The High Court set aside and quashed garnishee proceedings (Form GST DRC-13) initiated by the 1st respondent to recover a tax demand, acknowledging the absence of prior orders authorized under Sections 73/74 of the CGST Act.
Impugned garnishee notices dated 30.03.2022 issued by the Assistant Commissioner (ST) are set aside and quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT FOR THE STATE OF TELANGANA (Special Original Jurisdiction)
TUESDAY, THE NINETEENTH DAY OF APRIL TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE SRI JUSTICE UJJAL BHUYAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA
WRIT PETITION NO: 18794 OF 2022
Between:
It4/s A.K lron Traders, Door No. 19-5-16121a, opp. Akbar Hussain Hotel, Kishan Bagh, Hyderabad, Rep. by its Proprietor I,4r. Aziz Khan
...PETITIONER
AND
...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 more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order or dlrection declaring the action of the 1"r respondent in initiating coercive action through the impugned garnisheeproceedings in Form GST DRC-13 dated 30-03-2022 fot tecovery of the alleged tax demand for the assessment yearc 2018-19,2019-20 and 2020-21 under CGST/SGST Acl2017 as illegal, arbitrary and high handed, without authority of law andjurisdiction, in violation of the principles of natural justlce, in contravention of the provisions of the Act and set aside the same.
lA NO: 1 OF 2022
Petitron 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 suspend the
operation of the impugnedgarnishee proceedings issued by the 1st respondentin Form GST DRC 13 dated 30-3-2022pending disposalof the writPetition, as otherwise the Petitioner will beput to severe lossand hardship
Counsel forthe Petitioner i SRI SHAIKJEELANI BASHA Counsel for the Respondents: GP FOR L.VENKATESHWARE RAO LEARNED STANDING COUNSEL COMMERCIAL TAX The Court made the following: ORDER
!
T
C
THE HONOURABLE SRI JUSTICE UJJAL BH(ryAN AND THE HONOURABLE MRS JUSTICE SUREPALLI NANDA
WRIT PETITION No.18794 of 2022
ORDER: (Per Hon'ble Srt Justice Ujjal Bhuyon)
Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Mr. L.Ve nkateshwar Rao, learned Standing Counsel for Commercial Taxes for the respondents.
UB,J&SN,J W.P.No.18794 of 2022
2
30.O3.2O22. He therefore ,fairly submitsthat Courtmay consider passing appropriate order(s).
shall be no order asto costs.
any, in this WritPetition, shall stand closed.
I
SD/.T.SRINIVAS
ASSISTANT REGISTRAR
//TRUE COPY//
SECTION OFFICER
To,
HIGH COURT
DATE D : 1 910412022
6 9TAI[
(
Ll
otrr) 2 5 JUN 2['i2 a
/t-
*
tlESpAi{
ORDER WP.No.18794 ot 2022
DISPOSED OF THE WRIT PETITION WITHOUT COSTS.
@
{Y'
.z b",'/
1 issue framed by the court
Whether garnishee proceedings initiated under the CGST Act without prior order under Section 73/74 are illegal and liable to be set aside.
4 provisions across 2 enactments
It4/s A.K lron Traders
The Assistant Commissioner (ST)
The Commissioner of State Tax
State of Telangana
Mr. K. Vijay Sreenu
UJJAL BHUYAN
SUREPALLI NANDA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
