Disposed

M/s. Rondeyvoo Eurasia v. Assistant Commissioner (St)

Telangana HC13 Feb 2026WP/4395/2026

Case brief

AI extract

What is this about?

Assessee challenged a GST show cause notice and order for tax period April 2021 to March 2022 as unauthenticated, and bank account liens. The Court declined merits consideration, granted liberty to appeal before the appellate authority with delay condonation application and pre-deposit, leaving the lien question to that authority.

What did the court decide?

Liberty to approach appellate authority within two weeks with delay condonation application and pre-deposit; no costs; miscellaneous applications closed.

M/s. Rondeyvoo Eurasia Vs Assistant Commissioner (St) — GST and Indirect Tax | Telangana HC (2026)

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[³⁴⁸⁸ l

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HIGH COURT FOR-THE STATE OF TELANGANA AT HYDERABAD (Speciat Originat Jurisdicii;;i'

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FRIDAY, THE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENIY SIi

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PRESENT

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THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH rHE HoNouRABLE snLl{u%rcE G.M. MoHruDD'N

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Between:

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|\rl/s' Rondeyvoo Eurasia, re.q .py its Proprietor, [\rr. Katakam Bharath veer, #2-1-42t , 16t RK t'tiryim,'+, r[rr6rr'tr, 'ilvjEirord, Terangana-5,, 044.

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AND

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...PETITIONER

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' ffiSlSflo"o"issioner^{(sr), Vidvanagarcircte,secunderabadDivision,}

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state of rerangana, rep. ov it! secretary to Government (Revenue) cr_il, state ra x / c orime rbial Ta;6,'d$; ffi "li i:,.A;;,;[, iiii JilElo

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3' The Manager, ,DFC First Bank, paradise branch, Hyderabad.

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The Manager, lClCl Bank, Kompally Branch, Hyderabad

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...RESPONDENTS

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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 a writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice dated 24.5.2025 and impugned order dated 1.12..2025 issued by the 1st Respondent for the tax period April' 2021 to March, 2022 without having any signatures as illegal and contrary to the provisions under the centrat Goods and service Tax Act, 2017 and the Telangana Goods and Services Tax Act,2O1T.

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lA NO: 1 OF 2026

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Petilion under Section 151 cPC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of a, further proceedings pursuant to the impugned order dated 1'12'2025 tssued by the 1't Respondent forthe tax period April, 2021to [March, 2022 under the centrar Goods and Service Tax Act, 20 17 and the Terangana Goods and Services Tax Act, 2017 pending disposal of the writ petition as otherwise ttre petitioner wiil be put to severe ross and hardship.

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IA NO:2OF

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Petitit>n under section 151 cPC praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to declare that the recovery proceedings initiated vide notice in Form Gsr DRc-13 dated 22'1'2026' bythe 1st Respondent as illegar and direct ft," i,inespondent to revoke the notice issued basing on the petitioner's pAN to the 3rd and 4th Respondents;, pending disposal of the writ petition.

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COUNSEI fOr thE PEtitiONEr: SRI K.P.AMARNATH REDDY

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counsel for rhe Respondent No.1 & 2: sRr swARoop ooRrLLA, SPL. GP FOR STATE TAX

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The Court m:rde the fo[owing: ORDER

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I t

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IN THE, HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

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THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH

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AND

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THE HON'I}LE SRI JUSTICE G.M.MOHIUDDTN

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WRIT PETITION No.4395 of 2026

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DATED: 13.02.2026

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Between:

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I\zUs. Rondeyvoo Eurasia, Rep. By its Proprietor, Mr. Katakam Bharath Veer, tt 2-l-427,1", RK Nilyam, 4, Nallakunta, l-lyderabad, Telangana-500 044.

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.. Petitioner

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AND

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Assistant Commissioner (ST), Vidyanagar Circle, Secunderabad Division, Hyderabad & 3 others

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Respondents

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RDER:

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Heard Mr. K.P.Amarnath Reddy, learned counsel appearing for

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the petitioner and Mr'. Swaroop Oorilla, learned Special Govemment Pleader for State Tax appearing for respondent Nos.l and2.

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2. Writ petition is prayed for the following relief:

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"For the reasons stated in the accompanying affidavit, it is prayed that the Hon'ble Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice dated24.5.2025 and impugned order dated 1.12.2025 issued by the l't Respondent for the tax period April,2}2l to March, 2022 trithout having any signatures as illegal and contrary to the provisions under the

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\ I

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Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Ait, 2017, and pass suclr other order or orders as the Hon'ble Court may deem fit and proper ip the circrrmstances of the case."

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Petirioner has assailed the show cause notice dated 24.05.2025 along with attachmenl to thc show cause notice in Form DRC-O1 and the irnpugned order under Seclion 73 ot-the TelanganaGoods and Services Tax Act,20l7 (for short 'the TGSI- Act') dated 01.12.2025 along with attachment proceedings on the ground the.t the notice or the summary of the order were not authenticated witl-r physical s,gnature or digital signature as per Rule 142 read, with 26(3) of the Central Grlods and Services Tax Rules, 2017. The petitioner contends that it became a'{are of' the impugned show cause notice and the consequential impugned order only when a lien had been placed on its bank account freezing it. The matrer relares to the tax liability for the period April, 2021 to March, 2022. Therefore, the petitioner has filed the present writ petition challenging the irnpugned show cause notice and the impugned consequenlial order.

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Learned Special Government Pleader for State Tax appearing for respondent Nos.l and 2 has, at the outset, opposed the prayer on the ground that the challen,ge to the impugned show cause notice and the consequential order is belated. He submits that the notice,in Form GST DRC-13 dated 22.0L.2026 does i not relate to the tax period April, 202L to March, 2022 in respect of the proceedingri/order-in-original which are under challenge. He further submits

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that the instant writ petition should not be entertained in view of the^principles laid down in Assistant Commissioner (CT) LTU, Kakinada, v. Glaxo Smith

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Kline Consumer Health Care Limitedr.

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Learned counsel for the petitioner therefore seeks libefty to the petitioner to approach the appellate authority with a delay condonation application. He submits that the appellate authority may be directed to consider the question of delay syrnpatheticalty in view of the reasons explained in the delay condonation application. However, he submits the notice in Form GST DRC-13 dated 22.01.2026 has marked a lien on the petitioner's accounts in both the Banks, respondent Nos.3 and 4 for an amount of Rs.12,44,710/- as tax, interest^and penalty payable under the provisions of the TGST Act which is impermissible in view of the decision rendered by the erstwhile High Court of Andhra Pradesh in the case of Mcdowell and Company Limited v. Commercial Tax Officer2.

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Having regard to the facts and circumstances as noted above, this Court is not inclined to enter into the merits of the issue as the petitioner is being allowed liberty to approach the appellate authority. The petitioner may approach the appellate authority within a period of two weeks with a delay condonation application and statutory pre-deposit. It is open for the petitioner to take all such grounds in law and on facts in the appeal. Needless to say, the appellate authority would consider the question of delay and if he is satisfied^{with the} t 1zozo1^{19 scc 68 l} 2 lteos;2r APSTJ 49

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reasons explained in the delay condonation application, he shall decide^{the case} on merits. It would also be open for the petitioner to make an application^before the appellate authority to lift the lien on the undertaking of the^{petitioner to pay} the amount indicated in the notice in lrorm GST DRC-13 dated 22.01..2026. The

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appellate €uthority lr,ould takc a decision on this request as well.

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