M/S 4 Brick Infra Projects LLP vs. The Superintendent Of Central Tax
Held
The Court did not delve into the merits of the contentions raised by either party. Instead, upon hearing the learned counsel for the parties, the Court granted liberty to the petitioner to prefer an appeal against the impugned orders within two weeks. This appeal should include a statutory pre-deposit and a delay condonation application. The Court directed that the appellate authority would consider the delay sympathetically, taking into account the facts and circumstances, and if satisfied, proceed to decide the appeal on its merits. During the two-week period for filing the appeal, no coercive steps were to be taken against the petitioner pursuant to the garnishee notice. The writ petition was disposed of with these directions.
Facts
The petitioner, M/s 4 Brick Infra Projects LLP, filed a writ petition challenging an Order-in-Original dated December 17, 2025, and Form GST DRC-07 dated December 29, 2025, passed by the Superintendent of Central Tax. The petitioner claimed to have learned about these orders only when their bank account was attached via Form GST DRC-13 dated June 3, 2026. The petitioner sought to declare the impugned orders void, illegal, and without jurisdiction, violating constitutional provisions. The respondents were the Superintendent of Central Tax and the Union of India.
Key Issues
1. Whether the impugned Order-in-Original and Form GST DRC-07, passed by the Superintendent of Central Tax, are void, arbitrary, illegal, without jurisdiction, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India, as contended by the petitioner? The petitioner argued that they were unaware of the orders until their bank account was attached, suggesting procedural impropriety and illegality. The respondents, represented by the Senior Standing Counsel for CBIC and the Deputy Solicitor General of India, did not present detailed arguments on the merits of the petitioner's claims but acknowledged the petitioner's right to prefer an appeal.
Sections Cited
CGST/TGST Act, 2017
AI-generated summary — verify with the full judgment below
[ 3518 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY NINTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION NO:29107 OF 2026 Between: M/s 4 Brick lnfra Projects LLP, H. No. 3-5-80/2/3, Vivekananda Nagar Colony, Plot no 604, Ground Floor, Near Senior Citizen Park Kukatpally, Telangana- 500072 Represented by Partner, Vemulapalli Sai Leela, C/o Srinivasulu Vernulapalli, Aged 53 years R/o Flat 206, ETNA, Halcyon by Phoenix, Road no 78, Padmalaya Studio, Jubilee Hills, Telangana -500033. .....PETITIONER AND 1. The Superintendent of Central Tax, Moosapet Range, Kukatpally Division, 3rd Floor, Lords Court, Plot No 80, 81, Sy. No 166, Usha Mullapudi Road, Near South lndia Shopping Mall, A.S. Raju Nagar, KPHB, Hyderabad-500 072. 2. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi - I 10 001 . .....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
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