M/S Trillion Lead Factory Private Limited Vs the Directorate General of Goods and Service Tax

UNDER THE COMPANIES ACT, 2013) REPRESENTED BY ITS DIRECTOR MR. NARAYAN CHETHAN S/O SRI NARAYAN AGED ABOUT 35 YEARS PLOT NO.98-G, SY.NO.104, JIGANI INDUSTRIAL AREA PHASE-2 ANEKAL TALUK BANGALORE - 560 105.

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Digitally signed by CHANDANA B M Location: High Court of Karnataka

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MR. NARAYAN CHETHAN S/O SRI NARAYAN AGED ABOUT 35 YEARS DIRECTOR OF M/S TRILLION LEAD FACTORY PRIVATE LIMITED PLOT NO.98-G, SY.NO.104 JIGANI INDUSTRIAL AREA PHASE 2 ANEKAL TALUK BANGALORE - 560 105.

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…PETITIONERS

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(BY SRI. RAGHAVENDRA B HANJER, ADVOCATE)

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AND:

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THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX REPRESENTED BY ITS SUPERINTENDENT/APPRAISER SENIOR INTELLIGENCE OFFICER OFFICE OF THE DIRECTORATE GENERAL OF GOODS AND SERVICE TAX HYDERABAD ZONAL UNIT

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2 - NC: 2025:KHC:39629 WP No. 30099 of 2025

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HC-KAR

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H.NO.1-63/2/212, PLOT NO.211 AND 212 BLOCK B, KAVURI HILLS GUTTALA BEGUMPET, MADHAPUR HYDERABAD - 500 033 TELANGANA STATE

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THE ASSISTANT / DEPUTY COMMISSIONER OF CENTRAL TAX SHAMSHABAD RANGE, SHAMSHABAD DIVISON RANGA REDDY GST COMMISSIONERATE GST BHAVAN, H NO.1-98/7/43 VIP HILLS JAIHIND ENCLAVE, MADHAPUR HYDERABAD 500 081. TELANGANA STATE

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…RESPONDENTS

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(BY SRI. JEEVAN J. NEERALAGI, ADVOCATE)

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THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF CERTIORARI BY QUASHING THE IMPUGNED SUMMONS FILE NO - DGGI/INV/GST/1803/2025-GR-F (CBICDIN-202509DSS40000333DCC) (ANNEXURE- A ) AND FILE NO- DGGI/INV/ GSR/1803/2025-GR F (CBIC-DIN-202509DSS40000559600) BOTH DATED 19.09.2025 (ANNEXURE- B ) ISSUED BY THE 1^ST RESPONDENT AND ETC.

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THIS PETITION, COMING ON FOR ORDERS , THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioners seek the following reliefs:

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" a) Issue a writ, order or direction in the nature of Certiorari by quashing the impugned Summons File No.DGGI /INV/GST/1803/2025-GR-F (CBIC-DIN-202509 DSS40000 333DCC) (Annexure-A) and File No.DGGI /INV/ GST/1803/ 2025-GR-F (CBIC-DIN-202509DSS40000559600) both dated 19.09.2025 (Annexure-B) issued by the 1^st Respondent;

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NC: 2025:KHC:39629 WP No. 30099 of 2025

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HC-KAR

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b) Issue a writ, order or direction in the nature of any writ by declaring that the seizure of original records from the office of the 1^st petitioner by the officers of the 1^st Respondent during the search conducted on 21.07.2025 without drawing of Mahazar/order and Seizure Memo in terms of Rule 139 of the Central Goods and Service Tax Rules, 2017 is ab initio void, illegal and non est in law;

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c) Consequently, Issue a writ, order or direction in the nature of any writ of mandamus by directing the 1^st Respondent to hand over all the original records illegally seized from the Additional place of Business of the 1^st Petitioner at Telangana State on 21.07.2025 Annexure-F without drawing of Mahazar and Seizure Memo;

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d) Alternatively, issue a writ, order or direction in the nature of writ of mandamus by directing the 1^st Respondent to conduct and/or to conclude the investigation without insisting for payment of any further amount protecting the 2^nd petitioner from pre-trial arrest either by the 1^st Respondent or by any of its' officers;

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e) Issue a writ order or direction in the nature of writ of mandamus directing the 2^nd Respondent or the 2^nd Respondent to refund a sum of Rs.61,00,000/- (Rupees Sixtyone lakhs only) paid by the 1^st petitioner as per intimation of payment bearing ARN No.AD360725016082B in FORM GST DRC-03 dated 31.07.2025 (Annexure-'K') under the threat of coercion within a period of four weeks from the date of order;

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NC: 2025:KHC:39629 WP No. 30099 of 2025

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HC-KAR

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f) Pass such other orders or directions as deemed fit and proper in the facts and circumstances of the case in the interest of justice."

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After arguing the matter for some time, learned counsel for the petitioner submits that the petitioner would cooperate with the ongoing investigation pursuant to Annexures - A and B both dated 19.09.2025 and the respondents may be directed not to take precipitative/coercive steps against the petitioner or arrest the petitioner till conclusion of the investigation and the present petition may be disposed of reserving liberty in favour of the petitioner to take recourse to such remedies as available in law including approaching this Court subsequently at a later point in time.

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Per contra learned counsel for the respondents submits that if the petitioner cooperate with the ongoing investigation pursuant to Annexures - A and B, the respondents would proceed further and conclude the investigation in accordance with law.

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In view of the aforesaid facts and circumstances and submissions made by both sides, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and

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NC: 2025:KHC:39629 WP No. 30099 of 2025

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HC-KAR

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appropriate to dispose of this petition directing the petitioners to cooperate with the ongoing investigation pursuant to Annexures - A and B issued by the respondents. If the petitioner tenders such cooperation to the respondents, the respondents shall not take any precipitative/coercive steps against the petitioner for recovery of any amount from the petitioner and shall proceed further in accordance with law.

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The petitioner shall appear before the respondent No.1 on 17.10.2025. Liberty is reserved in favour of the petitioner to take recourse to such remedies as available in law, including approaching this Court subsequently, if the occasion so arises.

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Subject to the aforesaid directions and liberty reserved

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in favour of the petitioner, petition stands disposed of.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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SV

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List No.: 1 Sl No.: 58

M/S Trillion Lead Factory Private Limited v. the Directorate General of Goods and Service Tax

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M/S Trillion Lead Factory Private Limited v. the Directorate General of Goods and Service Tax

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