M/s. Gayathri Seeds and Pesticides Vs Assistant Commissioner of Central Tax

Assistant Commissioner of Central^{Tax, Central Exciseand ServiceTax,} Nizamabad Division, Medchal Commissionerate,^{Knar Estate, 3rd Floor,} Nizamabad-s03 003.

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Superintendent of Central Tax,^{Central Excise and Servic9TaI,{O!lqlqO} GST Range, H.No.6-10.86/8/1,^{2nd Floor,Bhuktapur, Adilabad-sQ4001.}

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-3.^{Assistant Commissioner(in-situ), Office of the Commissionerof Central Tax} (Audit - ll) Commissionerite, Door No.1-98/8/20,21, Sanvi Yamuna^Pride, Krithika L'ayout, Madhapur, Hitech^{City,Hyderabad- 500 081.}

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Union of tndia, rep. by its Principal^{Secretary, Governmentof lndia lr/inistly} 9f Finance, 3rd Floor, J6evan Deep Building,^{Sansad Marg, New Delhi-l10 001.}

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State of Telangana, rep by^{its Principal Secretaryto Government, Revenue} (CT-l l) Department, Secretariat, Hyderabad.

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The Manager, State Bank of^{lndia, Shivaji Chowk,Bank Road,Adilabad-504}

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.....RESPONDENTS

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Petition Under Article 226 of the^{Constitutionof 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^{appropriatewrit or order or} direction by setting aside the^impugned show^{cause notice dated 27.11.2024} along with^proceedings in Form^{GST DRC-01 vide Ref.No.ZD3611240349479}

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dated 27.11.2024 and order dated 4.2.2025 issued by the 1st Respondent for the tax period April,2O20 to March, 2021 without having any signatures as illegal and contrary to the provisions under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 201 7, and void in absence of noncompliance of Rule 142 (1A') of the Central Goods and Service Tax Rules, 2017 and Telangana Goods and Services Tax Rules, 2017.

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l.A.NO:1 OF 2026

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Petition 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 declare that the recovery proceedings initiated vide notice in Form GST DRC- 13 dated 17.10.2025, by the 1st Respondent to the 6th Respondent as illegal.

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l.A.NO:2 oF 2026

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Petition 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 grant stay of all further proceedings pursuant to the impugned order dated 4.2.2O2s issued by the 1st Respondent for the tax period April, 2020 to March, 2021 under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petition as othenvise the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner : SRI K.P.AMARNATH REDDY

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cotinset for the Respondent Nos.1 to 3 : sRt DoMlNlc FERNANDES (sENtoR STANDTNG COUNSEL FOR CB!C)

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counset for the Respondent No.4 : SRI B.MUKHERJEE, ADVOCATE FoR sRr N.BHUJANGA RAO, DEpUTy SOLICITOR GENERAL OF tNDtA

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Counsel for the Respondent No.5 : G.P FOR STATE TA)(

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' Counsel for the Respondent No.6 : -

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The Court made the fotlowing ORDER

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IN THE HIGH COURT FOR STATE OF TELANGANA AT HYD

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THE HON'BLE TIIE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

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WRIT PETITION No.604 of 2026

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Dated: 09.01.2026

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Between:

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Mis. Gayathri Seeds & Pesticides,

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R.p., by its Proprietor, Mr. Sanjay Kumar Choudary,

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4151210, Gunj Road, Adilabad, Telangana.

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...Petitioner

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And

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Assistant Commissioner of Central Tax,

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Central Excise & Service Tax,

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Nizamabad Division, Medchal Commissionerate,

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Knar Estate, 3'd Floor, Nizamabad and 5 others.

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...Respondents

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ORDER:

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SriK.P. Amarnath Reddy, learned counsel for the petitioner.

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Sri Dominic Fernandes, leamed Senior Standing Counsel for Central

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Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.l to 3.

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Sri B. Mukherjee, learned counsel representing Sri N.Bhujanga Rao, learned Deputy solicitor General of India, appears for respondent No.4.

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The writ petition has been preferred against the order-in-original dated 30.01.2025 along with summary of order in Form GST DRC-07 dated 04.02.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017, for the tax period 2020-2021 imposing the tax, penalty and interest.

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The petitioner has approached this Court alleging that it has come to know about the liability only upon the issuance of the garnishee notice in Form GST DRC-13 on 17.10.2025 for attachment of its bank account (Annexure P4).

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However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to, prefer an appeal against the order-in-original. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.

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Learned Senior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the order-in-original and DRC-07 taking all the grounds as are available in law and,on facts before the appellate authority in respect of the subject tax period

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However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.

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If the petitioner prefers an appeal within a period of two weeks with statutory pre-deposit, the learned appellate authorify would consider it in accordance with law also keeping into consideration that it has been pursuing the writ remedy before this Court in the meantime as well. The petitioner will be at liberty to take all the grounds in law and on facts before the appellate authority. During the period of two weeks within which the petitioner has to file the appeal, no coercive steps be taken against the petitioner pursuant to the impugned garnishee notice.

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The writ petition is accordingly disposed of with the aforesaid liberty.

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However, there shall be no order as to costs.

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Miscellaneous applications pending, if any, shall stand closed.

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Sd/.T.SRINIVASA REDDY ASSTSTANT REGISTRAR //TRUE COPY/ 6- SECTION OFFICER

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To 1. The Assistant Commissioner of Central Tax, Central Excise and Service Tax, Nizamabad Division, Medchal Commissionerate, Knar Estate, 3rd Floor, Nizamabad-s03 003.

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The Superintendent of Central Tax, Central Excise and Service Tax, Adilabad GST Range, H.No.6-1 0-861811,2nd Floor, Bhuktapur, Adilabad-SO4 001.

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The Assistant Commissioner (in-situ), Office of the Commissioner of Central Tax (Audit - ll) Commissionerate, Door No.1-98/8/20,21, Sanvi Yamuna Pride, Krithika Layout, Madhapur, Hitech City, Hyderabad - SO0 081.

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