BharatTaxGST

M/S. Sri Laxmi Venkateshwara Granites vs. Superintendent Of Central Tax

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WP/29490/2026HC TelanganaGSTCNR HBHC01060776202609 September 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages
For Petitioner: SRI GADHAMSETTY NAGA GOURI SHANKAR

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Cause title — parties, addresses and appearances
[ 3468 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 29490 OF 2026 Between: M/s. Sri Laxmi Venkateshwara Granites, Rep. by its Managing Partner, Gurram lndrasena Reddy, Sy No.48/A and 49/A, Khazipur, Karimnagar, Telangana- 505401 .....PETITIONER AND 1. Superintendent of Central Tax, Karimnagar Urban Range, Karimnagar CGST Range, Medchal Commissionerate, 2nd Floor, D.No. 8-7-29611' Hanumannagar (Ganesh Nagar), Karimnagar- 505001 . 2. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. 3. Union of lndia, Rep. by the Secretary, Ministry of Finance, No 136-A, North Block, New Delhi. 4. The Branch Manager, Karnataka Bank Limited, 1st Floor, T-2-1125, Vemulavada Road, Mankammathota, Karimnagar- 505001 . .....RESPONDENTS Petition Under Arlicle 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 more particularly in the nature of MANDAMUS declaring the action of the ',lst Respondent in passing the impugned order dated 27 .1.2025 passed for the financial year 2o2o-21 , as Arbitrary, illegal and the Form DRC-o1 not being signed either digitally or physically and consequently set aside the same. |.A.NO:'f OF 2026 Petition Under rsection 151 CPC praying that in the circumstances stated in the affidavit flled in suppo't of the petition, the High Court may be pleased to suspend the operation of the Form DRC-13 dated 22.9.2025 issued by the 1st Respondent to the 4th Respondent bank. |.A.NO:2 OF 2026 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 stay the operation of the Order. daled 27.1.2025 passed by the 1't Respondent for the financial year 2020-21. Counsel for the Petitioner : SRI GADHAMSETTY NAGA GOURI SHANKAR Counsel for the Resprondent Nos.1 & 2 : G.P FOR COMMERCIAL TAX Counsel for the Resprondent No.3 : SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Res6rondent No.4 : -

The Court made the 1'ollowing ORDER

1--7 IN THE HIGH COURTFOR THE S'TATE OF TELANGANA ,,\T HYDtrR-,\BAD THE HON'I}I,II'I-HE CHIEF JT]STICT] SRI APARI]SH KI,IMAR SIN(;II AN t) TTITI HON'I}LE SRI JtISTICIi (;,M.MOII I[.]DDIN WRIT PETITION No. 29490 of 2026 (CNR No. H 8HC010607762026) DA'I'tlD :09.09.2026 Betwee n: M/s. Sri Laxmi Venkateshwara Granites AND Superintendent of Central Tlx and three others ORDER: ... Petitioner ... Rcspordents The instant writ pctition has been prelerred against order-in- original daled 26.12.2024 and consequential order under Section 73 ol'the Central Goods and Services l-ax Act. 201 7. along with sumrnary of the order in lrorrn GS'f I)RC-07 dated27.0lr.2025. lor the tax period April. 2020, to March,202l, ir-nposing tax. interest and penalty.

2.

The petitioner has approached this Court alleging that it has come to know about the liabilitl' onl) upon lhc issr:ancc ol- garnishcc noticc in l-ORM GST DRC-ll dated 22.09.2025 lbr attachrnent ol' its bank account

3.

However, after some arguments. Sri G.N.G. Shankar, learned counsel for the petitioner seeks liberty to the petilioner to pref'er an appeal against the impugned orders. He submits that some delay rnight have been occured in approaching the appellatc authority and therefore, he may be directed to considcr it sy mpathet ically'

1.

Learned counsel fbr the rcspttndcnt [)cpartment subr.nits that thc petitioner is at liberty to prefer an appcal against the impugned orders

r- 2 liCl Aa.S..l &C\,\T .l v; P \o 29490 0t 2026 To taking all thc grounds as are avairable in law. and on racts belore the appellate authority.in respect of the sub.jcct tax period.

5.

However. upon hearing thc Iearned counsel fbr the parties. since thc pctitioncr sccks Iibcrll to prcl'er an appeal. we do not wish to colnment on the merits 01'the contentions raised by the parties,

6.

However. we grant libertl. to the petitioner to preltr an appeal within a periorl of two r.veeks $.ith slatutory pre_deposit and a delay condonation application. lhe peritioncr ,ray take a[ such grounds of larv and facts in the rlemo of'appcal as arc ar,ailable to it. Needless to sav. thc appellate authorit\' rl,ould take into account tho cxplanation tbr delav and il'hc is satisficl on thc point o1'rlclar. hc shall proceed to decide the appeal on meritl; in accordance r,, ith law, During the period of two weeks within which the petitioner has to flle an appeal. no coercive steps be taken against the petitioner pursuanr to the garnishee notice dated 22 09.2025 . The Wrir Petition is disposed 01. with rhe aloresaid libcrtr,. I-lowever. there shall be no orcler as to costs. Miscellan:ous applications. rl'any pending. shall stand closed. P. PRAMOD KUMAR ASSISTANT REGISTRAR //// SECTION OFFICER

1.

The Superinterndent of Central Tax, Karimnagar Urban Range, Karimnagar CGST Ranger, Medchal Commissionerate, 2nd Floor, D.No. B-7-29611, Hanumannagar (Ganesh Nagar), Karimnagar- 505001. 2. The Principa Secretary to Government, Revenue (CT-ll) Department, Secretariat, St;rte of Telangana at Hyderabad.

3.

The Secretary Union of lndia, Ministry of Finance, No.136-4, North Block, New Delhi.

4.

The Branch Mianager, Karnataka Bank Limited, 1st Floor, 7-2-1125, Vemulavada Road, Mankanrmathota, Karimnagar- 505001. 5. Two CC's to G.P FOR COMMERCIAL TAX, High Court for the State of Telanqana at l-iyderabad. (OUT)

6.

One cC to SRt 'CnOUnUSrrrY NAGA GOURI SHANKAR, Advocate [oPUc] 7. one CC to SRI N.BHUJANGA RAo, DEPUTY SoLlClToR GENERAL oF INDIA / (oPUC)

8.

Two CD CoPies SA GJP +

HIGH COURT DATED: 09109t12026 ORDER WP.No.29490 of 2026 DrsPosrNG oF THE W.P(SR) WITHOUT CCISTS. \1cogi* ? .----...-.'.2.- L sj T4 -{, \.'( l I 2 3 ..Cip ,n25 \ .-? I -f ?i\qk

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.