tOpUCI Two CCs to SRt SWARoOP OORILLA, SpL Gp FOR STATE TAX, High Court for the State of TetanganJat nv,f-iribfljio"urf ' Two CD Copies $ 2 3. 4. 5. o
/I URGENT HIGH COURT DATED: 2810112025 ORDER WP.No.1861 of 2025 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS :. s i..,i 1 2U5 :IB 1 0 r ...'.. $ o +,.: l. C) \ ,& i:
