Asianet Digital Network Private Limited Vs Union of India (Telangana High Court)
Telangana High Court Sets Aside GST Garnishee Notice Due to Discrepancy Between Order-in-Original and Form GST DRC-07
The Telangana High Court set aside a garnishee notice in Form GST DRC-13 demanding ₹27,26,235 towards interest and penalty after finding a discrepancy between the order-in-original dated 01.12.2025 and the summary of the order in Form GST DRC-07. While the order-in-original confirmed interest and penalty along with the tax demand, the DRC-07 summary reflected only an outstanding tax liability of ₹50,840, which the petitioner had paid along with interest of ₹73,210 before issuance of the garnishee notice. The respondents submitted that a rectified Form GST DRC-07 would be issued to reflect the correct demand. The Court observed that the respondents were at liberty to rectify the Form GST DRC-07 and that the petitioner could thereafter avail lawful remedies. However, it held that the existing garnishee notice based on the discrepancy could not be sustained and accordingly set it aside. The writ petition was disposed of without any order as to costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. Zubin J F Poovathinkal, learned counsel for the petitioner.
Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CHIC) appears for respondent Nos.2 to 4.
