Allowed

M/s. Indo Qatar Projects Pvt. Ltd. v. Assistant Commissioner (St)

Telangana HC1 May 2025WP/11644/2025

Case brief

AI extract

What is this about?

Multiple writ petitions were batched before the Telangana High Court challenging unsigned show cause notices and adjudication orders under the CGST/SGST Acts. The Court set aside the impugned documents as non-est for lack of signature.

What did the court decide?

Set aside all impugned unsigned notices and orders in Form DRC-01 and DRC-07; revoke bank attachments; reserve liberty to issue fresh notices.

M/s. Indo Qatar Projects Pvt. Ltd… — Constitutional and Fundamental Rights | Telangana HC (2025)

¶1

[^3446]

¶2

ot.tt*NGANA rN rHE^H|GH "orTrt8fo'=luoBl6t=

¶3

(SPecial^{Original Jurisdiction)}

¶4

THURSDAY,^{THE FIRST DAY OF MAY} iuo ifousnND^{ANDTWENTYFlvE}

¶5

PRESENT

¶6

THE HONOURABLE^{THE ACTING CHIEF JUSTICE SUJOY PAUL} AND THE HONOURAEUE^{S[ii JUSTICE RENUKAYARA}

¶7

12193¹²²⁰⁷ WRIT P^{ETITIO N Nos .50257244116441209012095} 12214^{12274122851232412336} 12401 1 2506^{1253812677 ot2025} and WRIT^{PETITION No.} 30102 of 2024

¶8

W.P.No.502^50F2025

¶9

Between:

¶10

fff :jf,i[,[i:ii:.$fl sf; #':'{r H,}#;Hf, Er#q'd{i1iiifr,TTi'sfjir I'odi,i b+Gut.,^{iuoHYderabad'}

¶11

...PETITIONER

¶12

AND

¶13

l.TheState.TaxOfficer-ll(ST),Hydernagar-lllL/|IUltsIly\lclquuv.._.rr /c-r\ l-r,rlarn2nAr - lll Circle^{HyderabadRural} Division^Hyderabad its Principal^secretary

¶14

, fX|"",, "irl,^pli'3;fl1 rer a[33n a, . 3l*" i:i auiI d in si,-ilvderao ad

¶15

'u:l:i'"11[i]B:sla'.fl^{,l1s?5,'JiL1liL1',a"iJ":E'?'ft ]::']gr93bo3[T}

¶16

...RESPONDENTS

¶17

PetitionunderArticle226ollheConstitutionoflndiaprayingthatinthe circumstances^{stated in the affidavit filed therewith' the High Court may be} preased to issue^{a writ, Direction or an ordermore particurarlyone in the nature} of Writ^{of Mandamus declaringthe Show Cause Notice in DRC- 01 dated 28-05-} 2024 bearing^{Reference No' AD360524020405Fand the consequent orderin} Form DRC^{- 07 issued u/s' 73 of the TSGSTAct' 2017 daled 27-08-2024 bearing} Reference^{No. 2D36082410gg17z passedby the 1st Respondent for the tax}

¶18

period April, i2019 t. March, 2O2O under the provisions of TSG ST Act, 2017 as being unsignr-.d n: r est, void, arbitrary, illegal, violative of the principles of naturar justice ar)ar 1'rom being viorative of Articres 1a, 19(1)(g) ol rhe constitution of lndia and consecuenfly set aside the same and pass such furtlrer or order(s) as this Honorabre crou t may deem fit and proper in the circumstanc<:s of the case (ii) set aside the grarnish:e notice dated 12.12.2024 issued by the l srt Respondent to the 3rd Respondenl, attaching the bank account of br recovery or iresar demand ,";;; ;;;;" strensth or unsisned .^if":::n:'

¶19

IA NO: 10F 2025

¶20

Petition rjnder Siection iS1 CpC praying that in the circumsrarces stated in the affidavit fire'J in sucport of the petition, the High court may be lreased to stay all further actiott irclrrcling collection of disputed tax pursuant to ,. e show cause Notice in DRC ' o1 dated 28-05-2024 bearingReference No. .qD360524 o2o4o5F and the conseqrent rrder in Form DRC _ 07 issued u/s Z3 of fi,e TSGST Act, 2017 dated 27-ct,'20?-4 bearing Reference No. 2D360824 lOgglTzpassed by the 1st Respondent fo" the tax period April. 201g to March, 2020 urrder fl)e provisions of TSGST Acl, 2)17.

¶21

Counsel for the petitirrrer : SRI A.V.RAGHU RAM

¶22

Counsel for the Respondents No.1&2: 3[ilfxA[6}Hlff],*',

¶23

SpI.GP FOR STATE TAx

¶24

Counsel for the Respc,ndents No.3 :

¶25

W.P.N o.7244 oF 202s

¶26

Between:

¶27

Ui::#,#lix*,elil's"...:.'ffi,4-3,ft#'6,:IrB?;:r".:,"ni.o,h?)in1ji Ham' 263, Akhariyo'Ka chourahL nr,ri5.,''p"ri, Rajasthan- 306 021)

¶28

AND

¶29

'1 . The Assista nt C)onl RJ:'Si"tlT,..ii:H!.?",J"?:Jilli,?"[??i]j9i,-,.13f

¶30

,[;;f;::1,,%,],x111

¶31

, u"-tr,:,;3:%"".'llJ ?"fi 'r)-i,,T ?.xu3?:'^{* o Rura r Divisi o n' SthFr oo r' c r}

¶32

Government^Revenue

¶33

t ,Ir1'r3:f:",:XU"^to .

¶34

1. state^{or rera ng ana,} -*', "r:$ lffi

¶35

4 ' Central^{Boardof lndirect Taxes and Customs' GSTPolicy Wing'NewDelhi} ReP.^{bY its Commissioner'}

¶36

5 Union of^{lndia, Ministry of Finance' Represented by its Secretary'NorthBlock'} New Delhi-110001'

¶37

6 H JavPee DFc^{Bank, House SilKssa (JPP^'} ^SSgl'A?g1' J,fl ;i' $;f^'I $il;H'l?,1[1^{ffi l;' i,i;} "f.rl'da-r rfaveti (UT)- 396 230

¶38

shri^{Nagarcoronv'L B}

¶39

' '-"i;:,',?lh^{[S:]i'-"J,8i33[^,ft?i;SJri?St?1n"''}

¶40

...RESPONDENTS

¶41

Petition^{underArticle 226 of lhe Constitutionof lndia praying that in the} circumstances^{statedin the affidavitfiled therewith' the High Court maybe} pleased to^{issue a writ' order' or direction more particularly one in the'nature of a} Writ of^{Mandamus (i) declaring Show cause noticein Form DRC 01 videRef no'} 2D36O622055[02D^{dated 1OtO6l2O22 and Order in DRC-07vide ref' no'} 2D361223071516H^{dated 3Vl12l2l23bothissuedby the 1st Respondentand an} Order in^{Appealin FormGST APL 04 vide ref no' 2D360824097437Sdated} 24tolt2oz4^{issued by 2nd Respondentbeingun signediun authenticated'in} violation^{of Rule 142(1J)r/w section 73(5) of ccsT/TGSTAcl'2017 and being} void,^{arbitrary, illegal' without jurisdiction and without authorityof law apart from} being^{violative of Articlesf +' f S(f Xg) and 265 oltheConstitution of lndia'and to} consequently^{set aside any actiontaken pursuant thereto ":.0 O":} ::::j:i:"t^"' other^{order(s) as this HonourableCourt may deem fit and proper in the} circumstances^{of the case' (ii) declarethe Notification No' 79 of 2020 dated} lsrlotzozoissued^{by the RespondentNo. 4 amending the Rule 142 (1A) of the} Central^{Goods and Servlces Tax Rules' 2017 and corresponding G O'Ms No- 24'} Rev.^{(CT-ll)Dept , dt' ogt[2t2[21 issued by RespondentNo' 3 amendingRule} 142(1A)of^{TGST Rules'2017 as beingwithout authority of law and ultra viresto} the Section^{73 of the Central Goods and Services Tax Act'2O17and violativeof} Articles1a,19(1Xg)and2loftheConstitutionoflndiaasbeingwithoutauthority of law and^{ultra vires to the Section 73 of the Central Goodsand ServicesTax Act'} 2017 andviolative^{of Articles 1a' 19(1)(g)and 21 of the Constitutionof lndia'}

¶42

IANo: 10F 2025

¶43

Petition under section 'r 51 cpc praying that in thc. cin;umritilnces stated in the affidavit firr>d in ;upport of the petition, the High court may be, ,reased to stay operation of Fc'rnr DRc 13 dated 05/'r 112024 issuedto Respo,dert No. 6 and 7 by the Responderlt Nc. 1 and consequenfly -,.."v.tsv,,,y allodru w th accounts. rne norma operation of bank

¶44

IANO:2OF 202s

¶45

petition Lrncrer s ection 1 51 cpc praying that in the circumst,arrces stated in the affidavit firetr in s.rpport of the petition, the High court may be Dreased to stay of operation of irnpugled order in Appear in rorm GST AF,L 04 vide ref. no. ZD360B24O9Z4iI Z{i d at ed p e r i o d 20 1 7 - 1 8,,,, ",,, n ;;':::?i::H ,'; i : : ff :i#l,J ; j ;: i:";:; Petition' as otherwrse, the petitioner wi, be put to severe ross arrd harlship.

¶46

Counsel for the petiti:rrer : SRI V. VEEITESHAM Counsel for rhe Resprrnd"nl"^I9,1 toS^{: SRt T.CHA|TANyA} KtR AN, rr-,o.. sRtswARoop ooRtLLA, spi.#;fril ITor. ro, COUNSEI fOr thE RESPCTNdCNt NO.4:SRI DOMINIC FERNANDES, Sr.SC FOR CBIC Counsel for the Respondent No.S : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL

¶47

Counsel for the Respondent No.6&7 I

¶48

¶49

W.P.No.11 644 0F 2025

¶50

Between:

¶51

Hild?if Lp,}jffi Hiiiiliflff,f,#',J##3:'Er^{jrp.3r,".ri;,!,ffi} 1,",?y,%?

¶52

AND

¶53

...PETITIONER

¶54

1 Assistant Co'lrnis:;irtner (ST), Madhapur 6 Circle, Madhapur r)ivis on, Telangana.

¶55

2 Union of lndi,a, Rep by the Secretary, Ministry of Finance, No 136-,, North Block, New Delhi

¶56

secretary^{to Govemment' Revenue} 3. state^{of relatgal?'} F:Sr#:l",ilr%?al (CT-ll) Department'^{secretarrdt' I rvsvr svq-}

¶57

...RES'ONDENTS

¶58

PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances^{statedin the affidavitfiled therewith' the High Court may be} pleased to^{issue an appropriateWrit'Order or Directionmore particularlyin the} nature^{of MANDAMUS declaringthe action of the lst Respondentin passingthe} impugned^{order datedO7tO2t2O25passed for the year 2O2O-21'as improper'} illegal^{and show cause notice dated 21111t2O24 is unsigned and consequentlyset} aside the^same

¶59

IAN^O:1OF2025

¶60

statedⁱⁿ Petition^{under Section 151 CPC prayingthat in the circumstances} the affidavit^{filed in support of the petition, the High courtmay be please} d to^grant stay of^{collection of the total disputed tax of Rs 14'00'680/-'}

¶61

Counsel^{for the Petitioner: SRI GADHAMSETTYNAGA GOURI SHANKAR} counserrortheRespon.".l1ir,ft ll|t"t35i[il,"S,tHb["3ior=r*

¶62

counser^{ror the Respondent No'1} '^{.#'r:0"Jim:iEl,[Yllth.,"}

¶63

W.P.N o.120^{90 0F2025}

¶64

Between:

¶65

Ravi^{M oda n i' 2 -4'}

¶66

HB, 3il,il'JillSf 'f^{Eh:lr'f i,,[x;li,""i':y.Jh?lt?i3:i's}

¶67

".PETITIONER

¶68

AND

¶69

Assistant^{Commissioner (State Tax)' Ramgopalpet-Ranigunj-2 Circle'} " ijegumPet, HYderabad'

¶70

ctr ief^{s e creta} ry^to

¶71

, 3,sJ:,?',.#l? ?piBl^{f,Biit:: S:;"#fi :lilg;il1x,*ifiil}

¶72

...RESPONDENTS

¶73

PetitionunderArticle226otlheConstitutionoflndiaprayingthatinthe circumstancesstatedintheaffidavitfiledtherewith'theHighCourtmaybe

¶74

Pleased to issruc a LVri direction - (a) ir;6;,r;r';:ff:ff;;,il:::"' approp.iate \vrit or order or Form GSr DFrc.oT'n-** dared 3".08 ,.24 arons with "^^{r.].1::::i::_:."r} issued by tne rsr R,:s,pi::I:;:,:#;::,::::dated 31 08 202< p,,po-,t"arv 2019-20 under Se:tion z3 of the GGST and SGSI Ar;r ,, o",") I :,;,::^r","0 :ffi ::H:: l^j :,:^:i :="-H;'ii;.^{l,'": :;Hfi :.l ;} ;^;: :; tax. interest ",. o=.,,,,,r,0,1i,J::lJ1:':ll,JJj.r decrarins thar rhe riaoiritv or "';cr'rtrsr9o€d^order in clir t)Fc-07 bearing Ref.No.ZD 360g241s1ruoo n^i,)'li' ott"' 31 '8'2024 purportedly passed urd-"r section 73 of the Gsr Act rry ther ,.,'o ***li::ili, not commence untrl a signeo copy^{ri:ffi::",,,:mi-} of the order 0u,", of the^; GST^:* At:t,^xki 20'17 would^r: Petitioner in accord,en, ) 31 '8 202'1 is r;()rved on the "^{with law.}

¶75

IA NO:1OF2025

¶76

petition uncler St:c the arridav* ,,,"0 ,. *,,j"",i::[H]:':r:i in the circumsran:r:s stated in tne High Court may bt, pteased to grant stay of a1 furthr:r ..":-.,::^"'':run' ';,::':,i;,1,;'#lni#fu m::#:fl ::t:,:::fi pending disposal cf the \ severe ross and hardship. vrit Petition as otherwise the Petitioner ,"i t oe put to

¶77

Counsel for the pet itionerr: SRt KARTHIK RAMANA PUTTAMREDDY

¶78

Counsel for the Res pc,ncents : SRt T.CHA|TANyA KIRAN, rep.. sRr swARoop ooniiia,.Gi,,loilion srArE rAx w.P. No.120950 F204

¶79

Between:

¶80

Bs, 3i,itijflsll i,:3:i.5lii,,i,Huf3iJ"?:.:Lll,1,3ll?.",31a# Ra,i r\4cc rni, 2.4_

¶81

.. PEI I-IONER

¶82

o*?. o..,.r"nt^{commissioner(StateTax)' Ramgopalpet-Ranigunj-2 Circle'} " ijegumPet, HYderabad'

¶83

'3'3J:,?'#l??PiBi:L?i"'l:'iS:;"iff^{:lilu.?JlXff 1ffi}

¶84

'ctriersecretaryto ...RESPONDENTS

¶85

Petition^{underArticle226 ol the Constitutionof lndia praying that in the} circumstances^{stated in the affidavit filed therewith' the High Court may be} pleased to^{issue a Writ of Mandamusor any other appropriatewrit or orderor} direction^{- (a) declaring that the adjudication orderdated 31'8 2024along with} Form GST^{DRC-07 in Ref'No'ZD3608241518252dated31 'O82024purportedlv} issued^{by the Pt Respondent for the tax period2O1g-2Ounder Section 73 of the} CGST^{and SGST Act as beinga nullity' non-estin law on accountof not having} any signature^{and also contrary to Rule142(1A)of CGST Rules' 2017 for not} issuingFormGSTDRC-OIA'(OR)(b)alternatively'declaringthattheliabilityof tax, interest^{and penalty arising under the unsigned order dated 31 B'2O24 in} Form^{GST DRC-07 in Ref'No'2D36o8241518252purportedlypassed under} Section^{73 of the GST Act by the Pt Respondentcannot be enforced or recovered} from the^{Petitioneron accountof suchorder being unsigned' non-est and also} that the^{limitation to file a statutory appeal under Section 107 of the GST Act'} 2017^{would not commence until a signed copy of the order in DRC-07dated} 31 .08.2(J24is^{served on the Petitioner in accordance with law'}

¶86

IA NO: 10F²⁰²⁵

¶87

Petition under^{Section151 CPC prayingthat in the circumstances stated in} the affidavit^fil ed in support^{of the petition'the High Court maybe pleasedto} grant staY^of allfurtherproceedingspursuanttotheimpugnedorderdated 31 .08.2024^an d^{proceedingsin Form GST DRC-07in Ref No ZD36}B241518252} dated 31.8.20 24^{passedby the 1St Respondent for the tax period 2019-20'} sal of the^{Writ Petition as otheruise the Petitionerwill be put to} pending disPo severe^{loss and hardshiP}

¶88

Counsel^{for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY}

¶89

Counsel for the R er;ponde

¶90

W.P.No.12193 () F 2t)25

¶91

'l'* 3fil,Il"#tJIfl fll Sli [?I ;=.) R s rArE rAx

¶92

Between:

¶93

5jfl ffi HI#fr fj:tr!F+;;.,,,1;fi?,t.,,,$*[jajii:#jriii:#;:i,y

¶94

AND

¶95

...PETITIONER

¶96

ilff iff{fl;]ffi ;r,i:.,r^tHzr:,s;:ifi.:;ri:rjl.#r,,,EBnro,

¶97

2 3 :i: r'l l; i it f H * #fi^{qpj,i';fff"?f} :S:+E^{ryroG o ve r n m e n R even u e}

¶98

3 H:f BBI l?,,% [g?",, of Finance, Represenred by its se,:reterlr, North Block,

¶99

4 3il1? .B;'A;.J,j,l:S,ffi:,,.t"*s^{and customs,} GSr^poricy win,1, New Derhi

¶100

..,RESPONDENTS

¶101

petition unoer Article 226 of the Constituti circumstances sta,:ed n the arridavit rireo *rereilir,ljii],nilllilT: pleased to issue a wri:' order, or direction more particurarry one in tht: nature of a Writ of Mandamus (i)l),:cJaring Un signed Show r vide Ref no. ZD36o6:)r.0s77744 dated 10.06.2rJ::::T;;illl j::: DRC-07 vide ref nc. 2D36082407g2526 dated 21 .o8.2024 bothissue,J by the 1st Respondent undr;r thr: provisions of CGST/TGS f Act, 2017 as ,eing void, arbitrary, i'egar, vrithout jurisdiction and without authority of raw apart from being violative of Articles 1A, rc])@) and 265 of the Constitution of l,xlia, and to consequently set 'lsde e'ny action taken pursuant thereto and pass s:ch further or other orde(s) a s th s Honorabre court may deem fil an,1 pr c rer in the circumstances of the r;zrse. (ii)decrare the Notification No. -g of 2320 dated 15.10.2020 issued b,r *re Respondent No. 4 amending tn" nrr" ior'r",'iJirn" Central Goods and Ser.r ic;es Tax Rules, 2017 and corresponding G C .Ir/s No. 24, Rev. (CT-ll) Dept , d;rterl Og.O22O21 issued by Respondent No. 2 am,,rrrding Rule 142(1A) of rGST Flures; ir.'1 7 as being without authority of raw and r rt a vires to

¶102

the Section^{73(5) of the Central Goodsand Services Tax Act' 2017and violative} of Articles^{1a, r9(rxg) and 21 of the Constitutionof lndia as being without} authority^{of law and ultra viresto the Section 73(5)of the Central Goodsand} Services^{Tax Act, 2O17 and violative of Articles1 a' 19(1 )(g) and 21 of the} Constitution^{of lndia}

¶103

IA NO:1OF²⁰²⁵

¶104

that^{in the circumstances statedin} Petition^{under Section151 CPC praying} High^{Courtmaybe Pleasedto stay} the affidavit^{filed in support of the petition' the} e ref.^{no. 2r/3608240792526dated} of operation^{of impugned Order in DRC-07 vid} 1 under^{CGST/TGST Acts' 2017} 21.08.2024^{issued by the RespondentNo'} as otherwise,^{the Petitionerwill be} pending^{disposalof the aboveWrit Petition'} put to severe^{loss and hardshiP"'}

¶105

Counsel^{for the Petitioner: SRI V' VEERESHAM} counserf^{ortheRespon.".!.TreJrXr_".#lsfifl} lflJi.SF$itiirrt

¶106

Counsel^{for the Respondent No'3: SRIGADI PRAVEEN KUMAR,} DY.SOL.GENERAL

¶107

Counsel^{for the Respondent No'4:SRlDOMINIC FERNANDES'Sr'SCFORCBIC}

¶108

w.P.^{No.1 2207OF2025}

¶109

Between:

¶110

.1"#!5{t;s,::l} H;,ffi litf:i?Fffi:Hr{fl3geft}lh$tf,.idifu ocr'z^-- 5!RBfu'fl33,?:fi,1j,31'li1:i"ili;"'i:E6o

¶111

...pE.roNER

¶112

AND

¶113

1 llirfr*.x:iffi^{i:?3i[i'f h:ffi ;'Yl?r?'?"f5fl} tuH'i'{'illsil

¶114

2 State of^{Telangana,Through Principal Secretaryto- GovernmentRevenue} ts5riE^tt"., i.li it8i^{me rci a r Ta"x} )'^{H vde ia bad' reI a ns a n a}

¶115

3 Union of "^{India,Ministry of Finance, Representedby its Secretary' North Block'} New Delhi-'l^{10 001}

¶116

¶117

RSit},,1t:i,fl,1:,.J1%l^raxesand customs, GSr pr>ricy v/ins, New Derhi

¶118

.. RESPONDENTS

¶119

petition urrcje r Article 226 of the Constitu of lndi:r prirving that in the circumstances stat,:cr i.;,'^ -;^.:]'.,::"slitution #ffir: : :;r,:#ii#fui:H;l "i; " * ;i':::; vide Ref no. ZD..)6C622057752A dated .t0.06.2-l cause noti()e ir. trorm DRC 01 DRc-07 vide ref. .)ct.2,.D360424053196E and an imp rglned order in -n-,1;;."::'::'^1':-t_1'04'2024 aatea zl both isstred bythe ist Respondent ,,,0,,,. t" arbitrary, irresar ,,t,ithrrrt,il::ffi;ff"T:.r^{Act, 2017 ,rs} beine voio, #l::;:":lll:;:;:,:, ie(1xs) and 265 ",,n""lll'J,,.1,;l l'il';::ff l: taken pursuant thereto and pas;s such fudher or other orde(s) ,,, ,"n'action Honble court may deem fit artd 1.,rrpu, i, th" circumstances of the r;e No re c,r 2io2o dated ls lo 2o2oissued by ,,:':":'J"ff::f ijT x::"'t i on amend ns the Rure 1,12 (1A) or the centrar Goods and ,"^,.."1|" ",:^:'::.i ;*[:f f3;f, rli:i:ff *",,,"TTr]ii#t1i::;:,*il;:: of raw and urtra vires to the section 73(5) of th,: 6sr1,r, Goods and a",.,,""ror,,, of Articles 14, 1s(1)(g) and 21 of the Constitutio Act' 2c17 a rd violative authority of law anc ultra vires to rhe secrion ,rtllZin;i:fi,":"ll:"J1,::: services rax Act ,,to1t and violative of Articles 1a, rc()@) anrj 21 of the Constitution of lndia.

¶120

IANo:1OF 2025

¶121

Petition unde,r lier{ron 151 CpC praying that in the circums.:anc::r; stated in the affidavit fired in supp r11 0f the petition, the High court may be prea s rd to stay of operation of imp.rgned order in DRC-07 vide ref. no. 2D360424053.!r6E dated 24.04.2024 issued bv the: Respondent No. 1 under CGST/TGST,AT;ts, 2017 pending disposal o{ the above Writ petition, as otheruise, the pr-.titionr:r will be put to severe loss arrd ha -c ship.

¶122

Counsel for the petitioner : SRI V. VEERESHAM

¶123

counserrortheRespon.",STBJrXil".#lBHfl li,-r"$.5F$it?i'=r

¶124

Counsel^{for the ResPondent No'3: SRIGADI PRAVEEN KUMAR,} DY,SOL.GENERAL

¶125

Counsel^{for the Respondent No'4:SRlDOMINIC FERNANDES'Sr'SCFOR CBIC}

¶126

W.P.N^{o.122140F2025}

¶127

Between:

¶128

*''

¶129

Uly,l=#,ilnE5lf;H&3'-[]'lB:^?i:i[?il3:'];':er:[5:TEL:!3#:''uvodf

¶130

".PETITIONER

¶131

1 The Assistant^{commissioner, (GSTXST),JubireeHiils, il punjagutta Division'} T.G.

¶132

AND

¶133

,U".?1$ff t"dft:3lR81",:i;;[Hi$f :['Bf; B?5[?i,]a:l3i?3"

¶134

The State^{of Telangana, Rep. by its Principal Secretary, Revenue (CT)}

¶135

" O"Pariment, HYderabad'

¶136

or Revenue'^{Ministry or}

¶137

t Hfl:l"""i';:l?ilTjSill,j'i'$rtn",3l?3fl0''oepartment

¶138

."RESPONDENTS

¶139

Petition^{underArticle 226 of lhe Constitution of lndia prayingthat in the} circumstances^{stated in the affidavit filedtherewith'the High Court may be} pleased to^{issue Writ of Mandamusor any other appropriate writ' or order or} direction^{declaring' That theimpugned Order vide referenceNo} 2D36o6241146594^{dt' 27'06'2024and Show cause noticevide referenceNo'} 2D3603240096986^{dt' 06 03 2024 cannot be sustained as the Show cause notice} and order^{are unsignedi.e. wereneither digitalrysigned nor verified through e-} signature^{as envisaged/specified under rule 26(3) of CGST rules' 20'17and are to} be set-aside.

¶140

lA NO:¹ OF²⁰²⁵

¶141

petition under section 151^{cpc prayingthat in the circumstances statedin} the affidavit^{filed in support of the petition, the Highcourt maybe pleased to} suspend^{the operationof the Order in Form GSTDRC-07vide referenceNo}

¶142

2D3606241146594 dt 27'06 2024 issued by the 1st Resporldenr:, passed for the tax period 2023_24 tnder the provisions of the Act.

¶143

Counsel for the petitioner : SRI JAt KISHAN SOLANKI Counset for the Res pond"nllf g,llga : SRI T.CHAITANyA K tRAN reo.. sRr swARoop ooRrLLA, spi.Cp'iti; !Tor. ro, Counset for the Resp,ondent No.4: S_T! gADl PRAVEEN KUMAR, DY.SOL.GENERAL

¶144

w.P. No. 122740F 2025

¶145

Between:

¶146

yi:fJ%'h"#ffi ,si {i:!:^€x}J:ff ,1x,'liil#:?:",l.ay;,3?Ti 91H,x&?,s13i,fl?

ANO

.,.I'ETIT]ONER

Assistant Oorn rr isisiOner, Wa ra noal_t t r h.^[ r^,^-^- , ngal-U ban-ll' warangar'

¶151

state of rerangana, reD. o, e c reta ry to

¶152

c o ve,.n m e n f , E; t j b15 i Ji"f Sli"J..,:$, 'tfl; fl ffi?:,:fj f^,: i "?

¶153

..RESPONDENTS

¶154

petition under A i icre 226 0f the constitution of rndia praying that in the circumstances stirterd ir the affidavit filed therev pteased to issue a,Nrt of Mandamus ",. "r, ",nJ]t:rj:;r:,n]';;T ;f :: direction (a) declaring that the adjudication order Form GSr DRc-07 in Frer. No.ZD3 6o424oBo2B4E :::: :: : ,:;,ilf"lJl; issued by the Res;pondent for the tax period 2o1.-1g under Sr:ctic n 73 of the GGST and sGST '\ct ar; [sing a nurity, non-est in raw on account ot' rot having any signature and a so contrary to Rule 142(1A) of GGST Ruler5, !Q.l/ fe1 ;1e1 issuing Form GST Dtic'c''lA, (oR) (b) arternativery, decraring that the Iiabirity of tax' interest and :enerrty arising under the unsigned order dated 29.4.2024 purportedry passec t. nd -'r section 73 0f the GST Act by the , st *e rspondent cannot be enforcecr c'r re:overed from the petitioner on accounl of srch order being unsigned, nc n'est lnd arso that the rimitation to fire a statut,lry appeal under Section 107 c,f the CiST Act, 20.1 7 would not cc of the order dated 2:).2..20214 is served on the petitionllT:illl"1T;il"t,

¶155

IA NO:1^0F2025

¶156

that in^{the circumstances stated in} Petition^{under Section15'l CPC praying} High Court^{maYbe Pleasedto the} the affidavit^{filedin support of the petition' the} edings^{in Form GST DRC-07 in} impugned^{order dated29'4'2024and proce} passed bY^{the Pt ResPondent for} Ref.No.ZD360^{424O8O284Edated 29'04'2024} the Writ^{Petitionas othenarise the} the tax^{period 2018-19, pending disposal of} Petitioner^{will be put to severe loss and hardship'}

¶157

Counsel^{for the Petitioner: SRIKARTHIK RAMANA PUTTAMREDDY} Counsel^{for the Respondents : SRI T'CHAITANYA KIRAN'rep"} " ltr itiinii<iiiF-oonrr-r-r, spi'c e ron srArE^rAx

¶158

W.P.N^{o.12285 oF 2025}

¶159

Between:

¶160

N.*,!3'f 'riftl{,i:f,aq;$ffi lk,i,fliiJfl{iffi *;;,";f^it, |[3, 33%i1.?:X'JJfri'Gg?i,1H:fiH#ru";"i"Gol

¶161

...pErroNER

¶162

AND

¶163

1 The Assistant^Commissioner ,T' #ffi^{:31 i,, f,l % 3,..?ll:' "d,)l tf 'H1'"11}

¶164

R l)s,f I[ #^{tl:lts3l s"#81*'} Principal^{Secretary to GovernmentRevenue}

¶165

2 State of^{Telangana,ThP-uSf.t} . Hydeiabad,^Telangana'

¶166

6llittment^{(Cdmmercial Tax)}

¶167

nce, Represented^{by its Secretary' North Block'}

¶168

J Union of^{lndia' Ministry of Fina} New Delhi-110^001'

¶169

,^{GSTPolicY Wing, New Delhi}

¶170

1. Central^{Boardof lndirect Taxes and Customs} ReP bY^{its Commisstoner}

¶171

...RESPONDENTS

¶172

Petition^{i-rnder Article226 of lhe Constitutionof lndia praying that in the} circumstances^{stated in the affidavit filedtherewith' the High Court may be} pleased to issue^{a writ' order' or direction more particularlyone in the nature of a} Writ of^{Mandamus(i) DeclaringUn signed Showcause notice in FormDRC 01} vide Ref^{no. :ZD36O524I7215OPdaled 31tO512O24and an impugned Orderin} DRC-07^{vide ref. no.2D360824115446Adated27tOBl2O24both issued bythe 1st}

¶173

Respondent _rnCer the provisions of CGSTiTGS T Acl, 2,'11 ls being void, arbitrary, illeg.al, wi.hout jurisdiction and without authority of law a )art from being violative of A.trr;tes 14, 1g(1)(g) and 265 of the Constitution r:i .lndia, and to consequently sel at;irje any action taken pursuant thereto a.d p;lr;s such further or other orde (s) a s this Honourabre court may deem fit an,1 proper in the circumstances ot *re case. (ii) decrare the Notification No. 79 ,f 2020 dated 1511012020 issued trv the Respondent No. 4 amending the Frure 142 (1A) of the Centrai Goods and ljr:rvices Tax Rules, 2O17 andcorresponcling,3.O.Ms No. 24, Rev' (cr-') Dept ' cared ogro2r2021 issued by Respondent No 2 amending Rure 142(1A) of rGlir Rr- r.s, 2017 as being without authority of law anc urtra vires to the section 73(5) of ,'e centrar Goods and services. Tax Act 2017 andviorative of Articres 14, 19(1r(i1) and 21 0f the constitution of rndia as rreing without authority of law and r-rltra services rax Acr, ro,, .::",,:;[ ]"m::t?;' ff ;;;'l;,: "r"ii1 il: Constitution of lnd a.

¶174

IA NO: 10F 2025

¶175

Petition undr:r {ierction 151 cpc praying that in the circurnsta rr;es stated in the affidavit fired in sucport of the petition, the High court may rre preased to stay of operation of impug.ed order in DRC-07 vide ref. no. 2D3608241 rt;446A dated 27/0812024 issued by the Respondent No. 1 under cGST/r-GS.i- Acts, 2017 pending disposar of the above writ petition, as othenvise, the pet ti,rner wi, be put to severe loss ancj ri:rdship.

¶176

Counsel for the petitioner: SRI V.VEERESHAM

¶177

Counsel for the Respo.rrfenll!9,!&Z : SRt T.CHAITANyA K|RAN, rep., sRt swARoop ooRlLLA, spr.ei ioh'liiire rax

¶178

Counsel for the Resporrrtent No.3 : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL

¶179

Counsel for the Respo,rrjent No.4:SRl DOMINIC FERNANDES,ST.SC: FOR CBIC

¶180

W.P.N^{o.12324 OF2025}

¶181

Between:

¶182

M/s. BPR^{Ass-ociates-,-11-21i{li.,%i3,5."3,1b3"ry?['tt',k"},1fi#if,[,lfifiUfrt} iLiov' rii"^{t i.204' Bokkonguda'} Ea:?fl:;iJilfsHilf^+seft "'#^kfs5,F;

¶183

o*?

¶184

Malkajgiri^{Division' 5th}

¶185

tn" Assistant^{Commissioner' Sl' .Keqsala 1} Floor,^{C.T. complex' rtiiiiip'irv'Hvo"rabad- 500} ^Circle'⁰⁰¹

¶186

to Government^Revenue

¶187

2 state^{or reransana,,rJ:l?$} EllBp,?"i:f:",:XU" DePartment^(Comme

¶188

. )?l?,',ft:[.t*.,iltT:l[ssii'ft:iJ,,l':r'#+'"l,HJi3-"1#1t1'nun"'Branch'

¶189

...RESPONDENTS

¶190

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(i) declaringimpugnedShow cause notice in Form DRC 01} vide Ref^{no.2D360524090134Hdated31 O5'2o24 and an impugned Orderin} Form DRC-07^{vide ref no ZD36OB240967301dated24'08'2024bolh issuedby} the 1st^{Respondent underthe provisions of CGST/TGST Act' 2017 as being void'} arbitrary,^{illegal, without jurisdiction and without authorityof law apart from being} violative^{of Articles 1+' 19(1 Xg) and 265 of the Constitutionof lndia' and to} consequently^{set aside any actiontaken pursuant thereto'}

¶191

IA NO: 20^{F 2025}

¶192

petition under section 1s1 cpc^{prayingthat in the circumstances statedin} the affidavit^{filed in support of the petition'the High Court may be pleased to stay} of operation^{of DRC 13 dated 24'03'2025 issued to RespondentNo 3 by the 1st} Respondent^{under CGSTiTGST Acts' 2o17and consequently allow the petitioner} use the^{same, pending disposalof the aboveWrit Petition' as otherwise'the} Petitioner^{will be put to severe loss and hardship"'}

¶193

IA NO: 10^{F 2025}

¶194

Petitio 1 ,nce" section 151 Cpc praying that in the ci.cun.stances stated in the affidavit f re'l r r;upport of the petition, the High court may t e preased to stay of operation .f im6'ugned order in Form DRC-07 vide ref no. Z,)i\608240967301 dated 24'09 1>-0i24 isrsued by the Respondent No. 1 for the ta:,: period 2019-20 under GGST/TGSI Acts, 201 7 pending disposar of the above vr'rit petition, as otherwise, the, Petilicrner will be put to severe loss and hardship,,.

¶195

Coun3el for the petitioner : SRI V.VEERESHAM

¶196

Counsel for the Respondenfs 11q.192 : SRI T.CHAITANyA KIRAN, rep., SRI SWARoOP ooRtLLA, Spt.Gp Fr)ri SiAre reX

¶197

Counsel for the Re:;pondents No.3 :

¶198

¶199

W.P.No.1 2336 0F 2025

¶200

Between:

¶201

Novo Modular Fr rni.ure tndia pvt -Ltd,^{plot No.22,D. No 6_g-17. .t).A.,} Kattedan, 3il5i,#31;t'J35'il],;;"'iln?Js*':6ilr'""lrr:f,1i^{"n,{,nisins oi},i,is'vLX'ii;i,o

¶202

AND

¶203

..PETITIONER

¶204

1 Saroor Nagar

¶205

Hitl,:ff :^{j,S"fl :'"Tii:J,.,El?,J,?JIEfl,Xl'.:X,i,,,il,iil} litation Road,

¶206

1. Joint Cornnriss ioner(ST), Saroor Nagar Division, 1st Flr,or. :ar Exhibition Grounds, Ne mlra tly Station noio, iivaJiro"ji' "

¶207

Branch Managr;r, IDBI Bank ltd., Basheerbagh Branch,Hycleratrad. 50000.1.

¶208

4' commissioner of state- Goods service Taxes, 1st Froor, cr.rrrmissioner of Commercial .'-e,xes Buitding, GorLinm.ni' oi r"rr"gii:,;,""ii,#;alri, HyderabaC.

¶209

The State o' r'rrranoana, rep- by its principar secretary. Reve.ue (state Tax) Departmelt. Se c.ei-ariat, UvoeiSoio

¶210

...RHSiPONDENTS

¶211

Petition under Articre 226 of the constitution of rndia prayir,l that in the circumstances sta ted rn the affidavit filed therewith, the Hi,gh o.urt may be pleased to issue writ of r\rrandamus or any other appropriate vlrrit order or direction under r\rticre ' 226 of the constitution of rndia in rJecraringr r 1) unsigned show cause noti,;e dt.l/-06-2022 issued by the 1st respondent in rol serving the

¶212

same^{to the petitioneras prescribed under the Act and the said show cause} notice^{is cryptic,vague' *itfroutany reasonsis quite contraryto the mandatory} period^{prescribed under section 73(2)of the Act' before passing the order' is} violative^{of the Act and unsustainable in the eye of law (2) failure to providethe} detairs^{or attachmentto the unsignedshow cause notice dl'07-o6'2022and} unsigned^{order dt 30-'12-2023issued undersection 73 of the Act passedby the} 1 st respondent^{under section 73 of the Act' 201 7' without signatureover the} attachment^{of the details under reference No' 2D361223067209Efor the financial} period July,^{2017 to March' 2018is violative of the principle of natural justice} equity,^{fair play and contrary to law and (3) the unsigned show cause notice} dl.O7 -06-2022^{and unsignedorder dt 30-12-2023issued under section73 of the} CGST Act,^{2017isviolativeof Rule 26 of the CGSTRules' 2017as prescribed} under the^{GST Act,2017} 'as^{arbitraryillegaland quite contrary tolaw} consequently^{set aside the same as void' unenforceableand unsustainable'}

¶213

IA NO: 10^{F 2025}

¶214

petition under section 151 cpc^{prayingthat in the circumstances statedin} the affidavit^{filed in support of the petition'the High Court may be pleased to} suspend^{the thirdpersongarnisheenoticedt' 18-03-2025 issued under section 79} (1)(C) of the^{Act, 2017 by the 'lst respondent for the financialyear July' 2017 lo} March^{2018 to the third respondent i'e lDBl BankLtd'' in attaching the bank} account^{for Rs.25,32,258/- pending disposal of the abovewrit petition.}

¶215

IA NO:2^{oF 2025}

¶216

petition under section 15i^{cpc prayingthat in the circumstances statedin} the affidavit^{filed in support of the petition'the High Court may be pleased to} grant stay of^{collectionof disputed tax underthe CGST and SGST of} Rs.1,94,31^{1i- and equivalent penaltylevied of Rs'1'94'311/-' passedunder} section^{73 of the SGST and CGST Act'2017 'underreferenceNo'} 2D361223O67209E^{pursuantto the unsignedorder dt'3O-12-2O23 ' issued by the} 1st respondent^{for the financialperiod July} '^{2017 to March 2018 pending disposal} of the above^writ Petition'

¶217

Counsel^{for the Petitioner: SRITEJPRAKASH TOSHNIWAL}

¶218

co u n s e r ro r t h e R e ; po n' "'!"i Billi,i83;,'# Ii ilt, li i:J i L$lJii"fi, r

¶219

Counsel for the Res;Frondents No.3 :

¶220

W.P.No. 12401 oF 20 2t5

¶221

Between:

¶222

i6#i*3xlfr1ii;l,lll'f;l#i3i'iJ:.r,rjJss,,fig,r,"T1fi,3;y:l,il,,[:j]lrr y:,lT.H;S:

¶223

ANO

¶224

The Assist:rnt (]ommissioner Rural Divisic,n. I,G. (GSTXST), Jeedimeila-[ Cir:;t,: Hyderabad

¶225

2 The Com.nissiorrer of Stat partmen, State GST .l-lyderabad.

¶226

J co m m i s s i r n ei' i^j r,n"I ivr',,ip? ,116o InB 3l1l: rifrl 'B; ffiiH::,,: l;'e{ansana'^Rep by its Principal Secrete ry l:venue (CT)

¶227

4 Union of lrrdia, Ihrouqh Joi Finance, Nodh' Eit;c-k;vNe#3:f,:ii"J3&,.^Department of Rr..ven rr:, Ministry of

¶228

...RESPONDENTS

¶229

petition urderr rrrticre 226 0f the constitution of India p-ayirrg that in the circumstances statr:d in the affidavit filed therew pteased to issue \ivrit of Mandamus or any other::rffJ:l;'I ffJr:: direction declarinq^-l-hat the impugned Order vide rel?.ence No 2D360225074705A dl :25r02t2025 and show czuse notice vit,e rr:rerence No 2D36112402g571) r)t. 26/1112024 cannot be sustained as the sihou,. TSe notice and order are uns;ignerr ie were neither digitary signed nor verfierr through e- signature as envis 39 eci/ s :ecified under rule 26(3) of CGST rules, 2017 and arc to be set-aside.

¶230

lA NO: 1 o F 2025

¶231

Petition und*r Ser;tion 15'l cPC praying that in the circumstanci:r; stated in the affidavit fired i' suppc( of the petition, the High court may be p reased to suspend the operatic n )1 the Order in Form GST DRC_07 vidr; re,erence No

¶232

2D36O225074705A^{dt25t[2l2[25issuedby the 1st Respondent' passed for the} tu,^{p"rioO2O2O-21underthe provisions of the Act'}

¶233

Gounsel^{for the Petitioner: SRIJAI KISHAN SOLANKI}

¶234

counserrorrheRespono","TBJr,il;BEJ3[,tl]itItJJHII'T;"'

¶235

cou nser^{f or the Responde nt No'4'} 3+:r"J[::Efttxff t['' ffil'

¶236

w.P .No.1^25060F2025

¶237

Between:

¶238

S,'B1'J ffi!^{iiJ'?,ffll"lxlT,"f %)'fl'lr} Xfsd#f H'.rlsll:ffi^lll'{

¶239

...PETITIONER

¶240

AND r-lll, Saroomagar,^{Hyderabad' Telangana} 1. The^{State Tax Officer' Saroornaga} Saroornaar-lll,^{Saroornagar Division'}

¶241

2 The Assistant^{Commissioner (ST)'} Hyderabad,^Telangana' cretary,^{Revenue (CT)}

¶242

3 "":

¶243

;:? :ixi:^{f{ +3"31331?S"?;PJ''*?}

¶244

...RESPONDENTS

¶245

"Ifr?PfJ

¶246

Petition^{under Article 226 of the Constitutionof lndia praying that in the} circumstances^{stated in the affidavit filed therewith' the High Courtmay be} pleased to^{issue Writ of Mandamusor any other appropriateWrit or Orderor} Direction^{declaring'the actionof the 1st and 2nd Respondentsin issuing Order'} dared 27to4r2o24^{and the Summaryof the order in Form GST DRC-07' dated} 27to4t2V24by^{1st Respondentand Proceedings'dated Nil issuedby the 2nd} Respondent'^{levying SGST/CGST under Section 73(10) of the CGST/SGST Acts'} 2017,Iotthe^{tax period2018-19' without even issuing FormGST DRC-01Aas} contemplated^{underRule142(1A)of the Rules20'17'without signature of the} officer^{concerned in the Notice and Ordersdated27 tO4t2O24 and Summary of the} Order dated^{27to4t2024passed by the 1st Respondent'and Proceedingsdated} Nil^{passed by the 2nd Respondentand without DIN and not being heard by the} Petitioner,^{as arbitrary, contrary to the provisionsof the CGST/SGST Acts 2017'}

¶247

and contrary io the ;\rticle ;:"ff li::];ui;ii;i;l:,,f^{t;lTff ::":J.""rfl} ::;#;:;il: Respondent for the r. issued by the rnrrtipr(, on,",'" 'no -'rs are not varid in the "r":[;t.]:il:X,,::]t

¶248

IA NO: 10F 202!;

¶249

petition -rnCerr Iiecl

¶250

rhe arridavit ,,,.,0 ,, .,f,l::Hffi:|,,:rli:,^{the circums.arces} srated in court may tre preased to suspend the ope.aric.r or," oro"r, o":;;r"r;,:;r;':^ Form GSr DRo_c7, tnua ,),noi]^'.,:':::'^",o,2o24, 2710412024 and Proceed sumntary or the order in multiple officers; i " r,,t ,l thE CGST/SGS r AC S #:::ffi;"]*i.,iii:tr::fi:I}';T:i ::J:: * ,,^petition, as otherwise, the pr-.ri,i6p6r wirr be put to severe "r" ;rr,l""r::;;, Counsel for the petitirrner : SRI SHAIK JEELANI BASHA

¶251

counser ror the Resp<';'dents :

¶252

.", ilisyffiiti^{"$iil;

¶253

W.P.No.125380F ?|029

¶254

Between:

¶255

d 809, Ranga K,,hii"[r'F!11irsffi {*k":;#{iti#!;*q'fi **d,]f,ri;,,,r"

¶256

AND

¶257

...PETITIONER

¶258

The State of fe anlitna. Denarrrno^r nr D^.^ Secretary.^{- -i i,''! '|u' -epartment of Revenue} (C.T.) Rep., by it principal

¶259

2 fl ;:'"tt3ilo""11 "tiss ic ner (ST), Nacharam I I circte, Matkajsiri D ivisio n,

¶260

.) oner (ST), Nacharam N-2 circre, Markajgiri Divi,;i,:n,

¶261

ffi;[Et:[""''iss

¶262

4 Union of lndia, n:p. by its Principal Secretary, Government of tndia, l4inistry of FinanCe,3rd^{Flcor, Jeevan Deep Building, Sansad Nlarg, New Delt)i-'11o oo1}

¶263

...REST'()NDENTS

¶264

Petition under^{Article 226 of the Constitutionof lndia praying that in the} circumstances^{stated in the affidavit filedtherewith' the High Courtmay be} pleased to issue^{an appropriate Writ,order or Direction' more particularlyin the} nature of^{I/ANDAIvIUS declaring that the impugned Assessment Order in DRC-07} under section^{74 and attachment to DRC-07 dated 01 03'2025 passedby the 2nd} Respondent^{for the period2022-23vide reference 2D36032500107'14under GST} Acts, 2017,^{without electronically generatedDlNs and alsowithout the signature} on show^{cause notice in DRC-01A and DRC-01 and summary of the order in} DRC-07^{either manuallyor digitally as invalid and deemedto have neverhave} issued,^{violative of the principlesof naturaljustice arbitrary, capricious,and} illegal.

¶265

lA NOI 't^{oF 2025}

¶266

Petition^{under Section151 CPC prayingthat in the circumstances statedin} the affidavit^{filed in support of the petition'the High Court may be pleased to} grant stay of all^{further proceedings'including recoveryof tax penaltyand} interest,^{pursuant to the impugned assessment order dated 01 '03'2025passed by} the 2nd^{Respondentvide reference 2D3603250010714 lor the period2022-23} respectively^{under CGST/ SGST Acl 2017 as otheruise the petitionerwill be put} irreparable^{loss and severehardship'}

¶267

Counsel^{for the Petitioner: SRI VENKATRAM REDDY MANTUR}

¶268

c ou n s^{e I f o r th e Res po n d e nts N o'1 to3'} :[1 lfrlA'Jt]"fol'ttl,r" o " SPI.GP FOR^{STATE TAX}

¶269

Counsel^{for the Respondent No'4: SRIGADi PRAVEENKUMAR'} DY.SOL'GENERAL^{OF TNDIA}

¶270

W.P.No.301 020^{F 2024}

¶271

Between:

¶272

M/s.ManikantaTraders,l-10-B-lg,OppPetrolBunk'Cherial'siddipet'Telangana' 506223. Represented^{nV it."p"rop"ri"ii"fvfr-n!rl':uLuPatha, S/o. Patha Mallesham,} "riJli:ioEfii,Cner.vai(,tanorl, Warangal- 5oo 223

¶273

...PETITIONER

¶274

.AND

¶275

fii')'&i b'i ;?l'll 3; N o 1 1 -26 -22e j ;l]::,,ily3;1, f; i3 :in*#: !: fl l3,.xi?Elb ll

¶276

2 State of TelanE;rna, Throur Department-1 t;,iffi ;;'pl,i1fff"?!3:s:"+3i]j3f :u"r'n,, n r Revenue

¶277

3 :";T'fl,3t[l,,Pll:fl;?'lraxes^{and customs,GSr poricy} wins New Derhi

¶278

4 H:fRSfll!1,,1Jl?n,"^{of Finance, Representedby} its se:retanr, Norrh Btock,

¶279

5 ft 33 I Sr?i Ii; l}"j :",,?:?,',i# [;ffi^{oers u rvev} No 1 3r]e, rr e a r B us Sta nd,

¶280

...REISPONDENTS

¶281

Petition L ncler A.rticle 226 of the Constitution of lndia prayrn J that in the circumstances {itatec in the affidavit filed therewith, the High l.)ourt may be pleased to issue a wr t wrt or Manda,,,, ,,, 0"1.11,",ffi:'il"J;:::r# il,.;tr ;Jl;i"::j:Ij no.2D3602220271t380 dated 2StO2l2O22 and in ,Iin DRC 07 ref. no 2D,t6042404s4576 dated ,;:.1T:."',1,11: r: x Respondent under the provisions of CGST/TGS T Act, 201-,? ari being void, arbitrary, iregar, 'r'rrithorrt jurisdiction and without authority of raw aperrl from being violative of Articles f .l 1 9(1 )(g) and 265 of the Constitution of tn Jia, and to consequen'y set asid€ the same and pass such further or other ortler(s) as this Hon'ble Court mity deerr fit and proper in the circumstances of t1r) c2ss. 1;;; decraring that thr: No:irication No.0g/2023-C.T dated 31 .03.2a2,1 issued by Respondent No 3' ancr corresponding Go Ms. No. '1 '18 dated 25.08..2r)23 issued by Respondent No 2 arrd the Notification No. 56/2023- cr d,ated ,18.12.2023 issued by ResponJent \1.3 and corresponding GO. Ms. 170 dated i;0.12.2023 issued by Responclent lrlc. 2, which extended the time limit fo r- passingr lhe orders, is without aurhorit'r .f r;rr,v and urtra vires to the section 73(1 0) of ,.re GST Act 2017 and Section 16BA of CGST Act, 2017 and viotative of artictes 1q rc(1)(g), 21 and 265 0f the ronslitution of rndia and/or pass such further c,r oth€rr order(s) as this Hon'ble cotlrt mzl! deem fit and proper in the circumstanc;es t:f the case. (iii) decrare the Fo.m Dfro 13 dated 09.09.2024 issued for Fy 2)17-1il and the Form DRC 'r3 dater, (t7 'c.2024 issued for Fy 2018-1gis without authority of raw and violative of arti:les .4, 1g(1)(g),21 and 265 of the Constitution or, lndia and

¶282

consequently^{set aside the same and/or pass suchfurtheror other orde(s)as} this Hon,ble^{courtmay deem fit and proper in the circumstances of the case'}

¶283

IA NO: 20^{F 2024}

¶284

n the circumstances^statedin Petition^{under Section151 CPCprayingthati} Court^{maY be Pleased to stay} the affidavit^{filed in support of the petition'the High} for FY^{2O17-18 and the Form} operation^{of FormDRC 13 dated 09'09'2024 issued} the ResPondent^No'1- DRC^{13 dated 07 10'2024 issuedfor FY 2018-19 by}

¶285

IA NO:^{10F 2024}

¶286

statedⁱⁿ Petition^{under Section'151 CPC prayingthat in the circumstances} the pleased affidavit to^{stay filed operation in support of of impugned Order-in-Original the petition' the High Court vide may DRC be07} pleasedref. no. ' 2x36o42404g4576^{dated 23'042024 passedby the Respondent No 1}

¶287

Counsel^{for the Petitioner: SRI V' VEERESHAM}

¶288

KrRAN'^rep'' counselfor^{the Respondents No'1&2:} i[Lt6?Ht*lJi iPt.GP^{FORSTATE rAX}

¶289

Counsel^{for the Respondent No'3:SRlDOMINIC FERNANDES'Sr'SCFOR CBIC}

¶290

Counsel^{for the Respondent No'4: SRIGADI PRAVEENKUMAR'} DY.SOL.GENERAL

¶291

Counsel^{for the Respondent No'S i} '-

¶292

The Court^{made the iollowing:GOMMONORDER}

¶293

¶294

¶295

THE HON'BLE TIIE ACTING. 9-ITIEF JUSTICE SUITOY PAUL .rHE H.N,BLE sMr.}il3rr", RENUKA

¶296

'ARA

¶297

IIIRIT PEII TION Nos.5O 25. It644 12193._ 12,207 t2274 t2274 L 12095 12285. 72324 t- 12336 12401 725(D6.12 .538 72677 of 20 d WRI ,-E:TITION No.3O1 02o f_2e2!

¶298

COMMoNORDER (Per the Hon 'ble the Acting Chief -rusice St,j<ty paul)

¶299

¶300

Sri A.V,Rraehu Ram, Sri V.Veeresham, Sri {}adhanrsetty Naga Gouri Shankeu.. Sri Karthik Ramana puttam Reddy, Sri Jai Kishaa Solanki, Tejprakash Toshniwal, Sri Venkatram Redcty Niantur and M/s.P.V.Prasz cl r\ssociates, for the petitioners res;pec tivell, apd Sri T.Chaitanr.er Krran, learned Counsel representinll Sr i Swaroop Oorilla, learne,l Special Government pleader for State Ta:,r.

¶301

Regard b,:ing had to the similitude of the questions i;rvolved, on the joint rer rre st of learned counsel for the parttes, th,.) matters are analogourtl-,,' h:ard and decided by this common or.der

¶302

Learnec :c,rrnsel for the petitioners and iear ned Special Government P:ea ler for State Tax submitted that s r ce the impugned noti< e ir;) :rnd ortler(s) are unsigned, the same nay be set aside in vLe.,r' r 1' the comnron order passed in W.P.No.tl L 101 of 2024 &" batch, <lated 28.O2.2025

i..:

Accordingly,^{the impugnednotice(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 and, for undertaking this exerciseafresh' the} iimitation will^{not be a hurdle for the respondents'}

¶307

The Writ Petitions^{are disposed of withoutexpresslngany} opinion on the^{meritsof the case' No orderas to costs'}

¶308

Misceilaneous^{petitionspending,if airy, shall stand closed}

¶309

SD/.MOHD. ISMAIL EPUTY REGISTRAR //TRUE COPY// SECTION OFFICER

¶310

To,

¶311

The State Tax Officer - Il (ST), Hydemagar^- lll Circl yderabad Rural Division Hyderabad.

¶312

The Principal Secretary (Revenue)(ST)Department, Telangana, Secretariat Buildings, State of Telangana, Hyderabad.

¶313

The Assistant Commissioner (ST), H.No. 23-6-'163/1 , 1st Floor, Commercial Taxes Office Complex, Behind Vishal Mart, Hunter Road, Warangal 506002

¶314

The. Principal secretary- to . Government, Revenue Department (commercial Tax), Hyderabad, State of Telangana, Telangana.

¶315

The Assistant commissioner (sr), Nacharam il circre, Markajgiri Division, Hyderabad.

¶316

The Assistant commissioner (sr), Nacharam N-2 circre, Markajgiri Division, Hyderabad.

¶317

The Principar Secretarv, Government of rndia, Ministry of Finance, 3rd Froor, Jeevan Deep Buitdins, Srr,"ra uJid,'U;;";';iiil;;, New Dethi_1 10 001

¶318

8' The state Tax officer, saroornagar-r, saroornagar, Hyderabad, Terangana.

¶319

The Assistant Commissioner (ST), Saroomaar_lll, Saroornagar Division, Hyderabad, Telangana.

¶320

10 The Assistant commissioner (GST)(sr), Jeedimefla-il circre Hyderabad Rurar Division, T.G.

¶321

W xEx;:f:f:Xf f

¶322

Grounds. i

¶323

;ifft*til

¶324

13.The Comm

¶325

,. ffJTSI.,Jil ,r il,T'o?.L,l Division. I\4 r fiiffi

¶326

,u li1t331i,1li1t331i,1

¶327

,u li1t331i,1li1t331i,1 centrar Board of rndirect raxes and custcns, Gsr poricv

¶328

lr#lt#jxffiifli"r

¶329

f i#. T:it n #fthi*{[fl $:#]ffi *' ;:,::,;

¶330

;flffiffi^{ilff T*ffiielffi#-qtlt,d.':e'#'ip,irffi} Ht't""ioj#loriii,,:,.:,,";i3,[#:[,3?i,Y:'.%0,'"s'b1";,flT,6sf,

¶331

l#,vi.fl !i

¶332

;#3ifi"Jt$!.1;;issidne;id;'"^{rax),Ramsoparoet-*ariqrnj.} 2^circte, (State rax), Ramsoparpet-nanis,unj- 2 circte.

¶333

;+f,!r[ijl*19{t?Iil'.''""er ()onmissioner (sr), Madhapur 6 circte, Madhacrr Division,

¶334

;+f;frfflfuanl

¶335

,, e.il: lAt^{t, t:3l Tli .",ssl 6i:|.,: %"% Usflilg:? TL n. il Bj,,[xn} i:

¶336

" tffi.f, Bt"[x,,i r Div^;sio n st, F oo r c r 28. One CC to SRt I 29.One CC to SRt tl,: ( CfA;i*li,g",;.;,:T:ra

¶337

;T$EE,fifl rirsmru'''fflld''x+'m*,b='i'1"'"'

¶338

#,Hl;$8fl [rii,ffi ffiSHi,:fl^,U,r?.ifl :ml",ir5":i""j,o

¶339

f^,trigipfl

¶340

t$iimgf#,'l[,'ii.r"tis:3lilrr,Y![i!:",,".,,,

¶341

t'P&.r3i to sn ,o'trtirrrrc FEH"^rlift6l3]'sunio,. siandins co.rnser ror cBrc. 38. Two CD Cooies.

S--^esx

HIGH COURT

DATED:01 tOSt2O2S

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¶346

COMMON ORDER

¶347

WP.Nos. SO2S, 7-?!1, 11644, 12OgO, 12OgS, 12193, 12207, 12214 1 .z?4, tzieii, tiizq, 12336, 12401, 12506,12538, 12677 0t zoii d w_-i.r,r" 3o1o:2 0f 2024

¶348

DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS

¶349

t
t t,
rts

M/s. Indo Qatar Projects Pvt. Ltd. v. Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

M/s. Indo Qatar Projects Pvt. Ltd. v. Assistant Commissioner (St)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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