Telangana HC Allows Delayed GST Appeal After Bank Account Attachment

Omega Technologies Vs Superintendent (Central Tax) (Telangana High Court)

Telangana High Court Allows GST Appeal Against Section 73 Demand Despite Delay After Bank Account Attachment  

The Telangana High Court granted relief to a taxpayer who claimed to have become aware of a GST demand only after receiving a garnishee notice attaching its bank account. While declining to examine the merits of the tax dispute, the Court permitted the petitioner to pursue the statutory appellate remedy and directed the appellate authority to consider the delay sympathetically.

Introduction

In M/s. Omega Technologies vs Superintendent (Central Tax) & Others, the Telangana High Court dealt with a challenge to an Order-in-Original passed under Section 73 of the Central Goods and Services Tax Act, 2017.

The petitioner contended that it came to know about the tax demand only when a garnishee notice in Form GST DRC-13 was issued for attachment of its bank account. During the hearing, the petitioner sought permission to avail the statutory appellate remedy instead of pursuing the writ petition.

Accepting the request, the Court disposed of the writ petition with liberty to file an appeal along with a delay condonation application.

Background of the Case

The petitioner challenged:

• Order-in-Original dated 28.08.2024;
• Summary of Order in Form GST DRC-07 dated 28.08.2024;
• Proceedings initiated under Section 73 of the CGST Act, 2017;
• Demand of tax, interest, and penalty relating to the tax period 2019-20.

According to the petitioner:

• It was unaware of the adjudication proceedings and consequential liability.
• The existence of the demand came to its notice only after receipt of a garnishee notice in Form GST DRC-13 dated 28.10.2025.
• The notice sought attachment of the petitioner’s bank account for recovery of dues.

Key Legal Issue