Nayeem Mohammed Vs State Tax Officer — GST and Indirect Tax | Telangana HC (2025)

Nayeem Mohammed Vs State Tax Officer — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Dismissal of the writ petition as withdrawn, with liberty to the petitioner to file a properly constituted petition; no costs ordered; pending interlocutory applications directed to stand closed.

Issue for consideration

Whether the show cause notice in DRC-01 dated 28-12-2023 (Ref. No. 2D361223055653H) and the consequent order in Form DRC-07 dated 30-12-2023 (Ref. No. ZD36'1223070853E) passed under Section 73 of the TSGST Act, 2017 by Respondent No. 1 for tax period July, 2017 to March, 2018 were unsigned, void, arbitrary and violative of natural justice and Articles 14, 19(1)(g), warranting their setting aside (as prayed; never adjudicated because the petition was withdrawn).

Ratio / Principle

Leave to withdraw was granted and the writ petition stands dismissed as withdrawn, with the liberty prayed for (liberty to file a properly constituted petition) and without costs.

Key takeaways

Interlocutory applications pending, if any (the petition carried a pending stay application, IA No. 10 of 2025 under S.151 CPC), shall stand closed.ratio¶30

Detailed headnote1 paragraphs

WP No. 11466 of 2025, High Court for the State of Telangana at Hyderabad, decided 17-04-2025 (order per Sujoy Paul, Acting Chief Justice; Renuka Yara J on the bench). Petitioner Nayeem Mohammed, proprietor (trade name M/s. R.K. Mobiles, Nizamabad), had filed an Article 226 writ seeking declaration that the show cause notice in DRC-01 dated 28-12-2023 (Ref. No. 2D361223055653H) and the consequent Form DRC-07 order dated 30-12-2023 (Ref. No. ZD36'1223070853E) passed by Respondent No. 1, State Tax Officer, Bodhan and Nizamabad, under Section 73 of the TSGST Act, 2017 for tax period July, 2017 to March, 2018 were unsigned, void, arbitrary and violative of natural justice and Articles 14, 19(1)(g), and for their setting aside. On the hearing date counsel sought permission to withdraw with liberty to file a properly constituted petition; the respondents had no objection. The Court dismissed the petition as withdrawn with the liberty prayed for, ordered no costs, and directed pending interlocutory applications (including the IA No. 10 of 2025 stay plea under S.151 CPC) to stand closed. No question on the merits of the GST challenge was decided; the judgment yields no ratio on unsigned DRC-07 orders.

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H]GH COURT FOR THE STATE OF TELANGANA^{AT HYDERABAD} (SPecial Original Jurisdiction)

THURSDAY, THE SEVENTEENTH DAY OF^APRIL TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE THE ACTING CHIEF JUSTICE^{SUJOY PAUL} AND THE HONOURABLE SMT JUSTICE RENUKA^YARA

WRlT PETITION NO: 11466 OF²⁰²⁵

Between:

Nayeem Mohammed,^{(Proprietor), SA). Sri Mohammq{Haji, aged about 34} vedrs. R/o. H. No. 9-4-69, Barkai Pura,^{Nizamabad -503001 registeredwith} ifre triOe name M/s. R.K. Mobiles, a^{Proprietorship concern having its office at} Shop No. 17, City Plaza Complex,^{Amberpet,Nizamabad,Telangana-} 503001.

...PETITIONER

AND

1 State Tax Officer, Bodhan and Nizamabad,^Telangana. 2 State of Telangana, Rep. by its Principal^{Secretary (Revenue) Department,} Telangana, Secretariat Buildings, Hyderabad.

...RESPONDENTS

Petition under Article 226 of the Constitution of^{lndia praying that in the} circumstances stated in the affidavit filed^{therewith, the High Courtmay be} pleased to issue a writ, order or direction, more^{particularlyin} the^{nature of a writ} of mandamus declaring Show Cause Notice in^{DRC - 01 daled28-12-2023} bearing Reference No. 2D361223055653H^{and the consequentorder dated} 30-12-2023 bearing Reference No. ZD36'1223070853E^{passed in Form DRC - 07} under Section 73 of the TSGST^{Act,20'17 by the RespondentNo. 1 for the tax} period July, 2017 lo March, 2018 as being unsigned,^{void, arbitrary, illegal,} violative of the^principles of natural^{justice apart frombeingviolative of Articles} 1 4, 19(1 Xg) of the Constitution of^{lndia and consequentlyset aside the same'}

IA NO:10 F 2025

petition under Se 151 CpC praying that in the circumstances stated in the affidavit filed in sr of the petition' the High court may be preased to stay all further action ,nlooon cause Notce n r_Hi'::iT,.:r1r1#.".j::,1;,,#::::;TJ 2D361223055653H ard the consequent order dated 30-12-2023 bearing Reference No ZD3612':r3o70'53E passed in Form DRc- 07 urrr,er section 73 0f March, the TSGST 2018 Act, 2017 by under the provisions the Respondent of TSGST Act,2017.No. 1 for the ,r, ;;;; ;;:;;;; ,"

Counsel for the petitioner " 3;;[XH:;6*^REPFoR

Counsel for the Responclr ' "Jl, 3[1k#l'A5lt [f t ]iiSF ;[T; f lL,*

The Court made the following: ORDER

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THE HON,BLE THE ACTING CHIEF JUSTICE SUJOY PAUL rHE HoN,BLE sMr. iil3rr., "r*;;

PETITIONNo.l I 466 of2o2s

ORDER (per the Hon,ble the Acting CttiE Justice SujoA paul):

Ms. K. prabhabati, learned counsel represents Sri A.V. Raghu Ram, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government pleader representing Sri Swaroop Oorilla, learned Special Government pleader for State Tax, for the respondents.

Learned counsel for the petitioner seeks permission of this Court to withdraw the writ petrrion rvith liberty to thc pctitioner to file a properly constituted petition.

c The other side has no objection

Accordingly, this Writ petition is dismissed as withdrawn

with the liberty prayed for. No costs.

Interlocutory applications, if any pending, shall also stand

closed.

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HIGH COURT

DATED:1710412025

ORDER

WP.No.11466 of 2025

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DISMISSING THE WRIT PETITION

AS WITHDRAWN,

WITHOUT COSTS

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