Tanishq Garments Vs Assistant Commissioner of Central Tax (Telangana High Court)
Summary: The Telangana High Court disposed of the writ petition filed by Tanishq Garments by granting liberty to challenge the impugned GST order before the appellate authority within two weeks. The petitioner had sought quashing of Order-in-Original No. 14/2024-25 issued in FORM GST DRC-07 dated 20.08.2024 and consequential protection from recovery, including lifting of the bank attachment effected through FORM GST DRC-13. The petitioner also sought a declaration concerning the six-month time limit prescribed by Notification No. 22/2024-Central Tax dated 08.10.2024 for rectification in cases where input tax credit became available under Section 16(5) of the CGST Act, 2017.
The petitioner stated that it came to know about the liability only upon issuance of the garnishee notice in FORM GST DRC-13 for attachment of its bank account. During the hearing, however, learned counsel for the petitioner sought liberty to pursue the statutory appeal against the Order-in-Original and requested consideration of the delay in approaching the appellate authority. Counsel for CBIC submitted that the petitioner was at liberty to file an appeal against the Order-in-Original and DRC-07 and raise all grounds available in law and on facts.
Since the petitioner opted to pursue the appellate remedy, the High Court expressly declined to comment on the merits of the parties’ contentions. Accordingly, the Court did not adjudicate the petitioner’s substantive challenge based on Section 16(5), the validity of the time limit under Section 148 of the CGST Act or Notification No. 22/2024-Central Tax.
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