M/s. Talla Associates v. The Assistant Commissioner of Central Tax
Case brief
What is this about?
Telangana High Court; W.P. No. 938 of 2026; disposed 03.02.2026; Section 73 CGST/SGST Act 2017; Order-in-Original 05.03.2024; Form GST DRC-07 08.03.2024; tax period April 2018 - March 2019; unsigned order; no show cause notice; no personal hearing; DIN Circular 128/47/2019-GST; garnishee notice Form GST DRC-13 / DRC-19 dated 17.01.2025; Section 79(1)(c) CGST; liberty to file appeal within two weeks; statutory pre-deposit; appellate authority; no coercive steps; no costs; Aparesh Kumar Singh Chief Justice; G.M. Mohiuddin; Shaik Jeelani Basha; Dominic Fernandes senior standing counsel CBIC.
What did the court decide?
Writ petition disposed of with liberty to the petitioner to prefer an appeal against the Order-in-Original dated 05.03.2024 and the Form GST DRC-07 summary dated 08.03.2024 within two weeks with statutory pre-deposit, the appellate authority to consider the appeal in accordance with law in view of the intervening writ proceedings; no coercive steps pursuant to the impugned garnishee notice during the two-week window; no order as to costs.