Disposed

M/s.Chintoos Food v. The State Tax Officer

Telangana HC15 Apr 2025WP/10382/2025

Case brief

AI extract

What is this about?

Batch of writ petitions challenged unsigned GST show cause notices and demand orders under the CGST/TGST Act, 2017. Following an earlier common order in a batch matter, the High Court set aside the impugned notices and orders, revoked bank attachments, and permitted fresh proceedings with limitation relaxed.

What did the court decide?

Impugned unsigned notices/orders set aside; bank attachments revoked; liberty to issue fresh proceedings per law, limitation no hurdle; no costs.

M/s.Chintoos Food Vs The State Tax Officer — GST and Indirect Tax | Telangana HC (2025)

/.\

[³⁴⁴⁶ ]

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD.

¶5

(Special Original Jurisdiction)

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TUESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE

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¶8

PRESENT

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THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA

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WRIT PET ITION Nos.36992 of2024

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101s9

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10194 10197 10294

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10302 10313 10327 10372 10382 and

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10390 of2 025

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WRIT PETITIO N NO: 3699 20F 2024

¶16

Between:

¶17

Domakonda Madhusudhan S/o. Domakonda Rajaiah, Aged about 55 years, occ: Business, R/o.^prot No 45 . Grouncf rt""i, srit'rii6'iiii"vir, xrisrrna netrov -rriaiar, '| '{qv' Bowenpailv, Hvderabad, rerans;J-so0ii i ri":"li'"iri'va;, bbj tilie^{' rvvv'}

¶18

...PETITIONER

¶19

AND

¶20

' 500003IIiF::E',il',A''3''l?IjfTE,.ilS:Si^{g"?#33t'E3i,?illJ3li,,'lv::l,,l,lJl}

¶21

2' Union of lndia, Ministry of Finance, Represented by its secretary, North Brock, New Delhi-1 10001

¶22

State of Telangana, Thp_uSl _principal Secretary to Government Revenue Departmenr (Cdmm6rciat Tal) Hy;e;;t;d;il;;;;"".

¶23

The Central Board of lndirect Taxes and Customs, GST policy Wing, New Delhi Rep by its Commissioner

¶24

...RESPONDENTS

¶25

Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue..-'

¶26

¶27

¶28

a) a writ, order,^{cr direction more particularly one in the nature of a Writ of} Mandamus^{cleclaring impugnedOrder vide Ref No} 36042409537^8Y "D

¶29

dated 30.04.2024^{passed by the '1st Respondenlunder tle provisions of--} CGST/TGST^{Acl,2017 as being void, arbitrary' illegal''rvithoutjurisdiction'} violative of^{the principles of natural justiceapart fronrbeing violative of} Articles 1a,^{19(1Xg) and 265 of the Constitution o'lndia' and to} consequ entllr^{set aside the same and pass such furthr:rr;r othef orde(s)} asthisllon,hleCourtmaydeemfitandproperinthecirct,mstancesofthe case

¶30

b) a writ,^{order, or direction more particularly one in the nature of a Writ of} Mandantus declaring^{that the NotificationNo09/11023-CTdated} 31 .O3.2023 ssued^{by Respondent No 3 through Respondent No' 4 and} corresprtnding^{GO Ms. No. 1 18 dated25 08 2023 issueri by Respondent} No.3,^{^/hich extended the time limit for passing the orders' are without} authority of^{law and ultra vires to the section 73(10)of the GST Act 2017} and Se,:tion^{1684 of GST Act,2O17 and violaliveof articles1a' 19(1)(g)} 21 and 265,rf^{the Constitutionof lndia'}

¶31

IA NO :2OF 2024

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PetitionunderSectionl5lCPCprayingthatinthecirct-rmstancesstated intheaffidavi':filerjinsupportofthepetition,theHighCourlrraybepleasedto stay operatiol of^{Order vide Ref No 2D360424095378Ydaled3O'O42024} passed by Respondent No.^{1 in DRC-07.}

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IA NO :1 OF^2O25

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Petitior uncler^{section151 CPC prayingthat in the c rcr.tmstances stated} in the affidavit filed^{in supportof the petition,the HighCourtmay be pleased to} direction the^{impu,SnedShow Cause Notices along with summaryof Show Cause} Notices in Form^{DRC-01-vide Ref.No.2D360124043480N dt. 31 .01 .2024and} impugnedorderdated30.o4.2o24alongwithproceedingsinFrlrmGSTDRC-07 vide Ref. No.^{2iD360424095378Ydated 30.04.2024, passed by the 1st} Respondent lor tlre tax^{period 2018-19without having any silrnature as illegal,}

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arbitrary, apart from viorative of Articre i a, 19(r xg) and 26s of the constitution of lndia, consequently, set aside the same and/or pass such other order or orders

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Counsel for the Petitioner: SRI THANNERU CHA|TANYA KUMAR

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Counsel for the Respondents No..l & 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX

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Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA SRI K. ARVIND KUMAR, S.C. FOR CENTRAL GOVERNMENT

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Cpunsel for the Respondent No.4: SRt DOMTNIC FERNANDES,

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Sr. S.C. FOR CBIC

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WRIT PETITION NO:1 0159 0F 2025

¶43

Between:

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M/s Technocraft Associates, _D-17, phase-V, rDA, Jeedimeila, Medchar, Hyderabad. (State. of retansana) s00o5s 1"p. oyiir piop..i"ior"Vi.n;, ri/;i,;;i'bllii,"i,j"Sr" Assudomal Mohanlal Banwani RUb MumUai

¶45

..PETITIONER

¶46

AND

¶47

Assistant commissioner (state Tax), Jeedimefla-I, Hyderabad Rurar 7rh Froor. Gagan Vihar Comptex. bpp. einioition c6r;ii; 'N;;;;Ii'ii;iil il;: Hyderabad

¶48

2' J-oint commissioner(sr), Hyderabad Rurar 6rh Froor, Gagan Vihar comprex. opp. Exhibition croLjnds, ru6mparrv Staiioi n-"oaj,'"rjvo"rid;d^-

¶49

Branch Manager, The N^ational Small lndustries Corporation ltd., Govt. of lndia, Ministry- o1. Micro srirr- rrlr"Ji* i;i;il;"", i_i _1 o7 qd;tii, Ft;i'i!;: 203, Datta Sa-i Complex, trlusneerjoao, Hyii;;#;;;.

¶50

commissionei of state. G_oods Service Taxes, 1'r Froor, commissioner of Commerciat Taxes Buitding, coveinment-' dr r"higii;,""ir"riiiirrrv, Hyderabad.

¶51

The state of reranoana, Igp, by. its principar secretary, Revenue (state Tax) Department, Secreiiriat, Hyder; bad

¶52

...RESPONDENTS

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Petition under Articre 226 of the constitution of lndia praying that in the circumstances stated in th6 affidavit fired therewith, the High court may be pleased to issue Writ of Mandamus or any other appropriate Writ order or direction under Articre 226 of the constitution of rndia in decraring (1) unsigned

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show cause^{notioedt.:11-05-2024issued by the 1't respondent in not serving to} the^{petitioneras pre;cribedunderthe Act and the said showcr'tuse noticeis} cryptic, vague,^{viithout any reasonsis quite contrary to the nrarrdatoryperiod} prescribedUnderseclionT3(2)oftheAct,beforepassingtheorclerisviolativeof the Act and^{unsustainablein the eye of law (2) failureto provide the details or} attachmenttothr:unsignedshowcausenoticedl.3l$5.2a24andr'tnsignedorder d1.22-O8-2O24^{issued undersection 73 of the Act passed by the 1't respbndent} undersectionT:;oflheAci.,2olT,withoutsignatureovertheattachmentofthe detailsunderreferenceNo.ZD360B240856405forthefinancialytrarApril,20l9 to March,^{2020 is vic,lativeof the principleof naturaljusticeequity,fair play and} contrary to^{law and (3) the unsigned show cause noticedt 31-05-2024 and} unsignedorder(lt.22.08.2024issuedundersectionT3oftheCGsjTAct'2017is violativeofRule26oftheCGsTRules,2olTasprescribedunder.theGSTAct' 2017,as arbitrary^{illergaland quite contrary to law consequently set aside the} same as void, unenfc,rceable^{and unsustainable'}

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A NO: 1 OF 2025

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PetitionurlderSectionl5lCPCprayingthatinthe:ircumstancesStatedin the affidavit^{fileriin support of the petition, the High Courtmay be pleasedto} suspend the thirl^{persongarnisheenotice dl. 12-03-2025 'ssued urder section 79} (1) (c) of the Acl, 2017^{by the 1st respondent for the financial year April' 2019 to} March 2020 to the^{third respondentfor Rs.5,73,356!pending} 'lisposal^{of the} above writ Petition.

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lA NO: 2 OF 20i:5

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Petition under section^{151 CPC prayingthat in the circumslances statedin} the affidavit filed^{in support of the petition, the High Court maybe pleased to} grant stay of c,rlleclion of^{disputedtax under the CGST of Rs 2'60'6171and} under SGST of^{Rs.21,60,617/-,passedunder section 73 of the TGST and CGST} Act, 2017, under^{referenceNo. 2D3608240856405 pursuantto the unsigned} order dt.22-08-12024,^{issued by the 1st respondent for lhe f irrar cial year April,} 2019 to March^{2:O2Opending disposal of the abovewrit petition'}

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Counsel for the^{Petitioner:SRI TEJPRAKASHTOSHNTWAL}

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Counsel for the Respondents: SRI SWAROOP OORILLA,

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SPECIAL GOVERNMENT PLEADER FOR STATE TAX

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WRIT PETITION NO: 1019 40F 2025

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Between:

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M/s. RR Enterprises. phase..lll, plot No. 85/B, lDA, pashamlaram, Medak, Medak Disrrict,_Tetansiana Rep. by its',propiiei;; M;. i;;;iimpudi ilj;ilrr''R;iv,''rs;d 44 years

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...PETITIONER

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AND

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The Assistant Commissioner (ST), Medak Circle, Nizamabad Division.

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The State of Telanoana, Rep. by. its principal Secretary, Revenue (CT) Department, Tetanga"na sircreiSiraii Hvo"rr6;oI*'

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The Union of lndia, Rep. by its Secretary, tvlinistry of Finance, North Block, New Delhi - 110 001 .

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4 r-l'" central Board of Indirect raxes and customs, Rep. by its chairman, Ministry.of Finance, Department or Revenue, Nortn eiock,te-ritrris"iililiiJi] New Delhi - 100 001 .

¶73

...RESPONDENTS

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Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ, order or direction more particurarry one in the nature of writ of Mandamus or any other appropriate writ or order or Direction declaring:

¶75

(1) the action of the 'r"t Respondent in passing the order, dated 29.04.2024, rhe Summary of the orders in Form GST DRC-07, dated 29.04.2024 and the summary of show cause Notice, dated 31.01 .2o24 and Aftachment to DRc-01 levying sGST/CGST, Interest and penarty, for the tax period 2018-19 under the SGST/CGST Act 2017, without any signature of the officer concerned either physical or digital in the order, dated 29.o4.2o24, the Summary of the orders in Form GST DRC-07, dated 29 -o4 -2024 and the summary of Show cause Notice, dated 31.0'l.2024 and Attachment to DRC-01, are not varid in the eye of raw;

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¶77

(2) the action of^{the 1"tRespondent in passingthe Orders' without even issurng} Form GST^{DRC.01A ;as contemplatedunderRule 142(1A)of the SGST/CGST} Rules 201^{7, is cc ntra y to the provisions of the Acts;}

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(3) the action^{of the 1"t Respondentin issuing Noticesand passi'rg the Orders'} without^{genera':ing DIN in the Notices and' Orders ers per Circular} No.128t47:2019-GST,^{dated23.12.2019 and as per w P No 320 :tf 2022'daled} 18.O7.2022^{of the Hon'ble Supreme Court,are not valid and consequently set} aside the^{order, dated 29.04.2024,the Summary of the ordersin Form GST} DRC-07,^{dated 29.C'4.2O24 and the Summaryof Show'CauseNotice' dated} 31 .O1 .2024^{andAttachmentto DRC-01passed by the Respondentas null and} void

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IAN O:¹ OF²⁰²⁵

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PetitionurderSectionl5lCPCprayingthatintheCircun]Stilncesstatedin the affidavit^{fileJ in support of the petition, the High court maybe pleasedto} Suspend the^{Operation of the Order, daied 29'04'2O24'the Summary of the} Orders in Forn^{GST DRC-07,dated 29'04'2024and the Summaryof Show} Cause Notice,^{tlate<l31.01 .2024andAttachment to DRC-01passedby the 1't} Respondent,forthetaxperiod20lS-lgundertheSGST/CGSTA'ct:2017'pending disposaloftheaboveWritPetition,asotherwise,thePetitionelwillbeputto severe loss and^hardshiP.

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Counsel for^{the Petitioner:SRIPHANINDRA KUMAR CHENNUPATI}

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Counsel for^{the' Rei;pondents No'1 & 2: SRI SWAROOPOORII-LA'} SPECIAL GOVERNMENT^{PLEADER FORSTATETAX}

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Counsel for^{ther Respondent No.3: SRI GADI PRAVEENKUMAR'} DEPUTY SOLICITOR^{GENERAL OF INDIA} SFU KALVALA^{SANJEEV, S.C. FORCENTRAL GOVERNMENT}

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Counsel for^{the Respondent No.4: SRIDOMINIC FERNANDES'} Sr. S.C. FOR CBIC

¶85

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WRIT PETITION NO i 10197 0F 2025

¶87

Between:

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[v!/q,^{R N Metals Private Limited,} 4-2315,6, AplE, Batanagar, Hyd6rabad, Medchat Malkajgiri, Telangana - 500 037 Rep.by iis Direct6r nrr. n,livui ngarwir, ig;-"b-ort 44yearc

¶89

AND

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..PETiT|ONER

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'l . The Assistant Commissioner (ST), Maredpally_Begumpet, Telangana.

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The State of Telangana, Rep.. by. its principal Secretary, Revenue (CT) Department, Telangaha Secretbriat, Hyderabad.

¶93

...RESPONDENTS

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Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue writ of Mandamus or any other appropriate writ or order or Direction declaring, the action of the 1't Respondent in passing the multiple orders, dated 30.04.2024 and 22.04.2024, the summary of the orders in Form GST DRC-07, dated 30.04.2024 and 22.04.2024 and proceedings, dated 30.04.2024 and 22.04.2024 passed by the 1.1 Respondent, levying IGSTicGST/scs under section 73(10) of the tGST/cGST/scsr Acts, 2017, for the lax period 2018-19, without even issuing Form GST DRC_O1A as contemplated under Rule 142(1A) of the Rules 2017, without signature of the officer concerned in the Notice and orders dated 30.04.2024 and 22.o4.2024 and Summary of the Orders dated 30.04.2024 and 22.04.2024 passed by the .t't Respondent, and without DIN and not granting sufficient opportunity of hearing to the Petitioner, as arbitrary, contrary to the provisions of the lGSr/cGST/sGST Acts 2017, and contrary to the Article 14 19 (2) (g) 21 and 265 of constitution of lndia and consequently set-aside the multiple orders of the 1't Respondent dated 30.04.2024 and 22.o4.2024 for the single tax period 201g-19 by the same officer is not valid in the eye of law, to selaside multiple orders as i egal, null and void.

¶95

lA NO: 1 OF 2025

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Petition under section 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to Suspend the Operation of the multiple Orders, dated 30.04.2024 and 22.O4.2024,

¶97

¶98

Summary of the^{(lrders in Form GST DRC-07, dated 30'042024and 2204'2024} and Proceedings,^{clated30.04.2 024 and 22.04.2024passeci by the 1't} Respondent,^{for the tax period 2018-'t9 under the CGST/SGST/|GSiTActs' 2017'} pendingdisposaloftheaboveWritPetiiion,asotherwise'thePetitionerwilibe put to severe losr; and^hardshiP.

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Counsel for the^{loetitioner: SRISHAIKJEELANI BASHA}

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Counsel for the^{Respondents:SRI SWAROOPOORILLA'} SPECIAL GOVERNMENT^{PLEADER FORSTATE TAX}

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WRIT PETITIO NNO^:1O294OF2025

¶102

Between:

¶103

Mis. Kamco Enginee'ing^{Pvt. Ltd., No 8, 6-3-649, Nalanda C-omplex'Somaiiguda'} iiril"liiil'i,^{r.jrJnglir-Boooiizi{ipii!"nteoby its} ^Director,^{Shri K-achala Bhavani} vi[''Fir".dO Sli kicnara^{App. n;o, nged atiout 61 years. R/o Rowlto_qq"^J.2,} C;;i"; R;*r, i/r:ocn1^{RoaOTJtOi.r,'eeiZUia,IDA Jee<iimetla,Hyderabad-500055}

¶104

...PETITIONER

¶105

AND

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1 The Assistart Commissioner..^{(ST),Khairatabad-sonraj'guda} ^Circle-2 P;;iao;i[;- Di',ision,^{5-9-27-9, st' hooi, B Block, N4ayurKushalComplex'} nyd'erEba,i Telangana-50000'1

¶107

2 State of^{r-elarrgana,Through Principal Secretary to Government'Revenue} Department^{(Commercial Tax),Hyderabad, lelangana}

¶108

...RESPONDENTS

¶109

Petition under Articte^{226 of the constitution of lndia praying that in the} circumstancesl;tatedintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissue:awrit,order,ordirectionmoreparticularlyoneinthenatureofa WritoftvlandamusdeclaringthatimpugnedorderinFormGSTDRC.0TvideRef No. 2D360424C6741)BZ^{dated 2710412024passed by the 1't Respondent under} theprovisionsc,fC(iST/TGSTAcl,20lTasbeingvoid,arbitrary,illegal,without jurisdiction, viol,ative r:f the^{principlesof natural justice apart frorn being violative} of Articles 14, 1g(1)ig)^{and 265 of the constitutionof lndia, and to consequently} set aside the same-

¶110

¶111

1A NO: 1 oF 2025

¶112

Petition under section 151 cpc praying that in the circumstances stateo in the affidavit filed in support of the petition, the High court may be preased to stay operation of impugned Order in Form GST DRC_07 vide Ref No 2D360424O674882 dated 27/04t2024 passed by the Respondent No. .t.

¶113

Counsel for the^petitioner: SRt MOHAMMAD SHABAZ FOR SRI P. VENKAT PRASAD

¶114

Counsel for the Respondents: SRI SWAROOP OORILLA, . SPECIAL GOVERNMENT PLEADER FOR STATE TAX

¶115

WRIT PETITIO N NO: 1030 20F 2025

¶116

Between:

¶117

271Mis'^Merge Stones. Reo. bv its Managing. partner sarat Babu Mittapafli, prot No/A, Road No-12, MLA coiony, einj;% "Hiib]'Hil";Jil, re6"s;;:60b0#:^,'"

¶118

...PETITIONER

¶119

AND

¶120

1 The State of Telanoana. Represented by its principal Secretary, Commercial Taxes, Secretariat, Xyd6rabao.

¶121

2 The Commissioner of the Commercial Taxes Department, Telangana State, C.T Comptex, Nampatry, nyoeriujo-soo'ocii:^""""''"

¶122

3 The Assistant Commissioner. (ST), Jubilee Hills - lll Circle, punjagutta Division, s-9-219.9th floor e Blo,bk, ir;y*'k;d;iEomptex, Beside Chermas, Abids, Hyderabad - 500001

¶123

...RESPONDENTS

¶124

Petition undei Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a direction or order, more particurarry in the nature of a writ of Mandamus or any other appropriate Writ, declaring the following notices and orders in FORM GST DRC-01 and DRC_07 along with the

¶125

Financial DRC-01 No. & date DRC-07 No. & Date lssued & Passed by

¶126

¶127

Year 2018-19	2D36A1240515751 dated31-01-2024	2D3604240822 daled29-04-2O24 991	Respondent^No.3
2019-20	2D36Cr524O6311^9C	2D360824069933 U	Respondent^No.3
	'dated3005.2024	daled20.08.2024
2019-20	2D360524076935 drrted3'l.05.2024 X	2D36082413 dated 30.08.2024 60B5B	Respondent^{No. 3}
2020-21	Zoso'tz+oaaogs S	2D36042408636 3A	Respondent^No.3
	dated 28.11.2024	daled28.02.2025

¶128

attachment^{without srgning the said documentseither digitaly nor physically} passed under Sr:ction^{73 of the SGST/CGST Acl' 2O17 against the Petitioneras} voidab-initio,illegal.arbitrary,andviolativeofA(icle19(tXg)and300Aofthe lndian Constituticn.

¶129

IA NO^{:, 1OF2O2,5}

¶130

PetitionunderSectionl5lCPCprayingthatinthecircunrstancesStatedin the affidavit^{filed in s;upportof the petition'the High Court maybe pleased to} suspend the^{operation of FORlvlGSTDRC-13dated 07-03-2025issued by the} Respondent^{No. 3 k) recoverthe demands confirmed under the impugned order} vide Reference^{No. .2D3608241360858dated30-08-2024 pending disposal of} this writ Petition.

¶131

IA NO :2OF^2O25

¶132

Petition tlnde'^{Section15'1 CPC prayingthat in the circumstances stated in} the affidavit^{fik:d in support of the petition'the High Court maybe pleased to} grantstayaninterirnrelieftorestraintheReSpondentsfrominitiatinganyaction torecovertherlemzrndsconfirmedundertheimpugnedordersdated29lo4l2024, 2OtO8t2O24,3O|OBI2024'^{2BtO2t2O25pendingdisposal of this writ netition'}

¶133

Counsel^{for tht: Petitioner:,SRt PUPPALA BHARATH NANDAN}

¶134

Counsel for^{the Respondents: SRI SWAROOPOORILLA'} SPECIAL GOVERNMENT^{PLEADER FORSTATE TAX}

¶135

WRIT PETITION^{NO: 10313 oF 2025}

¶136

¶137

Between:

¶138

M/s. CHANDANA INFRA PROJECTS, Rep. by Chandana Ramamohana Rao. Registered Office at 1-13-39/85, LIG B-85, Dr. A.S.Rao Nagar, ECIL, fvledchal Malkajgiri, Telangana - 500062

¶139

...PETITIONER

¶140

AND

¶141

The Assistant Commissioner (ST), Keesara-ll Ciicle, Malkajgiri Division, 5h Floor, Mayur Kushal Complex, Abids, Hyderabad -500001

¶142

State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana

¶143

...RESPONDENTS

¶144

Petition under Article 226 of the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus

¶145

(i) declaring un signed Show cause notice in Form DRC 07.06.2022 vide Ref no. 2D360622038300U an unsigned impugned and d Summary Order in DRC-07 daled 27.08.2024vide Ref no. 2D36O8241142598 leaving to and amount of CGST Rs,6,96,9221 SGST Rs,6,96,9221- and both issued by the Respondent No.1 under the^provisions of CGST/TGST Acl, 2017 as being void, arbitrary, illegal,^without jurisdiction and without authority of law apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside any action taken^pursuant thereto and^pass such further or other orde(s) as this Hon'ble Court may deem fit^and proper in the circumstances of the case.

¶146

( ii) and violative of articles 1a, 19(1Xg), 21 and^{265 of the Constitution of} lndia.

¶147

¶148

lA NO: 1 oF²⁰²⁵

¶149

Petitionunderl)ectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit^{filed in sr' pport of the petition, the High Court may be pleasedto stay} of operation^{6rinrpugned SummaryOrder inDRC-07 viCe Ref' no'} 2D36082411425)8^{dt*.ed 27108t2O24issuedby the RespondentNrr. 1 for the tax} period 20't9-20 under^{(IGST/TGST Acts, 2017 pending disoosalof the above Writ} Petitiqn, as^{otherwise'the Petitioner will be put to severe loss and hardship'}

¶150

Counsel^{for the l'etitioner: SRIG' R' S' AKHILESWAR}

¶151

Clunsel forthe^{Respondents: SRI SWAROOPOORILLA'} SPECTAL GOVERNMENT^{PLEADER FORSTATETAX}

¶152

WRIT PETTTIO^{N NO: 10327 0F 2025}

¶153

Between:

¶154

Mr. Ananthula^{V<lnkal Reddy, Registeredofficeat: (S-aiKrishna Eledridals)6-4711,} iiir'di'l;;;d;;^{c"li,ny, t'e"oaiisiJi,-uppat busdepot' Telangana - 5000e2'}

¶155

...PETITIONER

¶156

AND

¶157

State Ta>:^{Oficer(STO)' Division- Malkajgiri'Circle - Nacharam - 2'} Hyderabari^{- 500001.}

¶158

State of^{l-elarrgana,Througt-rPrincipal qegqtaryto Government'Revenue} Department^{(Commercial Tax),Hyderabad'I elangana'}

¶159

...RESPONDENTS

¶160

PetitionunderArticle226oltheConstitutionoflndiapral/,ingthatinthe circumstancesr;tatedintheaffidavitfiledtherewith'theHighCourtmaybe pleased to issuer a w'rit,^{order, or direction more particularlyone in the nature of a} Writ of Mandamus

¶161

(i) Declaring unsigned^{Showcause notice in Form DFiC01 29 '05 '2024} vide Ref no.^{2D3605240605676} and the corresPonding^unsigned vide Ref no.^{2D360824131877X}

¶162

demarrd crrder^{dated29.08.2024} passed,bytheRespondentNo.'lunderSectionT3oftheCentralGoods and lierv ces Tax^{Act, 2017 for the Financial Year} 2019-2020, demarrdinll an^{amount of SGSTRs. 36,16,492l-and} CGST^Rs.

¶163

¶164

36,16,4921- being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 14, i9(i Xg) and 265 of the Constitution of lndia, and to consequenfly set aside any action taken pursuant thereto.

¶165

lA NO: 1 oF 2025

¶166

.^{Petition under Section151 cpc praying that in the circumstances} stbted in the affidavit fired in support of the petition, the High court may be preased to stay of operation of impugned Unsigned summary order in DRC - 07 vide dt.29.08.2024 Ref no. 2D360824131877x issued by the Respondent No. 1 for the tax period 2019-20 under cGSTffGST Acts, 2017 pending disposar of the above writ Petition, as othenirrise, the petitioner will be put to severe loss and hardship.

¶167

Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

¶168

Counsel for the Respondents: SRI SWAROOP OORILLA,

¶169

SPECIAL GOVERNMENT PLEADER FOR STATE TAX

¶170

WRIT PETITION NO: 10372 0F 2025

¶171

Between:

¶172

M/s. Sri..Durga Bhavani Enterprises,.(nep. gV its Authorized Signatory), H.No. B_8_ 40/4, Dirkush Naoar. Near s.v rvboei Sdnoor, nvoerabd:" il;ai6;i_rrrriira"g;,i Telangana -500 037

¶173

...PETIT]ONER

¶174

AND

¶175

Assistant Commissioner (ST), GST, Abids Division, Hyderabad Telangana 2. State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat, Hyderabad.

¶176

3 Union of lndia, rep. by its Secretary (Revenue)), North Block, New Delhi.

¶177

...RESPONDENTS

¶178

Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue, a writ of i/andamus or any other appropriate writ or order or direction, (a) sefting aside the impugned Aftachment to Show cause Notice in Form DR-01, Form GST DRC-01 vide Ref. No. 2D360822000369G dated

¶179

¶180

02.O8.2022^{and irnpugned Order of the l St Respondent alongwith proceedingsin} FormDRC.0TvicleR:f.No.2D360225088638xdt.28.o2'2.o25issuedbythelst Respondent^{for lhe :ax period April 2O2O to March 2021 without having any} signatures^{as withouta uthority of law, arbitrary'}

¶181

IA NO: 10F²⁰²⁴ⁱ

¶182

PetitionunderSectionl5lCPCprayingthatinthecircumstancesStatedin the affidavit^{filed in r;upportof the petition'the High Courtmay be pleased to} of all further proceedings pursuant to the^imPugned Order dt grant staY in Form DRC-07^vi':le Ref. No 28.O2.2025 alo ng with proceedings 2D360225088633X^{of the 1't Respondent for the tax period April, ;2020to March'} 202lpendingdil;posaloftheWritPetitionaSotherwisethePetitionerwillbeput to severe loss^{ar d ha rdshiP.}

¶183

Counsel for the^{Petitioner:SRI YAMMANURU SlRl REDDY}

¶184

Counsel for^{the RespondentsNo.1& 2: SRISWAROOPOORTLLA'} SPECIAL GOVERNMENT^{PLEADER FORSTATETAX}

¶185

Counsel for the^{Respondent No.3: SRI GADI PRAVEENKUMAR'} DEPUW SOLICITOR^{GENERAL OF INDTA}

¶186

WRIT PETITION^N O:1^{o3820F 202s}

¶187

Between:

¶188

Mis.chintoosFortd,Fl.No.g0KA,lDAKattedan,Rajendranagar,RanoareddyDistrict' R6.bt i6M;"a1]ing^{eartner Mr.Navroz Kurani aged30 years}

¶189

...PETITIONER

¶190

AND

¶191

I The State Tax^{Officer, Rajendranagar-l Circle, Hyderabad'} 2 The Stak) of^{Telangana,Rep. by its Principal Secretary' Revenue (CT)} Department,^{Telangaha Secretariat, Hyderabad'}

¶192

...RESPONDENTS

¶193

Petition unde- Article^{226 of the constitulion of lndia prraving that in the} circumstances^{stat€,cj in the affidavit filed therewith, the High court maybe} pleased to issue writ of Mandamus^{or any other appropriate v/rit or orderor} Direction declaring:

¶194

¶195

(1 ) the action of the 1st Respondent in issuing the show cause Notice, dated 31.01 .2024 and passing order, dated 28.02.202s, the summary of the order in Form GST DRC-07, dated 28.02.2025 and the Attachment to GST Form DRC-07, dated 28.02.2025, for rhe tax period 2o2o-21 under the ccsr/scsr Acr 2017, without any signature either physicaily or digitally, is nonest in the eye of law;

¶196

(2) the action of the 1st Respondent in passing the order, dated 28.o2.2025, the Summary of the Order in Form GST DRC_07, dated 2g.02.2025 and tne Attachment to GST Form DRC-07, dared 28.02.2025, without issuing Form GST DRC-01A as contemprated under Rure 142('rA) of the Rures 2017, is not varid in tffb eye of law;

¶197

(3) the action of the 1"t Respondent in issuing Show cause Notice, dated 31 .o1 .2024 and passing the order, dated 28.02.2025, the Summary of the order in Form GST DRC-07, dated 28.02.2025, without generating Document ldentification Number (DlN), for the tax period 2020-21 under the ccsr/scsT Act 2017, is contrary to circutar No.12814712019-GST, dated 23.12.2019 and the judgment of the Hon'bre Supreme court of lndia in w.p.(civil) No.320 ot 2022, dated 18.07.2022, and consequenfly set aside the Order, dated 2B.O2.2OZS, the Summary of the Order in Form GST DRC-07, dated 28.O2.2025 and the Attachment to GST Form DRC-07, daled 28.O2.2025, passed by the pt Respondent, for the tax period 2o2o-21 under the cGSTisGST Act 2017, as null and void.

¶198

lA NO: 1 OF 2025

¶199

Petition undei section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the operation of the order, dared 2g.02.2025, the Summary of the order in Form GST DRC-07, dated 28.o2.2o25 and the Attachment to GST Form DRC-07' dated 28.02.202s, passed by the 1st Respondent, for the tax period 2020-21 under the CGST/SGST Act 2017, pending disposal of the above writ Petition, as otherwise, the petitioner will be put to severe loss and hardship.

¶200

Counsel for the Petitioner: SRI MOHAMMED RAFI

¶201

¶202

Counsel^{for the Respondents:SRI SWARO-OP.O-ORILLA'} sPECn;tdvinr'rrvrer'rr^{PLEADERFoR srArEi TAx}

¶203

.WRIT PETITION NO: 1039 o oF 2025

¶204

Between:

¶205

It/l/s. Strefa^{Proje'ctsPrivate Limited'Rep - SSY. Krishna Kurna'(authorised} Prot No 34^{E swara ia h Encrave'} H!ini[t. **zt^{m: -+,n +'"l: U: i:l}ei

¶206

AND 1 The Assisternt^{c.ommissioner(sT), Division - Malkajgiri'circler- Keesara-1'} Hyderabad^-500101.

¶207

2 State of Te,langana,^{Through Principal Secretaryto- Governrnent'Revenue} 6Li"tt"r""'"i rcd'nm6rciat^{Tix),Hyderabad' Telangana}

¶208

...RESPONDENTS

¶209

Petition under^{Article 226 of lhe Constitutionof lnclia prayirrgthat in the} circumstances^{stated in the affidavit filed therewith' ther High Oourt maybe} pleased to issue^{3 writ order, or direction more particularly one in the nature of a} Writ of Mandamus

¶210

(i) Declaring^{unsigned Show cause notice in Form unsigned showcause} notice dated^{27.11-2024 vide Ref no 2D361124034106Vand the} corresponding^{demand orderdl21 02 '2O')-5 vidr: Refno'} 2D360:2250593297^{passed by the RespondentNo 1 unrler Section 73} of the^{(lentral Goods and Services Tax Act' 201]7 for the Financial Year} 2o2o-21 d6manding^{an amountof IGST Rs 15'24'1125l-' SGST Rs'} 1,10,71,22ttt-^{and CGST Rs1,1O'78'224t- both issued by the} Respor.rdent^{No.1 underthe provisions of CGSTiTGSIAct' 2017 as} being void,^{arbitrary, illegal, without jurisdiction ;and without authorityof} law apart^{from being violativeof Articles 14, 19(1)(g) lrnd 265 of the} Consti,:ution^{of lndia, and to consequentlyset asidearry action taken} pursuant tl-ereto and^{pass such further or otherorde(s)as this Hon'ble} Court rnay deem^{fit and proper in the circumstancesof the case'}

¶211

¶212

(ii) and violative of articres 14, i 9(1 xg), 21 and 265 of the constitution of lndia.

¶213

lA NO: 1 OF 2025

¶214

Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Gou( may be pleased to stay of operation of impugned signed summary order in DRC-07 vide Ref. no. 2D36o225o593297 dated 21 .o2.202s issued by the Respondent No. 1 for the tax period 2019-20 under cGST/TGST Acts, 2017 pending disposal of the above writ Petition, as otheruvise, the Petitioner will be put to severe loss and hardship.

¶215

Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

¶216

Counsel for the Respondents: SRt SWAROOP OORILLA,

¶217

SPECIAL GOVERNMENT PLEADER FOR STATE TAX

¶218

The Gourt made the following: COMMON ORDER

¶219

I I

¶220

I rl

¶221

THE HON'BLE^{THE ACTINGCHIEF JUSTICE STIJOY PAUL} AND THE HON'BLE^{SMT. JUSTICE RENUKA YARA}

¶222

1() 10390 of2o25

¶223

coM MON^{ORDER:(Per ttrc Hon'b[e the ActingChief Justic:S:ujoa Paul)}

¶224

Learned counsel^{SriThanneru ChaitanlaKumar'} Sri TejpraJ<aslL^{Toshniwal, Sri PhanindraKumar ()hennupati'} Sri Shaik^{Jet:lani Basha, Sri P.Venkat Prirsad,I:iri Puppala} Bharathllanoan,SriG.R'S'Akhileswar,SriYar:an.Lar-ruruSiri Reddy an,l^{SriMohammedRafr, for thep€:til ioners and} Sri Swaroop^{Ooritla, learnedSpecialGovernrtt ntPieader} appearing lor^{f)tate Tax'}

¶225

Regard being^{had to the similitudeof the questic:ns involved'} on the^{joint re} luest^{of learned counselfor the parties the matters} are analogousJl^{heard and decided by this corrLmon order'}

¶226

Learrled counsel^{for the petitionersa.nd learned Special} Government^{rleader for State Tax submitl-edthart sincethe} impugned^{noti,:e(s) and order(s) are unsignccl' lhe s ame may be} set aside in^{view of the common order passed ir-r W P No'21 I O 1 of} 2024 &, batch.^{dated28.02.2025.}

¶227

¶228

Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any, shall also stand revoked. Liberty is reserved to the respondents to issue fresh show cause notice(s)/ order(s) in accordance with law a,d, for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents.

¶229

5 The Writ Petitions are disposed of without expressing aly opinion on the merits of the case. No costs.

¶230

Interlocutory applications, if any pending, shall also stand

¶231

closed

¶232

SD/.MOHD. ISMAIL DEPUW RFGIFTRAR //TRUE COPY// secrrofr%rrrcen

¶233

To, 1. The. Deputy/Assistant Commissioner (ST), Beoumpet Division. Bowenoallv_ll Circla^Queen's^ptaza, S.p. Road, eegumpei, S';i,nder;b;b, Hi;i;#,i_ 500003

¶234

The^Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi_ 110001

¶235

3 J!: ilryiqal Secretary to Government Revenue Department (Commerciat lax, State ot Telangana, Hyderabad. Telanoana.

¶236

The commissioner, centrai Board of rndiredt raxes and customs, GST poricy Wing, New Delhi.

¶237

The Assistant commissioner (State Ta;), Jeedimetla-ll, Hyderabad Rural 7h Floor, .Gagan Vihar Comptei. Opp. einiOnion Crounbs,'r.fimpirfy'Siiiton Road, Hyderabad

¶238

The Joint Commissioner(ST), !-{y!erabad Rural 6th Floor, Gagan Vihar ,^{p-o1glex. Opp. Exhibition Grounds,NampailyStation Road, HVOdri"UiO'-} /. ,l he Branch.Manager, The National small lndustries corpoiation ltd., Govt. of lndra, Ministry _of Micro Small Medium Enterprises, 1_7_1074tC13, Flat No. 203, Datta Sai Complex, Musheerabad. Hvderjbad

¶239

The Commissioner of State Goods Servic-e Taxes, 1.t Floor, Commissioner of 9ommerciat^{Taxes'Buitding,covernmeni.-tf Teta;b;na,} wl"iplttV, Hyderabdd.

¶240

The Princiqal S.ec1eta.ry, . Revenue (State Tax) Department, State of I elangana, Secretariat, Hyderabad

¶241

c@r

¶242

¶243

10.The Assistant^{Commrssioner (ST)'Medak Circle' Nizamabad Division'} 1 1 . The chairman.^{Minrstry'Ii'Fi"tu'.iJ6,'rig-[urt**tof Revenue. Central Board oI} lndirect Ta>:es^{uno cuioms,'i'liliBi"";i,centralSecretat-ial,New Delhi -}

¶244

100 001 r__,,.. 6^^

¶245

rz.it; i".iirtrnt^{crmmissioner (Sr), Maredpallv-Bes#S:3"l"ji!331'} crr"r"-z 'ii +#"X.-sisiini commissioirer..^{(ST)' 1(hairate} Paniaoutla Divi;ron.^{slsi--i#,"b. \i*#' a-Bl"ik' Mayur Kushalcomplex'} HvOljr"aUaO^{Telrrn gana-500001}

¶246

14 The commissiorer "t^{itE"dL"rn"r9r9]^TllgsDbpartment re angana State'} ,'f i"^u'.'lnliu+ii#ffi riil,lPlia;:l3",J*-lr'$a#iltrmff .,. +15'A$l!1i;i'i]3.*i!S!ler (gr), Keesara-,^{circre,-rvrarka js' ri Division,5th} ' " iffil,'M"av,;; ktiiiri c"ti,pi"x, Iuiijs' Hvderabad^-s00001

¶247

17 rhe state^{Tax otii""i'idi'dj,'6il;it;;--*llilsiri'} ']ircle^{- \acharam- 2'} Hvderabad^{- 501001.}

¶248

1. The Assis;tant^{Commissioner(ST)' GST' Abids Divisiorr' Hyderabad} Telanoana

¶249

rg.tfi5's%?rJrrry^{(Revenue), Union of lndia' North Block'New De'hi} ,6 +i.iE 5iai;'iri^{btti""r, i{lj"nat"n'g"-lcircle' Hvderabad'} 21 . The Assistant^{rlommil]3"nJi' isTi"oi"itio"'- ltialkajgiri' Circle- Keesara-1'} Hvderabad^-500001

¶250

zz.6'"".,"cUL"s"n"r'iinruurnucHAlrANYAKUMAR'Advocatet')PUCIi|.i;;66.'i,^{sirr swARb'oF6oiiii4'speciatGovernment Pleader lor} state Tax,^{Hish {}ourt tii[j"5t'it-; oi.]g!'lsqn"at Hvderabad[oUTl}

¶251

24.one CC^{to SRI cnor'Eril\lEErti(urrlr-An"oep'tvSolicito" C;eneralof lndia} IOPUC]

¶252

25.One CC^to SRI K. ARVIND KUMAR,^{S.C. for CentralGov-ernmr:nt[OPUC]} 26. One CC^to SRI ijoiliNiC?t'RilAtlbes,^{Sr. S.c. ror cBlc [oPUC]} 27.One CC^to SRI iiii;RAKASH iosnruWal,^{Advocate^[oPUC:]} 28. One CC^to SRI 29.One CC^tc SRI n-l'"lUltlUf^{y$i.:E'$35n",\tt5i"lilnrentroPUCr} 30.One CC^tc SRI brinir'l'eeiAxl^{BASHA, Advocat-e [oPUC]} 31 . One CC^tc SRI F VEr.rrnr^{pnnsAD,AdvocateIoPUC]} 32.One^CCtc, SRI bi JbE;L;'BHA-FiXrH'^{NAuonu, Aqveg4q[oF' uc]} 33. One CC^to SRI cl ir. b'.-nKHtleswnn,^{Advocate[oPUC]} 34. One CC^to SRI Vnii nlrltr u iiU siii^{iebov'Ad-v99919[o P rJ c I} 35.One CC^tcr SRI LiionAntueo^{RAFI,Advocate[oPUC]} 36.Two CD^CoPies

¶253

MP bs

HIGH COURT

. DATED:1^510412025

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c ON ORDER

¶258

W.P.Nos.36992^ol2O24; ,^{10294, 10302, 1031 3, 10327 ,} ,97 10372,10382^{and 10390 of2O25}

¶259

101 59, 10194,¹⁰¹

¶260

DISPOSING^{OF THE WRIT PETITIONS} WITHOUT^COSTS

¶261

)1
I<br>

M/s.Chintoos Food v. The State Tax Officer

Case brief

What is this about?

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M/s.Chintoos Food v. The State Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

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