AdvertisementGvv Constructions Private Limited Vs Superintendent of Central Tax (Telangana High Court)The Telangana High Court considered a writ petition challenging a Form GST DRC-01 show cause notice dated 06.11.2024, Form GST DRC-07 order dated 14.02.2025, and Form GST DRC-13 recovery notice dated 05.02.2026 concerning the tax period 2020-2021. The appellate authority was directed to consider the delay and, if satisfied with the reasons, decide the appeal on merits. No coercive steps were to be taken under the DRC-13 notice during the two-week period. Subsequently, respondent No.2 issued Form GST DRC-13 dated 05.02.2026 to respondent No.4 Bank which in turn intimated the same to the petitioner. 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 in Form GST DRC-13 dated 05.02.2026.