M/s.Vishvaretah Enterprises v. The Superintendent of Central Tax
Court: High Court for State of Telangana
Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN
Judgment date:
Case summary
High Court for State of Telangana judgment dated 2026-04-06. M/s.Vishvaretah Enterprises v. The Superintendent of Central Tax. Read the judgment and case...
Judgment text
34881 [ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRt APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G. M. MOHIUDDIN WRIT PETITIO N NO: 8090 OF 2026 Between: 056' M/s. Vishvaretah Enterprises, 32-67185119, R. K. Puram,-Malkajgiri-s00 Mettu, aged iiiLdcnrt-Mitiilgiti oist'rict. Fiep. by its Proprietor Mr. Suresh about 45 years, Occ. Business ... PETITIONER AND 't. Malkajgiri Division' Aditya The Suoerintendent of Central Tax, Range-lll, Towers, Old Bowenpally, Secunderabad-s00 01 1 . Z. ftre Aiiiitint Comririssioner of Central Tax, Malkajgiri Division,. Hyderabad. g. tne Union of lndia, Rep. by its Secretary, Ministry of Finance' Ilorth tslock' New Delhi 110 001 . 4. The Central Board of lndirect Taxes and Customs, Bep. by-its Chairman' .
- Ministry of Finance, Department of Revenue, North Block, central secretanat, New Delhi-100 001 l g;nin X Road, Main Road, S. fhe trllnager, State Bank of lndia, Neredmet I Secunderabad 500 094 ... REspoNDENTs Petition under Article 226 of the constitution of lndia praying that in the I circumstances stated in the affidavit filed therewith, the High court may be pleased to issue wirt of Mandamus or any other appropriate writ or order or ll i i Direction declaring (1) the action of the 1st Respondenl in passing the order-in-original, dated l2l)2l212sandtheSummaryoftheOrderinFormGSTDRC-07,dated i 241O2t2O25, levying Tax, Penalty and Fee under Section 73 of the oGST/SGST Acts 2017, without providing an opportunity of being heard to the Petitioner, is contrary to the provisions of the Acts and is not valid in the eye of law and in Law violation of Principles of Natural Justice and Rule of (2) the action of the 1st Respondent in issuing the Summary of Show Cause Notice, dated 27. 11.
2024 and passing the summary of the order in Form GST DRC-07, daled 2410212025 without maintaining 3 months gap, is Section 73(2) of the CGST/SGST Acl' (3) the action of the 1st Respondent in not serving ASMT-10 and also DRC-OIA as contemptated under Section 142(1A) of the CGST/S6ST Act not valid in the eye of law (4) the action of the 1st Respondent in issuing the summary of Notice in Form GST DRC-o1, dated 2711112024 without signature either physically or digitally is nonest in the eye of law and consequently set aside Original, dated 1210212025, the Order, dated 2410212025 and the Summary order in Form GST DRC-07, daled 24t0212025, for the tax period 202o-21 the CGST/SGST Acts 201 7, as null and void.
lA NO: 1 OF 2026 Petition under section 151 CPC praying that in the circumstances stated the affidavit filed in support of the petition, the High court may be suspend the operation of the order-in-original, dated 1210212025, the 24t0212O25 and the Summary of the Order in Form GST DRC-07, 24tO212025 passed by the 1st Respondent, for the tax period 2o2o-21 writ Petition, as otherwise, CGST/SGST Acts 2017, pending disposal of the above the Petitioner will be put to severe loss and hardship.
lA NO: 2 OF 2026 Petition under section 151 CPC praying that in the circumstances the affidavit filed in support of the petition, the High court may be pleased to direct the 2nd Respondent to revoke the Garnishee Notice issued in Form GST dated 21110t2o25 to the 5th Respondent Bank, forthwith, for the tax period 21 under the CGST/SGST Acts 2017, pending disposal of the above as otherwise, the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI MOHAMMED RAFI Counsel for the Respondent Nos. l,2 & 4: SRI DOMINIC FERNANOES, SENIOR sc FoR cBtc Counsel for the Respondent No. 3: SRI N. BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent No. 5: - The Court made the following: ORDER i I ,l IN THE HIGH COURT FOR THE STATE OF TELANGANA ATHYDERABAI) THE HON'BLE TIIE CHIEF JUSTICE SRI APARESH K. UMA R SINGII AND THE HON'BLE SRIJU STICE G. M. MOHIUDDIN WR]TPET ITIO N No. 8090 of 2026 DATED: 06. 04. 202b Between: M/s.
Vishvaretah Enterprises, 32-67 /85 / 19, R. K. Puram, Malkajgiri-500 056, Medchal-Malkaj giri District, Rep. by its Proprietor Mr. Suresh Mettu, aged about 45 years, Occ: Business Petitioner AND . f he Superintendent of Central Tax, ltunge-l I I, Malkajgiri Division, 'lowers, Aclitl a OId Bowenpally, Secunderabad-500 01 I & 4 others Respondents ORDER Heard Mr. Mohammed Rafi, learned counsel appcaring fbr. the petitioner and i! Ir. Dominic Fernandes, leamed Senior Standing counsel tbr Central Board -laxes ol' Indircct and customs (CBIC) appearing (br rcsponde. nt Nos. l, 2 and 4. I Petirioner has challenged the order- in-origina r dated I2. 02. 2025. the Sr*"ar'r of the ortrer in Form GST DRC-07 trated 24. 02. 2025 levying tax, pcnartl', and l-ee under Section 73 0f the central coods and Services Tax Act in the present proceedings' A and Services Tax Act' 2Ol7 zllllst^teGoods pleahasalsobeentakenthatitsrectificationapplicationfiledon24. l|. v025hai not yet been disPosed of.
Standing Counsel for CBIC was allowed J On this issue, leamed Senior date to obtain instructions' time on the previous for the been taken up today, leamed counsel 4. when the matter has petitioner seeks liberty to approach the appeltate authority with a delay to assail the staturory pre-deposit and upon making condonation apptication No'2 has issued the respondent He submits that and DRC-07' order-in-original till the filing of dated 21' 10'2025' Petitioner may be protected Form GST DRC-13 the appeal tor CBIC has not obtained instructions 5. Leamed Senior Standing Counsel the However' he submits that application' of the rectification on the pendency and against the order-in-original to preler an appcal petitioner was at liberty facts before the in law and on as are available the grounds DRC-07 taking all tax period respect ol the subiect appellate authority in to since the petitioner is inclined I 6.
In the aforesaid facts and circumstances' )r I raised by it' without getting into the merits ol the contentions prefer an appeal, a period of two the appeltate authoritv within liberty is allowed to approach The a delay condonation application. weeks with statutory pre-deposit and J petitioner rnay take arl such grounds of raw and facts in the memo of appear . r/ as are available to it. Needless to say, the appeflate authority wourd consider the question ol delay taking into account the aforesaid facts and circumstances and il he is satislled i. r'ith the explanation for deray, he sha[ proceed to decide the appeal o, r,erits in accordance with law. During the period of two weeks rvithin rvhich the lretitioner has to fire the appeal, no coercive steps be taken against the peritioner pufsuant to the Garnishee Notice in Form GS't DRC- r 3 dated 21 . t0 102-5 1 [''e writ Petition is. accordingry, disposed of with the afbresaid liberty I{orrcver, rirerc shall be no order as to costs.
\,lisccllaneous applications pending, if any, shall stand closed SD/. A. JAYASREE ASSI srarur Reclsrnan //TRUE COPY// To i SECTION OFFICER 1 Division, Aditya U. 2 3 i$flef ajgiri DiViSiON, *mtf**+i#t'r'*lm H yderabad fu North Block, N ew Delhi 4 The Chairman , Cenhal Board of I ndirect Taxes and Customs Finance, Dep artment of Ministry Reve nue, North of Block, Delhi-100 00 Central Sec retariat. New 1 J Bank of rndia, Neredrnet X Road, Main Road, $:fi'fJ;[Hi38? liolt"" t) 7 r. %,-y3l,ooo=*=*. o, fl lqf [f ,3jltr3iltH,z,^H3,i. isrffi I tosR-r oorrtlrrurC FERNANDES, sENtoR 9 ffi 33 sc FoR CBtC topucl PSK- TKS ,- -4+l- HIGH COURT DATED:061041202G ORDER WP. No. 8090 of 2026 . < o FiHTli4)\ t 'Gr\, o (J ^\ 0 2 ttAt t: ,9 ? 02i, r. * 5) Tctl! f-a . 9 DISPOSING OF THE WRIT PETITION WITHOUT COSTS ^r{ 6,)t'.. / r. \,b \g\
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