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Judgment
Heard Mr. K.P. Amarnath Reddy, learned counsel represents Mr. Kailash Nath P.S.S. learned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel appears for Central Board of Indirect Taxes and Customs (CBIC).
The writ petition has been preferred against the order-in-original, dated 17.01.2025 passed under Section 73 of the Central Goods and Services Tax Act, 2017, for the tax period July, 2017 to March, 2019 by respondent No.3 imposing tax and penalty on the petitioner.
The petitioner has approached this Court alleging that it has come to know about the liability only upon issuance of garnishee notice in Form GST DRC-13 dated 03.06.2026 for attachment of its bank account. The petitioner alleges that the impugned order is contrary to law and violative of principles of natural justice as the same has been uploaded on the GSTIN portal without serving on the petitioner.
However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order. He submits that some delay might have been occurred in approaching the appellate authority and therefore, the appellate authority may be directed to consider the appeal sympathetically.
Learned counsel for the respondent Department submits that the petitioner is at liberty to prefer an appeal against the impugned order taking all the grounds as are available to it in law and on facts before the appellate authority in respect of the subject tax period.
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.
Having regard to the aforesaid facts and circumstances, we are inclined to allow liberty to the petitioner to approach the competent authority within a period of two weeks from today with statutory pre-deposit and a delay condonation application for submission of appeal. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, if the appellate authority is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law within a period of three weeks thereafter. During the period of two weeks within which the petitioner has to file an appeal, no coercive steps be taken against the petitioner pursuant to the impugned garnishee notice.
The writ petition is accordingly disposed of. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed.