Edique Solutions Private Limited Vs State of Telangana & Others (Telangana High Court)
Summary: The Telangana High Court dealt with a challenge to an assessment order and the consequential Form GST DRC-07 dated 27.02.2025, passed under Section 73 of the CGST Act, 2017 for the financial year 2020-21.
The petitioner submitted that it became aware of the GST liability only after a garnishee notice in Form GST DRC-13 dated 06.03.2026 was issued for attachment of its bank account. The petitioner alleged that the assessment order had been uploaded on the GST portal without being served upon it, resulting in violation of principles of natural justice.
During the hearing, the petitioner sought liberty to avail the statutory appellate remedy. The High Court accordingly permitted the petitioner to file an appeal within two weeks, along with the statutory pre-deposit and a delay condonation application. The Court also directed that no coercive steps be taken pursuant to the garnishee notice during the said two-week period.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr. Kailash Nath P S S, learned counsel appearing for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.1 to 3.
