Golden Constructions Vs The Assistant Commissioner (State Tax)

M/s. Sony Enterprises, rep.^{by its Proprietor Sri Subhash KumqlSingh,} .183g7lgl16d;, Teeiapur Vittage,^{CSX Enclave, Shadnagar,Rangareddy,} Telangana-509216'

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...'ETIT,.NER

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AND

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The State of Telangana, rep.^{by the Principal Secretary, Revenue (CT)} Department, Secretariat, Hyderabad,^Telangana.

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Th6 Deputy'Commissionerisf)^{(sfu), Mahabubnagar, Nalgonda Division'}

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...RESPONDENTS

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Petilion under Article 226^{of lhe constitutionof lndia prayingthat in the} circumstances stated in the^{affidavit filed therewith, the High court may be} pleased to issue a writ, or order or Direction^{particularly one in the nature of} writ of Mandamus declaring^{the action of the 2nd respondent in passingthe} summary of the impugned^{showcause notice in DRC 0'l and the summary of the} impugned order in DRC 07^{dated 31.08.2024 without signatures either digitally or} electronically along with the^{attachmentsto the said proceedingsdated} 31 .O8.2024 in DRC-07^{vide GST No.36CRFPS9B79B2Z4for the year2019-20} under the GGST and SGST^{Act, 2017 as the sameare unsustainable in law,} being void, illegal, without^{jurisdiction,withoutauthorityof law apartfrom} violative of Articles 14 and^{19 of the Constitutionof lndia andconsequently set} aside the same

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lA NO:^'l OF 2025

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Petition under Section 151 CPC^praying that in the circumt;tances^stated in the affidavit filed irr support of the^petition, the High Court may be^pleasedto grant stay of all furlherr proceedings pursuant to the impugned orrler of the 2nd respondent dated :i1 .08.2024 in DRC-07 vide GST No.36CRFPS9B79B2Z4^for the year 2019-20 urrder the CGST and SGST Acts.

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Counsel for the Petitioner: SRI B.KRISHNA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, Special^tGovt Pleader for State Tax

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W.P.NO: 10472 OF 2025

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Between:

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Golden Constructions, Represented by its Partner [r,4r. .Afzal Hussain lvlohammed, 1-16-43811, lrfan Nagar Colony, Sirpur Kagaznr,tgar - 504296. Dist. Komurarn Bheem Asifabad

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,..PETITIONER

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AND

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The Assistant Commissioner (State Tax), Asifabad Circle, H.Nc,. 19-27,1st Floor, Vyshnavi Complex, Near Flyover Bridge, Mancherial - 50 4208.

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The Commissioner of State Tax, State of Telagnana Commerciirl taxes complex, lV J Road, Opposite Gandhi Bhavan, Nampally, Hyderabad.

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The State of I'elagnana, Represented by its Principle Secretary to Government,RevenueCTD,Secretariat,Hyderabad

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...R':S'ONDENTS

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Petition under Article 226 of the Constitution of lndia pray ng that in the circumstances stated in the affidavit filed therewith, the High^{.)ourt may be pleased to issue a \frit of Mandamus or any other appropriate writ, order or direction, declaring the: Show cause Notice dated 26-11-2024 vide reference no. 2D3611240300425, all consequential orders passed in pursuance of the said SCN, including Form CiST DRC-07 order passed daled 25-02-2024 vide reference no. 2D36022507622ge by The Assistant Commissioner (ST), Under Section 73 of the TGST and CGS'| Acl,2017. The summary of under declared tax is as follows. Total Tax Rs. 24,I'2,1166/- (CGST Rs.12,26,033/- and SGST Rs.12,26,0331), Penalty Total Rs.2,45,206/- (CGST Rs.1,22,6031 and SGST Rs.1,22,6031) and interest Total Rs.3l,384/- (CGST Rs.15,692/- and SGST Rs.1t;,692/-) under section 50 of the CC;S- Act,2017 as prescribed under section 73(9) of CGST Act, 2017ITGST Act,2017 , "or the financial year 2020-2021 without ever issuing Form

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X

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GST DRCO1A as contemplated under^{Rule 1421A of the Rules 2017 without} signature of the officer concerned in the all^{consequentialorders passed in} pursuance of the said SCN, including Form GST DRC-07 bythe 1St Respondent and without DIN and without even^granting sufficient^{opportunity of beingheard to} the Petitioner as arbitrary contrary to the^provisions of the^{CGST/SGST Acts 2017} and contrary to the Article 14, 19 2 9,21 and^{265 of Constitutionof lndia and} consequently set aside the SCN dated 26-11-2024^{and.all consequentialorders} passed in pursuance of the said SCN, including Form GST DRC-07 as^{illegal null} and void.

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lA NO: 1 OF 2025

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Petition under Section 151 CPC^praying that in the circumstances^statedin the affidavit filed in support of the^petition, the^{High Court may be pleased to stay} all fu(her^proceedings including any recovery,^{pursuant to the Show causeNotice} dated 26-11-2024 vide reference no.^{2D361124O3OO425,all consequential orders} passed in pursuance of the said SCN, including Form GST DRC-07^{order passed} daled 25-02-2024 vide reference no.^{2D3602250762298by The Assistant} Commissioner (ST), Under Section 73 of^{the TGST and CGST Act, 2017.The} summary of under declared tax is as^{follows. Total Tax Rs. 24,52'066/-(CGST} Rs.12,26,033/- and SGST Rs.12,26,033/-),^{Penalty Total Rs.2,45,206/- (CGST} Rs.1,22,603/- and SGST Rs.1,22,603/-)^{and interest Total Rs.31,384/-(CGST} Rs.15,6921 and SGST Rs.15,6921)^{under section50 of the CGST Act, 2017 as} prescribed under section 73(9) of CGST Act, 2O17fiGST^{A}I,2O17, for the} financial year 2020-202'1^pending disposal of^{writ petition.}

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Counsel for the Petitioner: SRI^{UPADHYAY RAGHAVENDER} Counsel for the Respondents: SRI SWAROOP^{OORILLA' SpecialGovt Pleader} for State Tax

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W.P.NO: 10475 OF 2025

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Between:

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Manikanta Traders, Represented by^{its ProprietorSri Srinivas Narla, 5-64/5,} Naspur Road, Naspur, Mancherial^{- 504302,Dist. Mancherial.}

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...PETITIONER

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AND

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1 . The Assistart C)66rpis516ner (State Tax), Mancherial Circle, 1,i)-27, l st Floor, Vaishnavi Complex, Near Flyover Bridge, l/anche rial - 5042Ot. .

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1. The Commissioner of State Tax, State of Telagnana Commert.,ial taxes Complex, lttl J Road, Opposite Gandhi Bhavan, Nampally, HyCerabad.

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1. The State of Telagnana, Represented by its Principle Secretary to Government, R,:venue CTD, Secreteriate, Hyderabad.

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...R,ESPONDENTS

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Petition und,er Article 226 ol lhe Constitution of lndia praying that^'n the circumstances slaled in the affidavit filed therewith, the High Court may be pleased to issue a \Vrit of Mandamus or any other appropriat€j writ, order or direction, declaring the Show cause Notice dated 1610212022 vidr> reference no. 2D3602220125 76 P, all consequential orders passed in pursuance of the said SCN, including For^n^,3ST DRC-07 order passed dated 18/08/2024 vide reference no. 2D3608240628234 by The Assistant Commissioner (ST), Undcr Section 73 of the TGST and CGST Act, 2017. The summary of under declared tzrx is as follows. Total Tax Rs.86,72t4l- (SGST Rs.43,3721- and CGST Rs.43,372 -), and beside leavy of penalty and interest under section 50 of the CGST Act, 2O1Z as prescribed under rser;tion 73(9) of CGST Act, 2017|TGST Ac1,2O1t, for the financral year 201{l-2020 without even issuing Form GST DRCOl A as contemplated under Rule 1421A of the Rules 20'17 without signatu.e of the officer concerned in the all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 by the 1st Respondent and without t)lN and without even granting sufficie rt opportunity of being heard to the petitioner as arbitrary contrary to the prov srons of the GGST/sGST Acts 2017 and contrary to the Article 14, 19 2 9,21 and i2ri5 of Constitution of lndia and consequentl),. set aside the SCN dated 16102120rj-.? and all consequential orders passed in pu rsuance of the said SCN, including Form GST DRC-07 as illegal null and void.

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lA NO: 1 OF 202s

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Petition under section 151 cPC praying that in the circumsteLnces stated in the affidavit filed in support of the petition, the High court may be pleased to stay all further proceedings including any recovery pursuant to the Shornr cause Notice dated 16-02-2022 vide reference no. 2D3602 22012s76p, all consecluential orders passed in pursuance of the said scN, including Form GST DRC-07 order passed dated 1810812024 vrde reference no. 2D36o824o628234 by l-he Assistant Commissioner (ST), Untsl Section 73 of the TGST and CGST Act, 2011 . The

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summary of under declared^{tax is as follows TotalTax Rs'86,744l-(SGST} Rs.43,372tand CGST^{Rs.43,3721-),and beside leavy of penaltyand interest} under section 50 of the^{cGSTAct, 2017 as prescribedunder section 73(9) of} CGST Act, 2017|TGST^{Act,2O17,for the financial year2019-2020 pending} disposal of writ Petition.

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Counsel for the Petitioner:^{SRI UPADHYAY RAGHAVENDER} counsel forthe^{Respondents: sRl swARooPooRlLLA,Special Govt Pleader} for State Tax

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w.P.NO: 10476 OF²⁰²⁵

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Between:

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Manikanta Traders, Represented^{by its ProprietorSri Srinivas Narla, 5-64/5,} Naspur Road, Naspur,^{Mancherial-504302' Dist. Mancherial'}

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AND

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The Assistant Commissioner^{(StateTax), It/ancherial Circle'19-27, 1st Floor,} Vaishnavi Complex, Near^{Flyover Bridge. Mancherial - 504208.}

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The Commissioner^{of State Tax,Stateof Telagnana Commercial taxes} complex,^tM J Road,^{Opposite Gandhi Bhavan,.Nampally, Hyderabad.}

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The State of Telagnanb,^{Represented by its Principle Secretary to} Government, Revenue^{CTD,Secretariat,Hyderabad}

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...RESPONDENTS

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Petition under Article²²⁶ of^{the constitutionof lndia prayingthat in the} circumstances^{stated in the affidavit filed therewith,the High court maybe} pleased to issue a writ of^{Mandamusor any otherappropriate writ, order or} direction, declaring^{the show cause Notice dated 't 3-1 1-2021vide referenceno.} 2D3611210224613,^{all consequential orderspassedin pursuance of the said} SCN, including^{FormGST DRC-07 order passeddated10- 04-2024vide reference} no. 2D36042401475',l^{N by The Assistant commissioner(sT), UnderSection 73 of} the TGST and GGST^{Act,2017. Thesummaryof under declaredtax is as follows.} Total Tax Rs.2,69,042t-^{(SGST Rs.1,34,5211-and CGSTRs 1,34,5211-)'and} beside leavy of^{penalty Total Tax Rs.26,904/-(SGST Rs'13'452/-and CGST} Rs.13,452l-)^{andinterest under section50 of the CGSTAct, 2017 as prescribed} under section^{73(9)of CGST Act, 2O17TGSTAct,2O17, for the financial year} 2O1B-2O1}^{without even issuing Form GST DRCOIAas contemplated under Rule} 1421A of the^{Rules 2017 without signature of the officer concerned in the all}

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consequentiai orde's passed in pursuance of the said SCN, incluriing Form GST DRC-07 by the 1st Respondent and without DIN and without even granting sufficient opportunity lf being heard to the Petitioner as arbitrary contrary to the provisions of the 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 SCN dated 13-1 1- 2021 and all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 as illegal null and void.

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lA NO: 1 OF 2025

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Petition under Siection 151 CPC praying that in the circumst;rnces stated in the affidavit filed in support of the petition, the High Court may be rrleased to stay all further proceedings including any recovery, pursuant to the Sho\v cause Notice dated 13-1 1-2021 vide: reference no. 2D3611210224613, all conse,luential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated'10-04-2024 r,i,le reference no. 2D3604240'14751N by The Assistant Commissioner (ST), Llnder Section 73 of the TGST and CGST rr\ct, 2017. The summary of under de:clared tax is as follows. Total Tax Rs.2,6t),0421 (SGST Rs.1 ,34,5211- and CGST Rs. l,34,521l-), and beside leavy of peralty Total Tax Rs.26,9041 (SGST Rs.13,4521- and CGST Rs.13,4521-) and interest under section 50 of the CGST Prct 2017 as prescribed under section 73(9) of CGST Act, 2U7fiGSf Ad 201 r-, for the financial year 2018-20'19 pending disposal of writ petition.

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Counsel for the Petitioner: SRI UPADHYAY RAGHAVENDER Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

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W.P.NO: 10479 OF 2025

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Between:

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Rana Traders, Represented by its Proprietor Sri Mohanlal Gehlot, plot No.'1771P, Sriniv'asa Avenue, Pragathi Nagar, Kukatpally, Hyderabad 500090, Dist. Medchal - I\4alkajgiri.

,..PET|T|ONER

AND

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1- The Assistant Commissioner^{(StateTax), Hydernagar - 1 Circle, 3rd Floor,} North Wing, Gaganvihar Building,^{Opp.Gandhi Bhavan, Nampally,} Hyderabad 500001

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The Commissioner of State Tax, State of^{TelagnanaCommercialtaxes} complex, M J Road, Opposite Gandhi^{Bhavan, Nampally, Hyderabad.}

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The State of Telagnana, Represented by^{its Principle Secretary to} Government, RevenueCTD,Secreteriate,Hyderabad

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...RES'ONDENTS

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Petition under Article 226 of the Constitution of^{lndia praying that in the} circumstances stated in the affidavit^{filedtherewith,} the^{High Courtmay be} pleased to issue a Writ of Mandamus or any other^{appropriatewrit, order or} direction, declaring the show cause^{Notice daled 3110512022vide referenceno.} 2D36O522028625G, all consequential^{orders passed in pursuance of the said} SCN, including Form GST DRC-07 order^{passed dated 3011212023vide reference} no.2D361223O691420 by The^{Assistant Commissioner (ST), Under Section 73 of} the TGST and CGST Act, 2017 The summary^{of under declared tax is as follows} Total Tax Rs.5,29,662^^(SGST Rs.2,64,8311^{and CGST Rs.2,64,8311),and} penalty Total Rs.52,9661 (SGST Rs.26,483/- and CGST^{Rs.26,4831) and beside} leavy of interest under section 50 of the^{CGST Act, 2017 as prescribed under} section 73(9) of CGST Act, 2017ITGST^{Act,2017,for the financial year 2017-2018} without even issuing Form GST DRCOIA^{as contemplatedunder Rule 1421Aof} the Rules 2o1 7 without signature^{of the officer concerned in the all consequential} orders^passed in^pursuance of^{the said SCN, includingFormGSTDRC-07 by the} 1st Respondent and without DIN^{and without even granting sufficient opportunity} of being heard to the Petitioner as^{arbitrary contraryto the provisions of the} CGSTiSGST Acts 20'17 and contrary^{to the Article 14, 19 29 21 and 265 of} constitution of lndia and consequently^{set aside the scN daled 3110512022and all} consequential orders^passed in^{pursuanceof the said SCN, including Form GST} DRC-07 as illegal null and void.

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lA NO: 1 OF 25

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Petition under section 151 CPC^{prayingthat in the circumstances stated in} the affidavit filed in support^{of the petition, the High court may be pleasedto stay} all further^proceedings including^{any recovery, pursuant to the show causeNotice} dated 31-05-2022^{vide reference no. 2D360522O28625G,all consequential orders} passed in pursuance of the said SCN, including^{FormGST DRC-07 order passed}

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dated 30-12-2023 r'ide reference no. 2D3612230691420 by The Assistant Commissioner (S1'). Under Section 73 of the TGST & CGST {ct, 2017. The summary of under declared tax is as follows: Total Tax Rs 5,:,19,662/- (SGST Rs.2,64,8311 and tIGST Rs.2,64,8311), and penalty Total Rs.52,966/-(SGST Rs.26,4831 and C(3]ST Rs.26,4831) and beside leavy of interest under section 50 of the CGST Ac.i, 2017 as prescribed under section 73(9) of CGST Act, 2017|TGST Act 2Ct17, for the financial year 2017-2018 pending ,Jisposal of writ petition.

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Counsel for the Petitioner: SRI UPADHYAY RAGHAVENDER Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

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The Court made the following: COMMON ORDER

_ .arr :ataa

II t :

!

THE HON'BLE^{THE ACTINGCHIEF JUSTICESUJOY PAUL}

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AND

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THE HON'BLE^{SMT.JUSTICE RENUKA YARA}

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WRIT PETITION^{Nos.7675,LO472, Io475,LO476 and} LO479 of 2o25

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COMMON ORDER:^{(Per the Hon'ble the Acting Chief JusticeSuiog Paut)} Learned counsel^{Sri B.KrishnaReddy and Sri Upadhyay} Raghavender,^{for the petitionersand Sri Swaroop Oorilla' learned} Special Government^{Pleaderappearing for State Tax'}

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Regard being^{had to the similitude of the questions involved'} on the^{joint request of learned counselfor the parties, the matters} are analogously^{heardand decidedby this common order"}

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Learned counsel^{for the petitionersand learned Special} Government Pleader^{for State Tax submitted that since the} impugned^{notice(s) and order(s)are unsigned, the same may be} set aside in^{view of the commonorder passed in W'P'No'21101 of} 2024 &' batch,^{dated 28-02.2025'}

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Accordingly, the^{impugnednotice(s)and order(s) in these} Writ Petitions are^{set aside.Liberty isreservedtothe} respondents to^{issue fresh show cause notice(s)/order(s) in}

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2

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accordance with law. and, for undertaking this exercise afresh, the limitation u,'i1l not be a hurdle for the respondents.

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The Writ Petitions are disposed of without expr:ssing any

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opinion on the rnerits of the case. No costs.

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Interlocutc,ry applications, if any pending, shall also stald

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closed.

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SD/-K.AMMAJI DFPUTY REGISTRAR

//TRUE COPY//

..lSECTION OFFICER

To

1 The Principa Secretary, Revenue (CT) Department, Secretarilrt, Hyderabad, Telangana, Sitaie of Telangana.

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2 The Deputy Cornmissioner (ST) (STU), lvlahabubnagar, Nalgonda Division. J The Assistant^{tlommissioner} (State Tax), Asifabad Circle, H.N,:. 19-27,1st Floor, Vyshn,avi Complex, Near Flyover Bridge, lvlancherial - 5t)42O8.

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4 The Commissioner of State Tax, State of Telagnana Commercial taxes complex, M " Rcad, Opposite Gandhi Bhavan, Nampally, Hyderrabad.

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5 The Assistant^{ilommissioner} (State Tax), Hydernagar - 1 Circl:, 3rd Floor, North Wing,^t3aganvihar Building, Opp. Gandhi Bhavan, Namprally, Hyderabad 500001

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