M/s. Gi Retail Private Limited v. The Assistant Commissioner (St)
Case brief
What is this about?
Telangana HC common order 06.03.2025; W.P.Nos.3766, 3802, 5613, 5616, 5625 & 5752 of 2025; unsigned GST DRC-01 show cause notices and DRC-07 assessment orders set aside; absence of signature/DIN; Rule 142(1A) CGST/TGST Rules; Section 73 GST Acts; Section 73(10) IGST/CGST/SGST Acts; Section 79(1)(c) garnishee DRC-13; Rule 26(3) CGST Rules; bank attachment/lien revocation (ICICI Bank, HDFC Bank); liberty to issue fresh show cause notices/orders, limitation not a hurdle; follows common order W.P.No.21101 of 2024 & batch dated 24.02.2025; disposed without merits opinion, no costs; coram Acting CJ Sujoy Paul and Justice Renuka Yara.
What did the court decide?
Impugned unsigned GST notices/orders set aside; consequential bank attachments revoked; liberty reserved to respondents to issue fresh show cause notices/orders with limitation expressly not a hurdle; writ petitions disposed of without costs and pending interlocutory applications closed.