Two GST-related writ petitions challenging unsigned SCNs/orders were unconditionally withdrawn by the petitioners before the High Court and dismissed as withdrawn without costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[3446 ]
I i
I i ,4< I: i I
HIGH COURTFOR THE STATE OF TELANGANA AT HYDERABAD (SPecial OriginalJurisdiction)
MONDAY,THETENTH DAY OF FEBRUARY TWO THOUSANDANDTWENTY FIVE
PRESENT
THE HONOURABLETHE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLESMT JUSTICE RENUKAYARA
WRIT PETITION NOs: 2 5231 a nd271 10 20
T PETITIO O:25231oF224
Between: M/s. PNR lnteriots,.1 1'3-2s6t 1 5t A' slinivasall:utB?"8[:i3l [fl?Ltdgft 3!ir.diiroio,Telangana-500061Repbv POLKAMPALLI
da- '.4
,..PET!TIONFR
AND
...RESPONDENTS
PetitionunderArticle226oflheConstitutionoflndiaprayiogthatinthe circumstancesstatedin the affidavitfiled therewith' tfre High Cgurt fnay be pleased to igsueWrit of trilandamusor any other appropriate writ' or order 0r direction declaring-
(a)That the impugnedSCNs/Orders cannotbe sustained as these are unsigned' as wellas these were issueQneitherdigitally signed nor verifigd thrQughe' signaturea5 envisaged/specifiedu/r' 26(3) of CGSTRules'201 7' henceare tq be set-asideor >
\
P
,:
(b)That, alternative ly, the impugned orders/SCNs iss ued wr:re barred by limitation vide NN .0912O23-CT ,dated 31-03-2023 and 5612O23-CT, dated 28-12-2023, henc€r ;tre to be set-aside,
(c)that, alternatively, the impugned orders passed solell/ on account that fl-!9 petitioner had not filed the reply nor attended the pH cannot be sustaineq, hence, are !ope rqnritted back to the proper pfficer for re-adjudication.
ANO:1OF2 4
Betition under section 151 cpc praying that in the circumstancqs statef, in the affidavit filed n suppo( of the petition. the High corrt may be pleased to Direct the 1st Respcndent to re-adjudicate / look thg ;natter aa a freqh of the SCN with regard to ssue - 1 and gralt the stay from the further preceeglngl by aUthority till the Govt notifies the insertion of subsection 5 to ther sectiOn 16 of the CGST Act,20'17 which ig introduced throuqh the Finance tlill 20?a, with ,{-. ',, regard to irS!,e 2'of the Order; Vide Np. ZDjA0424O777l$, Dated,2glQ4t2o24, in furtherance of the SCN Ref. No. ZD36O124OSO775F, dakrd, 31tC1t2OZ4.
NO: oF 2024
Petition under Section 151 cpQ praying that in the crrcumstances stated in the affidavit filed i,r support of the petition, the High cor rt may be pleased tq direct the 1st Respondent to re-adjudicate / took the matte- as a fresh of (he sGN with reqard to lssue:; 1,2 anQ grant the Etay from the further prqceedingq b.y authority till the Govt notifieq the insertron ef subsectian 5 ta the section 16 ef the CGST act, 20n1 which is introduced through the F r ance Elilr 20?4 with regard fo issue 3 pf the Qrder Vide No. 2e360424o74335tr Datect, zgtQ4t2Q24, in furtherance of the tiCN Ref.No. 2D9.6022201594.1 R, datert, 1BtO2tt2O2Z.
Qounsel for lhe Petifioner: SRt STVAVENUGOPAL REDDY.N
Counsel for the Respondent No.1 to 3: SpL Gp FOR STATE: TAX
Counsel forthe Respondent No.4: SBI GADI PRAVEEN KUMAR,
DEPUTY SOLICITOR GENERIAI.. OF INDIA
A-'1 '
WRIT P ETITIONNO1271010F2024
Between:
lvl/s NEW VISIONINFRA, 6-3-786/41,1st Floor'Panjgq utta ColonY, iiiera'6;;, rliingrnulsobosznep nv its ProprietortvloHAl\lM ED JAVED.
..,BET!IIONER
AND
"BESPONDEIfT$
PetitipnunderArtiqle 226 of the Constitutionof lndig prayilg that in thp t.'f .ir"urstances statgd in the affidavit filed therewith the Hrgh court may be pleqseQ to isgue Writqf Manlamuser any other approprielg 1!!l'ot Qrder Pr .direction declaring
(a) Thgt thq i6pugqed SQNg dt 31/01l2024tOrdersd\ 30t0412024cannotbe sustaingdq$?reUnsigned,iewereneitherdigitallysignednorverifiedthtoughesignatureag qpviqgged/specifiedu/r 26(3) of CGETRules' 2017' q0d' Ele tg he set-asifl9,q1
(b) That, allernatively,the SC},'J s andOrders issuedwere barreQ!y limitatian' videNN.09/2023-CT,dated31lo3l2o23and56t2023-CT'dated2al12l2023'and' arg to besetqgidq'
(c) That, alternatively, theimpugnedorders passed solely on account that petitioner had not fileda reply nor attended the PH cannot be suqtained' hence' thematterisremittedbac(totheProperQfficerfor:re-adjudiqation'
l- .:
lA NO: 1 OF 2024
Petition under Section 151 CPC praying that in tr,: circurnstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 1st Respondent tq re-adjudicate / Iook the rnatterq9 a fresh with regard io issue - 1 and giant the stay from the further proceedings by aqthority till the Govt, notifies the insertionpf subsection 5 to the section 16 of the CGST Act, 2017 Which is introduced through THE FINANCE (NO,2) ACT 2p24with fegardto iqsqe 2 of the OrderVide Np. 2D36042408315'zA, Datqd,301Q4t2824, that is resulled fron the SCN Ref N9 2D300:!24047475G dated, 3110112Q24.
A NO: oF2 24
Petitipn under Section 151qPC praying that in the circunrstances stated in thegffidqvit filed in support of the petition, the High(,r)urt may be pleased to direct the'!si Respondent to re-adjqdicate / look the nratter as a fre.sh with aregard to IQSUe-. '1 and ?and grant the stay fromthe lurtherproceedingC qy authority till the Govt. notifies the insertion of subsectig r 5 to the section l6 ef theCQST Ad,2A17 which is intrqduced thrpughTHE FINIANCE (NO,?) ACT, 2024 wiith regard to issue 3 gf the Qrder Vide No. ZD3()04240831893, Dated, 3QtO4l2Q24, vyhich is resulted from the SCN Ref No 2D360522018522Q, dalqd, 30t05t2022.
Counsel for the Petitioner: SRI SIVAVENUGOPAL REDDY.N
Counsel for the Respondsnt tlo.l !o 3: SP-L EP FOR S I Af E TAX
Counsql for the Respondent No.4: SRI cADl PRAVEEN KIJMAR, DEPUTY SOLIqITOR GENERIAL OF INDIA
The Court made the following; ORDER
rgi-l l:j \
r
:
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HON'BLE SMT. JUSTICE RENUKA YARA
lIIRIT PETITION Nos.25231 and 271OL of 2o24
COMMON ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Poul)
Sri T.N.Reddy, learned counsel for the petitioners seeks to
withdraw these writ petitions unconditionaliy.
a'
unconditionally. No order as to costs
Miscellaneous petitions pending, if any, shall stand closed.
SD/-MOHD. ISMAIL ASSI TANT REGISTRAR
//TRUE COPY'
TION OFFICER
To,
'1. One CC to SRI NAGENDRA REDDY TAILOR, Advocate [OPUC]
BSR
BS
rd
,L
HIGH COURT
DATED: 10102t2025
COMMON ORDER
WP.Nos.25231 and 27101 of 2024 {'
r'a=:: '- r,--
l: 51,'i
ii !! tt 7 APi'
-/
r..t
:r
tr D.lg o a1 ,.'.t\i-
r--== ::r2'
DISMISSING BOTH THE WR|T pETITtCiiNS AS WITHDRAWN,
WITHOUT COSTS
/t/
./z,
/s
r,.
M/s. PNR Interiors
The Assistant Commissioner (State Taxes), Musheerabad Circle
The Commissioner of State Tax, State GST Department, Hyderabad
The State of Telangana, Rep. by its Principal Secretary (Revenue)
Union of India, Through Joint Secretary, Department of Revenue, Ministry of Finance
M/s New Vision Infra
Sujoy Paul
Renuka Yara
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
