Allowed

M/s Dsv Air and Sea Private Limited v. The State of Telangana

Telangana HC28 Feb 2025WP/34598/2024

Case brief

AI extract

What is this about?

Batch of writ petitions challenged GST demand notices and adjudication orders uploaded without physical or digital signatures. Holding statutory Forms DRC-01 and DRC-07 mandate signature of the proper officer, the court held such unsigned notices and orders invalid and set them all aside, permitting fresh action.

What did the court decide?

Impugned show cause notices and orders set aside; liberty to respondents to issue fresh notices/orders in accordance with law; no costs.

M/s Dsv Air and Sea Private Limited Vs The State of… — GST and Indirect Tax | Telangana HC (2025)

¶1

¶2

[³⁴⁴⁶ ]

¶3

HIGH COURT FOR^{THE STATE OF TELANGANA} AT HYDERABAD (Special Original Juiisdiction)

¶4

FRIDAY, THE TWENry^{EGHTHDAY OF FEBRUARY} TWOTHOUSAND^{AND TWENry FIVE}

¶5

PRESENT

¶6

THE HONOURABLE^{THE ACTING CHIEFJUSTICE SUJOY PAUL} AND THE HONOURABLE^{SMT. JUSTICE RENUKAYARA}

¶7

7 21 WR]T PETIT^IONNos.21101 5 63 18 22333 22 2 22 1 7E) 294 29477 297s6 30072³¹⁰⁰³ 1 1 t9l 1 32 33003 33054 33070 33072 1 1 35 5987 35493 3550 35s10 35 1 355 36 363 36375 1 581 3661 3661 3 7 3683 36620 3668 367 3673 367 35837 36910 36945 36 71 tn 89 109 123¹²⁶¹²⁹ 1 1 2 2 349 366 581 1327 1430 14/.3 1 1 521 1 1576 1586 161 17 '177 1796 1A25 21 2139 2',1 2 21 't72',1 2217 2246 2360 2363 2530 268 0 2A 2867 2931 2939 2956 2 3171 3226³²⁵² 4277 and 4491 2 5.

¶8

w.P .NO:21101^{OF 2024}

¶9

BelweqP:

¶10

M/s xoirr-s7o Bigleap Technologies rbtm Ram Rio^{f and tai ttlo.zto, Solutions l-evel-ll, Pvt Lld.' 91 ,} Eep^{Bhuvana Oy its TQwers' Direclor sarojrnl} ^V-inay Devi Road, Above Mugd'h;'-'5;;i&;'^{iiiintrv' Grand Hotel Building'} Secunderabad^- 500⁰⁰³ ...PETITIONER

¶11

AND

¶12

The State of^{Telangana,Represented by its Principal Secretary' Commercial} Taxeq^{Secretariat, HYderabad}

¶13

2 fi; C;;i;;;i of t-"6orrn",cial^{raxesDepartmen!-Tglangana State'} .ffm"gfa?;:ggtsl3rli'##Y;1,'$'.d##3i.|{,qcirc,e,4th* i6;, Er;nl' #iis; 6;plex, Ameerpet, Hvderabad-soo 01 6

¶14

...RESPONDENTS

¶15

Petitiorr under Article^{226 of the Constitutionof lndia praying that in the} circumstances^{stated in the affidavit filed therewith, the Hlgh court may be} pleased to issue a direction^{or orders, more particularly in the nature of a Writ of}

¶16

¶17

It4andamus or anl other appropriate Wril, declaring the action of the Respondent No.3 in issuing lh: following Notices and Orders,

¶18

Notices.

¶19

Sl.No.	Documenttitle	Year	Date	Whether signed
1	DRC-01	2018-15	02 02 2024
2	Sunrmary noticeof 3trowcause	2018-',t9	02.02 2024
3	.DRC-01	2019-20	140? 2024
4	Sunrmarynotice of i;howqause	2019-20	14.02 2024	Neither physicalnor
5	DRC-0'l	I2020-21	17.02 2024	digilallysigpep
t)	SL'rrr,narynotice o, {;howcAUSe	2020-21	17.02.2024
7	RC.O1	2021-22	19.02 2024
B	Sumrrran/ rioticeof {;howcause	2021-22	19.02.2024
9	DRC.p1	?022-23	20Q22024
't0	Su.niiarynoticeof SF*ears"	2022-23	20.o2 2024
11	pRC,p1	2023-24	't1.93.2024
12	Summary notice of Show catJSe	2023-24	11032024

¶20

Orders;

¶21

SlNo	Do,;umenttitle	Year	Date	Whether signed
13	)RE-G7	2018-19	08.05.2024
14	Surnnaryoforder	2018-19	08.o5.2024	DRC-07 neithersigned
15	I)RC-07	20'19-20	09.05.2024	nor digitally signed,while
16	Sunrnrarv oforder	2019-20	09.05.2024	summary s,ignedwithout

¶22

¶23

17	DRC-07	2020-2',l	03.06.2024	digital sinature
18	Summaryoforder	2020-21	03 062024	g
.19	DRC-07	2021-n	18.O5.2024
20	Summaryoforder	2021-22	18.O5.2024
21	DRC-p7	2022-23	04.06.2024
22	Sumparygforder '	2A22-23	oq.}a.zoz+
23	Dnc-02	202"24	a4.06.2Q 4
	Sumrnaryoforder	-Mi-zt i. i	04.06.2024

¶24

without signing the said^{documentsdigilally,and confirming the demand ol} Rs.73 79 Crores^{(approximately) of} tax^{qlongwith consequential demandsof} inrerest and^{penalty (ExbibitP31)aga[nst} !h.e^{Petitiongr company and recovery} proceedings, including FpRM GST DRC^{-13 daled 30'122023, as void ab-initio'} wrthout^{jurisdiction,} illegal,^{arbitrary, and viglation of Article19(1)(g) and 3004 a'I} the Petitioner

¶25

lA NO:1 oF 2024

¶26

Petition under seclion 151^{CPC prayingthat in the circumslances staled} in the affidavit filed in support^{of the petitipn'the High Court maybe pleasedlo} grqnt stay against^{the operation of the folloyvingimpugned Notices and orderg}

¶27

Notices

¶28

Sl.No	Dosument title	Year	Date	Whether signed
1	DRC-01	2018-19	02022024
Z	Summary notice of	2018-',19	02.o2.2024
	Showcause
J	DRC-01	20't9-20	14.O2.2024
4	Summary noticeof Showcause	2019-20	14-O2.2024	Neither physicalnor

¶29

¶30

||DRC-01|2020.2',|'17.o2 2024|digitally signed| |---|---|---|---|---| |6|Surrmarynoticeof
Showcause|2020-21|17.O22024|| |7|DRC-01|2021-22|19022024|| |8|Sunmarynoticeof
Showcause|2021-22|'19022024|| |I|DRC-01|202?-23|20.022024|| |'t0|Sunrmarynotice of
r;howcquse|2022-23|20.Q22024|| |11|DRC.O1|2023-24|11032024|| |12|Summary nolice ofShow
cause|2023-24|11.9.32024||

¶31

Orders

¶32

Sl-No	Dc'gument title	Year	Date	Whether signed
13	DRC-07	2018-19	08052024
14	Summanyoforder	2018-19	o8052024	DRC-07 neithersigned
15	DRC.O7	2015-20	09052024	nordigitally signedwhile
.16	Sumnaryof order	20't9-20	09.05.2024	, summary signedwithout
17	DRCI-07	2020-21	03.06.2024	digital signatufe
,IB	Surnrhary oforder	20?0-21	03062024
19	)RC-07	202't-22	18.05.2024
?0	Sumrraryof order	2021-22	18.Q5.2024
21	l)RC-07	2022-23	04.06.2024
?2	lary Sunrn oforder	2022-23	04.Q6.2024
23	)RC. I 07	2023-24	04.06.2024
24	Sunrnraryof order	2023-24	0406.2024

¶33

¶34

and FORIvI GST DRC - 13 dated 30.12.2023^{and recovery proceedings,if any,} pending disposal of this Writ Petition.

¶35

Counsel for the Petitioner: SRI M.UMASHANKAR Counsel for the Reipondents, SRI SWAROOP^{ooRlLLA' Special Govt Pleadcr} lor^{$t7teTax ASSIpTED BY SRI T.CHAITANYAKIRAN' AgP}

¶36

W.P.NO: 5763 OF 2024

¶37

Between:

¶38

Mr Aravinda Kumar: Koturu. hoor'retqr oJ M/s.Supreme^{Pair{S and Coatings,} H.No.12-1-508is014, tndira Nagar Cololy,^{Lallaguda,tlyderabad- 500017'} slare of Tetq4'!an7.

¶39

,..pETlTlOt*Eg

¶40

AND

¶41

l The Assistant Comrrrissioner^{(ST)(FAp), Keesara-ll Circle, Malkajgiri} Division. Medghal-Malkajgiri District.

¶42

z ine .toint cortmissbner^(sr;, [,tqtxalgiri^Division Mgpglqlua[qigiri.District

¶43

3 Deputy State Tax Officer,'Kei:sara-ll-e^{ircle,Malkajgiri Division Medchal-} Malkajgiri^District.

¶44

a ine Siite of T-elangana, Rep. by its^{PrincipalSecretary, Revenue(CT)} Depart_ment, Qecretpriat, Hyderabad

¶45

...R€gpOpEf{Tq

¶46

Petition under Articte 226 of the^{constitutionof lndia prayingthat in lhe} circurnstances statgd in the affidavil^{filed therewith,lhe High court may be} pleased to issue writ of Mandamus or any other^{appropriatewrit or order or} direction declaring the Proceedings^{of the 1st Respondent passedin FormGST} DRC-07 dated 24.11.2023,^{under section 73 0f SGST / CGST / IGSTAcls2017,} withoul any signaturg of the officer^{concerneduploading in the GST Portal, for the} tax period 2017-18, levying tax of^{Rs.31,9'1,084/-underthe CGST Acl 2017'} Rs 31,'l 1,023/- undqr the SGST^Act 2017, and^{Rs.9,45,959/= under the IGST Act} 2017, totaling to Rs.72,48,066/-^{and proposing to levy interestand penalty,without} serving any Notice and Proceedings^{as per the Provisionsof the Act, without} providing an opportunity of being heard^{to the Petitioner, as ar:bitrary, contrary lo} law,^{barred by limitation, againstthe provisionsof the GGST / SGST Acl 2017.} without authority of law,^{withoutjurisdiction and lhe same is in violationoJ} Principles of Natural Justice^{and Rule of Law and consequently set asidethe} proceedings ol the 1st Respondent, da\ed24.11.2023 passed in Form^{GST DRC} ' 07 as nu]) and void.

¶47

¶48

lA NO: 1 OF 2024

¶49

Petition urder section 151 cpc praying that in rhe circumstances stated in the affidavit filrsr'i in support of rhe petition, the High court may be preased to suspend the operation of the proceedings in Form GST DRC-07, dated 24.11.2023 pass ld by the 1st Respondent for the tax period 2o'r7-,rg (From Jury 2017 lo March,201B) under the State Goods and Service Tax l,ct 2017, Central 9pqds^{and Servi} :e lax Act 2017 pending disposal of the abqve lA/rit pelition, aq othgrwiqe, the F,etitigner will be put to severe loss and hqrdship.

¶50

Counsel^for tfte F'etftioner: SRt SHAIK JEELANT BASHA counsel for the Flespondents: sRl swARoop ooRlLLA, Speciat Govt Fleader for Srate Tax ASSISTED By SRt T.CHA|iANYA K|RAN,Ab_p

¶51

W.P.NOI 204 18 0F 2024

¶52

Betweep:

¶53

M/s.Viiay c anapathi Engrneering Systems, prot No 1 s4 c, Eastern part, Survey No224 and Z6S, pnise-'2,- fOh Eherlapally, Kapra Mandal, chertapauv, Ra.qa Reddv (Disr), Terans"rii soo- osil"ft'.r"LTdft"i'iv"it, Managing^prrtne:iSri Veeragani Srin;vJi;-^--'

¶54

...PETITIONEB AND

¶55

Assistant Oommissioner.ST, Nacharam N, 2 Malkajgiri, Sth - - - Floor, CT

¶56

^^{!.oTpl.rL : mpaily,uyderaOaO,Tetanga;".} - - -- -- z. ulate ot Ietanoana Represted by it: piincipal Secretary to Reyenue, Revenue. Cre rirrment, Secretariai, SaifabiJ, HvGrauaO.

¶57

^ r. Lfnron oI Indra, Represented by Finance secret'ary, North Bloct:, New Delhi.

¶58

...RESPONDENTS

¶59

Pgtition undr:r Articre 226 oI rhe constilution of rndia praying that in the circumstance$ stat?d in the affidavit filed lherewith, the High tlourt may bq pleased to issue a'vrit. order or direction one more in the nature o, MANDAMUS, i) Declaring the norification 56t2OZ3_ Central tax dated 2B_12_2Q..23 (Ex, p 18) tcsuqd 8y the^;centrar Government as ultravires the sections la an<116&A of*[q GGST Act, 2017, ii) DecLarng the notification in GoMs No.170 date>d 3o-12-2e23 (Ex. P 13) issued ry ihe state of relangana as ullra vires the TGST Act, zo,l7, iii) Declaring the assess;ment order vide Reference No 2D3604 2407gsg6y dated 2s 04-2024 Ex.P1 passed contrary to sections 2(62), 16,73 and 16g4 of relangana Goods And servic'-' Tax Act, 2017 and the centrar Goods and Service Tax Aat,

¶60

¶61

2O17 rlw section 5 and 20 of lntegrated^{Goodsand Service Tax Act, 2017and in} violation of Article 14, 1g(txg), 21 ,265 and^{3004 of the constitution as arbitrary,} illegal without^jurisdiction and set aside^{the same,}

¶62

lA NO: 1 OF 2024

¶63

Petition under Section 151 CPC^praying that^{in the circumslances stated in} the affidavit filed in support of the^petition, the^{High Courtmay be pleqseQ tQ} S"sp"ng^{the opergtion} 9f^{impugned assessmentordervide ReferenceNQ,} ZD36O4?4078586Y^pated 2SlMl2O24 till^the disposal^{of the abovewrit petition'}

¶64

Counsef^for ![e^{Pe{tioner: Mrs. S.N.SREEPEVI} Counsili for lhe Regpondent No.l: SRI^{SWAROOP OOBILLA' Special Govt} Pleadei for^gfute Tax ASSISTED BY^{gRl T.CHAIfANYA KIRAN' AOP} Counsel forthe Regpondent No.2:^{GP FOR} REVENUE Counsel for the Re$pondent No.3:^{qRl B.MUKHERJEE FOR SRI GADI} pnlVeeN KUMAR, Dy. SOLICIToR GENERAL^gF lNplA

¶65

W.P.NO; 20827 OF 2424

¶66

Between:

¶67

M/s. Sri Laxmi Venkatramana Conslructions,^{2nd Floor,Plot No 707,708and} 7Og, Fortune Monafch Mall, Road No.36,^{Jubliee Hills, Hyderabad, Telanganq} - 500 093, rep'iesented by its Partner, Sri Ramakrishna^Udupa.

¶68

AND

¶69

Assistant commissigner^(sT), Jubilee Hills-lll circle,^{Hyderabad commercial,} Hyderabad.

¶70

D6outv'Commissioner.^(SI - 5. Enforcement^{Wing - 2, Offlce of the} Coinniissioner^{(ST), Eniore'ement Wing - 2, 3rd Floor,CT Complex' Nampally} Hyderabad -500 001.

¶71

3 G-overnment df Telanqana. represented by^{its Secretary Government,} Housino^(RH hnd CAii Depar[ment,^{Telan-ganasecretariat Hyderabad'.}

¶72

a. Gbvern-m'ent <if Tebnfana, repreiented^{by its Pnncipal Secretary, Publlc} Health and MunicipalEngineeiring^{Department,TelanganaSecretariat,} Hyderabad

¶73

5 Suoerintendino Enqineer. Public Health^{and Municipal Engineering} Debartment, GIover-nnreni of Telangana,^{HyderabadWest Circle,A C'} Gurads- 500 004.

¶74

feltngana State Housing^{CorporationLimited,representedbyitP^Clairman}

¶75

and M"anaging Director. 5-O-t&, Hinrayath 1agar, Hyderabad 500 029 -

¶76

7 The State^-of Telanoana' represented bv^{its PrincipalSecretary, Revenue} Department (Qomrfierciil iaxes),^{TelaiganaSecretariat, Hyderabad'}

¶77

.^.RESPONDENTS

¶78

¶79

Petilion u nd€'r Articre 226 of rhe constitution of India praying that in the circumstances s rat.,J in the affidavit fired lherewith, the Higir court may be pleased to issue a wril or order or direction particurarly one in ther nature of writ of Mandamus settir g as;ide the impugned Assessment order in Form GST DRC-07, dated 30 05 202 r, in vrde Ref No 2D360524063030u, dated 30.04.2024, Ior the tax peripd 2On-T read with Show Cause Notice in fqrm eS]- QRC_Q1, dated 05.02.2924 in fre f Nc, zD36o2z4oo7512W, issued py the second respondent thal liave^bgen uploadect in the GST^partat withgut Qigital Signature g; E_9ignalurq which is conlrary to Flule 26(3) of the CGST Rutes, 2Q17 as illegal, arbitrary, ab_ initio vqid, contra,y t. the provisions of GGST Act and Rures 2g17 and regr ACT re jpdicial pronpuncementS of this Hqn'bre court, Honibte High courts of Dethi, Bombay apd AQghra pradesh and withoul autho-ity of law.

¶80

1A NO::l OF 2024

¶81

fetrtion^uncerSeclion 15j CpC praying that in the circumstances stated in lhe affidavit filerr n support of rhe petition, lhe High court may be preased to pending disposar cf ther writ petition grant stay of ail further proceedings .arising i4 pursue of the imprrgned Assessment order p,ssed by the seconcr resp.qndent rn Form QST DRC-0,, dared 30 05 2024, vide Ref No. 2D360524063g30U, for the tax perigd 2020-21

¶82

Counse.l for the Petitioner: SRI S.SURI BABU Counsgf for_the Respondent Nos..t,2,3 & 7: SRI SWARQOP OORILLA, Special Govt^preade'for state-Tax assisted uy snr r.ixArrANtililNft;' f:.::ll^{for tfie RespondentNos.4& 5: Gp FOn lleolCalHEALTie;i,v''} Lounset ,or the Rerpondent No.6: SRI B.SHIVA KUMAB, SC FOR TSHCf

¶83

.P.NO 20 oF zo24

¶84

Between:

¶85

M/s.^Sri Laxm Venkatramana Consfructions., 2nd Floor, plot No.707,7O8 and 709, Fortuner lr4onarch tvtr[ noiO r.to3d:1ffi#il,l[, uyderabad, T e tanoana - s00 033, re,p esented uv iis parrnei s;i^'R;"#i;#;; rrj6;. --,^,'q,,vo,rcr

AND

..,PETITIONER

Assistant Commissioner^(ST), Jubilee^{Hills-lll Circle,HyderabadCommercial'} 2. Deputy Commissioner^(ST) - 5, Enforcement^{Wing - 2, Officeof lhe} . . Coinniissioner (ST;, Eriforcement Wing^{- 2, 3rd Floor, CT Complex' Nampally} Hyderabad -500 001.

¶90

G-overnment of Telangana,^{representedby its SecretaryGovernment,,} Housing (RH and CAi) Department, Telangana^{SecretariatHyderabad..}

¶91

Goverrimbnt of Telangana, represented^{by its PrincipalSecretary,Public} Health and Municipal Engineering Department,^{Ielangana Secrelanat'} Hyderabad

¶92

Strperiiltendinq Enqineer, Public Health 4nd^{MuncipalEngineering} - - - ^ - Cie'partihent, G"oveinment Of Telangana,^{West Circle, A C. Guraf,s:5q00M'}

¶93

Teianq'ana Stqte Housing Corporation Limited,^{represenledby-ils^C-hairmarl} and Mlnaoind Director. 5-o-tda. Himavath^{nagar, Hvderabad} $00^029'

¶94

7 fhe Siate-of Telandana. represented bi^{its Prihcipal Secrptary,} flevehue DpOat'tiiient^{(Qomdercial Taxes),Telangana Secietariat,Hyderabad''} ." ...BEsPollDENrq

¶95

Sgtitigp^{undsp Artigle 226 of the Conslitutionof lndia erayllnsthet in lhq} cireumptanees stalgd in lhe^{affidavit filed therewith, the High Cgprt mayFg} pteaseQ to isque a Writ or order^{or directionpa;ticularly} cneⁱⁿ lhe^{nature of Writ of} Mandainus sgtting aside the impugned^{AssegsmentOrderin Form} $ST^pRC:p7! dated 39/05/?024, it vide^{Ref No.2D3605240624684, dated 31lo4l2p24,for lhq} tax^petigd 2919-2Q^{readwith Show Cause Noticein Form GST DBQ-Q1' datpd} Oslo2t?924 ip Ref No.ZQ36o224oO7486J^{issuedbY the second legponflent !!l?f} have been^{uploadedin the GSTPortal withButDigital Signature91 E-9igna!96} yvhich ig contrary to Rule 26(3) of the CGST Rules,^20iI7as i!leg?l,prbi!5prV' Qh: initio^vqi.d, contrary lo^{the provisions of CGSTAct and Rulel 20rzqq}$ TgpT} OgI and^{R-uips 2Q17, coolraryto the law laid dqwn by the judicialprorlqgncementg ol} Ihis Hopourqple^{Court, Hon'ble High Courts of Delhi, Bqmbay and Aq{hra} FtuCqph and witlout 4-ulhorily^{of law}

¶96

A NO: OF 24

¶97

: ;" :!.

¶98

Petition^{undeJSeclion.151 CPC praying that in the cirqumstan.cessJated iq} the affi-davit filed in support of^{the petition,the High Court may ne pqase-d !g} pending disposal of the Writ Petition granl stay^{of all furtherproceedingsarisingi4} pursue'of the impugned Assessment order^{passedby the second rgspondentin} Form GST^{qBC-07,dated301o512024,vide Ref No' 2?360524ffi24684,for lhe} tax^{period2Q19-20.}

¶99

¶100

Counsel for the Petitioner: SRI S.SURI BABU

¶101

Counsel for the lespondent Nos.1,2,3 & 7: SRI SWAROOP OORILLA, Special Govt Plearjer for State Tax assisted by sRl r.cHArrANyA xlnar.r, ne p counser for thr-' r?espondent Nos.4 & 5: Gp Fon nngotcaL HEALTH & Fi'V Counsel for thr: l?espondent No.6: SRI B.SHIVA KUMAR, SC FOR TSHCL

¶102

W.P.NO: 20943 CrF 2024

¶103

Eetween:

¶104

M/s Sri L,rxmi Venkatramana Constructions, - 2nd Floor, plot No.707,70g and709, Frrrurre^_Monarch Mail, RoaC Noj6L-Jroiru"'Hlrfi, iiioeraoao, Tela nsa n a s00 03 3. r.pr".eni6<l uv' iti""'.tn"i'Sii. nl""L r,ri!'i;u' tl&p"

¶105

..'PETITIONER

¶106

AND

¶107

1 Assislant S,rmmissioner (_ST), Jubilee HilfS_lll gircle, Hyderab,a{ Commercial. 2. Deputy Conrmissioner (SD _'b, Enrorcirni6ntwnol,z^,tiriit. ,itf,'J"'1. fif,#HB:li' 35Gj^{D' tnrorcementwins - 2,3rd Fi-oor' ci ionrplex.Nampatly}

¶108

9overnmen of Telangarra, represented by its Secretary Gove.nment. .^{Housing (Rlr a-nrlcAD Depar[ment,relarigJniseii_;i',i,.a-r} Hr,i.il"tir'b

¶109

bovernmeni ot I etang_ana, represented by its principal Secretarv. public Heatth ancn 4u n ir:ipa I E nsinedring oepi,iirrinr, i;Efi S;;; s"oiJrriili,' Hyderabacl

¶110

5 Superinterd,ng E ngineer, publiC Heallh and Muncipal Enoineerino

¶111

Lrepanme.r, uovernment of rerqngana,west circjb, n.bl curao;_ 500 004 '

¶112

6 Tetangana Stare Housing corporation r_idirA, H;EienEdI;il;;;;ra and Manacrjro l-rrrector. J-0_t94, Himayjth nagar, HvderaOadsdo bis

¶113

7 The Stareirf ielansana, represenred uv ii. pii,ilbiid;;i;t:;;:h.";6;r" Department, Conrrierciat iaxes), fer#qan; S";I;it;;i ;;;!dblj""

¶114

"'BESPO}IDENrs

¶115

Petiligp undrrr Arlicte 226 of the Cpngfitulign o{ lndia prayipg thal in lhe circumstances stal:d in the affidayit filed therewith_ lhe l__,lig h^'tQpprt ryray^be pleased to issue a \Vrit or order or direction particularly gne in the nqlqre af Wril of Mandamus settinlt irside the impugned Assessment Or{er in Form GST pRC_07, dated 30t05t2024 tn vide Ref No.2D36052506i7960, dated 3ote4rzo24, rot the lax peri_od 2917-jB reacl with Show Cause Noticg in F.orm GST CrRC_0i, dated O5tO2t2O24 in Ref }lo ZD36O224O0742SR issped by the second ,rrrord"n,,nr, have been uploaderl in the GST portal witfrout Digitaf Signature ot E_signature which is contrary to Ruie 26(3) of the GGST Rures,2017 as ilregal, prbitrary, ab initio void, contrary to the provisions of GGST Act and Rures 20i 7 a,d rGST ACT and Rures 2017, corrrarl' to the law raid down by the judiciar pronor:ncements of

¶116

't1

¶117

this Honourable Court, Honourable High Courts of Delhi, Bombay^{and Andhra} Pradesh and without authonly of law.

¶118

lA NO: i OF 2024

¶119

Petitiol under Section 151 QPC^praying thal in the circpmsta4ges gtatedⁱⁿ fhe^{affi{avii filed in supportof the petilion, lhe High Court may 59 plgase{!Q} ,,' r, ,,,; helgi"g^{disiro.sal of the Writ Petitioqrsr.} "nt slgy^{of all furlber} g[g".?gi!,g" efisiltg ill pursue I^- . il 9f thq ','i impugned : AsseqsmeJrf Order^{passed by} ". ' " tfre qp.gonQ, ril+ ii rii- f"e9ngndent^' .-+ljⁱⁿ For,m QST ?BC-oz, dateQ 30 05.2024,^{in vide Ref} $o.ZQ.36QE?50q11860, lor'tl?S !a;^{perigd2Q.17.-18,}

¶120

Gggnsg! for the^{Petltioner:SRI S.SURI BABU} Cotnsr!! foi tire Respondent^{Nos.1,2,3 & 7:} ,$Rl^SWAROOP QpRUrhl,^Spegigt ' Qovt Pleader for State Tax assisted by SRf T.CH$ITAUYA 4!$lIr-|GF copnsfll foq tfie Rpspondent Nos.{ fi 5: Gf EgR IUEDIqAL UFA!.T.E q ESI ggttn"i! foi the Respondent No.6: sBl B.sHlvA KUMAB, sg EoB T.SH9I 'ir :i,.'

¶121

.P.N 209 7 0F 2024

¶122

Petwe.egl:

¶123

M/s^{Sfi Laxmi Venkatramana} Conslructions,^2nd Eloor,^{tstot Ng,70f,?08} 4ng 7r99,^FO4une^{Monarch Mall,Road No.3Q,JubileeH.tlfg, p.yperaQe{,Tglangane} ;iF00 .d33,^{represented by its} f^{arlner,Sr'i,RamakrishnaU-duna;'':"}

¶124

.,,FETlrIONER AND

¶125

Assistant Commissioner^(ST), Jubilee Hills-lll^{Circle, Hy{qrabq{} Qor4ry-lerclal. 2.EbouivCommissioner(ST)-5'EnforcementWinq.-2,ofIicecfthe' Gbindissiongr_(Sf),. Enior6ement Wing - 2, erb Floor, gl,gomi?l-e"x. Nemp?lly 3. G-ovei.nment of Telanoana. reoresented bV its Sectetary GOvernnrent, Housinq^(RH and CAii Department,^{Telah.qana Seirltdri6!Hydef,bUaq'}

¶126

a. Govern-mbnt oI Telan6an5. repiesented^{bV its PrincipalSicrekiry;'Pqblic} fJbattilirnO^{MunicipalEngineerinfDepartment, Telangarja'Segigjgriali} f!yderabad

¶127

S. S,irperintendinq Engineer, Public^{Health and Muncipal Engineering} Oe'partment, doveinmeni Of Telangaha, West^Circlp,A O;.qufggs:.5Q.0^004.

¶128

1. Tel'anoana State Housinq Coroorati-on Limiled,^{reprdsenled by} its^Chairman and^{Minaging Director.5-o-t8+,Himayath nagar, Hyderabad 5Q0029,}

¶129

lhe State"of Telangana, repre$nted by its^{PrincipafSecrglary'Revenue} Qepartment^{(Comriercial iaxes),Telangana Secietariat, Hyderabad.}

¶130

...RESPoNDENrq

¶131

¶132

Petition u rder Articre 226 or rhe constitution of India praying rhat in the circumstances s rat€xj rn the affidavit filed therewith, rhe Hrg I court may be pleased to issue a Vy'rit or order or direction particularly one in lher nature of Writ of Mandamus sef.irg as,rde lhe impugned Assessment order in For.m GST DRC-07, dated 30 05.202.r, rr vrde Ref No ZD360s2l'o621os1V., dared gotostzo24, tor rhe lax^period 2018'19 r,:ad with show c-ause'[f-otice in Form GSi-DBC-01, dated 05.022024 in [k.f NoZD360224007402T ilgUed !y the secgnd respondent thA! have bPen uploacesl rn the GST Po(at wilhqut Qisite! S,sngture Qr E-eignatprg which is conrrary ro pute 26(3) of tnq COgt'Fr t;1, Zi,rt J. ,,"0u,, "-,i"O, ,0. initio void. contrary to the provisions of CGS=T Act AnO ffgles 20i7 and TQST ACT an( Rules 2017. :ont.ary to the law lqid qgEg by the judicial prcpouncegrents of lhis Hsn'ble Courr, Honorabte High Courts rgl gefnl, Aq.iOaV and AnQhra pradts| and without autho rty c,f law.

¶133

IA NO: 1 0F 2024

¶134

Petitron unoer rjection 1S1 CpC pralilJ$ that in the circums.tanqes 5taled in the affidavrt filed rr sucport of the petition, the High Cogrl may b,: pleased grant stay of all f urthr:r pro:eedings arising in p{suq of the impugned Assessment Qrder^passed by rt e sercond respo4dent in Fgm GST eRC-07, dated 30 gS 2024 vide Ref No ZD36r)524062105M, for the tax fgriod 201g-19.

¶135

Counsgl for the Petitioner: SRI S.qURf BABU counset for_the Respondent flos.i,2,!1 a zf .$31 SWABOOP OORILLA, Spectat ^ Go-vr^pteade. for State Tax as..l;sted d'sni'r.ciiairnit;'iiiliN,IA;' Counsel for rhe Respondent Nos.4 & 5: Gp Fgn lleOieeL HEALTH & Fi,v uounsqt ror the Respondent No.6: qBl B.SHIVA KUMAh, SC FOR TSHCL .P.NO:217 50F L24.

¶136

Between:

¶137

M/s. Manchr:r ar C:ment company private Limited , 6-3-65sr2t4 . civir Suoolies Bhavan Lane Somaiiouaa, Hyoeiaul;, Td;;d;il: doooef i"iiJ"#EUT; rts Manag_in,; Direct6r, Sh, punnamanani Narotham Rao, S/c Shri Late p Residency, Prakash Rao. ftc ad Aqed 2, adnjara'Hixs, os vgars,. [/.o HyOuiJ6i-OI'SbOOs.i:i;iiiibdii:'Frii-ib-' ioT,'prii,iiril ^lo

¶138

AND ...PETITIONER

¶139

¶140

The Deputy Commissioner,^{(StaleTax)-6, Commissionerof Commercial} tixes Oep'artment, HOD Divrsion,^{C.T Complex' Nampally,Hyderabad-sOo} 001

¶141

ihe Assistant Commissioner^{of State Tax, Punjagutta Division, JubileeHillsll,} Mayur Kushal Complex,^{Abids, Hyderabad, Tela.ngana-500034}

¶142

U;it; orlnJL, tr,trniitry^{bf Finance,Represenled by its Secretary, North Block,} New Delhi-'110001

¶143

State of Telangana, Through^{Principalg€qrely to} Qovernmel!^ftevsnue

¶144

DeDartmenl^(Cbmmercial Tax). Hvderabad,^Telangana

¶145

5 6#trJ' b;;'liJi^l riii*i rridi^{iio-C uito'i's, cSt Policv wi ne, New pelhi}

¶146

O. ffr6 Ais,srant Cornmissioner^of State^{Tax, Punjaglltr?DlYi$jgl,^J.qbilee Hills} lV, Mayur Kushal Complgx, Abids,^{Hyfl,e.igbad, Telqngan-a} 50q9ff

¶147

iResoondent No' 6 ig tto s ot 2024ⁱⁿ WP. is^{impleaded as per} No.21765^{ot 20271} Court^grder " 9at9d^' l8-Q2:2025'Yide .-. RE$'.NDEDT.::1"._r. : :i

¶148

Retitiqn ,,......",..^{underArtiple 2?6 o! lhe Coqstitutionql lndiePraYiQgth4l in lftq} pircumstances statq'J in the affidavit filed fperqwith, lfre High^geurt may^Ds please4 to igque a writ, qrder, or^direction 4Q[9 ffirlicqlS[ly^{gnP in} fl]e^nalyre 9t I Wril of Mandamus declaring^impugned Qlderⁱⁿ fgrm^{GSTDRC-Q7' vidq} ffeference^{N9 2D160324039347D d?ted 27,0'3.2024pEgseQ by the Respondgnl} No.^{1 gnder the plovisiglsoI CGST/TGST Act, 2017 as being} -yqid' 3rbitrqry, illegal, without^{jurisdictiop, violativq} of^the Brinciples^{o{ natute!jusligeaP-Art [tA4} being violative of Articles^{14, 19(1Xg) and} ?05^{of the eqnstitytion9J l;rdie'anQ to} qonsequently set aqide thg sarne and^pasq S,uch {urthqr^or Qlher^gLqF(C)as llff Hon'ble^{Cou(l may deemfit} and^ploper il lhe^{gircuTfltanqg! ol llle 94se alQ} prayed for condonipg the delay based on^thg meritq^of the^{casg' ii' a writ, grdel,9f} direction mors^{particularlyone in thg natureof a Writ of p9ndapqs} {:"te1iiS fmBus4gd^{1eelificatiqnoldervide ref No. 2036Q424q?r279,Qda:84 16:P4?:924} p?q9eq-py ttre Respondsnt No.^{1 unqer the} prgvisigns^{9J CG$T/TG} ggnde4ing lh9 Peing^{yoid, arbitrary.illegal, yvithoutjurigdiclion,violqlive of thq prin-qlpleq9t} nalural^{justige apart from being violative q{} Articles^{14, 19(1Xg)} llq^{29? oI lhe} Cgnstitqtion of lndia, and tg^{consequently set aside the g?me ald palg}

¶149

IA NO:1 OF 2O24

¶150

Pgtition under Section^{151 CPC praying that in the cirqumstFnces} llateq^i! the affidavit filed in support of^{lhe petition,the HighCourt may be pleasep to gtqy} operation^{of impugned rectificationordervide ref No. 2D360424025279C dated} 16.M.2024^passed by the^{Respondent No.1}

¶151

¶152

lA NO: 2 OF 2O2,t

¶153

Petition urder section'l5i cpc praying that in the circumstances stated in the aflidavit liled in support of the petition, the High courl may brr pleased to stay operation of imcugned Order in Form GST DRC-07 vide fteference No. 2D360324039341'D dated 2Z.G3,26}24 pas""J O, ,h. Respondenl No..t.

¶154

lA NO: 5 OF 2024

¶155

Pstitipn unrler sestion 1p1 qPg V^yi?::g thalin tflF circsms;lqnees ilared i0 the affidavit filecl i1 support of the pgjilion, lhg H,gD CqVl ,ay be Bteased ro Fray the operation oI lrs S;hqu, Cause |l$!jCe V!!!S Reierence No ZD3605Z4et4g51V pated 31 05 2024 issued by thg propgqed Respondent No 6 't. r

¶156

Counsel for the P3titioner: SRt P.YENKATA pRA$AD FOR SRI MD.SHABA7 counset for the Respondent Nos.i,2,4 & 6l S,Rl SwARoop ooirl_n, sp"Jrr ^ G.o-r,^pteadr:r for s-tare Tax asiiste4b-y sRl T.CHAITANYA rtnaN, acp Counsel for the R,:spondent No.3: $Rl B.MUKHEBJEE FOR SRI GADt PRAVEEN KUMAR, DY. SOLICITOR GENERAL OF INDIA Counset for rhe Rr:spondent r.jo.S:- ShiobUtlilc'frniiAr,roEb, senion gc ' FO$9p19:

¶157

W.P.NO; 22333 OF 2024

¶158

Betweqn:

¶159

M/s Hailmar,5 Township..Fvt..ftS., Flat Np. 103, Gr:ound Ftoor, E_Btock, Green .Living A.parrr:lents, gani[ond],-'HyOeiaiSO, fitangqna- 5000t]9 RepresentEd' by i t s [ta nas in g pirectoi, slr., Kftfparrl i:opaiar,iii6 "^{r, -S/; n ;#;il6; h;;} K.oripatli, Ag_t:d 59 lrears, n1o,'Vitia-i!tj.t'ptim breeze Hztn;tn;n-NaU;r; Manikonda.F,pppalgLda,KVhengan9gpy4:yoJra5,o'iaj,iffi

¶160

ANP "PErllloryEl

¶161

' I[""$.i?:iT ;ffi H.S6"dBlLSr), Besuq]pet- I c ircre,^pavp n i^p restise,

¶162

2 Rt^rl::ll:l.lqele; Rep.lr,rs pr.incpal Seererary (Revenue) (CT) qepanment I etanqana, Secretariat Buiidinqs. Hv'ddrabad

¶163

3 union of tndia MrniStry or r;n"i6a n"b#=i;;idj fi;6$;reta4,, Norrh Btock, New D_elhi-1 10 001

¶164

Qentral Board of lndirect Taxes and Cu5toms, GST policy Wing, New Delhi rep by its Cc,nmissioner

¶165

;;rr;;;r"

¶166

¶167

Petition under Article^{226 ot lhe constitutionof lndia praying that in the} circumstances staled^{in the affidavitfiledtherewith,the High court may be} pleased to issue (i) a writ, order,^{or direction moreparticularly onein the nature ol} a Writ of Mandamus^{declaring impugnedorder in Form GSTPRC-07vide} Reference No zD36o424os3433C^{dated -3ololl2o24 pessed by lne 15!} Respondent under the^{provisione o, cEqIffGST} flgt,^{2017 39 being vaid'} arbitrary, iflegar,^without iurisdictiop,^{viorallyg of} !f,'e^{qfl.lcipl:eiof Q?tural justiqq} aparr from being^{violative of Articleg14, 19(1Xg) anq} ,?q5 9{^{Ihe QqnstllutiopoJ} tndia, and to-'consequenlly^{sel asidgthe} Sime 3nd^pgss 9tt9h^{fufl'eror olher} order(s)^{as this Hqn;ble court may} .d-.ggm^nr 6'1'4^prgPer iA^{the qilcuplflpnqgsol !ll9} case ar.rp^ptqyed {oJ^{condenins thg} $glay .B??u, go^{tT melfq} cele (ii) E ::.10,9writ,^orqer, 9.i^{ol'"e11onrr.rore} oarticpliily "ft$'i'p^{th{ natfreof g wrll gl} ygfapug f,esrarios^{that rhe Nqtifisation} 'l)fo QQ{fozQ;Q,T^{Oql,eO?1.O3-?Q23 eQqNollfic?ligD} No. 56/2023;CT dated^{2B122oQ! issgg( by ReQpondQnt Ng, 3 lhrough} Respondent N^{o. 4 a1d corresppndipg} 90 U$: No.^.118 dinted^{25 o9,?gz3 and 89,} Ms 170 datel 30^{12 20pQ issuedpy} Sesp.lpQent^{No' 2 whiCh extendedthe timp} limit for^{passingtfrq orders,are} ryitfrout ?!l!9tit]^{of !9W ?Bd ullravireg to the} section^{73(10) of t[e G$T Aat2017. snd $gctio4 16QA of CST} {pJ'^2Q1]and yiolative of adicles 11, r 9{1)(s) 2't alQ^{265 qI} l[re^{qgnslilgtion qf lndia'}

¶168

lA NO:1 OE 2024

¶169

Petitign under Seqlion^{151 qqQ prrylX!} th?l in !!g cqgymslqpges statedⁱⁿ lhe^{affiQavitfiled in suppgrt of lhe pglilign,} |!q pieF CCSII mAY^be Plgasefl^{to elPY} opqlaligp Q{ lmnugneQ^{order in Fgrm} QST^{pRC 07 vide R9ference} No 2D3604.24O}3433G dated^{3oto4t2o?1ry":gpV t!9 RqgpondgntN91}

¶170

c ou n s e !^{f o} r the^{Petiti o n e r : S R I P.v q} N^{KArA P.f} ll{1^F,-olg$.' ."P,:Il?f ' Counsel for tiie Respondent^{Nos.1& 2: SRI SIVIIEOOP OORILLA' Sp99la-r} - t^{- - " -6} Pi" o. i i",^gtaie ra^x a119t f -ii--s.l-r. c H-A rA ryIA l!! lA^{N, A G P} " "; Counsel for the^{Respon{entNo'3:SRt B.MU-KHEFJEE} fqRjiil! .q491.-.^. - : innveeN KUMAR,^{Dv. soLlctroRGENERAL oF lNLlrA} counsel ror the Respondent^{No.4: SRi DbMtNlc FERNANDES,SENIoR sc} FOR CBIC

¶171

¶172

W.P.NO: 22334 C'F 2024

¶173

Between:

¶174

M/s. sri c anesh chi ies and cotton rraders, 4 306/3A.r/iiavwada Road Madhira, t4adhira, Khammam,_Tetangana -5O72oC- R.f;a;'";A- by-li! Proprietor, Shri Kishore padmaiabhuni, Sto Copifi^-- Xii'"hni Padman-abhuni,Agg9.19 years, R/o.^,t541, Main Road, pen-(aluru, Xrishhi Andhra Pra Jesl--521401

¶175

"^PETIJIONFE ANQ

¶176

1 The Agsistant Qompissigper ST, Khamam-l Circle. Waranoal Division X#-t:]9-9-:.7-..e/6, 9lp,,lg^rlo91, $9a1f,)^{Narasimha RaoFarh,} Eesirie^NpS 507001 -(,]tger.Vn^{sEr hnctave,flgar Qfepk} ' "^{-: .1:.{ po-i(, Bhtiranpuram Street,} Khamiiamr:

¶177

2 Uniori Af.lndin, _lvtlXr;tw af F'nAtg€, '' Reprgeenred by ils Sesrer;rry, No(h Btoqt. .^'

¶178

New Delhi - 11OOg1

¶179

3 State qf Tr:l:lhgana, Thrqugh ptincipal gecretary to Government Revenue .^{Uepartment (9ommercial Tax),.HyderEljad,Tgtang4na}

¶180

4 E:ltl?lBoar{ 9f IOQlrect raxe}'ana Crrsibms, cST poricy wirg, t,}ew Dethl HeP bY tts C^jmmissioner " ' :. ,^...' :"^{:" '":}

¶181

R,EgpONpENTg

¶182

Petitign under. Articte 2?6 o"t {llg Cgp;litutign af lndia praying thEt in the circumslances sra :ed in the pffidpyi! fired- therewith, rhe High court pay pe pleased lo issue. (i) 4 ,arrit, order, or dilection rlore particurarry one in the Daturg ef a Wnt of Mandanrus declaring the grdpr No, 2D3604240864654dated 30.04 ZOZ4 passed by the 1s,t Respqndent vide under lfrg OrOvisions of CGSI Act, 201/ as uncon$titutional,V?iO ?Ditrqry, iflqgal, lyitpout jurigdicrron, vrctgrivq of ffrg principles of natu'at justice ap?rt fr,.gm beiqg viotaltve af Arrictes 1.1, l9(1XS) flnd 265 of the Cgnstitpllpn 9f tndig, ugg 1..e "ep.gSeue0ily^{set asige the q"rr.,U ,o!ro,} pass such further o:other ordgr(s) aq lhis Hq0,ble Court may deen, fit and proper in the circumstance:; of the caqe (ii) a writ, grder, or direction more pprticulqrly ong rn lhe nature of a rArit of Mandgmus fleclaring that the notificatron Nq 9/2g23_€.f, dated 3'1.03.2023 issuecl by the Respondent No.Z through Respondent No. 4 gnd corresponding Go trrs rup. tta oateg:zs oo.abzs issueJby the Respono;", ;;; and further extendt:d ta. 3.t:O4Ze;p4 vide'Notificarion No. SOlZfliS Ci Oaieg,: 28'122023 rssuerJ by Respondent No. 2 through Respondenr No. 4 and corresponding GO IIs. No.170 daled 30.,12.2023 issued by Respondenf No.3 -law which extended the iime limit for passing the orders, are without atlthority of and ultra vires to tre ' section 73(10) of the GGST Acr 2017 and Section 1684 of GST Act, 2017 and viorarive of articres ra, 19(1xg) 21 and 265 of lht: constituriop of lndia.

¶183

¶184

lA NO: 1 OF 2024

¶185

Petition under section^{151 CPC prayingthat in the circumstances slated rn} the affidavit filed in support^{of the pelition,} lh:".,Higl Co11r:t mfY be^{pleased to slay} operarrsn^{gf order No D36p4240!oaoO1. date$ 3p.pa2,Q.?a paSseobv lha} ' ResponPent No. 1.

¶186

c^q unse-l fof !l'e^Petitionel:S c nsd! foi !be R65pondent s L Govt PleadeI for State P. Counsdl for e Respondent PRAvEEN KU[l EN Popnsg!^{for the ResponQentltJo.4:} I c c

¶187

¶188

W.P.NO: 22335 CtF 2024

¶189

Between:

¶190

M/s. Hallrn.rrk Township Pvt Ltd., Flat No 103, Ground Floor, E-Block, Green Lrvrng Apartments, Manikonda, Hyderabad, Telanqana- 5O0,lBg Reoresented b.y rts Man,rging Director, Shri Koripalli GopatakrEhna, Slo f.laoeifrara iiiJ Koripalli, Aged 59 years, R/o. Vitia No.l ptam Breeze HanJman N#5i. ManikondaPuppalguda,K.V'RangareddyHyderabad'Telargana

¶191

AND

¶192

The Assistant Commissioner (ST), pavani prestige, Above R S. brothers, Ameetpel, f]eoumoet - l. Telanoana

¶193

Ihe Slate o'I:etangana, Rep. b'y its principal Secretary (Revenue)

¶194

^{Deparlment. Telangana, Secretariat BuitOings, Hydera-bdd}

¶195

' H:;BB';11'r,O [ld]'t" or Finanse, Repiese"ntbo'uv ils secret ary, t'lorth Btact!, Q.gnJrgl;Bqard pf lndirect Iaxes and Custgms, GST poticy Wing, NeW Felhl r.gp by ilS tloTipisqigner

¶196

.BFqPoNDENTS

¶197

Petition uncer Article 226 ot lhe constitution of tndia pra /ir_rq thal in thq circumslanceg statgd i4 the affidavit fited therewith, the High COurt may !g pleased to issue a l4lrit erder or direqlion particutarty one in the nature of q Wfl ;{ -V'X_fi! Mandamus i. a writ, order, or direction more particularly one in the nature gf " pf Mandamqs declSlingr impugned qr:der was passed by the Respgndent No.1 irf Form GST DRC-07 vidg Referenpe No 2p360424o83413c dateq 3QO4.2QA* passed by the tst lespor,rdenl under the provisions of GGST/TGST Act, zOi7 ag bping vgid, qrbitrpry, illegal, yithout jurisdiction, violgtive of ther prinCipleg 9f natural justic9 aparl from being viotalive qf Artictes 14, jg(jxg) an! ZQQ of 1|Jq folstitglion^{9f lnda and ro conseq-uenrrysgr aside rhe sarne eog oa,ls9gq11} further or other c,rcle(s) as this Hon'Dte Court may deem fit and proper in ihR circumstances of rh,) case and prayed for condoning the deray baserj qn the mdritg of lhe case. ii. a ',vr it, order, or direction more particularly one in tre nature of q Writ of Mandamut; dectaring that the Notification No 09i202g_C T delgq 31 .03.2023 ?nd Notification No. S612O23-CT dated 28.122023 issue{ ,by Regpo4dent No. 3 tfr.ough Respondent No.4 and corresponding GO Ms. r.ro 1ifli. dated 25.08,2023 ilrd Go. Ms. 170 dated 30.12.2023 issued by Responderlt Ng, ! which exlended the time limit for passing the orders, are without authority of law and ultra vires to th: sectron 73(10) of the GST Act 2017 and section 168A cf

¶198

¶199

GSTAct'2OlTandviolaliveofarticlesla.lg(1Xg)2land265oftheConslitution of lndia

¶200

lA NO: 1 OF 2024

¶201

Petition under Section^{151 CPC prayingthat in the circumstances statedin} the affidavit^{filed in suppprt of the petition' !h9 Highcourl may be pleased to stay} operation of^{impugned order was gaqgedby the Bespondenl No 1 in FormGST} DRC-07^{vide Refenince'No.Zp36Q4?4OB3411Gdated 3004 2024 pqssedbv tf19} Respondent N9.^1.

¶202

Counsel for the Petitioner:^{SBI P.VENKAT'A} PRASAD foR^{$Rl MD'SHABAZ} bounsel for ihe - - -' cbrt pieaaei^Re-gpondent ior $tate Nos.1 fax asiiitea^q ?,^s$l py ty11ryoop sRl r'cHAlr^ooRlLLA' ANYA XIRAN'^sp-ecler AGFcornsei for the^Resporident [o.r:^{S'Ct a'qUXxeEJEE FoR SRI Gl9l.-.-.} - - ilnrtten kumen, ov.'qpuciroR GENFITL9LI?1 counsel for the^Respondent [o.4:^{n-!B?i[B'8FERNANDES,sENloR sc}

¶203

W.P.N o:^225260F2024

¶204

Between:

¶205

$rinivas Reoresbnted^Kompally, bv its 21-91,^{Main Boad, 'F;;Pii;d: Cherial, r''l\li;l' Siddipet -Koripallv Telanoana-} 9'.1!.'13:;^506223'S/o, (oinpalliChittgraiah, FUo. 20-Q4, Qherial' 9iddipet'^{I elangana-} ?'tpzzc

¶206

"'PETITIoNEB ANB

¶207

1 The Assistant ComrJrissioner ST,^{Siddlpet Cirple,NzamabadDivision'} vr";"ilil;iE;;i;;:i;]F-rd;'irt'a;i#[-G;;d6;i'stationRoa!'Nizamabad' Nizamabad District:503003

¶208

Nizamabad District:503003

¶209

2 si#'& d;;lili, rrt-r*sn^Plipipal $eqre-Flv^{to GovernmentRevenue} 3 3:8f, iitTj,f sfr ffi?l;:?**i:x:'J3?#;l:33?up3'",wins,NewDe'hi .

¶210

reo bv its Commissioner^-

¶211

4 Uniori of India,^{Ministryof Finance, Reprqsenledby its Sepretary' North Blpck'} New Delhi-1't0001 " ...RES,ONDENTS

¶212

Petition under^{Article 226 ot lhe Constitutionof lndia pray!1gthat in the} circumstances^{stated in the affidavit filed therewith' the High Court maybe} pleased to issue a writ,^{order, or direction more particularly one in the nature gI a} Writ of Mandamus

¶213

¶214

a) declaring irnrrugred Show cause notice in Form DRC C)j vide Ref no, 2D36022201970 )X dated 21 02.2022 and order-in-originat datecl 30.04 2024 vide DRC 07 ref. no. ZDI]60 4240923371 bolh issued by the 1st Respr:ndent under the provisions of C(iSI'/TGST Act, 2017 as being void, arbitrary, illqgal, witlOrt! jurisdiclign and urithout authority of law apart from being violativ'e oi nrlicteq i4, 19(1)(g)rand 2(i5 of the Constitution of tndip, and to qpnseqqenfly;gef $iOe tlf-e same and pgss such further or other order(s) as lhis Honble Coufl . .. may {eeryr :. ..j,. fit,;,

¶215

b) decliring',thzrt the Noliticarion No 09/2023-C f dared g1,$?q?? iasue.d hy 11Q dared zs.oi.ioe$i i"s,iej Pv^{ReqponqgptNlo. 1l qnd the Netificarion} No. 96/2023- CT daleg zA:iuzZ,A?,? issped py Be,pp:rdent No. 3 and corresponding GO Ms 170 daled 3q,,12?b?A lssuec^{!V ReFponJentNo 2, which exrendsdthe time timitfor pasgipg} do(lpil; is without authorit)' of raw and urtra vires to the seclion 73(r 0) of the gsr act ?Q1i and Se-etion 1684 of CGST Act, 2017 and viotarive of artictes 14, jg(jxgi,'21 agq i 265 of ihe Qopgtitr,tion oi lndia. .

¶216

NO: 1 OF 2024

¶217

Eiolig.!^{urrd,:rseEtion151 cPC prayingthar in rhe} circumst?nges Sjaieg iq the affidavit fjled in support of the petition, thq High Court may be pleaseC to glay operatign of impucnetr order-in-originar dated 3Q.o4 2024 vide Dge 07 ref, ne, 2D3604?409!t3Q3i,7 fssuqd by rfre Respondent No. 1.

¶218

Cqunsgf for lhe Petitioner: SRt V.VEERESUAM couns6l for lire Respondent Nos.1 & 2: sRl swARooF,ooRrLLA. soeciar g:yt^P,fgader; for state-Tax-alslsred by sRl r.cHAtrANyA *fiar,r, aen ^ counse! for the Re,spondent No.3: SRt DOMiNlc FeRruaruoes, SENIORISc

¶219

Cgunsel for the Re:;pondent No.4: Snf e.MuiHeRJEE FoR SRt GApl

¶220

¶221

W.P,N O:2257'l OF²⁰²⁴

¶222

Between:

¶223

Kamal Navan Chowdharv' Proprietor^{of tvl/s} '^{Saket Enterprises'14-'l-.18512'} Seetaramdet. Manqalhat,-Hvdeiabad,^{Telangana,500001} '^{Represented Dy lts} Proprietoi M;. Kar;al^{Nayan Chowdhary,S/o- Late-Narayan lJ': gl9yqlq'} A;; i, vears, R/o.^{14-2'352, Chandanwadi, 3rd Fioor, Goshamanal'} N5mpally, Hyderabail 500012.-',. : ,..FETlrloNEB

¶224

AND

¶225

.l . Assislant cgmmisglgner (ST), !99heq1ba9h-1 circlg, Abids Division, HydeiaFad^'''

¶226

2 Siate'qi ielaDqana, Throygh Prinsipal Sqcrqlary^{tq Governmepl Bevgnue} Department^{(O-bmmercialTax), t-tyderabad,I elanoan a}

¶227

3 ea#i'd;;rif^piln.Oiieit rai#i6J^{Ci,sioms; GST Policv wing, New Delhi} rep by its^{Co;'pmisgigner}

¶228

- [{d,ig!,r"a.i"igl{,i5tv-Q^{rinunct,Rgpresenled by its seeretary,Noflh Blgcft'} \ew^{pgftti-1lpP01} ..RESPoNDENT9

¶229

..RESPoNDENT9

¶230

Pgtitigp^{underArllgle 2?6 of the Cqqqtitutionof lndiq praying tha't in lhe} eircumslancqg^{staled in the affidavi! file{ lhereyvith,the High pgurt paybp} pleased to issue a Wit, 9[9er, or direplion TgJe^{particular:ly orle in thg natpre -oJ q} writ of Mandamus^{(i) deQlaring impugnedQlQer-in.original dated30.04 2Q24 yide} DRC 07 ref. no. ZDXAO42498}777Q^{daled go 04 2024 issued bv lhe :l9l} Responqlent^qpdeJ the^{proviqionqpJ Cq*qT/t-GST AcJ'2917 4s bein9 X9id,} arbltrary, illeg?I,^{without jurisdiction} ?Dd^{wilhqut authorily of lAw aPqd ftgp Uei!,]g} violativg of Arlicles 14, 19(1Xg) ,ng^{265 of thq conglitutiqn of lndia'anQ !g} conseqgently^pet aqide the^same and^pasE ;gch^{further or Qthergrde(s) as !fti9} Hon'ble' Cour! maY deerp^{fit gnd prgper} iq lhe^{qircurn$tancqso!} lhe^{lPse (ii)} declaring thA! the Notifiqation^{No 912023-e} J^{dqted 31.032023 issue-d bv lhs} 3eeponQent Nq.^{3 end QprrespondirlsGo rylP No" 11Q dateq25 Q9,?::iilt:fi} by the RespQ'ndent^No. 2^{an$ NgtifigatioqNo. 56t2O23- Cf dalgQ 2912?W} issued^{py RegponQqnt Np 3 qnd qe11espo4d1nsGo Ml 170 dateQ 30'1220.'29;} which extendPd^{the time limitfor passing the grders'is withou! autholily of law !!''Q} ultra vires to the^se.ction 73(1O)^{of the GST Acl 2017 and Section 1684 of CGST} Acl,2017^{and violativeof articles 14, 19(1Xg), 21 and 265 of the ,Constilutioqof} lndia

¶231

¶232

lA NO: 1 OF 2024

¶233

Petition un,Jer {lection 151 CPC praying that in the circums,tances stated in the affidavit filed rn support of the petition, the High Court may be pleased to stay operation of imlrrgnerJ Order-in-Original dated 30.04.2024 vlQe DRQ 07 rel. q9. ZD36O4,24oBg7l'7Q dared 30.o4.2024 passqd by tle Reppondent ryi. 1.

¶234

Counsg! for the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OOBIILA, gpeSlet Govt Pfeader for State Tax assisted by SRI T.CHA]TA^|YA KIBAN,'AGP Gouns6l for tfe Respondent No.3: SRt Dojil|tlg FERNANDES, SF...N[OE gC : :i: FoR Cglc t.i. ': gopnsql forthe Respondenr No.4: Snia-.MJI(iERJEE FoR SRI qAp ,,. pRAVEEN KUMAR, Dy. goLtelToB 9ENERAI ef. lUpn I ,,i ,:i

¶235

W.P.NQ;22579 OJ: 2024

¶236

Eetween

¶237

S-rinivq5 K,rrrpally,21-9'1 , Main Road, Cherial, Siddipet, Telangana,- 006223, Represente( by, its Proprietor, Mr. Kompally Srlnivas. ;S1o. Komoalli Qhittaraial", '1/o^20-34. Cherial, Siddipet, Telahgaha- SOO223 :._.^-.

¶238

AND ;1;fET!'TloNER

¶239

,| t^{Cornmissioner} (ST), Siddipet Circle, Nizamabad 9ivisiqn,

¶240

u^ntE mplex, lst Floor, Near TilAk 9ardent, Qlitio n Road ,.Nizadjabed, )islrict-503003

¶241

2 Tela .rgana, Through ?nncrp al $ecretAry to Foven^mentRev enue nt( Commercial Tax),^Hyde rabdd, TelangA na ,,. :+

¶242

3 Bo:lr, I^of lndirect Tax ES a'nd Quqloms;GST Pol icy !Vi1g-, New Pelhi Cornm issiener

¶243

4 nrji;r, Ministry of Finance, Rep rgsentgd by its Segretary, No4fr Blgrf, i- 110001 .. BEfPoflPENIs

¶244

Petitioq unJcr Arlicte 226 ot the Constitution of lndiA prayrng thgt in the pircumqtances st;lt.-'d rn the affidavit filed therewith, the High'(lourt may bq pleaseQ to issue :r rvrit order, or direction more particularly one in lhe nature of a Writ^of Mandamus.

¶245

a)^declaring impr.rgned Show cause notice in Form DRC 01 yide Ref 09, 2D3611?1029593N dated 14.11.2021 and order-in-originat dated 0it.01.2024 uide pRC 07 ref. no. Zl)1i60124000899D both issued bythe 1st Respon5lent qnder:the provisigns of cGll-'/TGST Act, 2o1l as being void, arbitrary, iilegal, withqut jurisq6l;6n and wilh rut ;luthorily of law apart from being viglative of Articles .14,

¶246

¶247

19(1)(g) and 265^{of the Constitution of lndia, and to consequentlyset asidethe} sameandpasssuchfurtherorotherorder(s)asthisHonorableCourtmaydeem fit and proper in the^{circumslances of the case'}

¶248

b) declaring that the^{NotificationNo. O9/2023-CT dated 31 'O3'2Q23 ig:*g} lY RespondentNo.3 and corresponding^{GO Ms No'l 18 dated2588.2023 issuQd} bv Respondent^{No, 2,} which^{extendedthe limelimit for} '^{pqsging the} :,^qf.derg' :. :^iS without'authorllv of Qw^{anduttra vires to} ltrg^{section 73(10)o.f the pST} +.ct ?8{ ano se$ion^jE8A oI^{cq$T Act, 2017 and yieletivg or a(icre$141 1?11]Gll._?13|lfl} 265^{of the} Qgnstitqtign^oJ lndia.

¶249

-',,^',

¶250

A t o 24

¶251

P-etitign^{p ndgg Seejion} 191^qPC PraYing^{thal inthe cirsrlmslsP$*} $.lrt?g^i$ Ihe^affidavit !!led^tn FuPpgrt^{of the Belition, lhq Hish Coptrf may be Bfe?sq{ to gtgY} gpgratign^of impugqgd Qrder-in-original^{dglgpo2'o1 2024 vide DBgOV ret} ''!S: 2D36O1240098990 ,1.',:,t^{issuedbY the Res} ponde4l No 1

¶252

Counsel for the Petitionqr:^{SBI V.VEERESHAM} ;;r, ;;ei i"i !i!! ng{p"niient Nos.^{1 & 2 : s Rr swARooP. o_o|llf} tr.iPj.fifl ^ - - ' O.j"rt.iie"oer. ior $iit" iax as-sisted bv'sRl r.cHAlrA1tiYtflElIlASF coun"['i^{r*,tiie neee.niientNo.s:} tu!r".#t'8^{FERTaNDES'sENloR Sc}

¶253

Counsel ':-:.''-+ri^{for -''} lhe i:'.-^{RegPo4dent '} =FrnAViEN^No-4: KUrvtan,^{SRI B'MUKHEBJEE} Oy. Spt-tClrOR 9ENERAL^{FoR SRI GAPI} gF lryPlA

¶254

F.N 226 oF 20

¶255

BeweeD:

¶256

rrn/s. NCC Urban tnfrastructure^{Limited,sy No 64' 7tl1floo1,} Ncc Eu^'ldlng, ffii;^{i'b, i,;ati-" c #ffi i;,' Gq ii ; p..!i,' fi rq?ltji:} i,, J,,?l:tBR3:,,.jfli%,i& Ebbreegnte*d by^{its'ChiefFinancial} 9ffigEt, 9l'' Qatyanarayana,^{ngel"Ssi'v;rii, nlo.' Firi ru". rda, sihto.n Rbdencx' t'} 6i-#k;:Gi:^-6t: o{-^{rr/l|?fr ,ir-' r'lasir' Ameerpet,Hvderaba{'Telansiena:} 5ooo38^:

¶257

"PETlJloliER

¶258

1 . The Deputy Qommissioner^{(ST)rPuljaguttaDivision-STU1' Mqyur Kyshpl} eompltJx, A[ibs,^{HYderabad - 500 001}

¶259

Z. Statdot felangdna,^{Thiough Principal Secretary to Government Bevenue} Department^{(CbmmercialTax) Hyderabad, Ielanoana}

¶260

s Un'l;6i lnii;, Minisi;;i^{iffi";;, R"p';ibnt.o u"v its secretary'North Block'} New Delhi- 110001

¶261

¶262

central Eloard of rndirect Taxes and customs, GST poricy wing, New Derhi rep by its⁽ :on rrnissioner

¶263

.,,RESPONDENTS

¶264

Petrtion :r dei Article 226 of rhe constitution of lndia prirying that in the circumstances slaled in the affidavit filed therewith, the Higfr Court may bq pleased to issue

¶265

a) a writ, order, or rJirection more particulq{ly qpe ip the 4ature of a writ oJ Mandamus declaring impugned order in Fgrm DRC; 07 vide Rqference No2D3604240880{t1G dated 30. 04. ZO24 pqgggd by the Respondenl No. 1 unQsr t-he prqvisionb o' cGST Act, 20t17' ". hg^{-ioiq'Arbitlary,} irtega, ,tioui jurigdiclibn, yislzrtiue of the principteq 9f natlJtaf jusfice apprt from t4inp vislatiyE g[ 14, lp(1)19) and !65 af thq Qensl;1rtign o[ tna;q, an41o ca4gBqqenlty sel ^1,:_: -, qs,h $ H. n ih'e ceu r, rn4y :::; liHT : :: :: ffi : l.ll,.ljlj;l :jffj ::r; u; a wirt order rr direction more 'particufairy gr" in the natur.g of a writ sf Mandamus dectar ng lhat rhe Notification fVf, OShOZS, C. T dateQ 31 W 2g-;l and Nolification N,r 56/2023- CT dated 25,11.20i.p issued by RegnOndent N9. Q lhrqugrl^ResppncleTt No 4 and corresponding Go p4s t!g.rtq dared'Zs pB ?q?p gnd GO Ms. 17Cr rlatecl 30 12.2023 issue( [y Reppon$gntN9.2 W!:l!.ch.e-rteqdeQ llre timg limil for p.rssrng lhe orders, are wilhout aptholity of law and ultr4 virqs !o lhe^{seqlion 73(10)} of t,re GST Act2017 apf, geclion 1Q8.,g of CG$I Aq1, 20j7 pnd violative of arlr:ler; 1a. 19(1Xg) 21 andlIlof lhe Ggnsttutign 11[l4diq,"

¶266

IA O:1 OF 2O24

¶267

Petitiop unrJe r Se,ction jSj CpC praylnp tha! in tbe cirqymst4nges ptated io lhe^{affi{avitfiled in support} of the petition, the High court may be pleased to slqy gpQratiQp af i6':p,rgnerd order in Forrp DRC- ol vide Rqfgrence Nq, .1. ZD36O424OSB0BlG dared 30. 04 ZOZ4 issued by the Rgspondent Nq,

¶268

counsel for the Petitioner: sRr p.vEIs(ATA PRASAD FoR sRl MD sHABAz uounser forlhe Resrpon-dent Nos.1 & 2: sRl swARoop ooRlLLA, Speclat _ govt pteader for State-Tax assisted by SRl T.GHAITANYA filihN, Aep counsel for the Respondent No.3: sRr B.MUr(HEn.ree eon'snr'caoi"'^"- I)RAVEEN KUMAR, Dy. SOLIC|TOR GENERAL OF tNDtA counsel for the Respondent No.4: sRl DbMlNlc FERNANDES, SENIOR Sa'

¶269

FOR CBIC

¶270

¶271

W.P.NO: 23341 OF 2024

¶272

Between:

¶273

Myscape Properties^{Private Limited,Sy, N9: 319 (p) and329-(ql'-l'pq'lgX91'} fihaniiat Diltrict, Gandipel^{Mandal' Hyderabad'lelangana-} :?*u!"'I Represented by its^{Managing Director, ShriNitin Ch-andra Unalasanl' s'q u'} Venkbleswararao. Aoed 5s'v-"rE- hb^{flat no'C-100t, |tryscapeN!eg'} Financial^{District, Nan?kramguda, Hyderabad-500032} ;,.ieflfroNen ! ANQ ' .1, '".-l^'j::

¶274

oner of State^TaX ,PU P

¶275

¶276

3 4. lnd i-1

¶277

¶278

Sptition^{unQgr Artisle2?6 of the cqnstitutipno{ lndia pY!.tg tl8! in lhq} pircumgiance.g statig in the effidavil^{filep lherewith, lhe lllgh} tgin f'Y Pg pt"as"drto i+$.ue i a writ, erder,^{or direction} more^p?rticulail tr:]illq:i|,.:t":qlt writ oi Mandamus declatins^{impugnedorder vide Rgl No ZDeFPil2l$p3?qZ!:} oatgd^{30/0412024passgd by the lst ReqponCentundel} lhS !i!.qi::i. :l pGST4I'PST'Act, ?o't7 as^{being vqid,} eqpitrary,^{illegal, vvithQuijuriidic.liSll} violqtivg ?;^{of thpr} 1" PrinciPles^{pf naluraljustice apartfrom beingviqlativg'ff Atlifb:} '11: lg(lxgi an{^p65 ef^{the Conslitutionof lndia,anQ to qqnsequent]1;et qfi'oe llJe} :aE. lgd^{p$li .rgr,, fu([sr or othqr prder(l)qs tti? HenouBlle} iq?y.f l?y i.Sfgl fit^and Propff^{i1 thg circumstances of the ca9q and pravqdfor gondgning} l.e^qelS{ Qaseo fin^{thg merit$of the case ii. a writ, otder, or direption more BRficu..lllJ3!:?} in^{tne ngture 9f a Srit of ManQamus declarinsthat tlt:'"]*,:'^t:iX4P/29?+} c.T datgd^{gltgstzozz and NotificationNo 56/2023-CTdated zal;!f{2-o!!isqgg.d} by ResBgndgni^{ruo a through Respondent No' 5 and correspgnding cO ]t/s,[13'} 118 d+d 25.,082Q23^{issued by Respondent No 3 which extended lhe11mefi.1n!l} for^pasding the^{orders,are without authority of law and} ''ttl]'.t_"t^{!o.thq.sec!i9r!} 73{10)^{qf the GST Acl 2017 and Section 1684of GST Act'2017 and violative 9f} articles^{14, 19(1Xg) 21 and 265 of the Constitutionof lndia'}

¶279

¶280

lA NO: 1 OF 2Ct21

¶281

Petilion rr de' section 15'r cpc praying that in the circumstances stated in the aflidavil filed in sr-rpport of the petition, the High court may br-' preased to stay operation of ord,:r viJe Ref No. ZD36o4z4og32s7B da1r,d 3o/o4t2024 passed by the Responden I llo 1

¶282

Counsg I for ther [,etitioner: SBI p.VEltKAr"4 D SBI MD 9ognsg I^fo1 the. ttespondent ltos-l 19 a: s R oo8tL govt Pleacler for State Tax r ya F Cgqnsel for the Fies po4{ent No.4: SRI B. H E OR RI a PRAVEE N FUiIAB, Dy LI T ENERA Counsql for the F gsponde nt t{o.5: gfft lc ER NOES, S ,FO c

¶283

W.P.N 2602I AF 2024

¶284

Perweqn:

¶285

fl 5ooo77 iffi^{BilSiiit8.?'F5ltf .i€ilJ;:ffi&X;,ffi} '-' 'li'T:'-' Ep"i,Bl#(t;;f^,iig;g61

¶286

ANQ i"BET|f|ONER

¶287

] 68"'l"vy;1,:i,T#;',:i"'"'r5:l#JJ-.?d.-86?l.raoar Division' :)rd Fropr, : iHiS'tr^{5ii[Ifr':Tg,o5t&s;;;i#6;rirvi"iqn'3rd Froor g?oapvrrar'} ' Iierta'#lfib"[B', " st6te rax' cr csrpprel' Namparrv' Hvderabad

¶288

4 $tate 6f Te a,toana renreccntc.t hrr tha orin^ .,?!^p_1n r ?ⁿ 1^{r si31".11"fi 'Sl:[ij,EI'Iif,;lllil$,} LABffi", R e're n ue ?. Unton er tn(,rir, Ministry of Finance. Dbba?melit of ffl-.venue, Repqesented by t!1e^Seqqeta ry North Biocj<, ru6wbblniIfi=O'oii l. ..BESPOUDENTS

¶289

Petrtion unrjer A,rticle 226 of lhe Cgp.slitutign of lndia praying thqt in the circumstances stzrterd rn the affidavil filed ihergyvith, lhe High^'Ciurt inay Ue pleased to issue a V/rit, rf rder or direction pprlicularly one in lhe nature of a Wril of Mandamus q1 any other appropriate writ 4eOaring (i) the impugned Order_in_ originai No sRNFr/rirrt.2/tNsnrcr2tzol!-2l24 dated 25.06.2 rr0 ;jut Foim GST DRC-07 dated 25.06 2024 vide Ref No. 2EiJ6g24106366F, (jii) Form GST pRC_07 dated 25.06 2024 tice Rr:f No 2D360624106403p, (iv) Form GST I)RC-Q7 daled ?5.062024 vide r?r.f No 2D360241066300, (v) Form CST ORC_oi oateo 25.062024 vide Fte f No 2D36024 1O6437E, (vi) Form GST D*C_07 dated

¶290

¶291

25.06.2024 vide^{Ret No. 2D36024 1067873'(vii) Form GSTDRC-07 daled} 25.06.2024 vide^{Ref No 2D360241064895and (viii) ShowCauseNoticedated} 26.09-2024^{vide Ref No SRNR/STU-2|INS|2I2O|B'2024 along with Form GST} DRC-01 dated^{26.03 2O24vide 2D3603240377576as itlegal, in violation of} principles o{ natural^{justice,withoutjurisdictionas it is pqsseQwithgllautforityof} 1aw^{anE doeg not cqntain any srgnatureor l9 issue any othgJ app-rPEli"t9writ or} grogr eq^{thiq'Hon'bleHish courr may deeqr flt anQ propertq} lhe^{f.39+F and in the} .i citqumslancep^{of the case.}

¶292

¶293

oF 2024

¶294

Petiti on und.er^{Seclion151 CPC} praylDI tnal tn the cirqumstgnqes *latedⁱ⁹ :::., Ihe^affida r+ri^{vit filed in supportof the Petilion, th9 Hisbc} eU$^{mqy ue plegse{to} !l4Y tbe implr^{gngflOrder-in,QriginalNP. SR llB/9TU.2/} rryF/rrc{3/291 $izo34^oq1e9 agqinst the Eetillon=et^{bY lIQ} 25.06.2924 and^{any coercive sleps towardg} lqcovQrY Regpoi$ents 'i'f' Bursuant^{to lhe impugnedorderdated 25'00'2Q?4'}

¶295

Coqnsel^{fot the Petitionqr:SRI KARANTtl.W4!.-.} 6;if ;I[i i.i^{ir'. n""p"nientNos.1 ro 4: sRi swARapP oQBtLt4.9qgs:']} '-^{- -} dort fieader ior State Ta* assisted by SRI T'c!AlIl[!A tdlBAN' AGP coun"Eir-'ir,.^{ReqpondentNo.5:SRl B-MUKHEFJEE FOBSRI q4q.-.-..} '- = :"'ir' pnlveen KUMAR, Dy.-spLtcjToB 9ENFFA! 9F^INDIA

¶296

,P.N 2SO630F 2024

¶297

BetwegB:

¶298

Sunshine^{Power Solutrops, Representqdby its ProorietorRathna Raiu Qara} Bil'!?iiirj^{Fi'ari".r,rri. pr[,'X,"6;ii6i,t +'o Yea(*' R/o Plot-No 12'846st3,} oa$ "^H vde^ra Qa^d' syya^{ppa swa} my^{t., p,""'.ii#i="t'iJdti;'iju'} - st-'iti "tiip Tblan$ana, :r-.^':" 500017. ,:.PETIfIONEB

¶299

,:.PETIfIONEB

¶300

ANP

¶301

The Assistant^{Commissioner of StateTax, Malkajgiri- lll Qircle, SaroorNagar}

¶302

, ?iT'stliJ"yifl?lf"t;na,^{rhroushpriniipars_ecretaryto GovernmentRevenue} - Deoartment (Commercial Tax), Hyderabad, Ielangana

¶303

ffilta;i,' i;;#li;^{ii'-;;"trl riiatirauao Represented bv its Manaser}

"'RESFoNDENT9

Pelilion urder Article 226 ol rhe constitufion of lndia pr,aying that in the circumslances s ratecr in the affidavit fired therewith, lhe High court may be pleased lo issue a writ, order or direction, more particurarry rn tho nature of a wrrl of mandamus c eclaring G.O.Ms.No. 118 dated 2S_OB-2O23 issued by the Responderil N. I spf, consequenfly the show cause notice dated 06-06-2022 (Annexure Pl) ard irs consequent order dated 31-12-2Q23 (Annr:xure p3) for lhe Financial year 201 7- I 8 pqssed by the Respondent No. I and also the consequenl Form GST DRC 13 dated ?6-W?g23'4ttgching the bank aagaunrg of rhq Petitioner proprier4ry coneern arid atso the tfopr:ietor of the petilioner q9 being void, illegal, arbitr lry without jurisdiction nonggl in lhe eye of law arrfl consgquently set aside lhe sarnr: pncJ d the Bespgqflent !g, g to permil bank op€)rations.

¶308

lA NO: 1 OF 2024

¶309

Petition under seclion 1pl cpg wayrygthat in lhe circumslances srated in lhe atfidavit filed ir 5uppq;.1 of the pgJition, i.Qq'r'nt Court may be pteased ro sray all f urther action irchrrjing colfection of ta1 pursr;ant to the shorv causg nolrce dated^g6-06-2022 (Annexure Pl) and its consequent Order dated 31,12_20?? (Annexure P3) anr! atso the consegqent EO4p Cgf QBC 13 dated 26:09_2023 attaching the ba,k ac(:ounts of the petitiongr prgprierary concerr) and arso lhe Proprietor of the f)e trtioner.

¶310

Counsel for the Ftetitioner: SRI M.MGA DEEPAK counssf for the ReTpondent Nos.1 d z, sdi}-'wahoop ooRtLLA, gpecial ^ Govt ftsade, for sGte Tax_qpsistea-u.j'snii.ciArraruya rrriifu,r;lop Counsel for tfe Re:;pondent No.3t __

¶311

W.P.NO:29 4',t5 0F ,2024

¶312

Between:

¶313

M/s. Khadri l.rdustries #.2n3, Nagar Kurnool Road, Jadclerla, 509301 Represbntecl l,y its proprietor far niofiJmmrd.--^"" ...PETITIONER AND

¶314

1 3::r:i,5f .t r,:tan1;ana, Departrnenr of Revenue (C T.) Rep., by it principat 2 6ir:S:?ii Corn niss ioner ST, Nagarkurnool Jadcherta Circte Nailyonda

¶315

¶316

Central Board of Dkect Tax and Customs, Rep. by^{ChairmanMinistryof} Finance, Department Revenue, North Block, Central^{Secretariat,New Delhi-} 11000'1

¶317

4, Union of lndia, rep, by its Principal Secretary, Government^{of lndia, Minis-tryof} Finance. 3'd Fiooi. Je'evan Deei Building, S-ansad^Marg, .New^{Delhi-1 10001.} ,^-r_ ...RESPONDENTS

¶318

Petition under Adicle 226 of the Cgnglitution^g! Indiq praying^{that in the} ' , ,j i circumstances staled in the affidavit^filed lhereirt/ith, the^High Qpurt^{may be} pleased to issue a Writ of Mandamps or 3ny otler^aggroPrigte Y|i^or ?rd9f aI directiqn declaring the impug4ed^{qrder in pBe-07 dalgd 2j,qE20?4} nagsed 19J it. ll're'tax^{perig(2019.20 and the sumllary} 9f^{ipe qgder aFneXSptq f,ormPRqipT} vide Ref No 2D36082412s6163 dqted^{29.0,8".?.027isst;p!bv} lhe^20q Fesgon{gq1 I .f; undpr eiteoded^{pqriod o,t limrtation} ulder +ggllion^{f68Q pf thF cqEgAc! 201]tp} parled by tirre, arbitrary, illegal and witlgry|^{jufisdie!!9.n} _end^{,lig initiptiopqf} aqsessment^{and consequently set aside} [he^{inlpuons(order pSpsed:]j:1} Be$pondent^{and alternativelyto deqlare tlal lhe phorycaqge nojtlli in PRC:QI} dated 14 05 2024 and the^impugnpd order^{in DR9-07d,ated 29 08'2024 withput} lhele^bging l!.re^{signature of the 2nd Respo4dept} Tgnuallv^{or withDigilalSignqlulq} es legally^{ungnforcepblein the eye of law-}

¶319

NO:1OF 024

¶320

Petition^{pnder"section151 qPg praying that in lhg circqmst4ogesqlatgg,n} the affidavir filed^{in supporl of the petilisn,} tlg Hisb^{coufi may pe plggseQ to 9l3tu} ptpy of gl furlher^{pr-qcee{insspursuant to} {!q imppone$ ordeE^pr!?;9db)( Tt.Tq BegRonb.nl^dated ?9.o8.2024^{ror the tax perigd 29194A, peldingC!ppo99l o, lhe} Writ^{Pelition, qs otherwissthe} fetitioner^{will p9 put to sqverel.oss apQ harQshig'}

¶321

Counsglfor the^{Petitione(:SRIVENKATRAM} IE.DaDY UAN_TII - Counset for the Respondent Nos.1^{& 2: SRI} SWAROOP^OORILL T^Speqtgl 6ovt Pleader ior State Tax^{assistedby SRI T.CHAITANYAldf RAN;AGB} counsiit forihe Respondent No.3:^{SRtFDg.l'!ryrc} FERNANDES'^S.:ENJOR ic Gounsel^for tfe^{Reqpondent No.4: SRI B.MUkHERJEEFOR S.I! qlPl.-.-.} - .' PRAVEEN KUMAR,^{Dy. SOLIGITOR GENERALqF INDIA}

W.P.NO:29477 oE2o2!

Between:

lvl/s. Khadri lndustries, #2172, Nagar Kurnool Road, Jadcherla, 509301, Represenk:d by its Proprietor Tar Mo,"hammad. ...PETITIONER

¶326

AND

¶327

'1 The Stpte: c f Tetangana, pepa4ryrent qf flevepue (C T ) Rep by it principal Spcretary.

¶328

2 AFSistAnt Ccmmissigner (ST), Nagarkurnqot@Jadcberta Circte, Nalgonda Qivisiqii.^{: i} :j';- i.- --'- .-i,:^'.',-'r ..

¶329

3 Centraf Fpar:g or Dilec! Tgxs anO Cuslams, Rep. by Chairmarr Ministrv of rr()Partme(r! Rev'enug, North Brock, Qenrrpt Secrqrariat, NewDethi-

¶330

il,ttb"f,

¶331

Uniorl pf Inrrig, rep. py its : Princip{Sg,e.tet?T, Govslpment of ,ndla, Ministry ot F . ipa4qp, : :lr(t E loor, J6ev6n oqdb auiu'ipg: i j 5ins"a-f,rrrg. r,ri"' fjJni 'r" i'i'o o6 ,;:' i, ...RFSroryDEUrs

¶332

Pptition^unrlgr Artigle 2?6 o! lle Cgnstiturign of lndia prayi4g rhat in the circumstanceE stated in the effidAYit filed Jfrerewith, rhe High eourt may pe pleased to iSSu€, ;r Writ gf Mqndal4uS or any otl;gr appropriate \drjt or qrder qr direction declaring the impugnpd order in DBC-07 dateQ 29t12/2123 passe{ foi the tax period 2o17-'r8 and the summary of the order annexed to Form DRc:07 vide Rqf.No ZD3tA1223g6r522P da!e! 29 1Z,ZO23 issued by the 2nd Respondent under exte4{ed perlocl g{ fimitgtion under seclion 16g4 ol the CGST Act 2017 is barred [y lime, a:bitrary, illegal 34( witho-ut jurisdiction and atte initiatior: o,f assessment and (iqnsqqirenfly sql aside lhe ir.npugned Order passed by id Respondent pnd q tgrnafiyely lo degtare thEt the shovy p3gse norice in pRQ:Ql dated 30/09/2023 irnd thg imppgng{ order in DRC-07 Qated Z9t12! .2023 withoul there being th-e3lgratureOf the 2nd Responpent manually or with Drgital qlSnalglq r i ,^' a9 lggally ung:nfon:e able ip the eye ef law , "

¶333

lA NO: 1 OF 2024

¶334

Betition unde' section 151 cpc praying that in the circumstances stated in the affidavit fired irr s upport of the petition, the High court may be pkrased to granl stay of all further pr,ceedings pursuant to the impugned order passr:d by the 2nd Respondent dated 2)r12t2023 1or the tax period m17-,rg, pending disposal of tfg wril Petition, as ofirerwise the petitioner wi be-pur to severe ross an(, hardship.

¶335

¶336

Counsel for the Petitioner: SRI^{VENKATRAMREDDYMANTUR} Counsel for the Respondent Nos.1^{& 2: SRI SWAROOP OORILLA, Special} Govt Pleader for State Tax^{assisted by SRI T-CHAITANYA KIRAN, AGP} Counsel for the Respondent^{No.3: SRI DOMjNIC FenNAruoeS, SENIoR SC}

¶337

, FOR gBlC

¶338

Counsel for the Respondent^{No.4: SRl B.T|UIHEBJF-E} IgI-Slt!.Gl?|.-.^.. pnavreru KUUAR, Dy. SQLIC-ITOB GENERAL OF INDIA

¶339

w.P.NO 297 6 0F 202

¶340

Between:

¶341

M1s Khadri lndugtries, #2lfl, Naga[ Kurngol^{Road, Jadchella, 509301} Represgnted by its Proprietor faf Mota nirnad. ;." , ,,.pETIT|ONER ANB

¶342

1 Ihe Stale of Telang?na, Depadeent gJ Egvepue^(9,T )^{Rep ,} by 1t^Prtncipal z Aisistjni Commissioner^(ST), lrlqgarkyJogol i"'i.^{Jpdcherla Qitqle,} 1^Nalgonda Divisioh.

¶343

3 Central'Board of Direct Tax^and Oustam$,^{Rep. by} Qhairmgn^MinistryoJ . Finance, Department Revenue, North Blqck, Qentrql^{Secretariat,New uelhl-} 11000'l

¶344

a uhiori pJ lndia, rep. by its Prrncipal^{Sgc..r,glary,} Govetnment^{of lqdia., l4.inistry of} Fir;"c" stdlld, J6evan De6jp^{Buil<ilh-g, Sahsad Marg, New Dqlhi- l1o OQl}

¶345

.-.BEFPONDENTS

¶346

Petitisq under Artisle 226 oJ !!e^{Cs4ftitutiqngf} lndia P.Y!g^{th?! in} lhe cirqum$rance$^{stalgd in the affidgvl!filed} $ere;yith, lhe fliSh ggyrt rnay^pe pleased to isgue q^y/rit of Mandarnqq or 3ny^{othgr appropliqle} Wll!^{or ordet} 9r direction deelbring 1he^{impusnedqr-dqrin} PF.C-O[^{datgl 30 M} ogsseq^t99 .2Q24 lhe tax^{period2o'18-1g} 4nd^{the sqmglary} 9f, lhe^qlder Ehnq4ed^{to E-olERQ-Q7} yide Ref.No. 2D3604.240&94362 datgQ 30..\J,?Pl^{issued bv the 21dResPondgn!} 1684 of the CGST^ecl zotJⁱ⁹ under^{exlended peaod of limitatlonu4!er} f,99lion baned^py ti6e, arbitrary,^{illegal qn{ witligptjurisdictionand alpg initiBtion of} assessrlent and^{consequentlyset asidelhe inipugnedOrder passed by ?qd} Respondent and alternatively^{to declare that the show cause notiqe in pRC-01} dated^{19.01.2024 and the impugnedorder in DRC-07 dated30'04'2024without} lhere^{being the signature of the 2nd Respondent manuaily or with Digilal !i9nqt9r9} as legally unenforceable^{in the eye of law.}

¶347

¶348

lA NO: 1 OF 202.4

¶349

Petilion uncler Siection 151 CPC praying that in the circumstances staled in lhe affidavit filed irr support of the petilion, the High Court may be r>leased !o SI?tt! stay of all fu$lrer Dtoceedings pursupnt to thg impugned order par;sgd by,1he.?Jrg Respohilen! d?ted 30^t)4 2O24 ior thq tax period 2O1B-49, pendrng digposal of J[g Writ Petition, gs olhqrwisg the Petitioner wilf be put lo severe toss and har{ship.'^'

¶350

Counsgl foq t|le Petitioryer: SRI VENKATRAM REDDY MANTUR counsii toi ihe ne$pondgnt Nos.1'E z: sFrswnnoop ooRiLLA, Speciel Govt Pleaddq for State Tax assisted by SRI T.CHAITANYA KIBAN;AGR counsq! for-t[1e Rr;pponflgnt tto.3: QRt DOuiNtc FERNANDES, SEI$|oB gc I :,.^:' !, FOR CB|C^. ,l pqunsgl fo[ the Regpon{ent [o.4: $Bt B.iTUkHEEJEE FoB ERt GAD|

¶351

W.P.N 3 20F 2024 :Ei-"? L!

¶352

Betwe4n:

¶353

M1s. $halimaf^Foods, 1-20-24813, Rasoolpura lnduslrral Area. Beoumoet. HyderdPad f igt. Tslpngqna-03 Rep. by its Sole Propnetor ur Akasn Sajnlni'

¶354

,.BEIrIroNEg ANQ

¶355

1 The 9!atp l-ar Officer (SJ), Bqguape! 2 gircle, Begumpet Divisiqn, fglangp4a.

¶356

1. The,A56t. C:o nmissioner {ST)., Begufllpgl 2 Ctcte, Begumpet t)iyision, Tblarigana.^''

¶357

The GQ'ilmissigner 9f Stale Ta;, The Slate GST Deparlment, State GST Qommiggiongi^{Offic.e, Nampally,} Opp. lo^Gandhi Bhbvan, Hyde.abad.^,'

¶358

4 ^lhe $!g!e of^felangana,, Rep. by its Priniipal.secrgfary, Reventlg : (CT)' l?epqnl.nenl,^llyderabad.

¶359

5 Uhion Sif lnclia, Il]rOqSt Joint Secretary, Departmenl ol Revenue, Mi4istry ..,.' - of F,inaryg, North Block, New Delhi-l 10001 ,. l ... ;:, ...RESPOUDENTS

¶360

Petitiop unrJer Artfcle 226 o! lhe Constitution of lndia prayir,rg that in lhe circumstancqq st;rted in the affidavit filed therewith, the High Oeurt may be pleased to isgue writ c)rder or Direction more particularly one in the nature oi WRIT OF MAIIDAMUS, fleclaring (a) That the impugned SCN dated 28.12.2e23 and ord-er daigd 29, )4.2024 cannot be sustained as are unsigneo i er- were nethei digitally signed nor r erified through e-signature as envisaged specified under rule 26(3) of cG$T rules, 2017 and are to be set aside, or (b) That, art()rnativery, lhq

¶361

¶362

SCN and Order issued were barred by^{limitation, vide NN.09/2023-CT,dated} 31 03.2023 and NN. 56I2O23-CT, daled^{28.122023 and are to be set aside (c)} That, alternatively the impugned orders^{passed solely on accountthat petitioner} had not filed p reply cannqt be sustained, hence,^{the matter is} remitled^{back to the} Proper Officer for re adiuflication.^-

¶363

lA NO:2 OF 2024

¶364

f.etition undet 9g,-q!!-on 19j_cfQgelilue^{,hqlin the cirqumslg4pesgtatqQ i1} the affidavit fil-ed iE sugggrt of lhq^pgtition, if," Uisrr Gourt may^p4 olegseQ^tp Pending the final dtsposai of VIP N9, Q0024 oJ^2024,ll is^{prayed tha! the Hon'ble} Coyrl rqgy bq^pleaeq! tq^gpsp-g-rrd thg^{p,.eer?lla$of Form} PSr^{DRC'I3 dated 21 10} 1024^under $unee^{145(1)i.e. Notige19 a} l!!4^{Pgrso1vnder seelipn7e (1) (9)} issued^by Znd^Respondent 9n ?Q,10^{2971 to the hank 8f petitipne(whe(e} petitioner maintains his Qurre"pt ?lggynt leqring^no, 0Oa??9O009:1630,^HDFC pank, Usha Kiran Comglex, Gr flqgr, -PgraOi.u Circle, Saro.lini^{Devi Road,} Secundgrabqd-s0OQ03 an$ thq^bau![ gllacll4gnt^{be liftg} .Q,^{penping diqposalof WP} No.^{30022pi ZOZA,as gthenryise,} thq^{Pelitionerwill be pul to severelgss and} hardshrp,

¶365

lA NO: 1 OF 024

¶366

fPtition^{under Seclion 1P1 qPC praYill that in t[9 circumslanQes platedin} lhe^{affidavitflled in support o{ the} Pgtitiop, lhe High^{Qourt mav bg nlgaseQ19} Epspend^{the opetalion} 9f^{thP qlggt' in fsrm GST pRQ.97vidg rpference} noZD3Qo4?408082ff^of lhe lst Rg;gondgp1,^{dalgd 2p.04.2024, passedfor thg} tax^{perigd20.18-19pnder} fhe^{provisisllsof the Act, pending disposal of thg aDoYg} the Petitioner will be^{put to sqvere loss and hardship'}

¶367

Counsel foq the Petitioner: SRI^JAl KTSHAN QO!{NKI counsel foi the Respondent^Nos.l io^{a: sRi SWARoQPooRlLLA,Snecla]} Govt Pteader iot St"t Tax assisted^{by SRI T.CHAITANYA} I![AN'^AGP Counsel forlhe Respondent^{No.S: SRI B.MUKHERJEE FOR SRI qADl} -^- - - . pnaveEN KUMAR, Dv' soLlclroR GENERAL^qF INDIA

¶368

¶369

W.P.NO:31 00 3 0F 2024

¶370

Between:

¶371

M/s' Ma,asha caterino Services, NS 0040, BDL Town Ship Bhanoor. Medak rglnsa 4 a 5 0 2, 30 5, re[resen red'by,t.- prop,IJd'S ;, V i;i" r"v'{a;e hi,Eiiryyel,

¶372

:..8ErlrlO!!_ER

¶373

AND

¶374

't. Assistant (:omrnissioner (ST), Madhapur-V Circle, Madhapur QiviSion,^Hyderabao

¶375

^^Hyderabao ?. Qeputy State^Tirx Officer, Madhapur-lV Circle, Madhapur Drv,sion, tfde1q636

¶376

eE|ii#l3;lrl?ffi :;t:;ffi g'i.b"s,lf3,ffi 5,gi,,Fl"?ii'Eij5;5g::1"

¶377

..RESPONDE'I!|!T,q

¶378

u,nrer..Arricfe 226 ot the Constilution of tndia praying thlt in il,e ",.",,-:iilT Iir^.^1T:t:r"t r;r;rled in rhe affidavir rited rherew[h, rhe High cqrrt 'may'pi igsue a Writ or Order or direction padicutarty one in the -,31rr" gtWr,1:oj :]"i"q " Ma4dar}us g-ltingr qsrdq Ihe impugngd Assessnnenr Order pass,s{ by lhe {iltt lesponQgnt ip Forn cST DRC - 07, in Reference NI.ZD36.1?23t1rQgr6p, OUii 90.12.2923, in te'ryin(r tax amounting to Rs 2,43,790/, (CGST amoUqting j9 RS r2l;895L TGST amounting to Rs.1,21,895/), passed under Sq€rion iU.ir# :asT^{4ft ?p17 anl TGSTAct, 2017,for lhe lax period 2017-18,te90}ilh shiii Cluse Nplicq date(l !ne^r,.{^;I- oi 06 2022, issued by rhe secgnd 4q.pondurr ,6r;, ^il";.;; ::l';li:g. li lortal without ether physicalty nor d istqly,,g;"o ri,d' ii conlra'"y to !l]e Rul,, 26 (3) ot the GGST Rutes 2017, as ilegat ,rrpr,iuv, ;, *U yoiQ' cq,ntraryto th() provigion$ of qGST Acl qnd Rutes, 2012 and IGST A"t #j flu|gs,^.p017, contrary r() the law laid down by the judicisl ,rqrornrir.; ";il; High courts of l)elhi, Bombav and Andhra pradesh ,nd *irh;rr;;#;i; fiIl:

¶379

toF.2t24

¶380

?etitiqn^undt;r Section 151 CpC praying that in the circumstances Stateq iq the affidavit filed in support of the pelition, the High Court may O" O,*""0 " Pending disposar o' t re rr/rit petition grant stay of a, further proceedings arising in p'ursue of the impugn':d Assessment order passed by the first respondent in Forr4

¶381

¶382

GST DRC - 07, in Reference No.ZD3612230700163,^{dated 30.12.2023,for the tax} period 2017-18

¶383

Counsel for tlre Petitioneir: SRI S.SURI BABU Counsel for the Re.spon{-9nts; SRI SWAROOP OORILLA, Special^{Govt Pfeader} ': f,gr Qtile^{Tgx assisted bv- SRI T.CHAITANYAKIRAN'} AGP .,i:.

¶384

W.P.NO: 31OO8 OF 2024 ::i: , r:j:;l

¶385

Between:

¶386

M1s. !!p4as11a PateilnS^$ervigeq NS 0040, BDL Tpwn Ship, B haooor, Med h Teh e..g[ra^{- 5p330qireprg.sen[gfl} bv^it !^PIPP flg-tor, QliY^{f(pfeswalaRe-Cdv,} iIPEI!{roIFq

¶387

¶388

1 4ps.islpnl Copmisqiqner :: (ST), Mqdhapqr;V i'^Circle, Madhapur Qtvision, HYdeihbad.'^':i

¶389

The St'atb of Tebnqana, tepresented bv ils^{PrincipalSecrelary,Reveglue} DBpdhhrpnt 1-Gpmfisircial^{ia1e.s;,fetanganaSecretariat, Hyderabad'}

¶390

-'.RFgPollPEllJ?

¶391

Petition undgr Arli-cle 2?6 o[ lle Conqlitutian of India^{pra1it119thqt in} lfq circumqlancgE stated i4 lhe affidaYil filed^therewith, the^{High q?urt mal p?} pleased Io igsue a !!rit qr fidq or Qirqclion pqdicularly oneⁱⁿ the n?lure^q{ Wfi! ?f Mandaqus^{gelting psidg lhe impugned} {spessment^{Olderpasspd by} ll'te^,f:f"l respondent i4 For6q GSf DRq - Q7, !A^{Rqfstence No (D3Q0Q2+Qq7..5811,dqlgd} 24.Q8.29.24, le, thg^{ta2*. peried} Zg1?:20, th-ereqy^{i4 lsvyins taletnoYltinq} !? Rs 67,Q,e4l-, (cGQf qBgunlins lg Rs 9E,547/:^{plus rGSr qT"_Tlig} ll Rs.33,Q47l-), pasqgd ur1$qr Sgctioq 73 of the^CGST Act,^{2Q17aqd TGST} 4g!; 2017. issqed by ' . |$ the tax the first '':i'^pqriod Lespondent :'i 2919-?9, :: that rea{ llqve ': with bqpq Sfrow Qause 'l^uploaded . ln^{Notice the GST portql withg!+daledO3-96.2Q24.'} either^pl-rysigqlly nor digitally^qigned which ip^{conlrary to the Rule26 (3) of} thg aGSr Bures^{Z 017', asiliegal ,arbitrary,au initio ,qio} "qlrlrly to thq ProY!?ron8'Qf CGST^{A;t anb Rules, Z6ll anl TGST Act and Rules, 2017, conltqryto lhe law} :' lard down by the^{judicial pronouniement} oJ the^{Hon ble High Cqurts gf Defhi,} Bombay and Andhra Pradesh and without authority^{of law}

¶392

¶393

lA NO: 1 OF 202.4

¶394

Petilion un(ler Section 151 CPC praying that in the circumstances stated in the affidavit filerl in support of the petition, the Hrgh Court pay, be plgaseQ !q Pending disposal ,rf the Writ Petition grant stay of all further proceeqings alising i2 1 brrrsue of lhe imnrroned Assessmenl Order issued by the first lesttg!^qenf ln tgffp GST DRC^- 07, in Ref€)rence No 2D3608240975802,. dated 24.08.11Q?r, fgI thq l?X period ?P1s:29 )'', l

¶395

9suns,gl^{for the P':titioner: SRI S.SUBI BABU} 9eunsel^for the^{R,ispondents:} SRI SWAROOP OQRILLA, Spgcial 9gvt^plea$gr '. : for State Tax assisted by SRt T.CHAITANYA KIBAN,'hGB."

¶396

IIV.P.NOi 31925 Ot 2024 r1|i:a !a 'r:

¶397

Hegwegl:

¶398

M/s Mcnash? Catering Services, NS 0040, BDL To.Wn Ship, Bhanoof, Medalr, a - 511305 represented by irs Proprie,tor, S1i V tiofesw,Q1a Rdddy -^' lelngan ,: ., ,: AND ;"PE1l:TloryE!

¶399

{ssistant l'lydeiabad^{Co,nmi:;sioner (ST),} Madhapur-V Circle, Sedhapur -: 1 D!yi9io4,1:;i:' 2 Qepuly $tate^{Tax Officer, Madhapur-lV} Circle, Madhapur^pivisig4, ' flydeiabad i '1:;'

¶400

Ine $tdlp^c,f felangana.^qepresgnted by its^Principal Secretarv, Bevenue PpOaflpent^{( Commercial Taxes),Telangbna} Secre-tariat,' fl^{yd-e.t-dhad.':i}

¶401

ngrelog.oeryrq

¶402

Eetitit*^{unce:J Article226 ot \be Cgngtitutign of fndia prayrgg tnjl in1!1s} pircumsJanceg stat,:d in the affidavil filed therewith, the High .q,gurt {lay he plgased to issqe a VVrit or Order or dkection particularty pne in the aqjqre gf Wfil Of fvlandamus^{settinl; aside the impugnedAssessment OrOerpasseg} Uy'1iie fif11 respondent in Forrr GST DRC - 07, Reference No.ZD360424OA?A26A, dated 26fr4.2024, in levl,ing tax amounting to Rs.4,33,832/-, {C€ST amouJrting't-c, Rs.2,10,916/- plus 1'GS-l- amounting to Rs.2,^j6,9't6/-) and penalty ,f Rs.43,3484 (CGST amounting tr> Rs.21,692/- plus TGST amounting to Rs.21igg.2/-) ihus the lotal bqing of Rs.4,77,216/-, passed underSection 73 of the CGST Act, Zb.fi and rith Show Cause Notice dated 01.06.2022, issued ly the second respondenl thal have.been uploaded in the GST

¶403

¶404

portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rules 2017, as illegal ,arbitrary, ab initio void, contrary^{to the} provisions of CGST Act and Rules, 2017 and TGST Act and Rules. 2017, contrary to the law laid down by the^{judicial pronouncementof the Honorable High Courts} o{^{Delhl,.Bomp?y} and^{Andhra Pradesh and withoutauthority of law.} ' .'' :.-..",'.

¶405

A O:.1O8 24

¶406

:.1-

¶407

$,ett'or^{f4=e5!"gtgn 191 qP-q praln$ that in thpsirgulns!44c1qs} +"19,+!! rn" gm'furiilE^i, iino.+^{of the pdtition, ti,q rris! court mav pe plggse!} ,*"eiqq SisBos{iof !hg'w43 Petition^{grant stay of all further proceedings a(iqiog iQ purqgq} g, tl'u |tr{md :-.^''.' Agsessr.nent^{prderpEssed by the firsl} iespopde4!'g1^rg.{-, g,$.I PR9 ,:i.,rr^{- Q7, jq RefgSenceNo.ZD3604?40628?66,dated26Q!2024, for the} l3I pqriod l$1S;l$, pe-pdino dispoQal ol lhe abq'vq'writ^petition ,,..

¶408

Coqns,q for the Petitioner: SRI S.SURI BABU Counse'ti for i[ie Respon4qnts: SRI SwARqpP^{ooRlLLA, Special Govt} BleadPT for state^{Tax assisted by sRl} f.cHAlTAi{yA^KIRAN' 4GP

¶409

--;=---==----?==w.P.M)r 319lEOF :i..^' r.. r=2924

¶410

EPWeeE: 'it

¶411

$AH^{,.Associales,} H.^{Nq 2-2-A47rcrc. Sai BabaNagar,} Bagh Apberpel, ahirbub Kliani fiyderAbad^{Dist., Telangana.l.-3} Bep^{by rts Partner Mr M} r;.i.. SYo R6tiula^t<han r.i. .:; ....: .i .. ^ti lllfErlIroNS[ ANe

¶412

1 The Assistant Commissioner. Vidvanaoar Circle,^{Secunderabagl} Qivisign, TG' z. fne ibhmisiionei of State Tai. Tne^{Slate GST Department,} Slate QST ' ' Cbmrhisliondi Office. Nampaliv. Opp. !o Gandhi^{Bhavan, Hyderibad.} 3. the Siaie of ielangana, R"p j: [v -'^{iti.Principal Secrelary, Revenue(CT)} ' Deoariinent. HvdeAbad.

¶413

a. Ehion^pf lndia, Through Joint Secretary,^{Department of Revenu-e,Mi4igtryof} Financ'e ttortf : abcX]New ' Delhi-1 10001 )^-' ...RESPoNDENTS

¶414

Petition^{undgrArtiqle 226 ot} lhe^{Constitution of lndia prayif'gthat in lhq} circumsfance$ stated in the^{affidavit filed therewith,the High CqurtmaYDq} pleqse{ to issue Writ of Mandamus or any other^{appropriatewrit, or order of} direction declaring. (a) That the^{impugnedordersvide referencenQs,} zD36o7 24 1 021 022-daled^{30.07 .2024 and2D3607 241 059434 dated31 .O7 .2024}

¶415

¶416

and scNs dateil vide reference nos. 2D361 121os716R dated 13.1i.2021 and 2D360524o8079 i3 ,Jared 31 .05 zo24 cannor be sustained as threy are unsigned r,e. were nerll er digitally signed nor verified through e-signature AS envisaged/specifred under rure 26(3) of CGST rules, 2017 and arer to be seraside or (b)That, atternalively, the impugned Orders vide rgference l:.tq 2D3607241021012 cJated 30 07 2024 and 1D36q124,lFs+qA dalei 31.Q7 2q?4 And S_CNs dated vide no. ZD36t121O1S7l6R dated 19.1'1.2021 and 7D?6o5?4O807e33 Jated 31,052024 issued wgre pgrreO by'imrtatlgn vide NN:0912023-CT .... <later I (c) rhat, atrelnative.ty lhe impudned oSJerp-[gssE? serery on accaunt ;. lhal petit roner had nol fited a fepty caQDot bq su+teineq;withopt considgiing lhe r,:ptie s and supporting documenls sgbpiteg fout lime-s to lsf ffeqpoErflent,^hen()q,I he malter is rsmittq( hack to {[p Brgper i26icel tor 19y adjudicqlioa,

¶417

lA NO: 1 OF 2024

¶418

Petition und=r fjeclion 15j CpC prayirlg thal in thg cireumslanees Slateq in the affidavn tileo^,n s r rpport of the petition, the High porn ,ry pg ple .ased tO suspend lhe ope,r;rtron o, the Orders in Forr.n GST OBC_Q7 vider 6gferpnce np, 2D3607?41021o1t2 darzd 30 07 2024 and 4e3607}a1ggg43 a aae4 et.gJ.zg7X, pasged for lh9 ta < pe,riod 2O17_ZO gndqr lhe Frovigfens pf the Act, pengilq

¶419

Gounsel for the Peritioner: SBI JAI KISHAN SOLANKI Counsgf for the Respondenr Nos.i fO S: SRi SWAROQP OORILLA. Soeciat ^^^{_-,^G,",:,lleaderfor SrareTax apsisted by snl r.cx.[lrniiVa-kihaii,..Lcn} pounsgt ,or the Re:ipondent No.4: SRI B.MUkHERJEE FOR SRI Gh'U ', oRAVEEN KUMAR, Dy. SOLICITOR GENERAL 0'r Nora w.P. :322 5 0F^'.t024

¶420

petween:

¶421

M/s Srinidhi Ohits Hvderabad pvt. Ltd., Rep. by its Erecutivg Director M. Sanieeva Recdv. H No ?-6_28g aia ith,' iia fi,rii, near tB guest House, lllukarampura. Kar,mnagar, Teli"g;rr-_-SbS-O'Oj^"*'

AND

...PET|T|ONER

1 Union of lndia, Ministry of Finance, Department^{of Revenue,15, Safdarjung} Road, New Delhi -^'1 100O1 Represented by its Secretary,^{New Delhi}

¶426

2 State of Telangana, Departmenl of Revenue^{(Commercial Tax), Secretariat,} Hyderabad. Represented by its Secretary

¶427

1. Assistant Commissioner^(ST), Malkajgiri^{N3, Hyderabad}

¶428

...RESPoNDENTS

¶429

lgtition^{underArlicle226 of the Constrlutiono!} Inaia^{pt"Illgtha.! in lhe} pircumstancgs statgd in the affidavit filed therewith, the fligh Cglrt pay Dre pleased to isgue a Vlrit, Order or Dirqction, mpre^{particularly i4} the lglure 9f^a Wr^it pf. Certigrari, calling for recordg and quashipg the^{qrdef:in-origina} 2D3604240903189-: =---a* --.:-,dated 30t04t2024 and its show^ca u^se Dal^tce 1. i :J, .i'1r'' (PQoo-t?ao+groal dated 31191t2024^passed by^ResBonQept pro.,yisigps o[ pGST, lO17^andTGST,2017 ;.rilil

¶430

1A NO: 2 OF 2024NO: 2 OF 2024

¶431

1A NO: 2 OF 2024NO: 2 OF 2024 '.--.^-T---T: -::f-

¶432

P.etitioo t-i under Segtion 151 QPC^praying - --^{thal in the circumstanpes} ': : '.r'::$latqE li{ .,,1 i0': fhe ,^{affiflpvit flled in} ,l'::^{supportof lhe petition,the High Courlmaybe plqase{to Slpy} g!l furtfbr prggeeQings, including recovery proseedings^{pursuant to gfdef;in:} oriqinal .I. no. 283604?40903¹ 89 dated 3O^{I 04} l?O2a.

¶433

Gounsgl for lhe^{Petitioner:SR! KAILASH} NATH^P.S.S Couns[|^foy iire^Respondent No.1:^{SRI B.MUKHERJEE FOR 9R! q4P} _. - li PnavreN KUMAR, Dy.^{soLtQtroRGENERAL} 9f^lNplA Counsel fot lhe Respondent Nos.2 & 3:^{SRI SWAROOPOOBILLA'} $pec[41 : $.ovt lleadei '^{for State ]ax aeeisted by SRI T.CHAITANYA [lFAryr AGB} :.{

¶434

.P.N r 329 408 2024

¶435

Feyee,p'

¶436

M'is. Gupta Batterv^{House, 4-6-gotUCtPC,Villa NO 1, p;.garl} 99-'lt!y-.. nl-oJ,iii--xilnanu'aorr Roab. Attapur,^{Hvderabad,Telangana- 5000{8} nE.iEiE"i.a un iti Pioorietor Sr'ti Nioni B#sal, c/o^{Rajesh-XumarBansal,} EsLo aa^years,'R/o. &i-4olARP,^{Villa no 32, Sri Aditya Royal f9lm,] Toq{g} R5aO^gpfi ryaan^{lnternational School,SamathaColonyTolichowki, Golcoqda} Hyderabad, Telangana-500008

¶437

:''PETlrloNEB AND

¶438

The Deputy Commissioner^{(ST), Saroornagqr} lTU^{3, Saroornagar Divisio4'} Exhibition Gate Road,^{Abids, Hyderabad-500001}

¶439

Z. Sjate of Telangana, ihrougn^{PrincipalSecretary to Governmenl Revenue} Department (CbmmercialTax),^{Hyderabad,Telangana}

¶440

...RES'ONDENTS

¶441

¶442

Petition un(ler l\rticle 226 of lhe Constitution of lndia praying that in the circumstances ste ted in the affidavit filed therewith, the High Court may be pleased to issue a wrrl, order, or direclion rnore particularly one in the nature of a Writ of MandamLrs declaring impugned SCN in Form DRO 0.1 vide Nq. 2D3603230O0403.1 da:ed 01 .03.2023 issued^py the Rqspondent No.1 under lhe provisions of Ct3liT/IGSf Ad. 2077 as Delng yo id, arbitrary, illegal, withqqt jurisdiction, violative of the principles of naturAl justice apgrt from being violative 9f Articles 14, 19(1 r(11) ar'd 265 of the Cqnstili.ttign of lndip, and lo c{?llsequently se! aside the same. '^"

¶443

lA NO: 1 OF 2024

¶444

Fgtitioq und,)r Seclion 1!1 QPQ praying thal in the circumstances gtateg in the^affrdavit llledⁱⁿ support of the^pelilion, lhg Hig! Cogd may be^pleased to slay eperation ot imprrgneci SCN in Form DRC 0-1 vide No. 2D3603230004034 dated Q1^.03 2023^{issued:y 1l-re Responden!No.1,}

¶445

Counsel for the Petitioner: SRI P.VENKATA PRASAD EOR SRI MI) SHABAZ Counsel for the Respondents: SRI SWARQPP OQRILLA, Special Qovt fleader fqr State Tax assisaed PygR..T.CF, ,,,,,,' AlfAllYA KIBAN, AGp

¶446

W.P,NO: 32984 OF 2024

¶447

., ':}

¶448

Pelwegn

¶449

Yar Khan Trirnsport Services, Having aftice at H.No.8-7-21 le; Plassy Lines, Old Bowenpally Siecunderabad, Telairi$ana ' 50001 1 Rep. by its Pioprietqr, l\1/lr. Sardar Kl an

¶450

.,PETITlONER

¶451

AND

¶452

The Assistanl Conrmissioner (State Tax), Bowenpally- " ! 1 Circle, Pegumpet Division, Hyd(,rabad Telangaha.

¶453

State of Telangana, Through Principal Secretary to Govdrnment, Revbnue Departme nt^{( (} ) om merci a I Tax), Hyderabad, Telinrgana.

¶454

Central Board df lndirect Taxes and Customs GST, Policy Wing, New Delhi Rep by its Commissioner

¶455

4 Union of.lndia l/inistry of Finance, Represented by its Secretar'y, North Block, New Delhi- 1 1(r00 I

¶456

...RE,SPONDENTS

¶457

¶458

Pelition under Article^{226 of lhe constitutionof lndia praying that in the} circumstances^{stated in the affidavitfiled therewith, the Highcourtmaybe} pleased to issue a writ, order,^{or direction moreparlicularly one in lftg ng1;lre o{ a}

¶459

(i) declaring Order-in-Original dated^{3OtO4l2O24 vide DRG p7} 1ef-^p9' zD36o424oBsB35W^{passed by Respondent N9.1fqg} lhe !?I Pe4# 4PJill 2018 to March, 2019^{underthe provisions of CGSTflGQT,^6ct'} ?012^qi being invalid,^void, arbi!1ary, illegal, bar6$ DY^limi 9D,'.w'B:lt ju{-sdiction an$ without aulhority ol lavl^apa$frglp violative of ,.' r:: : '

¶460

A4iqfes 14, 1s(1Xs) and 265^pl the^{Copg.,litutigp} diq an{ ed

¶461

cQn Sgqueqlly sel aside lhe^samp and all^conseoue .t",,. ,'ii^nt!a rlit.p^ro,qg ingllrding lhe^{garnisheel$otiee daled26L1oqQ?4qng} e?$ Puch fughgl ot' pgt t!? !!her^{order(s) as lhis Honouraug Cqgrtry]e} !l l^{deEq'fil gpd} er

¶462

thq eircumgtances oI lhe^case-

¶463

(ii) declarilg th?t the Notificatien^No QQ/2023-C T^{d'1.99 31$?P0,4?} 79"?? issued by Respondept^{Nq 3 and} colrespondilg^{Gg Ms. N-0 11S dalgQ} zStlgt2o?3 issued by^Respondeqt No^{2 anC_Not!4gutiC?} t: 19:??,?. cT dateQ 28t12t2023^{2023 isseed bv} ffgspgqden]^{'No , t} in9 calr9sponding GO Ms^{170 dated3Ol12l2O'} ?l^{ispqed qy Re?gon{E[tl} Ng ?, whigh extendqd^{rhe time} lipli!^{for pasliQg t!]E} -B_u?rlito?t"^fi wsrfugur aulhorlty of law and^{ultrayisssta the qectign 73(lrq] of} l!" S1l As.t2017 and $ection¹⁶⁸⁴ of^{cq$f Asl' 2Q17. ani} 'i"!qlxl qlartlflq!' 1a, 19(r )(g), 21 and ?65 of^{the Cgnqtitutignof lndiq.}

¶464

A NO:'l OF 24

¶465

peritigl under Section 151 CPC praying that in tle^{circgms!4r.rqes} +"t!:1 ill to gty the affidavit Iiled^{in suppsrt of the petilion, the HigbCoVBmqY be} Elglseg all further^{pr.ogeedingsincludingthe recoveryof tax demand, intereg! and een:llY} by the Garnishee^{Noticedaled261'1012024issued by Respondent Nq,1 pursuantto} Order-in-Original^{dated 3OtO4t2O24videDRC 07 ref no ZD3Q04240'89835W} passed by Rgspondent^{No 1 for the tax period April, 2018 to March' ?p19'}

¶466

¶467

Counsel for the petitioner: SRI MOHD MUKHAIRUDDIN Counsel for the Respondent Nos.1 & 2: SRI SWanOOp OORILLA, Speciat Govt^pteader for State -Tax assisted by SRI T.CHAITANyA if nif.f , ACp counser for the Respondent No.3: sRr DoMiNic FERNANDES, sENloR'd; counsel ror the Respondent No.4: FoR sRt cADl PRAVEEN I(UMAE, ",t":fiai",1?RJEE Dy.-soLlcIToR GENERA.oF'Ixo|n

¶468

W.P.NO:330 03ctt_2o24

¶469

Between:

¶470

rbad, Telangana: Makadia Giris-h Kumar. R% nitra Palet, Wd, Road, lffi '3i'nl"'sl3ri"fis'l'6#gix,*fr{i, Aditaba!, felaniarie r,5f;i',:l,a.sl[ qrg_ency, Cin.ealq .: i',PET;.1191q9 ANB

¶471

ANB

¶472

' 3 r'ii'I 3

¶473

2 State bI Tel;rnoar Departirrent (C"on "3 "= iiifilth$.fiip;*f,;LE *l^{sift tTJ.'}

¶474

]^{i;:#1,3:,a.1g 139r,'""; ra;&'ff ci'ibH:65?"psri"vw r s, NewDerhi} 4 Union of rnd a' Ministry of Finance, Represented by its secretary. Norrh Brock, New Delhi-l lQOCr1 "^{'r' '')iI':Y--'} .

¶475

¶476

..RESPoftDENrs

¶477

,_ldir n.ticl; 216-q!.tDe cq..lgJrtutien sf fndia prai:ilg th,qt ia the ^,,^.^i;l'lill crrcumstances sratgd n the affiqgyit filefl iferg,wrth, the High goprt 'r,nay De please( to issue a iryrir, order, or dirgcJion fpBr.e pjfti"rlally 9n9 in it9 nqtgr.tpg'j y',, ", y:ioumus^{ri)dectaringthe unq,ul6srii'eit"o'rn"ig;} ano O.r.r""uon',i Form DRC 01 r,ide Ref no. ZD36Og.eig62{965 flated ,0, gp rgro ,ri unaulhenticated r.rr signed impugrned Ordgf._in_Originel vide DRq 07 ief no, 2D36o924145621e dated 30OB.2eZl. O.,trig by !f," lSt ReEpondqor Vn9", jne provisions of CGS^-/TGSI Ad, 2Q1Z as being void, arbilrary. i,legal, wtthoul jurisdiction and without authority of raw apart from being viorative :f Articres 14, 19(1)(9) and 265 .f the constiluuon of radia, afld to consequenry set agide the same and pass sucrr funher or other orde(s) as this Hon'bre court may deem fit and proper in the c:ir:umstances of the case. (ii)decraring thal the N,rtificarion No. 0912023 C'T dated r'1.03.2023 issued by Respondent No. 3 ,na .or*"ponoing GO Ms. No. 118 rlated 25.08.2023 issued by Respondent No 2 and the Nolifrcation No' 56/2023- cr dated 2g.12-2023 issued by Respondent No, 3 and

¶478

¶479

corresponding^{GO. Ms- 170 dated 30 12 -2023 issuedby Respondent No 2' which} extendedthetimelimitforpassingtheorders,iswithoutauthorityoflawandUltra VirestothesectionT3(10)oftheGSTAcl2olTandSection1684ofCGSTAct 2olTandvio}ativeofartlclesla'19(1Xg),2land26Softheconstitutionoflndia.

¶480

lA NO: 1 oF.2024

¶481

Petition under^{Section151 CPC prayingtha! in the circymstglges$latqqin} lfre^{arridavit ilredi4 puppgrt or lhe pgti!!o1,G.lrqt--} "g.qE4S,I_?Eg::i':ilii operati{n^{of impugnedolder-in-originalvid;DRq'02 f-e{ nc, ZW8;ffP,241+56?1'q} dated^{30/0812024pqssedbv the Respande+} !P^1,

¶482

Counsel^for the^{Petitioner:SRI V.VEEBE-S:|{M.} - ^ b;;r.Ai^{ror ihe RespondentNos,1a z: snt} $ry1fioqP^{oo$!L!4r.F"p-".9ie]^} ---"-[Lrieieadeiior Stare Tax asststed b]'SRfT.CHAIANYA KIRAN, AGP counser for^{the Respo"a"ri r.r".si-siioouiNrcfeRUANqEg,SFNJoR$c} counsql^{for the Respondent No,4: SRI B.tIilu-KHEEiEE FOR 9Rl gAPl} -. - innvirH kurrran,^Dv' soLliiro1^{9ENERAI9F INDIA}

¶483

w.P.NO^{: 33054OF 2024}

¶484

Betweq(l:

¶485

QLS^{Engineers, Haying its-officeat H.No'f-1-18SnehaPuri Cqt} ony,^Nacharam .] Eyi#iiro,^f ;irnginr'^{- 5ooo7QRep'bv'itslvlanaslps Partner}

¶486

,!:rETlllONEB ANP

¶487

The^{Assistant Commissioner (StateTax), Nacfaram-1Qirple' ]ylSlkajgili} ' O'iri.i"n flyOeraUaO, Telanqaha' ' 1 ' :'

¶488

z [irii, tji'r"iunqrn".^{rnrougiC;incipalgecreQry tq Gove;nmel!Bevenue} - D"epadment (Cbmmgrcial Tax), Hyderabad, I elangana

¶489

3 Cenrral Board^{of tnchrecT'Ta;Zi;iJ Cr'Stp,i,t,.OSTPolicyWing, New Delhi} iiep by its Commis'Sionerby its Commis'SionerCommis'Sioner

¶490

iiep by its Commis'Sionerby its Commis'SionerCommis'Sioner

¶491

4 Union of lndia. Mrnrstry^{Ii rinun"", Represented by its Sgcretary, North Block'} \ew^{Derhr'l't 0001} ...RE$PONDENTS

¶492

...RE$PONDENTS 't, )

¶493

Petition under^{Article 226 oI lhe Constitutionof lndia prayilg that in the} ',,I"t'::. -^' . circpmsiances^{stated in the affidavitfiledtherewith'the High Court maybe} pleased to issue^{(i) a writ, order, or direction more particular}yone in the nature 9|} aWritofMandamusdeclaringorder-in-originaldated22loSl2o24videDRC0T

¶494

¶495

ref no 2D3608;:4086546u passed by Respondent No 1 for tht.: tax period Aprir 20.19 lo March. 2020 under the provisions of CGST/TGSI Acr., 20.17 as being invalid, void, ar)i rury , ilegar, without jurisdiction and without auth orrty of raw apart from being violerti re of Articles fi, 19(1)(9) and 265 of the constitution of lndia and to consequen y, r;et aside the same and all consequenlial proceedings E6rd pa99 such further or ()lr)er order(s) as this Honourable Court may deem fit and proper in the circumstancer; oI thq case. (ii) a wrlt, order, or directron more parlicularly pnq in the nature of a Writ of Mapf,amps peclaring that the Nolificaticn No dslZOZS= C T dated 31lO1Vi,.O23 202.3- rsgue{ by Respondeat No 3 anfl correspending gg 1l ir- 118_dare1 25t0%t2o2Q issgg{ by B"Sgnondenr No 2 and Nqtificatron Ng, 56t2023 QJ dateg ?9.112t2Q23 !p?s iq;yeo by gespepdenl, No i:a pqg correspondilg GO, Ms. 1fp deted ?e!1Zt2OZ3 issqs6 6, Respondr;p1 N" ? *hi;I exlended the tinre tir.nir I9r p."ring thS irpufn"O orA"i i, *itnorr ,r,i"rii] "t mrn and ullra vires l,) lhe sqqlion ZS(.!g) pf thq gST Act ZO17 and .(iecrjon'iUUa Of CGST Act, ZO17 gnd yiplatiye eJ 4rrictqs,ia, lSlr;1gy, Zl anO 265 of .the Conslitption of lnd^ja.

¶496

lA NO: 1 OF 2OZ4

¶497

under Section J-01 qpc prayillg that in the cireurps1,34"". stateel iQ _-l",,:,on the affidavit fired n supoqrt of the pglition, ttle High court may be preasefl to stay all furthqr plgqeedi.gs inctuoing the rgcovqry of tax demand, intererst anq penptli pursuant to orJe,r:in-Qriginqt d?t_ed 2?.lg1l2a24 yide DRC 07 ref 0g. ZD36o924oBq546U passed by Regpgpden! N.g r to, rhe tax periogt fpril ?0tg fe March.2020.

¶498

Counset for the^petitioner: SRI MOHD MUXHAIRUDDIN counsel forlhe Res;pondent Nos.1 & 2: sRl swARoop ooRrLLA. soecial uovt^pteader for State -Tax_assisted by SRI T.CHAITAN'A KIRAN, AGp counset for ihe Respondenr No.3i s. ir_iig,riinlCienruaruoes, seruion,sc

¶499

counser ror the R.spondent No.4: qE,t":fiii,?,1?RJEE FoR sRr GAD, F,RAVEEN KUMAR, Dy. SOLtCtTon cEnenni oi'l rupra

¶500

¶501

WRIT PETITION NO: 33070 OF 2024

¶502

Between:

¶503

M/s. Sri Piragi Satiji lndustries, Represented^{by its Proprle-lor,.Mr SavttriBai} Pahadia, Wl"o.^p6haOia Sanwarmal, Rlo.^{4-2'16419, RanisathjiColony,} Adilabad, Telangana- 504001 ';

...PETTJIONER

AND

TS 'I

¶512

Eetition^{underAdiele 2?6 o!} \be^{CQE$litutiPno! lndla Praxiqg thal in thp} circumstances stated in lhe affidavil^file{ lhergyith, lhe^{l-"lighqqprtr-nayDe} please( to issue a writ, order, or direction qlp^{perticqlgrly one in} !!?^nqlyre ?!^a Wril of |!landpPus

¶513

(i) declaring un signed Show aauge B9!i9." i2 rcrlT DBg 01 vide l"] ne, ZD96)221O 1 344 7 R dated 1 7.oz 2q??^{a-npa q} U!'tsi919d^{i m p-usng-d^Qr(9!} in^pRC- Q7 vifle ref. nq, 1p361?290710431^{gateQ 3t.} 1?,29?3 ?t\ issued by the 1sl Retponlqnt^{ul$,:?f the proYisions} 9f^CqStrnqST 4q! 2o17 as beins void, arbiltgry,^illggpl, gitnqu! iurisdictieO .arr{^wilfreu! authority of law apart frqnl beinq {ipf"ti*^af $rtiplgg^{11, 19(1Xg)?nd} 26Q of the Constitution^p! India, eld tp^cgpeqqentlv !9!'^a;ioe 9r1y a-clion taken^pu[suant therelg^{andp,qssglrch} [-urthgt^{or oflil older(s)} ,ai this Hon'ble Coqrt may deetrn^nt ??,9^{prqper in} lhe^{gircunrttgncego(} !!9 ' i

¶514

cqsg

¶515

(ii) declaring that the Notification No.09t2923-^{C. T} SpteQ^{31 . q3. 20?3is999p} by Respondent No 3 and corresponding^{GO I4s t'lq 118 dated 25' Q9'} 2023issuedbyRespondentNo.2,whichextendedthelime|imilfql passing the orders, is without authority^{of law and uttra vires lo thg} section 73(10) of the GST^{Act 2017 and Section168,4 of CGST Ac!'}

¶516

¶517

2O17 and violative of articles 14, j9( jXg), 21 and 265 <.rf the Constitution of lnclie -

¶518

IA NO i'l OF 202tJ

¶519

Petilign under 'section 151 cpc praying that in the circumrstances atateq !D the affidavit fired n support of the petition, rhe High court may 0., prua.ed'to stai) operation of Forn DRC 13 dated 23. Qg- 2024 issued to Responclent t" E ortrt;

¶520

1A NO:2 O 2 24

¶521

Pgtition uncs6 Seglign 151 apq praying rhar in ,:re circumstgnges stated in the affidavit filed irr support of rhe pelilion, ihp Hign court may o" uf.i"rji" iiJl of^imprusned order in DRC- 07 vtde ref no 2D361 ni,lttai[ aaiel :1"::rul,"l 31 12 2023 issuerd bv the Respondent Nq,. I for the lax petiod ?0.17 1g r;6;; CGSTIGST futs, ]017 gqndinO disposat of rhe above y11rit petitiorl,?a, "d;;;:;i'li:l' the Petitioner will be put tg severe los$ and hardship.

¶522

Counsel for the petitionql: Sfll V.VEERESHAM Lounser rol_thg Respondent Nos.l & 2: SRI SWAROO' ooRllLA, Special qovt preade,; for s.late Tax-asgisted oy sni'r.cHarrnr,lia iriilr-;ac B counsel ror tfie Rei-pon{'ent t{o.3; sA,-l?,ft{fennaruoeb, #N,6i.'St c o u nser ro 1 rfr e R erip_onq:I .l19 li t4,tglft^{0"fr,?. E,E F c R S R r G} A^{D r} ,RAVEE.N- f U]UAB, oy, solrc lron o e N e na i di'tl.r ola Counsel for fhe Resipondqnt No.S; _:'^' "^-.--'-7 7,

¶523

W.P.NO:3 3072 0F 2to24

¶524

Betweer.r:

¶525

M/s. Raia Rair:swara, Sa.les Corporatiop, Repre^sented by its lrroprietor, Mr. i;1,ilil:?3il,f#;?aB'SrR#;#i'R'X'zs-6a,-b;,inii";'"d"trT'iry,aa,

¶526

AND .. PETIiloNER

¶527

l The Deputv cormissioner (sr).sru), Adirabad circre, Adirabad Division. r, c ha nd ia,i;," 6';ffi &:ba i ruasa r Das n a p u r,

¶528

i,.h^j;9 .rAi,.roo

¶529

2 State bf Telanq,rna. Through principal Secretary to Government flevenue uepartment (Cc mmercial irrl, nij"rr6;;: ;;ijrgrm

¶530

¶531

Central Board of^{lndirecl Taxes and Customs, GST Policy Wing, New Delhi} rep by its Commissioner

¶532

a u-[i# oilndia, Ministry of^{Finance, Represented by. its Secretary' North} Block,^{New Delht-110001,} ,r .

¶533

5 dCB bank Limited,^Mancherial Bianch, Bep^{by its Manager,-5-46^to5-52'} - Sl"t,on Road. Garmilla Mancherial Muniqipality, Mancherial- 504208 6 ;;;;E;;i, il";;;;;;i B;;;h, n"p^{by rtd Ma;;ser, No 7' 1 3 to 7 t16, Ganga} Reddy Road, Mancl,rerial :, ...RES'.NDENTS

¶534

...RES'.NDENTS

¶535

Petition under Article 2?6 oJ llq^Cg4el[utign al^{lndia praying that in Ug} circumstancqp staled in tre afiideyit^{file$lherelvith, lhe High gqurt} .rn.al^DS oleased r.----:: to^-- issue ....^{a writ; grder,} 1.^{, ,..'., .il} 9r^dir-eQlign -;'.inl. .i;1;:. :,^more Particulgrly ..^{one in lhg} :,^{nalure gf a} writ of Mandamus declariDg^{tl9 signgfl Shg'\rygauqe npJicein Forrp-pRC 01 yi99} Ref no zD3q1n1o2775"VH^dated ll:!tr|tzglil^{unq un} y!-.1:].9:^i-P-:Ys"et :',9,9:i in-orisinar vlQq ref. no. ZE36W2499F1ogJ fl4t"d^{90.04.2024 bothigsueg bv} llle 1st Respondsnt^under !119^prqvisignsof q$-?TrfFSI ZQ17 G!^oelnn rt'O' prbilrary, illegal, without^{jrlrisdigtion} A0d!l$Q,uta,uthority ^ct,^{ofl4w apart frqm bgiq:} violatrve of Articles 14,^19(1Xg) gn$^{265 g, the Capstilutian ol lpdia, an{ tg} consequently^{set aside} a?y^aclion lqqgn^{p{Jgllgntlherqlganq pass athe(grder(E)} as this^{Hon'bleCourt may deem fil qnd} Pr,9!!t^{in lhe qilcumgtangeggf the case} (ii) declaring that the Nqlification N"o,^{oglSQia-c'f dated31} 'o32o?3^{issued bv} Respondent^{No 3 and} correspondi1lg^{GO MP' No 118 dateQ25 0p'2023issued} by Respondent^No. ?^{apfl Notificaligg} t'lo $,Q{io?!-^{C} flateQ 281?,?o?? is?!:O} by Respondent^No. I^{and qorrespoqqlIr-gGg"} ryls^{170 dqfed3012.?9?3:il'::,9{} Respondent^{No. 2, which exteqdedt[9 timq} ligrit^{for passinglhe org9rs' i9 wrt[ou!} authority of law^{and ultlqvirep t"} tle^{*qiig!7Q{t0)ef the GST $9t2Qt711tQ} Ssction^{168Aof CGST} Aql,^{2017 atg,vblqlyg. of qrlicb,sta, lQ(t){9), zt lno ?!!} of the Constitution of^lndiS-

¶536

IA NO:1OF²⁰²⁴

¶537

Betition undet^{Section151 qP.9 praying that in the cirqgmstqnces statedi?} the^{aflidavitfiled in suppprt of the qetition,thq High Court maybe pleaseq to gtay} operation^{of Form DRC13 daled2410912024issued to Respondent No 6 by thq} Respo4dent No.¹

¶538

¶539

lA NO:2 OF 2O2,t

¶540

Petition urder section '151 cpc praying that in the circumstances slated in the affidavit fired in sr-rpport of the pelition, the High court may be preased preased ll..,ir^^"r^:1:r:,,.n^{of impusned} proceedings vide ref no. ZL)3g.Q424qgs1g?:l daled QQ04202,r issued by the Respondenr No. 1 for rhe t* p"r;oO . iOfg-fiq,.rt !,' UnCelrO,rCST.. .CtiT Acrs, 2017 pen{ing dispgsat of lhe above rry;g e"ti:ii" ai ' '.' r::: ,' t.t otherwise, the^pe-ilioner will be put to severe foss and hardship

¶541

.lti

¶542

EPt'lig!^{unclgq.seglion} 151 qPc praylng that in the circumstE4qes ftateg h the affidavit fllgd i,r guopgrt of rhe pelition, rhe High Courr may o" ii!.e"f " $g! :o"rt,?l of Eorm pRC 13 dated 24 os2024 issued to n""pono"ni"'! oy 3pg ftgsporlden! No. 1 'r; ', ii i :i'i:

¶543

loUnsgl lo1^{lhe Fertitionqr: SRt v.VEERESHAM} ceunsql f91-!he Resnondenr Nos.1 s 2: sRi swanoop ooRtLLA, ,speciat Gsvt^pleader for S-tate Tax assisred by snr rciarrar,rVa iir-nitjien counsit for rfie Rs,spondent No.3: sni oort,'iNrC iinnaruoEl,tii,i5itt,S., soynslt rol ge Reen^o3 .q:::,rt9li:!,:3fi,if,1?^.,EE FoR sRr GApr^'i "cij PRAVEEN KUMAR, Dy. soLtctron oer.renel ijilnola eo^{q nser} ro1 !t1e Respo,a",t ri". c' i [yr-siwiirArH; s c ;ciR {in'qiil"* counsgf for lhe Respondent No.6: -.^t'Q' "'i'ⁱⁱ

¶544

W 3:t08 OF 2024

¶545

Belweerr:

¶546

M/s. Raia Rareswara Sales C.orporation, Represenfed by its proprietor, [dr. Pgdala'Saqai, S/c^padata- ni[.ir"i, "nl"l"';;:u', chunnani Batti ... wada. Adilabad, Telangana- 5O42OB :

¶547

AND ;..PET|JIONER

¶548

1 Tfre Depyty cr,mmrssioner (sr) sru, Adilabad crrcre, Adilabad Division. Froor chandra ir.,"tl',i,'pr5i,"s""i'r.j"bli'ij#X#lll"'e,,'

¶549

-X.T..;l;9.il1

¶550

1. The Departirrent(c,mrierciitr;ii,"riv'a!|'."d#,"i"lrisrn,Slaie of Terlanoan?, Eroyg! principal Secretary lo Governnient Revenue

¶551

eentrat Board <,f tnctirect T;A;il i;;i"r":6si p;licy Wins, New,Delhi rep by its ComrlissionerComrlissioner

¶552

rep by its ComrlissionerComrlissioner

¶553

t HlfbSt;1?i%,H,i,',, of Finance, Represented by irs Secrerary, North Brock,

¶554

¶555

DCB Bank Limited., Mancherial^{Branch, Rep. by its Manager, 5 46 to-55^2r} ^ Station Road, Garmilla^{Village, Mancherial lvlunicipalily,tvlanc-herral-501208}

¶556

6, Axis Bank, Mancherial^{Branch, Reb. by its Manager, No. 7, 13 to 7/'16, Ganga} Reddy Road' Mancherial

¶557

-.,RESPoNDENTS

¶558

Petition under Article 226 of lhe^{constitulionof lndia prayingthat in lhe} circumstancqs statgd in the affi-clavit^filed therewilh,^{lhe High} Qourt^{maY be} pleased to issue a lvrit,^glder, or^{dircction mgte particularly one in} !h9^{nqtPre oJ 4} writ of Mandamus 1i) Oeciqring^{un signed Show causenotice in Form DRQ 01} Yi9q Ref no. zDt=61121Q2771trX daled 14 .11.20?1^{and an unsignedimPugneQOrdei:} 1 dated 30.1?.2023^{both issuedbY} lhE in-Origi6al^y idp ref, po. \Q36',r "223U!Q!421:, 1st Regpor-! dent undgr IhP Prqvisip"4$^of Qg$T/TGST^{Act. 20't7 asbeils} Yel{r qrbftrary, illegal, wi![out jurisdiction ?nd witltqu^{t autholUyof lgw aBgd frostbgi} .-tg violativp of A4i cles 14, 1e(1{s) ej$^26Q e[^{tngConqtitutiqn of lndia,- and fo} consequently let a1!de 39y^ac!!9n lqbql^{prrl;:lie nt lhereta and pass such further Qt} other order(s) as thig H on lble Qoud may^{dqe-m fit and proper in the cifcumst ances} of the qase.⁽ⁱⁱ⁾ declpring^that lhe Notilicatign No.^{09/2023-CT dalgq 31.Q3Aoi} 9 lssued by^{Responf,entNo. 3} And cor[esponqing GO Ms^{No. 118d?lQ$} 25 OB ?023 igsued by^Rqsp,ondent Nq.^{2, wbighextendqQthe lime liD!! fo[} PaqqilP the ordgrs,^iE withqgt^{aqlhority of} law^{and ultra si[9sta lhe seclioR 73(19)} "! ltl GST Agt 2O't7 and $eclign^{16pA q! CGSTAct, 2Q17 and violattve9f a4r-.gleq14'} 19(1 Xg), 21 and^{265 of the Constitutionof lpliq}

¶559

IANO:7 OF 2O24

¶560

Petition undeJ^Segtion 1?1^{C.P.ppray!!9 thal in lhe cirqums!?nces ttateq} l! 16s^pffiflpvit flledⁱⁿ lupBg(^of lhe^pelilion, !b9^{Hig5Coyrt mav be plgaseq to 91ay} qpelariq!^of Eorm^qRC lp^{datpd24p9.20!iissued to Respondent No. Q by!r''8} Reqpondent -No.^1.

¶561

IANO:2 OF 2024

¶562

PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedip the affidavit filed^{in support of the petition, the HighCourt may be pleased to siay} operation of Form^{DRC13 dated 24.09.2024 issued to Respondent No 5 by lhq} Resporident^No,'l.

¶563

¶564

lA NO: 3 OF 2o2{

¶565

Petition urrde. Seclion 151 CpC praying thal in the circqms tanses slated in lhe affidavit filed in support of the petition, lhe High Cog4 may be pleased to stay gf pperation of mprrgned proceedings vide ref, no. ZD36 .1223qV,qT$H d{ted 30.12.2023 issu€,d bl/ the Respondent No. 1 for the lax pgriorl I 017-1€ undpf gGsT/TGST Acts;, 2017 pending disposat of the above lryrit Petiti OR, "as olheru I PPeliliooury ill be put to sevgre lqss and hardshi P

¶566

.,CO.qnsg; for lhe F,etitioner: SRt V.VEERESHAM pounsff forihe F:eipondent Nos.1 a z: srij'SwAFOop OoglLLA, Spectat :^{,G.ovt Sleader for srate rax-a:sjsted brsRii._crfAnailiin'tLfii,il,rioe} 9gun.g!^{foy the Respondent} No.3: SRt DoMrNtc Fenxiir.roEb, "' "E^i,i.ori$d Qeuns-er^ror the^{Respong:l!.r,!9.1i} sR,L1fr,!fi"=rEE FoB i^, u^r, PRAVEEN KUMAR, Dy. SeltcjTon Gel_vEhat. 6,F n_upn pgunsfl ror lhe Respondent No.s: sni c.v;siiwANAill: ai.?-6.0.E" p5'[,1 pounsgl for tt-re R,?spondent ,o.u, --^t'Q' ': ':'^'t;

¶567

yv F.N 33 0 0F 2024

¶568

lgtweeg,'

¶569

M/s. LK.Te,:hnolooies Achayg. Cgr,noound, Bpsheerpa Tetanslna- f 00 02d, represenrdd byli-i. fiopilEirirl5ii r.eu^gh, Kabra.^Hyflerabad,"

¶570

,.,FETtJlolrlER AND

¶571

' fifi5}3t13"'i3["';:"9:t^{tasheqrbasf'{amparrv ' ;r circle,Abi*ds,}

¶572

?. 1t.^{Statp of '} etarigana, represented by its^princippl Secfetary, Revenue Pepa^{rrine n} r^(r I o m,-i e rcii I f axe g, i" #e;; ; .#"diil ; i' d;tiub'"i:'.I^-"

¶573

...RESPONDENTS

¶574

cireumgtances . et-:;tition under stated Article rrr the 226 affidavit ot the filed Constitution therewith, of the lndia High pray.ing CjOurt thql may in thebe pleaseQ to issue a !,rit or Order or direction particularly one in lhe nature of Writ of ent Order passerJ by the firsl respondent in Form GS-r DRC - 07, in Reference No.ZD360B241{13285G, vidq Order No.2D360824103;?85G, dated 25.082024. for the tax period ZOlg:_;;,

¶575

¶576

thereby levied^{tax amountingto Rs-63,277l-,(IGST , amountingto Rs'17'901/-} plus GGST amounting to^{Rs.22,688/- plusTGSTamounting to Rs.22,688/-)' for} the tax^{period 2o1g'2), that have been uploaded in the GST portal r4itho,pteith=er} physically nor^{digitalty signedwhich is contrarvto the Rule} ?A^{tQ) qt th!.} :GST Rules 2017, ., as .'::^illegal ':: ,arbitrary,^{ab initio void, conlrary to the provisionsg' CQST} Act and'Rutgg ,2O1i' and JGST^{Act and Rules,2017} '^{co.ntrary lo tne l1w l?idO9W0} by the ludiqigi^{prorlpuncer,nenf of the Hon'ble High Coprts of Delhi' Ponl?ay?11.q} Andhra Pradesh . .; :.-i.::^anC ,..1^{without aqthority} r 1^{of law'}

¶577

IA NO: OE o24

¶578

RgtitiPJl^{undgf Sepllon 1P1 CPq prayilg thal in thQ cirqumstS4gesBJatg$in} lhe^{affidavit lltgd in' support of the pgtitioq, fhe High Gourtr.nayD€ pl-qgsedt9} penOin$'oispQsal^qf the^{y.VritPstitiongrant gtay of all further praceedings Allsrng lI}} PUrSUance e4^{the ippugogdAqsessment Orderpassedby the firsl pgsPoPdeqllin} Form 8ST DRC 07, in Refererlce Ng^{2D360024103285q, vioe Q{gEi} No ZDQF0B?410328QG,^{dated25.0p.!Q24,lqrlhe lax period 2019-2Q'}

¶579

Cgunsg I^for the^{Petilioner:SRI S'SURIBABU} cqunsg i i^f"; '-1^H; ?iir-^{n#pond.gnts; '.ii;Efii;iax SRt swARoQP ogRlLLA,} 9P9"i1L,9qYl^P]=!e{ assieted by^{gntr'cHalrANyAKIEAN'} AGF

¶580

.P.NO; 337 50F20

¶581

Petweg4:

¶582

Burushottam^{Jhavqpr, 2} .3-21st8,^M Q^Road' :i:?:',il,i11?i3f, Sfl !#3i13$Tr; ieiJ;tiil, bo+2s6,^{irgpresented bv ils Propri} s/o l\ranoi Kumar Goenka,^{age-45 years-EibZ-S-3ZS' i(umarPetd} Eiinr;ii5n'ivdoa, .<r-..y,,:r.. _::__,-. Adilabad,^{Telansana- 504 001}

¶583

i.,rETrJroNER AND

¶584

The Aqsistant^{Commissioner (ST)' Asifabad} .Circle^{AdilabadDivision' H'No'} e-6, 2rid Floor, cnanhii'"i;"';6#'bi;;:bli^{t'l'g"' Dasnapur' AdilabadPIN-} 504001

¶585

504001

¶586

z. 6iui["ot^{r"langana,ThroughPrincipalpug'q?Yto Government Revenue}

¶587

3 6;[t,;i'ffi;'ii"il.oiiidi'rri.d,i DeDartment (C--ommercial Tax), Hyderabad'^{ji; bustoms,} Ielanoana^{osi eor"y wins, New Delhi} reo bv its Commissionerits Commissioner

¶588

reo bv its Commissionerits Commissioner

¶589

c^{'r;'iJtip?r;;Il'iuii,.r"iJi,-v Lr Finance, Represented bv its secrelary' North Block'} New D?lhi-119001 ..RESPoNDENTS

¶590

..RESPoNDENTS

¶591

¶592

Petition u rder Articre 226 of the constitution of rndia praying lhal in the circumstances state(r in the atfidavit fired therewith, the High court may be pleased lo issue a irr ir. order, or direction more particurarry one in the nature of a Writ of Mandamu s

¶593

a) declaring imgrugned Show cause notice in Form DRC 01 vide Ref no. 2D36052407056- G rtared 31.05.2024 and Ordqr_in_eriginat dateQ 2O.QB.Z0Z4 vide DRC 07 ref no 7D360824068755T bolh issued by tfre .lsf Rt-.sponOelt under the prqvisionq of CGI;T/TGST Act,2g17 ?f peing void, arbitrary, illegat, withouf 1|]t*li9"^{?rd without authorityoI taw apartfro4 beilg vie-tit1ive. gj Arricresia,} t9(1)(S) and 265 of lhe Constilution of tndi?, and to qonsequently Set apide the f1e^a1d srrch turther or orher order(s) as tfris lOn,bte Court may deem fil 1as; end^prqperin the^{r:ircrtmslances} of lhe casq, p) flecrgring rhar rhe Norificarion No. 09GQ?3-c.r aetqo 3.1,03.:Zo?3 iqgued fy Bespo4dent No 3 anct corresponding 6O MF,Ng- 11fl dated25QQ,Z0|Q is9119fl py Respondent Nt .t and the Notifrcation No.5,6/2023_ CT dated ZA.pZOZ:S igsued by Rsspon,Jenl No 3 and corresponQing GO MS. 110 dated ln'122AD3 jgsyed py Responcenl No. 2, which extended the tpe firpit ro1 pr.*iob tte'orggrq, is withoyt authority ot law and uttra vires to fhg section 7Q(10) of the GST Act2q17 and Seqtion^'1684 rrt C(jST Act, ZO17 and yiglative of artietes 14. lg(1)(g),21 And 265 of tbe Cqnstiturion of lndia.

¶594

O:1 OF 2024

¶595

Eetition^under Seclion 151 CpC praying thalin tFp circumstqpges qlateg in the affi{avit fjled in ;upport of the pelition, it r r"i Courl may be plgased to slay ppgratig! o[ impugred ()rder-in-original date-d zqt.al.2gZq uiO. oii6 ot r"t.'"rri. ZD36oq24o68755TrssuedbytheRespondentNo.1.

¶596

lognsql^{for: the petitioner: SRI V,VEERESHAM} Counsel for the Ftespondent Nos.i a Z: Sii SWaROO' OORILLA, Special Govt^ptea de r ro r sta re .Tax^^{a:rl:Fd uy sni- r.cHaf rnr.r ia i r nill-,} ie^p 'Counset^{for the Reslronctent} No.3: SRi DOMiN,c FERNANDES, SENIOR Sc Counset ror rhe Reqrond:ll.Iq.al sRtl:ffiK1l?RJEE FoR sRt cADt pRAVEEN KUMAR, Dy. SOLtCtTOn CH,renaiOF},ron

¶597

¶598

W.P.N O: 33905^{OF 2024}

¶599

Between:

¶600

M/s. Adinarayana^{llluri. Represented} -by^rts^{Proprretor, Mr' AdlnSrayana lllgri'} S/o. ltturi^{Bhadraiah,ilt.*) ria/5lln, EnkurMandafam'} {l''t!19 ...Y._ __ ::" 'i] - l: ftngampeta,^{Khammam,Telangana- 507 168} ,,,RErfrtoNFB "i .rr. i:..' :, ;' AND

¶601

¶602

¶603

9r plegseQ^to wril of Mand?mus

¶604

1iy {gcrailng^{un sisned Show cause nqticein rorrr.r DEg} .r,. ..,.r^^{o! }iae q-j} 06{^q9, '' zg3oou24o2o3o7r dated 07 06?024 and an qnsigqeo i4gysnfl! o'$9I in^pRC-01 vide^{ref, no 2D36o824132323Jd'tgd-} 11'!g:81-lE:i! issued by the^{1st Respondentunderthe proviqionE} ?::8I,"8P]-3Il zg)7 as being^{void, arbitrary, itlegal'vqithou!jull;glctigqfnq,il!9!11} authqrity^{qf law apart frqm being violativeqf Artisles 14.' n9(1}{s)} 'Eing 2Q9' of the^{Cpnslitution of lndra, and lo cqnqeougntlyggt a+lde} {rnY "qfiql^of, put$uan!theretoanQ pass epch lurthgr e' "tl "l4f(:l^3: tni!'1-.ton'nre^{cg,urt may deem fit qnQ prsper in lhe 9ipur.4q,i1'"9i} "l]l cq?f'

¶605

(ii) Qeclariog that^{the NotificationNo' 09/2023-C'T dated31'03'?q?3 ipue$ Fy} Respondent^{No. 3 and coryespondingGo Ms' No' 1l-9 dalgd 25'QB?9.'??} issUeO Uy Respondent^{No' 2 and NotificationNo' 56/2923-} 9#1t:: 2q.12.2O23 issued^{by RespondentNo 3 and correspoQglpg} .9O^Ms' 179'dated 30.12.2023^{issued by Respondent No' 2' which gxteiioeo1q9} time limit for^{passing the orders, iS without authority of lpw qpd 9!tr4} vires to the seetion^{73(10) of the GST Acl 2017and Section 168ApJ}

¶606

¶607

CGST Acr, 2017 and violative of articles ia, i9(1)(g), 121 and 265 of the Cons,li utrort of lndia

¶608

lA NO: 1 OF 202.1

¶609

.].-'

¶610

Petition irr der Section 151 CpC_ pr thE{ in the circumstalces Qlated iQ "Yi lhe affidavrt frled in support of tne petilion, i[$ Hish Cour.t may br: pleased to slay of operation of inrpugned Ordgr in pF9-oz no, ZD360BI|4l32323J dared 29082024 issued bv the Respon ntN he x Pgiiod 2Q19-2! u. Jer CGST/TGST Acrs. 2017 pendins^{dispqsat..{.l$p} rQo* [rit^Petiti<>n as olherwisq, the Pelitioner wrll be pul te seve re r6rss and fe+g*lg"

¶611

Counsel for lhe Fetitioner: SRI V.VEERESHAi| counsef for rhe Fespondent Nos.i q z, s{fi.Silv46ooe ooBtLL.A, $peciat ^ G.o_,t Preader .ror slate Jix qpif, o_-n['Snf-r c[_araiiia iriir.i;nce counset for the Respondent No.3;'-d Eing;prEr; siiitbi"i; c^o u nse r ro r th e R es po, d g:l.il9..1i gn,!1-EfiFr?pE E FoR,^, uf o, pR AVEEN KU[4A8, Dyj tiiL'CJroR beNEnn l. oi rr.rpra

¶612

W.P.NO:33 9750t 2024

¶613

Between:

¶614

ff,,":r*-*,";f Pyoprietgr. ivir.' po Prashanthr lrlaqa r Tetangana. 5bd08 ,**Ufi:lrffi *i,u#,r*1,g1 'ANq ''FEilrlONE8

¶615

] E1,"1l^Sffi:, f:ffe'"?Jr3i-:Eaya5l',iri Division' 5th Froor, c r t. t ne utate ot etangana,.Tlroyql2 prinCiphl Secretary to Governmenl Revenue ^^{Qe o g rt 1e n t1r ; o m rierci i r ri ii"rivo',ii.l-iiali, ;"t";d;;} t :eeeTfi,3z1l;i,13*:"J^r'idi "io^{custfi;,dsY dicv wins, New Derhi}

¶616

4 Qnion of rndia Ministry of Finance, Repi6sented by its secretany, North Brock, New Delhr-1i()00 1

¶617

,RESPONDENTS

¶618

Petition under Articre 226 0f rhe constitution of rndia praying that in thq circumstances state J in the affidavit fired thereu4th, the High court may be

¶619

¶620

pleased to issue a writ, order, or^{direction more particularly onein the nature of a} Writ of Mandamus

¶621

(i) declaring un signed Show^{causenotice in Form} r^DRC i⁰¹ t,',^{vide Ref no'} 2D360524o52525E dated^{27 052o?4and an r.lnsigQqdifn[iqgnqpo1Q9r} in DRC-07 vide ref. no^{2D30082413?soOEdatgpz$'qgzq?4pqlh} ce$rnggr AcJ,

¶622

isgued by the 1st^{Respondent unSqrth-eproy-i$on$} =qf 2Q17 as being void,^{arbitrary, illegal,} vrithqp! luri+$i ctigD'Fnq^witheul authority of law apart^{from being} vfelative C{ ,Artigk9 111 1e(1)ls) Fpg 265-of the Constilut^ron II lndiq, iiD-d q R a eay aqtion tahqn^{puJsuantthereto and} P?^{ss qech} ["!Ithgr er^{qIDffor4.er(9) aF} thiF Hon'ble Court^{mgy deem fit} e!$ nr3per i0^lhe Slrc*:1,9J? nggp o! fhE il'i'

¶623

cEqg

¶624

lryue$ Qy

¶625

(ii) Qeclarins that the Notification No^{0e/20f3-Q, d,,?PO} fll,m ?q.ef ' Rsspondent No 3 and corresponding GQ Ms. No 11p dalgq 2q,98 ?q?q issqed by Respondsnt^{No. 2 a4p} Notificatign^{No' p6/2p$9-} 9T^d?1q,9 28't22023 issued^{by RespondeD!No.} B^{a6$ cortgspag{ipg} 90^nAS' 120 dated 30 12.2023^issuedbv EeEpondent^{No' 2, whiehextended lhg} time timir for^{passing thq orders,} is^{without qpthstilv q,} 1?I e!1 ltf? oJ

¶626

vir:es to lhe section^{73(10)of the} GST^Act f;p17^q$ Qeglion 1681 CGST Act, 2017^{and violative of} arliqles^{1a' lQ(1)(9)' 21} 49!^{29p of} !n9 Constitution of^lndia.

¶627

o;1 0F.2024

¶628

Petitig4r under^{Section151 CPC praylng that in thiq circgmstqpges} -g,!ateg !P lhe affidavit [qled^{in support of the petrtion'the HisFCoy{m?Y ue pfgese$to 913{} pf operation of impungned order^{in DRC:O/viQe rqf, no' /D38Q9241329908} dated. l9-0p,2024^{issue{by the ResponoenlNo l for tl.rg tax} ?efiag^?017'?O1U?9 under CGST/SGST^{acts, 2017 pendingdisposal of the WP, as elhenllSe'th"e} petitionernUllbeputtoSerVelossandHardship.

¶629

¶630

Counsel tor the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos.1 & 2: SRt SWAROOP OORILt-A, Special Govr Prea Jer for State Tax assisted by sRr r.cHArrANyA irnhN- aop Counset for the ?espondent No.3: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC counsel for the Respondent No.4: sRl B.TTTiKHERJEE FOR SRr GADI |RAVEEN^{KUMAB,Dy.'gpLtctroR} GENERAL oF lruola

¶631

WRIT PETITION lrlO: 34181 0 2024

¶632

Between:

¶633

M/s. Sri S;r*yan te;6-ftep, by, jts Partner, M I K. Sriman 002, N arayala, W-arandal 222tC-Diql 27 Uain ia'..'...ftogd, Gorrqkunls, H26r, akoopa- SQQ ript.

¶634

...PETJTtONER AN9

¶635

1 Deputy Con State Qf fel; to Governm

¶636

J Unron cif lnd India, 3rd Fl

¶637

4 Cenlral Boa of lndia, Min

¶638

...RESPONDENTS

¶639

Petitron under a,rtiele 226 o.! lhe CgnSlitution of tndia praying rhal in lhe crrcumstances sta:ed in the affidavit filed therewith, lhe Hrgh Court may be pleased to issue a Writ 9I Manda{puF or.g4y ot[gr appropriate ryr!! or grder or drrection

¶640

(a) deciaring the inyocation .of SectiOn 74 of the CQST gct, 2017 to the facls o, lllq case as being withc ut jurisdiction

¶641

(b) declare Nstificarip,n N9. 56/!023' epnrrqr rax dated 2a. n zoz3 issued by the 4th Respondent unrrer Section 16g, A of the centrar Ggods and Services Tax A9l, 2017 and G O.Ms No tZ0 dated 30.:t2.2OZi igrr.O UV,f,. Z"o-".r"rr,"r"O*, Section 168- A of th3 Telangana Gqo,os ani girviges Tax Act. 2017 extendrng tfrq limitation for conch ldinq the adjudipation of show cause notice i".r"O _O"r section 73 for the tax period 2o1g- 20 as urka- vires secrion i6B- A of the cenrral Goods and service Tax Act, 2017 and as urtra- vires section 168 A of the Telangana Goods arrd services Tax Act, 2017 and arso manifesry qrbitrary Bnd violativg Article 14 of the Constitution and

¶642

¶643

(c) declare the impugned^{orderdaled 31.8'2024and proceedingsin Form GST} DRC- 07 vide^{Ref. No ZD360B241g36OF dated 31' 8' 2024 respectivelylor tax} period Aprit, 2019 to^{March,2020 passed} Qy^{thq lst Respqndentqs QarredbY} time, contrary^{to Rule 142(1A) of Central GoodsandSeryiceJax Rules' 20'17{ot} not issuing^{Form GST DRC- O1A and contrary} :':1;^to :^{Gov6rlrmental qirgulars} t''^{foI no!} containing^{any verifiableDlN, devoid of srgpgtule, i4 violation tq pringiples ol} natural luslice^{and also unsustainable on} '.gii!l '

¶644

NO: 1 0F 2024

¶645

fetirion^{underseclion 151 CPg p.Il?€ tnal in ![g circyrnst4qges.lfat:o12} lhe^{affidavitfiled in suppqrt of the pBtition,ti'g} H'n!^{Cot14 may pe p!99se{lo gr'anl} Ftay^{of att further proceedingspursqar-rtt"} i!E'im$ugng! order dalg'9^3188?QZt and^{prqpeedings in Form GST DRC.-p7 vigq Re{' No' EDaAQE241Q436QFdateq} gi,oB2Q24 rgspectively for tax^peried fpr!!, frp19 !o {gch' f02a^{passeCuv ffe} 1st Respondent,^{pending disposal ot tfre v{(i fetilionag othg;;wiqBlhe Petitioner} will^{be put to} tevere^{loss and hardship.}

¶646

Counsel for the^{Petitioner:SRI KARTHIK} EAU4L$^{PQITAI'IBEDDY} ;;il;i i.. ir'"^{n".p.noeni ttos-ra 2, s5i'$.w4|ooi{ooR"lLLA;Ep-q:ia]} ^ ---"-cort Pieader io. st t" iu aseieted[f sRIT:gEeIll'll]f][fH'' lcn coun.Jir- the^{Respondent No.3: sRl B.|uu-6H--EBJEEFOBgRl-q4Pt.-.-.-} ;j'RAV iEN kumAR,^oyippuqiroB 9ENERlf,gF-Iq'l gqunset ror rhe Respo.i"ri Ho.a, Uti'rffi]irnry4x0e.p'^sEryloRsc

¶647

W.P.NOi^{345980F 2024}

¶648

Between:

¶649

M/s D$V Air^{and Sea Private Limit9fl,.(nlevloqgly knownas M/s Aqility} Loqistics Private^{Limitedl ri'r[a; e5-lbli]irM,qgqd[o rifor't14S^House'n4} Bxfu^'ffi e',::#:','vt'**i:'s:'kif,Jh'il?ffi''iri#3'!'^?5?: Itir. Ramesh Chandra Jena.

¶650

.,,'ET'TIONEB

¶651

AND

¶652

The State of^{Telangana,Representedthrough its Princioal Secretary tg} Government,^Revenue iii"i1)^{D#t#"n-tl$""tet"i't"Hyderabad'}

¶653

z inii App"rr"iU^{ibirt coririni#onlior state Tax'Punjagutta Division'} Hvderabad,^Telangana

¶654

Hvderabad,^Telangana

¶655

1. The Assistant^{Commissionerof Stale Tax, Punjagutta Division' Hyderqbad'} Telangana.

¶656

¶657

4 The Cornroissioner of state Taxes, state of rerangana, corrrmerciar raxes M J Road, opposite ei'nJiri-er,-;r.;, G;p;,v, iivj".,,luljl ioo

¶658

!;;nnt.,

¶659

..RESPONDENTS

¶660

Petition u rder Articre 226 0f the constitution of rndia praying rhat in lhe circumstanceg staterj in the affidpvit filed therewith, lhe High Cogrt may be Pleased^{Io lt} is^therefore prayef, thal, this Hon,ble Court may be pleased to is.ue a Writ. -' Order -:--. ::, or Di -'.:y:-,,,^.eclion. ene, more pqrticularly ( in lhe nature qf lviandamus or any pther appropriate \ryri1;

¶661

kaecE_4lg rh.e --$tcryr-gaqse- ltgtice bgpring flelerencg Nq,

¶662

?p36092303e3628 in Eorm GST-DBC 0't dared 30 09,2023 issu edby !hq Q:^ResBencl-e4t and Or{pr o, !h9 3rg $gsppndenr, daled 7t7 1? 2a4,3, yldI E.efe(q[ae \o.^{: Ggf,-/Au} Ciy3.6,444c l\lg Qla H 1 zH t Q,Q 1 7 _ t e d arFd 27.12.20,?71 "a!^{g{lrped by tlre Znd Respondent,} vide Ordep n Appgal t!9, zD3Q o82412q?45,! dated 2e e1.2o24, passed under the plpyisions of the Goods ancl Servjces Tax 5ct, 2017. f.Or thq period 01,07 20't-l lg 91^{03,?q18, ?s arbilrary,iilesal, nonr$peafing,} bad in tar^,,, void-ab-initi violative of 'fp priqgiples of nalural .lggltce, ana censeguenrty ser_asid q lhe same; pfte r quaqhing the lrylpugned Recqvery f.Joticq rss,uqd bv thg 3' ffespondent Qqted^p.3 Og,2O=z!, as sEme is without jurisdiction and i9 isqggf Withqut^{authlritygf ls1ly;} and^pass sqqh other ordgr or orders r.r.ray deem fil q1d ppper !6r thg circq mstanges oI the case; B afler hotfllng ll'rat 11rU Nptilicalion 119.. 13!l?2.,Cenlral Tax daled 95 07 ,2022; and ihe No!!fication .l|lp^{g-Qlzozit'ceptqpt} .[ax, dQted ii ,93.?923, issuef, Qy lhe Cesrtr{al Qoverpraen!, pnd the -qgrresponding Nglifiqations, i e , G.O. Ms f{o.: lgg (Telapgqna) Jated 28 0920?3 and q.q Ml Nq, 11€ (Telangana), daled ?p^0B 2023,^poth issued by lhe 1S! Respondent, ie the Slat9qt Jelangana,^{lor the} tax period 2017-18, exlending the limitaIion {or

¶663

qompletion or adjudication proceedings under the Cenlral Gogds 34d 9ervices^{Tax Act,} 2O1l ahd Telangana Goods and Services T.ax Act.2Q17a1e iggued wi"hout any authority of law, and are arbitrary, and ullra Y!{e9 Section 73(10) & Section 1684 of Cenlral Goods and Servrqes Tax fct, 2917 and Telangana Goods and Services Tax Act, 20.1 7 respe,ctively, apart from being violative of articles j . 19(1Xg) and 265 of the Constitution of

¶664

¶665

lndia, and consequenlly set aside the same,^{in the interesls of justice,in the} inlerests of lustice.

¶666

(Amended Prayer as per Court order dtl^{28-02-2025,Vide lA.No.2 ot 2024,in} W.P.No,34598 ol 2O251

¶667

lA NO: 1 OF 2024 'jr .: L, "i'.-r:.i

¶668

Petition under Seslion 151^{qE-q pt"Xig$thq! in} Ug^{citaumstanges} ibte9ll High CoUrt may be pleased^to slaY the affiflavit filed in suppqrt of ll" EeJille"' T' f; 3ll^{further proceedipgs,ipeludi} U+suaEllr .-'-L' te![re Ordqrof the ?rd Respo^ndent, dared 27112t2^01?, ,: ,. Rgleren99 No.^qSTl a bv !!f^2ndResPo ndg4t, v Audiv36AA{Q MGB24H'! ZH^{tzof z- t} $, gg Order in Appeal No^{2D360Q2419!3$pJ,} {g,eo^{fia oe.?024.paFqgd under lfe} provrstQns of lhe,^(ioods ancl Servlces tax .s' ?917,^for [Dg^{tal neriod} 01to7t2o17 ro 01/0312018,^penf,ins $nerelgSrt egboyq^yvril Petitiqn

¶669

counsel for the Petitioner: SRI^A'Y.A:$!VA [BRT||(EYA Counsel for the Respondents:^{SRIS,WAR9OPooRtLLA,spegill9gY! eJlloer} f;r state^{T4x aii.6.tea} [f.Sru^{1.cHUTANYAKIRAN'AGP}

¶670

W.P.NO:352 3.uF20

¶671

Betweqn:

¶672

tvl/s Bharath Automotives. Shop No. J ' 2,^{PlotNo.Q, Sy'No 2$1,282,BhaiDSE} Road itlaniulaour. Nirmai. fbjS-noami, 0p41p6 ftepregented^{by rts PaflIer,} ur nh(rt Dhanbniwala. sio. fl;6X-asn^{pfr{paniyuala',Aged about35 years'Hrq'} 1 - 4 - 1 57 t 1, Ada rsh" f,tasar,^ruin-{ra!, Aoit{$9,^rSnn gSna-^{5041 0Q}

¶673

1 The Assistant commissioner^{(sT),Nirmalcircle,AdilabapDivision,H. No 7:} ?-83157-1^{, Near Post Otfice, lndifanaO{r,Nirmal,Tqlangana-504--1ub}

¶674

z. Sfite o.f rblangana',^{Througn eiincipa'iSilcre]ayto Goveinmeht Revelue} Deparlment^{(Commercial Tax), Hyderabad,I elanoana}

¶675

S Cbitrjr Boarb of rnOiiect^{raies aiO CUstois,GSi PoticyWing, New Delhi} a Uriiori oitndia,^{Minig't'ryof Finange, Rep'resented by its Secretary' North Blqc[,} [ew^De]hr-11ooo1 ...pEgpa[DENTS

¶676

...pEgpa[DENTS

¶677

Petition under Article 226 of the^{Constitutionof lndiq prayingthat in the} circumstances^{staled in the affidavitfiledtherewith,the High Court may be}

¶678

¶679

pleased to issue a v/rit, order, or direction more particurarry one rn the nalure of a Writ of Mandamus

¶680

(i) declaring rn signed Show cause notice in Form DRC 11 vide Ref no. 2D360(r23036104K dated 29Og2023 and an unsrgned impuglg$ Summary Order in DRC_07 vide ref no 2D361?23OZr2OSQ Og,ifd 3y12.2)2? both issued by the tst Respondept under rhe provlFiolp, gf. CQSTflGST Act, 2017 as being void, qrbitrary. ilegal, withgu! JU[' ict ori and without autfority of lary apart from br:ing viqlptive pf Art I es^,14, 1g(1Xs) anf, J65 qf lhe Conslitu tion or-[idra-a"E-i|.: ' l-:. ill:

¶681

cglllequFnt ly s-gt asiCe a4y actiop t4fien pursuant thelekr apo pep" t-y!{

¶682

fqfiler op g{her prde(s) aS lhis Haq'bfe Cpurt Oay dqPm fi{ gnd Btopgr- iF thg gircupgtanqgs of the gase

¶683

(ii) dgclali?g rhaJ lhe l.{otification No 09/2e23_e.T dafed 3l 03 ?QZ3igt*$ py RgEponcant Nq. 3 and corresponding GO Ms No 118 oaled 25,Q8 ?g?g isgyed by Respondent No 2, which extended the trme l,mi! for Or{idi thg grdqrg, is without authgrity of law and r;ttra vires D tneisegli[o t3119), pf the egr Act2glz and geclio! 16aA of QGST Act, Z.gtttiEi violgtive ?f articles 14, 1g(1)(S),21 and 265 of the Constitulion of tndiA. '

¶684

lA NO:1 OE 24

¶685

Petitigp pndgrp^g6g1;en 1:5j cPe praylog rhqf in t[9 cireumslances $rt-q4 i$ the affidavit {ifqd i4 gr.rpporr of the pelirion, the Higrr Cqur:r may o" pq9q."4 t" fliJ or opeyation oI irnoygneo Suqnmary Oqder in DRC_07 .li.O-e ii, pg; ,*U,.1a^t _r1,.269G^{.dateQ 3;0.12.2021issugdpy rh9 ReqpondenrNsr. 1 rqr- rhe iqr} period lO17 jB und,-.r CpST/TGST Aqts, 2017 pending disposat or f he aqove ,U{iii Petition, as g{,rerwige, the^petitioner will be put lo severe loss and nqtOsnir;^f,r.i';

¶686

Counsel for tlle Petiltioner: SRI V.VEERESHAM counsq! for..ifre Responoenu.ros.r a z, Srii'iwanoop ooRtLLA, Special .^., - -^u,,"*ll- *._ 1"'^{sfa t9} -Jax_^{allsteary snr r. c HA lrANyAK I FAN, AGFl} uounser ror the Respondent No.3: sRl DoMlNlc FERNANDES, SEltioR,sc-,i't FOR CBIC ! Counsel for the Respondent No.4: SRI B.MUKHERJEE FOR SRI GADI pRAVEEN KUMAR, Dy. sollctToR GENERAL Oi tNDtA

¶687

¶688

W.P.NO: 35493 OF 2024

¶689

Between:

¶690

M/s Swan Environmental Pvt Ltd,^{rep. by its} Director, Mrs.^Geeta Chadalawada, Plot no.922^{and 935,SwamyAyyappaC} ooperative SocietY, lrrladhapur,Hyderabad-500081..'^:'

¶691

...PETlTloNEB

¶692

ANP

¶693

Assrstant Commiss lF^{Tgx), ft;1.ree1bagh:2 Circle, Hvderabgd'} Abids Divisisn, rab

¶694

2 State^p{ Teh an p. itF Gove tre

¶695

3 Union of^lndi Se ry 3rd Flogr, Jegyan p ikJ

4 Central Boa a oI

5 Ex Ba Hyq,e!'a

...RESPONDENI$

?et,tien^{unQe'1 Arliqlg} qJ tle^cgoglltutlon QI^{lndia p*yig} 'hal^{i" ll:} -?40 circumslancsq statgd^{i4'1hepffiQayiifileQ iherewith,} fhe^{High Court may !'9} pteased lo isgue q \Nrit^pI Maldqqll]F^{or p5ryot[rgr appropriatewril or Qrder or} drreclton (a) declaring the Notifiqatioq Ng,QQlZOZpi gnttat^{T?x daled 31 3 2Q23 9n+} Notification^g.o.rrils,No i18^{(T.elanq30a)opt{.g zq a zo23 issued y?qer se} ,slig? 168 A of the Qentrq| ogg{s qN Qpryls". T.E1^{nc1, 2017 extending} lhe^linit?ti9n for concluding^{the q$juQicptiop of gho,.-W capsgno1igeissuedtlnder $gctiqn 7Q oJ} rhe cc$r A,ct, :f,1!^tqr *'"^tax'BFSiod ?g,i7-1q^{til 3112?023as ullra vit98} secrion 16g;ff oI^i_1re ..Qpntrql qg:$^{aAg p.ryip"t Tax Act,} !Q1z^{eno etsS} mani{eEtly arbitrary 3nd viglative^{Artlah14 sf the Constitution,and}

¶700

(b) declare the impugned ordeJ daled 9'1.1J..Q023^{and ploceedinggin Form QQf} DRC-oz in Ref.No.izDiotzilotZ.WIN detgd^31.122023 Pasgeq^{bv rhe 19t} Responden( fqr the tax^{pbriod Juty, 2017I'o March,2018 as time barred' witftgut} having any signatules^{4nd contrary' to Rylg 142(1A) ol Central GifltanO} Services^{Tax Rules,2017for not issuing Form GSTDRC-O1A'withoutjurispictign'}

¶701

A NO:1 OF 2024

¶702

PetitionunderSectionlslCPCprayingthatinthecircumstpncesstatedin the atfrdavit filed in^{support of the petition,the High Court maybe pleasedto granl}

¶703

¶704

stay of all further proceedings pursuant lo the rmpugned order dared 31.i2.2o23 and proceedingr, in Form GST DRC-07 in Ref. No. 2D36122307230sN dated 31 .12.2023 pass:d by the 1sr Respondenr for lhe lax period Jutv, lO.)l i.Ai My9h, 2018 pending disposal of the Writ petition as otherwise the pgtitio4gs.lv;ll De ppf fg severe loss aryd lrardship. :'. I 111,'

¶705

IA NO: 2o.8 A 'i:.i

¶706

itio pn Jer tiegle! 151 CPgl.exr{lgltE lin lD€ ges f Ihe^gffi{gvit fj[ecl r :: n^{SUppgrt of} the^pelition, th.q Ftigtl Court may fe ,:. s!?)4^of lhe p!!4ch rpgnt ngtice in Forp cST pRC-13 deled OO,1Z 4 |hq^1st fiespgncle nt lc the 5th Respondent upder gectien Z9(.tXc) lhe li. pen$ing^dispisat of the Writ Petition as qtherwise the petilione pyj fg Fevere '-l loss and ':;. hi!IdshiP :yirl 'l i'-'

¶707

Ceunsel Io[ Ihe P,3tilioner; SRt KARTHTK BAMANA PUTTAMREDDY r-'qnsel to[ the R,?spondent Nos.1 & 2: sBl swARoop ooRlLLA: soeeiat Govt Fiead*r for stare-Tax_assisred by snr rci6na^rVa iir-nir,r'jice $ounsel^for the R'spondent No.3: sRr B.MUKHEhJEE FOR SRr caDr , ; : PRAVEEN KUMAR, Dy. SOLlCtron ber\renar.loFluorn oounsel for fhs R.spondent Nos.4 a s, snr'oortiili,c ;'E;;iliii6Ett"'ih1lin 'l '^t.'- i Fc^{EOR CBlc}

¶708

.P.N@r 355 oF 2024 :T--':

¶709

F..gQveg{r:

¶710

ffiilll'ryili['qfl Ail:lxf^{'.',?lti1?,fiflslxsf} fli?,.HfillIf, ,ii'#stid I[oha4' R ao^paret s/o- ahoirl' G"pii-H;;:i;i,i "ft /":'ezui r=.J;,,,toil,[Jd[ T-elangana- : ' "': 5r)4103

¶711

ANP '^{;leritlory'eg}

¶712

The Assistant Commissioner (ST), Adilabad STU,Aditabad Divi.sion, H.No. 9.

¶713

$-^{2nd'Ftoo r o h a n dra Hero} cb,"6rei]'s5ir.r""g"i' oasn a p u r, .a.d itabad ptN.

¶714

2' State of reran'rana. Through principar secretary ro Government Revenue :

¶715

Department (Cbmrnerciatiar), Ayj.;;b;:;;ilft"r"

¶716

¶717

1. Gentrat Board of tndirecl r#i;fi c;;ffi;, dsY C;ticy Wins, New Dethi . Igp^{by its Cominissioner}

¶718

, H:fR:il;]?,rt#r1r,.,,^{of Finance. Represented by irs secrerary, North Brock,}

¶719

...RE.SPOfYDENTS

¶720

¶721

Petition under Article 226 of lhe constilution^{of lndiaprayingthat in the} circumstances stated in the affidavit^{filed therewith,lhe High court may be} pleased to issue a writ, order, or direction more^{particularlyone in the natureof a} Writ of Mandamus.

¶722

a) declaring impugned ihow clyse^{notice in Form DRC 0'1 vide} Bef !9i 2D361Q220q19691l.' :. : d^{ated 12.10.20.?2and} Prder-in-Ori^{sinal yide aEP oZ,ref.no,} both issued by the^19t ReiRqn^den !^upder 2D36042409q 224Q lated 3O.q4.2024 ri " 1 =; the provisiop-s of Q ST ST Act, ?|tt a2 Peing^{void,arbilrary, ilfegal. without} jurisdi ton ?qd wt! ut o1i!y o{ lqpr aparl^{frory1beingviolativeof Arti} sles J1; re(txg| and f65 9l tne 0onsti!utien^{gf ln(ip,and lo conseq t;f,9ntl} u^{ppt ?Side} lhg eh fuf$gr oq oth91^{grder(q) as} tlis Hgn'utq^Courl bay Oee+ 4l same a,nd BQgs su' ii., and^prqper i4 ihe^{elrcumslancegof} lhg sasq, ost?g3?-c.T daled 3r,93.?943^ictueg Dy b) declg rrng that !h'F^{NQlilicationlrts} Respon{enr }lo. 3 Q0 d cppesBonding^6a MF^{Nq 118 dated259$.202qissuPC} by Responden!^N9, 2 ?N^{tt'e Nglifieatio4No} E6t2o23-^{CT daled 2812?9??} issued Py fi{gponggnt l,lo,³ 4nd 9s[respQnding^{GO Ms 17Q dalgd30 12.?023} issued bv Respondent "^1i.. < ir. N o. 2. which exlended lhe time^{lirqit for passingthe ord} [S, is withoUt autlgrity^{gt laur} and Ultra^{virgs to} lhe^{seclion 73(10)qf thP} $ST,$ct ?e4 and Sediorl 19se^q-{ CGQT^{AcJ, 2o1.7 and} Yielgtivg^{or aflicles14, 1?(lXs): 21} ?fq 265^of lDe^{ggpititrrlrgn o!} !odi-a.

¶723

.:--=lA^{NO: 2 OH 2Q24}

¶724

RetitiqD^{undetSeqlign'!51 GPQ} Prayirc^{that in thg circumstaDces qtate$il)} '''::":rhe affi(pviiljlFd^iq sppBqrJ^of lhe^pslilion, Ihg^{HisDcqy+ m?Yl_e} !191s:!^:ilt opglatign of^ppugq.gd Qlder-i4-Original^{viQg DRC 07 rcl nQ} 7D\OqA24A952?4D g?ted qB 04:aq24 isPiJed, !y thq^Respondent l!9¹

¶725

Counsel for the Petitioner(s):SRl.^{V. VEERESHAM} counsel for ihe Resoondeni Nos.1^{& 2: SRl SWAROOPOORILLA, Special} Qovt lieader^{ior State Tax assisted bv SRI T.CHAII4]"-Y1K|[lI' AGP} Counsel for ihe Respondent^{No.3: SRI DOMINICFERNANDES, SENIOR} '-. ' sc FoR cBlc

¶726

Counsel for the Rbsoondent No.4: SRI^{B.MUKHERJEEFORSRI GADI} inaveen KUMAR,^{Dv. sollclroRGENERALpF INDIA}

¶727

¶728

W.P.NO: 35510 ()F 2024

¶729

Between:

¶730

M/s. . Swa, E:.vironmenlal pvt.- Ltd,, Rep. by its Director, Mrs. Geeta fi :fifl 3';#: fl?, !J:l *" ;A'd nd e3 5' swailv Aiv'pp " c';ili" ii"lL: s ii.=ril

¶731

:''PETIIIoNEB

¶732

1 AbA9sistant ids Dlvtsron,C omntisHyderabsronerad(State Tax), Qaghe erbag.? C ire[e, t{pQgrab ad, 2 s le of fe Sp al h1. s et?{Y

¶733

3 n ce Qt^of

¶734

I 10p01. ovqrnm ?t

¶735

1. E omIn19sr I (GSr).'i:'," nda uda t.Pna

¶736

...RE$PONDENTS

¶737

fletitigp^{un(lerl\rticle226} ol tlp Conslitution o.f tndia prayl.qg ,,, tha! i4 ]:, lbg circumElances srated rn the affidavil fired rherewith, the High .qqrrt m"v o pleaseQ to iq$ue :r Wril of Mandamus or qny ottrer approprligte vgilt or orOe.f oi (4 deqlare lYptifjcirlion No 56/2023"eentrat Jax date .d ?Bt1?l?02p igsueS by lhg 4th Regpondgnt un6sr Secrron 168-4 of thg centrar Goods and ag;."irr';;i 2017 and Q O.Ms tJo tzO dated 30t1212023 issued by the 2nd ReS,B;nOenr ,ileJ peclion 168-4 of the Te'langana Gqqgs and $9................rviqes Tg.4 Act, pOt? extendjng:'fhe concluding the adjudicarion o{ shqw cguse notice ig.r"j ,rO* lmi1at,l^fof $eclion^{73 for} the rax p.eriod 2O1B-.tg as ulrra-vires Sectron f OA a gi tnglCun;al Gogds and^ggrvrc,-' l'ax Acl, 2017 and as ullra_vire,p Section lpaa. of itre I"lrrn. Gsods and liervices Tax Acr, lotT and ats; manifestly i ? A",ijary^:i unO Viqlativg Article 14 o[ the Constilution, and the impugnec order dated 2gt\4t2o24 and proceepinSp in Fgrm cQf lt]::"]g pRC--01 in Bef No. 2D36A424087450E dated 3OtO4De4 passsd by the IEI Rqgpondent for the year 201g-19 as being time barred, withoui haying any signatuqes and contrarv to Rule 142(jA) of Central Goods and i".,""" fai .^-. Rules, 2017 for not issuing Form GST DRC-,1A, without jurisdiction.

¶738

¶739

lA NO: 1 OF 2024

¶740

Petitbn under section^'151 cPC^{praying that in the circumstances staled in} the affidavit filed in support^{of the petition, the High Court may be pleasedtogrant} stay of the aftachmgnt notice^{in Form GST.DRC-13 daled0611212024isqued} Qy ' 'i --. the 1st Respopdent !o tfrg^sth Respondent^unf,er $ection^{79(1)(c)o.f the} SST flc-f pending' Oigp-osat^pf'the Writ Pelition^as stherwiqe^{thg Petitionert4{ill bg pYl tq} :i-- ="rere -^{!-:-- ioss and hardship.} t': irT.'.,!1..

¶741

IA o OE

¶742

halqsrlg

¶743

COUNSEI fOT IhE PEtJtiONCT:^{SB! KARTHIKRA[,ANAPUTTAMBEDD}} counsai roi iiie Responiient^Nos.1 &^{2: sRl swARoOE ooRlLLA,gpeclfI} -;1 : Cbvt'F.-EaOeiiior Slate Tax assisted by snt r'c64trANYA 6!8Ary. AGE gqun"6.i torihb ne$'poribent {o.3: sRl B.wIUKHERJEE FoR SRI -QSPI . ,'-. -^', i '- - 'f ' :.)'. ' iinatreru kunaan, Dy. soLlciToB gEryERA! gF lNplA 9os^{ns3! for 1t-ye neiiionlrint tros.r& 5 : s Rr} ?:Tl}f j$[Nf^{N D[$;: sEUtoB}

¶744

.P.N i 35581 O 0

¶745

Betwegp:

¶746

trllrc. Rishi Surface Coats. Plol No.7751776' 763n64. Ramireddy^{Nagar, lDA,} Districl, Rep.' 5,^{""P-roprietof} ihoiiridtta,'Hyddrabad-^RahgaReddv Mr.Db'ndu^{SriftivasaRavi Varrha} .,.PETITIONFB

¶747

AND

¶748

The ASgistanl Commissioner^{(ST), Jeedimetla-l Circle, Hyderab?dr^-.} z. ihe Sidte of ielandana,^{Rep. by'itsPrincipalSecretary, Revenue (c I )} Qepartment,^{Telangana Secretariat, Hyderabad.}

¶749

g ih5Uiion <jt inoia,"nep 1-v"i;'s;;tHt' MiniJr.v or Finance,^{Narth Block,} New^{Delhi - 1 10 001 .}

¶750

¶751

4 The Cenlr rl Bc,3;6 61 lndirecl Taxe-nd Customs, Rep. by its Chairman, Mrnislry of Finance, Department of Revenue, Nortir glocx,'c intrar Secreiariat, New Delhi - lol oo1

¶752

...RES'.NDENTS

¶753

Petition ur)der Article 226 of the Conslitutiqn of lndia prayilg that in the circumslances s atecl in the affidavil filed therewith, lhe High eourt may be pleased to issrre Wrrt of Mandamus or any gther appfopriate ,y'r'rit or OrOe, or '. : :" ' 'l Directiqn declaring ,^-',' (1) the action of r he ' st Respondent i;r paq al?e r!9 olg Qt, d?led 27.o4.1 024 ue ry tf th€ Oider rn Form^-GS 14 yd ,h^e Proceedi a ngs, dal3d ?7.042024, leyying J i under SGST/Qc{iT pnd pen?lty under Secti9q i'3(10) of lhe SGST/QGST Acr 2qi7, wit ho.,L! even issuing FatrD GST^DRC-Q1A ar cor)remplated under Rufq 142(1A) of:t ', thq Ruleq Qp17, withoul signatulg in the Orde-s and Show Cause NQlice,' wlt!.g,ut Qll! tn fhe O;{er, tfrg Summ4ry^of ther^,)rder, for the tat period ?918..'l 9 uggler tlre SGSI/C9ST Ac.! ?017, ES arbitran/, contrary lo the provigjoNS Qf^{ths 5651/CtigT} Acr 2017, patently barred b,r linrilation, wilhgql .1p1;.6 igtion as pgr Sgctiorr 73(10) of the SGST/QGST Art 2017. more partiqularlv Q o,Ms .ry.g.t tE, dateg 2tr,98 2Q?g i.sSued Py the 3rcl Ilespondent and the Notificalion N o.Q$/2023=Cer)lra! TAx, dEled 28 12 2023, issuej b,r' the 4th Rgsponf,g4 t a1d tl1.g G.O.Ms Na.'170, dateq ?9^{122Q23 is5uedby the 3rd Respo4} dent, e,,JLendipS tQ.q limitalion qgJioQ !o mq[g lhe assgsspgnt, as illegal, ullra vires to Seetion 1686 of lhe SGSUCGST Aqr ?017^{aqO contraryto Articlg} 14, 19(1Xg) and ?"9" 5 qJ the Qonslifqtio4 qf tndig, !?)^{GQMs.Nolte,dated25.08.?a?3} aod "G.Q.ftls.|Xe. t zo, da1efl 3Q.12 ?Q?1 iSgped by the Gove rnment of Telangana ag$ fhe potifiBptio4 fr,lo. 56f; 029:Ceqg19! daled ?8 12 2J23, issued by the 4th'[gsp opden.t'Bs qltra viies tq Secriqg lfsA^{o1 the} scs-r/'i GST Act 2017 and con$equently sgt aside the Ordgr, daled ?7.0a.^{,292q'{he Surnmary of the Ordgr} in Fqlm qST c-02, o aled 27.84.20.2 Qld^{the Proceedingr;,dated} 27.04.2024, passed by ttre ]i Regpondtl 1t, fg1 the tg; per!od 2018-1 I und€ r lhe SGST/CGST Act 2O17 , as null and void

¶754

lA NO: 1 OF 2024

¶755

P'etition under section 151 cpc praying that in the circumsta,ces stated in the affidavil frled in supgrort of the petition. the High Court may be pleased lO

¶756

¶757

suspend the operation of the^{Order, daled 27.O4.2024, the Summaryof the Order} in Form GST DRC-07,^{daled 27.04.2024and lhe Proceedings, daled 27.O4.2O24,} p3.::"d^{py t[q lst} flespondent,^{for the tax period 2018-1e unler t!9,QCIJ/CgST} Act 2O:!7,^{pepding disposTlof the apove writ Petition,as otherwisg, the PEtitiqner} :,]..

¶758

nse f"f SeP9ti!iong1: SBISHAIf{^JEE !-^ANIEASHA Ic'l_i.ou^el ns foqge Respondent l-rlos.l &^{2: SBI} SwAgooP^oq llI vf f,lqad qr I'or State TaxasgiSted SRi T.C tlAlTA A A G n o. T 9FPon $"$ IA qRAYE^EN KUry!AB,^DY; Llqr FE R D=de^{nt I!o.4; SR} IDOMI tcF rl g 9q Po g11nsq!^for t['9 SCE cB i-j

¶759

.N 3oF 2024

¶760

Pu.iry"qP,

¶761

M1s. Subrahmanya^Traders,ReP by its Proprietor, Mr. Suresh^Kumar Ohouddry Koppalii, F-^{Np 406, D} No. 7-2-1813l51A, :.'-' $yss Njvasi^cz."t:91 qlq gbtoriv, Hydeiabad Telangana :500 ...PETlJloNEB AN D

¶762

.1. Assislant Commissroner (ST), Khairalabad- Somaiiguda.ll Cirqlg, i;'' r-' Paoj?SY$?:: Eivislhh,^Hyf,erabad.

¶763

' Slate'oJ 61;;;ri'r'e-nitFACj,^{Telapgana, iep. stlteiax} Qy^{its Chief Sggretary, Departiidht,s(r9re.t3rigt'lli-9:eEi9 and Specigl.C[iqfSeegetary} ;;..,^{'r !9'} 3. Uhiori^'of tnoid,^{(reb, by its Secretary(R-e.venug))' No'rth.tsl99k,.Dlp,y.uplll} 4. eentrai^{Boal<iof lnf,irect Taxesand Cusloms;(1ep' ny rts gnar[r.tr$n,E?'.p I} " fl-oiiffi;s, goveihment o, lridia, Miniil, of f inapce' "q,,y ':lFif _ -.__ 'TFgPoryDENr9 Betitien^{under Arricte226 oI} lhe^{Corletitution} "J^,o'1 .Plrlft ;,^,lll .. I^,tlE gircumiiances stated in the^{affidaYit filediherewith, the ]ligh ;Qgurt -1nay pg} oleased'to issue a^{writ of mandamus or any olher appropriStelurit or grder 9t} dir:ectio'1^{to (a) DeclSre NotificationNo.09/2023- Cer"'''} nrral Tax dated^{'-^ -i'-l} 3i.3.2023 ",'-'1-:.-^',"' anl Notification^{No.56/2023-CentralTax daled 28.122023issued .bV peat4} Respondent^{under Section 168-4 of the Central Goods and Services} T*^O:tl ?017^{and G.O.Ms.No.11B(Telangana) dated25'8'2023and G'O'Ms'No'17Q} (Telangana) dated 30.¹ 2.2023^{issued by the 2nd Respondentun6sr $sstl6n 168-4} of the^{Telangana Goods and Services Tax Act,2017 extendingthe limitation for} conctuding the^{adiudication of showcause noticeissuedunder Section 7$ for the}

¶764

¶765

tax perrod April, 201 sl to March, 2o2o til 31 .08.2024 as ultra-viros section .168-4 of the central Gocds and services Tax Act, 2017 and as urtra-wirr:s section 16g-4 of the Telangana Go.ds and services Tax Act, 2o1z also manifeslly arbitrary and violative Articre 14 of the constirution, and (b)set-aside impugned order dared 27 082024 alon,l with proceedings in FgIm GST DRC-07 vicje Ref No ZD36oB241o97:248 dr 27 OB 2024 issrrga Uyl14-L 1"t ResBondunt f rr the ,i, o"r,"O April.2019 lo March, 2020 astimg barre{ - qnd wilhout having any signature ' as i i:i :'' ' l^{- '} "'illegal, arbitlary, b=yqnd time.

¶766

IA O:'l OF 2O24

¶767

Petition uncer Seqlion 151 aPp pr"yilg tha! in the cirsumsraeqes slareq i? lhe affid6vit fited ir sppporr of the pgtilion, tf,i'lilnn Couri ,"y be plgEsed Io O1qn1 stay of all furlher nrocr:edings purqy?nt to lhe impugned Order daled 27.O8?e24 atong with procee,ling:; in Form cST pRglgz ,i!.e nir-' No 2D360824 lostzaa dt.27 OB.2024 issued by the 1st BeqponOeni foi'tfre tax period Aprit, 20.tg ro March. 2020 pendrng cisposal of the Writ peiition as otherwise thr; petilioner will '' : -"! be^put to severe los;s and hardEhip.

¶768

Counsel for the Petjtioner:.S.I![.l.lIvr4RU.AIH EEDqy AND SRf Md. ASRAR counserrortheRespo,,^jilT:3.f ?i,:SAIdiilgS,JFBSHl_lo'oJ""".,,, for s.Ete Jax eqtistea $irbni.rciiAirnrvin ftiir.ilice uounsel ^^..-:e:,1?,1.afe, ror fne Hespondenr {o.3: sB! B.[llul(HEgJEEioR sRt dADt _^{PRAVEEN KUMAR, Dy,} $oLrc"iTon GeNenal .6r luora uounser ror lDe He:;pondent No.4; sRl Do^iilNlc EERIiANDES, SeiiloR,:, scr-,gF cBtc

¶769

.P.N r 35630 OF ;t024

¶770

Betweqn:

¶771

Ir{/s- Swan Environmentar h/t. Ltd., Rep. by its Director. Mrs. Geeta

¶772

C h adaiawad a.^pto r no e^2_2^{ano ss5, Sw;ii Aiyrr;""iil;,rr} i,JI sii"ty, Madhapur,Hy,Jerabad-50008.1.'^-:;'-"''

¶773

.. PETITIONER AND

¶774

Assistant Comrnissioner (State Tax), Basheerbagh_ ? Circle, Hyderabad, Abids Division, HyderababHyderabab

¶775

Abids Division, HyderababHyderabab

¶776

2 State of Tetangaria. R.p, gy !!. Chief Secretary, and Special Chir:f Secretarv to Government (FAC), State Tax Depa-rr-menf^{,s"ii"tr,-"irt,'uvJ"i,i#j","-',}

¶777

¶778

Union of lndia, Rep. by its Secretary,^{Ministryof Finance, Government^oJ.} lndia, 3rd Floor. Jdevdn Deep Building,^{San6adttlarg, New Delhil 10 001}

¶779

Cential Board of lndirect Taies and^{Cusloms, GST Policy Wing, Government} oI lndia, [4inistry of Finance,^{New Delhi, Rep. by its Commissioner(GST)'}

¶780

Executive Engineer, Centrat^{Ground WaterBoard,} -Btrujal^Bhawan, Bandalguda Fost GST, Hyderabad,^{Rangareddv-500068'}

¶781

...RESPONDENTS

¶782

Eetitigl^{under Article 226 ot lhe Constitutign oj lndig Pt"Yi?q that in the} circumslances statedⁱⁿ lhe^{affidavitIiled thereyith lne} [rign^{Court may be} pbased to !s$ue^{a Writ of Mandamus oI any other aPPropyi3feyyii3 or grdqrqr} Nolific^tion No ffinil2+Q Dy^the 4^th ..' ' l:^ResDondent ,^{underSeclion 168.4} qf tlie C€nlral at nd 9ervt99q '9'8"1$ e? nd Xax^{Aqt, 2Q17 anQ} Q^O.Ms.No,'170 daleq 30) :12l?973 l.E"Eue^g !! S flegnoPg^{ent underSectiel 168-,4 g{ !!e r9!4!9a19Gggf" q49} ery f^es {ax $,c1, nPtiss ?e^{17 e4} Irodllg^{the limilatign l,qr conqludingihF adjudigajion gJ Fhs!Eaus} i"gsueo^{under Section 73 fqr thq tax period?919 19 as Ullra-virFFSdction} .3:!12. 108-A el lhe^{Central Qpodsapd ServiceTax Act,2017-?nd as gllta-vi[FF} clipn t.:'. 108-.4^ql the^{Telgnga4SGoodsand Services Tax Act, ?O'17 aq4alsgl'qragil.:!Ftly srbilrgry} ?nd^{viqlative Article 14 gf the Constitution,and (b) deElarethe iqrPySngg9[dqf} daled'2WA4Q\24^{and proceeding.s inlornta9t a5c-grin Fe[.N9} ZDg6o4i4oB75437^{dated 3oto4t2o24passedPv the 1gt Reqgqndne4!for fhe y-s?(} ?g:18-19^{as bgingIime barred,withqulhavingany} iisnqly req And Ee?lr"r.y.t^to Elffg 142(1A) of Cqntral Qoods^{and ServicesTax} ffules,^201[ for qgt i"rg:. 9 rqlm $ST pRQ-01A, Without^{jurisdiction-}

¶783

oF 2024

¶784

Eetitieo^{under Seclion15't CPQ praving thal in lhe cirEtfns!?!:esitated i0} lhe^{affi$avit fiba in supportof the petition,the High Courl may be nfegseOto o1ap1} play of ?ll fu;lfer^{proceedings pursu4nt to tl19 impugned orrO,-'.e1 dgf99294A12q24'} snd^{proceedinss in Form GSr DRC-07in Ref.No.} 1???Ylrqi.:*1, :rtuo 2gMio24^{passed by the 1st Respondentf9t the Year 2018-19pq4Qing.Qispo-gEl} pf the Writ Petition as^{qtherwisethe Petitionerwill be put lo severelgss qqQ} Iardship

¶785

¶786

lA NO: 2 OF 202,t

¶787

Petition r,rr der Section 15'r cpc praying that in the circumstances stated in the affidavit filed n sr-rpport of the petition, the High court may be pleased to grant stay of the attacrrment notice in Form GST DRC-13 daled o6r1nt2024 issued by the 1st Respond( nt to lhe 5th Respondent under Sectiqn 79(j)(c) of the gST Acl pending disposar of the writ petition as etherwise the perrtion,:r wil be pul tq severe loss and h ardship.

¶788

Counsql for lhe Petitioner: SRt KARTHTK M[tAltA PUTTAMREDDy Counssf for the Respondent {os.{'& z: s6t SwagoOC oonlr_[il Speciat for S.Fr9-T.j, qi,isteo'p.y..Snq,r.cHAtrANyA (lnaH, nep -^..__9:,111".der (-ounset ror rhe Respondent N.o.3; SBI B.IUpjHEBJEE FOR SRt GAD| PRAVEEN rutilaF, oy- s.QLrciroR GeneRnr,oF |NDIA uounsqf tor rhe Responpsnt Nos.{ $ t: ss!^'poMitttc re nrulNDES, SEttOB I 5c F_oR eBlc^{'' :}

¶789

W.P.N : 3573 6 0t: 2024

¶790

Between:

¶791

M/s Balaii t ertilizers,. 3.p1, Main RoaQ, Bachanpapet. Jangaon, Telpngana, 500221. Rerrresenred ui its pioprieit;l,-M;: pri,g,,r.F,i,i.nr"#I,"irg.o yei rs [i/o Putisiila f,faraiaiah,'bac'rrannafiet wlongri ilii'rgana_ ZBZiil,

¶792

.,.PETITIONER

¶793

ANq

¶794

1 The A$sistan: Cornmissioner ST, Jangagn Circle, Warangal Division, Znd

¶795

^^{Ilo?'srands2 suryape! noiio, jJffiiin-6'oorozY-} z. srare et I etarroana Thror Eh f,1lr.riipaT.$eiret4ry to Governmer t Reven u e "^{Pi!.119.11 1 ;'ommerciarTag-,'Hfii";;Ei;:i$ii,igai,'"'u''I\Ev'Eirr'i} r uenrra, Boar( of tnd]le^cl Taxqs a-nd euStbms, CST poticy Wing, New Dethi rep by ils Corrmisiioner ' .:.'

¶796

4 Union of lndia, Minibtry of Finance, Reprpsented .:.' by its Secretary, North Btock, New Delhi-1 1 )001 Re-spondents^{;r:,1'--- "'-}

¶797

Petition uncre' Arricre 226 ot rhe constitution of rndia prayi,og that in the crrcumstanceg state d ir the affidavit filed therewith, the High Oourt may qe pleased to issue a ^ rit, order, or direction more particurarry one in rhe nature of a Wril of f{andamus

¶798

(i) declaring un ;igned Show cause notice in Form DRC O I vide Ref np

¶799

2D360622014509G dated 0310612022 and impugned Sumrnary Order in DRC-07 virte re,f no. 2D3604240493891 dated 23t04/2024 both issue(

¶800

¶801

by the 1st Respondent under the^{provisions of CGST/TGSTAct, 2017as} being void, arbitrary, illegal, without lurisdiction^{and without authority of} law apart from being violative of^{Article-s1!, 19(.!Xg)and 265 of the} Constitution of lndia,^{and to conqequeQlly} sgt^{aside any actign takeo} purguant ihereto and pass SUch furlher^gr ot|1el^ordg(s) ;19^{thig Hon'lle} Court may deem fit and^{proper in} l[e^{circumstapceq} 9f^{thq g?se.}

¶802

(ii) declari4g that the Notification No. osJ?q?3-a:,7 d: aled 31.03,2Q23^issuedbY '' Respondent Nq J a4d colrqspo ndpg G Mq.$o ?18 oele9,25.88^.?023 tton da

¶803

rssug v^{RespondentNp,} ? "tl Not it:r'i^Nq, g4e 2812.20?3 isgygd Py Respgndenl No. |^{,09 *11gsn} cegif's 9o^MF, ish exteOded^thq

¶804

170 dated 9o 12p02? issg{^uv fl$lfo4pfen! Np.li' ?r,Wh i!':: time limit t9rPassrng thq orderg !e^W ilEeu! gyt^ngltv qt. law and ulltg vires to lhg seqtion 73(10) oJ^the 9p^T --Y{$ct^{2Q17 and $eplion 168Aof} 21 aid 205 ol lDe

¶805

CGST Act, 20.17 and violqtivq^of adicles 14' 19^(1)!g ) Constitulion of lndia

¶806

1A NO:^'f OF 2024

¶807

Petitipn under Section 151^{CPC praYilg tha! in thle cirQumstanqes ltateq in} the^{affidavilfited in support of the pplltion,} l!'9^{His! cqtff ,AY be P!-.easqd to El?y} of operation of impugned^Summary Q4$er^{in pRclQ7 Xi$e t?tnq} 7ln604?404g38e1^{dated 23.04 2o?4 iesug!} !Y^{thg Rg;qonQqntNg, 1 ro4 thq lql} period 20iB-.1e under cGSr/TGSr AcJs,^{2Q1{ peq"pinqgispqsalol1l; a.!ve} WII petition, as otherwisg, the^petitiener ryiii ue pul to !gr"l? losq end !e19.hi8

¶808

Counsel for lhe Petitionqr:^{SRI V.VEERESHAM} I ou n""i f or the Rei^{pondent N os. 1 &'2: s$i} SwaBoon^o-g!f .!!4t.ge.e.gia] ^ Govt Pleader for state^{Tax assisted by sRi'T.ClJ4lTANyAKIRAN,AGP} corn".,l-r-'ii,"^{Respon{gnt No'3: SRI DoMiNlc EERN4NDES,sENloR} ' i' " scFgicBtc^{r' :'} ,.-'-Counsel : :''^fot the^{Respondent rto-4:} $!t P.M!{|F^TJFE^{F-9I-9I!.-919r...^.^} inaVeeru^{KUMAB,Dv- soLlclroR GENERAL 9F lNplA}

¶809

¶810

W.P.NO: 35904 C,F 2024

¶811

Between:

¶812

lvl/s Aksha ra_l: nterprises lndia pvt. Ltd, Having ils oftice at 3 6-18211 and 2. Slreet No. 17 Himayath Nagar, Hyderabad - 500029 Reoresented by iG Managrnq firector M.Sreedbar Rao, S/o Sri M Badraiarr^'ngbO a.Uoui Sd years, R/o. Hyderabad,..i

¶813

.PET|T|OI|ER

¶814

AND

¶815

1 Dy Cortmis S (ST), Abds STU.2, Abids Diyision ,^HyderabaQ 2 Na MISS of , SJAtg of Tel"!g ana, C.T. Comolex,1..' J te el an its I ry^Bevenue)(Q I)

¶816

la na,. 'Sec raba q

¶817

4 rep tnrs ofF rna n(;e, t ,F

¶818

5 1 Ka lpavluskagdj, S R m dd 500029'. '''!

¶819

(RespondenrNo. 5 rg irnpreaded as pel court order dated 30 1?-2024,viQq !^{A No 2 <tt} 2024 in Wp: No.3O9O4 ot ZO24) ' ...REspoNDENfg

¶820

Petition undel Artipfe 2A6 ol\De Cg4gtitution ql lndia prayilg rhal in'lhg c:rcum:tances- sta ed in the Affidayit fited lhereyvith, lhe Htgh Court tnay ps pleased to issue a writ, qrder or diregtign, more particulqrly in lhe rature gf a yrit of mandamus decl;rring Ngtification S612O23-CT dated 2g_12_ 202.i issued by ihe Reslond;nt No 4 ;rnd tlrq conEequent G.O Ms No 170 dated 30- 12 20Ag i;;; by the Respondent . .: No...: 3 aF beilg void, illegat arbitrary, withc,ut jurigdicti:on, Ii:lativg of f,rJicle t4 c, pgnstilutio"q 9f tndig qnd \liotariye of Secll(U' ,Ug6 "iing CGST Rules and ?lso $9clar19 the Show eause Nqtiee rn Fornr No. pRg:gl bearins Rer Nq. zD36os?4o60buoi oit* ?9,os zlozq u1s 73 and',," ."rj"ourqi Order under Form |lo. DRC 07 bearing Reference No 2D36082a145261G d;ted 3O-OB-2024 pESSed by thg Regpondqnt No 1 for the Financiat yqrr ZOf S-Zi'; being vgiid, illegal, arbitr4ry without jqrisdictio4 and non est in the 9y" "11u* gnj consequently set astJe the same.

¶821

IA NO:1 OF 2024

¶822

Petition under section 151 cpc praying that in the circumstances stated iQ the affidavit filed in s.ipporl of the petition, the High court may be pr:ased to stay all further action incrrrdinq colection of tax pursuant to the show cause NotiQe in Form No. DRC-O1 b.aring Ref No. zD36os24o6og}42 dated 29_os 2024 uts 73

¶823

¶824

and ils consequent Order^{under Form No. DRC-07 bearing ReferenceNo} 2D36O824145261G dated 30-08-2024^{and pass}

¶825

A NO: 3 OF 2024

¶826

Petition under Section 151 CPQ^{prayllg that in the cirQumstances qtatedin} lhe affidavit^{Iiled rn supportof thq petitio4,he High,Oourt f.naY be Pleased to} suspend^{the operation of lhe Dem4rld} iiay'tlint^{oJ T?{ dated18:12} ZQ?! 3t2 issued^by lhe ResPondPnt^{No 1 fq} bearing^{Ref.No. GET/AKSHARA/ST} ',,,j,:1.' il

¶827

-- -RespondenfNo.

¶828

Counsel for the Petitioner:^{SRI M.NA9A DFEPAT{} : E ffi ; i^{;; I} ffi^il,Jp; il;";^N;;. iTd'i ffi lswpⁿ 9,ei -o9[l | -Li f.Ps, il 6ovt Pieader ior stite r"x^a'#Fted !iy'sR[r.cHAlrANYA^KIBAN'AGP counsir for lhe Respondent No.4l'sRi^{A.i0U-lfienJEE.} rOB^{SRl GApl} PRAVEEN' ru Us4;^ovi $jil-tciroB I^{E N E RAL. qFI NDIA} .r,,'-'

¶829

W.P.NO 35 64 0F 2024

¶830

Between:

¶831

[ / s Swaona EPC Proiects Pvt, Ltd,, Rqgistered^{Ofiice a! Flat No401' Sita} ilama Reiidencv. Rukminipuii eonriv, AS^{RaoNagar, MedchalMalKajgrn'} Tilangana-^{s00062 Rep. ny its} Managihg^{Dirgctor {Vl Sanjeeva}

¶832

ANq

¶833

1 .Floor.Mavurkush}lComptex;A6ios,Hydera}.ad'500001The Assisrant commissigner^{(sT), Kegsara-llcircle, Mal-hajgiti Divisipn, stn}

¶834

2 Siare' ;i i'e 6 ;^{gi ;a"'} 15^{rotisn prifcipal'#crtarvto' pove.rnmentRevenue} Deoariment^{(Comri'iercialTax),} Hyderabag'^lelangana

¶835

s 6.iii'ji'b,ll,b-;il;'aii"ii'raidi'jfia^{q.;"slpms;Re[., bv its commissioner9sr} Policy Wing, New Delhi.

¶836

a The 0nion"df^{lndia, Aep.} bv^its Eecretary,^Ministryo! f^{in7199. Department of} nbvehqe North Blbck,'centrd^{SgcretgriBt' New Delhi - 110001'}

¶837

Petition^{under Article 226 of lhe Constitutionof India praYilg that in thg} circumstances statedⁱⁿ the^{affidavit filed therewith,the High Court may hg} pleased to issue a writ, order, or^{direction more particularly one in the natureof a} Writ of Mandamus

¶838

(i) declaring un signed Show^{causenoticein Form DRC 01 vide Ref no'} 2D3601240203208 dated 1g.O'1.2O24^{and an unsignedimpugned} DRC-O7 vide Ref.^{no- 2D36O42408B7903dated}

¶839

Summary Orderⁱⁿ

¶840

¶841

30.04-2024 both issued by the Respondenl No.1 under the provisions of CGST/:GS f Act, 2017 as being void, arbrtrary , illegal, without jurisdiclion and without authority of raw apart from being violative of Articles 14, 1 9(1)(g) and 265 of the consriturion .f rndia, and to conseqreD y sel aside any action taken pursuant thereto and pass such further or other grder(s) as this Hon,ble Court may deem fi1 "rO p.pqltifl thg circunstanggs of the case :. .-' .:. .:,

¶842

(ii) qeclari.?S tt?l the l,totificqrion No 0912023 -C T dated 31 O?.?O?3i;:ue$ !,16

¶843

Rggpon,lent No. 3 and corresponding GO Ms No 118 daied 2S.gB iO?5 ispgba n1 Respondent No,2 and Norificarion No g6/:2_02p_ gl dfei 2Q.1?.2Q9 issged by Respondent No 3 and corresponqing e" .+1ii 17Q dated 30.12.202? issued by Respondent No 2 whi,:h gxtqpfleQ thg timg lirnit fpr pagsing ths elders, is witrout aurhority o1 fp* anO Uhii vir:ep to rhg seqtion f 3(19 ot th€ GST Act ZO17 and SeQlion 16g4 qi CGST Ar:!, 2O1Z and viotative of artictes la t9(t)(g), Zt anO ZOO oiihe :'^I '' :r

¶844

Constitul on of India.

¶845

.----.---.!-.-_:1E-.lA NO: 1 OF 2024

¶846

Petition underr Section 151 CpC praying thal in f he crrcumsl,lnQes Stafed in lhe affidavit fiigd rn gupoort of the petition, the Higfr Court may O.'piur"eg'to lir[ ol operatiqR of impugned Summary order in DRC_07 ,rige lgf ';i, ZD$0424ggp7903 dated gO.O42024 issued by lhe Respondsnt ru,rlt ,q"U ii; period !018.19 und?r CE$T/T$ST Acrs, 2O1l pending dlsposar .r tng "Og* WI.,f Petition, as gtherwisq, thq petitioner will be put to severe loss and harOsfriB. : ,,

¶847

Counsql for thg Petitionsr: M/s. NSV JANAKI (NOT PRESENT) counsel fo1 .the Rgs;pondent Nos.1 & 2: sRr swARoop ooRrLLA, Speciar ,:, ^^{^.. --?:.}^{rltl"_" l:t to' s,tat9 .la x aqlisted by sRt r. c ia rrnN ia i liiri; ao e} uounsgl or the Respondent No.3: SRl DOMINIC FERNANDES, SgNiOni Counsel for the Respondent No.4: SRt B.MUKHERJEE FOR SRI GAD|SC FOR CBIC , F,RAVEEN KUMAR, Dy. SOL|CITOR GENERAL (ti lNola

W.P.NO:35987 OF 2024

Between

M/s. Guru Datta Sai Traders, 4-2-953, Ramaiahguda Road,^Vikarabad. Vikarabad District Rep.by its Proprietor Mr.Chanda Sugunakar

¶852

,..PETITIONER.', AND

¶853

'1. The Assistant Commissiqner (ST), Vikarabad Circle, Hyderabad.

¶854

Jhe State of Telarigana, Rep.'bi its Pririeipal Secretary, Bevenue^(CT) Deoartment. Telandbna Seireta:riat. HVdeiabdd.

¶855

it$. ,Secreterv,'Ministry oJ Finance, ltrorth Brock,

¶856

. I$r#;;:1'lffr-iT*.'Pv

¶857

The Cenlral Bqard df lndirect Taxes and Cuslpms, Rep^{by its} Qhairman, Minislry.of Flnance;'pep{rtme-Dt bj Reygnre, North Bloclt,'Cenlral^Segretatia!, New Delhi - 100 0Q1, I^{'i'- ,'} 'r^'

¶858

fletitipa^{un{g; A(iglp} ??6 at lrlF^{C*onglitutien q[} lndip^{prayilg thg! i4 1[9} circumstances^stalqd ie the affidgvit^filefl fhereyvith, lhe^High 9gurt^rl'ay 9F pleased to isgue Wlt qt fvlaldamgg or any other appropriate^{Writ or qrdel} qI Direction declaring.

¶859

(1) the action of the 1st Egspondept in paqslng the Order, dated .2Q10711924' !h.9 gummary qf the Qrder in Form gST PB.C-07, dated 25t0712924 4nO fl?E Qomputptio;r^{of lnformatlgpRqcorggd} Fv {11gssi1g^{Agthority,da\e!25t:?7t29?1.:} levyins Tar under SG$TICG$T VNgl Sqction 73(10)^{of tlre SgiT/CqST} 43J 2017,1or^ths .,^{tax perio(} i;.^2O2O21 , Wilbout^{gven issuing Form GSI PRC;O1Aes} contemBlatqE^pndel fiulg^'142(1Al qlllg R!lg..,t^{2017 is} 4ot^{valld in} Uq "f^of l?ry: (2) rhe sctiqn of the^'lst [gsnqNeQl lq^pa!?!3s t]p order, dlled 15197t1924, f!9 gurnmqry of the QIder, Qgte| 25loll2o24 aind the Cgrnpqlalion 9{ tn{qrmlrllgq ftecordsd^{by Assessing Autholity,qE!?d21!0.7!2o?larl the $how QausENo!is-q,} for^the lax [gnea^ztiZo Zi,'wil[put qigqrtrtg;,'.at^{not vqlid in} lfe^e1g O]]?,1 : (3) the aclion of the 1St flespqnde;rt'jp^pa:+llg th;^{thQ Ordgr; da!g! 25lg7l2E2A,} lhe^{Summary of the Order, daled 2il97l2O)4tor the tax period 2O2O-21updelthQ} SGST/CGST Act 2Q17, without DlN, as^{arbifrary, contrary to the pr-ovisio!9o1} !Jl_g SGST/OGST^{Acl 20'17, as null and} void.

¶860

¶861

lA NO: 1 OF 2O2,t

¶862

Petition urder section 151 cpc praying that in the circumstances stated in the affidavit fited in support of rhe petition, the High Court may pg nleaseQ tg Suspen! the Qperatic,n of the Order, dated l.5tO7t2O24, the Sumnr?ry- of lijie a1fgf in Form csl DRC 07. dared 25to7t2o24 and rhe comprtutionrei ,rj;irnrir;n Recordgd by Assessing Aurhority, dated 2stO7t2O)t4, Br"."g,,FV i,n"r,ili Respondent, for t re terx period 2020-21 under the SGST/GGST A:t 2017, pen(ing disposEf of the abovr-, Writ peririon, as orherwise, the petitiqner qil bi n^{' '}

¶863

Counse-l for lhe Petitioner: SRt SHAIK JEELANI BASHA counq^{foi. rfte Rg3pon-denr} Nos.1 & 2: SRI SWAROOp'OOR||_LA, Speelal ^ 9..loy. [!ea!'it lor^s-tate Tax assisted by SRt T.CHdtT{lr1,ya KIAAN;hG ?i !-;ounsgr ror fhe Raspondent No.3: sRl B.MUKHERJEE FoR Snr Cabr :i' i PRAVEEN KUMAR, DY. SOLICITON OETCNNr- iIF rHOrA ,'i Counsg! fo r1^gre R,7i po n de n r N o.4 : sn i otjrrai ry rc iE R (i[DLT;'iE(t"B:.Y^ SC FqR CBlc ':,'-: ' :

¶864

W.P.NO:35 98I OF 2024

¶865

Betweqa:

¶866

Navdulgs El4erprises, 4t3l5\l1 , C,/o Kamala Ginning and Oil, Basar Ro; Bhai4sa, ll|;lnal Telangana, OO4 i 03, ii;;;;;err s*3,#:,&qoLs'or-aibl['ffii;iH"".i=p#[f,^{*Tfl#i;'dHffi} AND :"'PErliJloryFE ,i

¶867

Jh9 Ae.sistant Commissioner (ST), Aditabad STU. o'zn,i'Tiobr;';"nlno,r-H",ocoryrptex.saiNalar,#rI'fi;rt,?'jfr :B##*o'$ 50400'! ':::

¶868

50400'! ':::

¶869

2' state'of re lar oana Thro.ugh principar secrerary to povernment Revenue . 1.,.

¶870

^^{P"pg't["nt1r%mmerciar-fax) ffj.r;ffi: i5ijrorn"} r. uen[at Board of Indirect Taxes and Customs, GSi policy Wing, New. Delhi rep by ils Conrmissioner

¶871

Finance, Represented by its Secretarylr.roa;, a1oex,

¶872

, l:fgilllil iii;]i'ilf ", ',,.i ,. i'' ,

¶873

[etition^under Arricre 226 0f rhe constitution of rndia prayirrg tnal in !.rg circumslances state J in the affidavit fired therewith, the High court may 'be pleased toto issue a 'urit, order, or direction more particurarry one in the nature of a Writ of Mandamus.

¶874

¶875

a) declaring impugned Show cause notice in^{Form DRC 01 vide Ref no.} 2D3610220019691 dated 12.10.2022 and^{Order-in-Originalvide DRC 07 ref. no.} ZD36O424O9A279Z _. daled,30.04.2024^{both issuedby the 1st Respondeo!undqr} the provision3 of C-GST|IGST Acl, ?Q17 ?s^{being void, arbitrary,illegal,'witlgY!} juri5diction q4d ryltfoul Sign4ture without authority 9,t law^{apart from} bg!19 violative of $rticlqs 14, :!'9(1Xg) aq!²⁶⁵ of^{the Constilutiqnof tndia, an!} !p qonsequenlly wt a-side !!g.samu alq pass 99ch furthqr or slher or+e(.s)^as !!Iq flon'ble^poy4 may d6enl lil^{ani propelin the gircurpstalcesof the qags .'} b) declsrins ,":^-i. that tlg ,ti^Nqiifcatipn .1,:'-{^''. l!q. r't^{094023-C.J datqd} '.... .^{31'03 2023} .'^issueQ :"i^py Respo4{en} Nq. s aoo.$prrespon{ipg 9o ryl^{Nq 119} dated^{25.99.?:ig:i!!!} by Respondent^Nq.2 eFg^{thi rrrgtitigflion'No 56r2Q?l cr dal:d} 11|:i911 issued by Rgpponflsnt ['g,3 gnd g,,gtlespgpQins^go Ms^{170 daleq 3a12'1OZQ} lssued Qy^ngqgonggilpt ryq^{z, v.ylic4'gy,lenoqd} the^{time lirnit fer} Puslllg^thlq'orqt!?i is withsllt authqrity^{(!1ta1q qno r{ltra yires to} lr.}q^{seclion 7l(10)qf the} QST 3O ?911 and Segtion 1984^{ql CQQT Ac1, 2QJ!. and} viqlative^{of arliples 14, 19(1Xgi;21 iod} 265^{of the} Qopstitulion^o,! lfrdia

¶876

lA NO: 2 OF 2024

¶877

pBrition un{95 .:: seglign ..i: 151 QPQ praylog .. . r that in the circumstances ,1',:^glatag il'.. !n':l rhe afridavit titea in Suppq4^of lhe 8e!l!ien !1s^{HisH CgurJ m3y ue.g!eet:,$,to.j?l?t} ppqration of impug4,ed grger in-orlgirrel datcg^{3Q042q24yige DBC 07 ref,} 19' Z}36o4?4o,9.42zeZlssuef^{by ttre B99peno9{} lo 1,

¶878

Gounsel for the Petitioner: SRI V.VEERESHAM counsii foi tne neiponient r'l"s.i $^{2: SRI swARooPooRILLA,SpecigJ} - Govt'Pieadiiior S.tite Tax assisted^{bv sRl T-cHAITANYAK!8AN1 AGF} cou nsil ro1 itre Rgipon-d-"ent^{No. 3 :} $ 3^{l^ootutpt c f} .E R N AN DES, sENloR''... '-',.:.1.: i':_... ,:.scFQRCB|C , counsel for ---"-ii - r': the Respondent No.4: 'P-RAVEEN KUMAR, Dv' SRI^B.MUKHEBJEE soLlclroR GENERAq^{FoR SRI GADI} 9F INDIA

¶879

¶880

W.P.NO: 36045 oF 2024

¶881

Between:

¶882

M/s. Helcline Business_ . Solutions_,_ - 5-S-4715, Achayq Compound, Basheerbagh. llyderabad. Tetangana- 500 029, representeo'by its proSrieioi. Sri. Govinc Kat,ra. lr.^{.'- ' '-r""'-"}

¶883

'L Assistant Comnrissioner, Basheerbagh, "'-' Nampplly,2 :l Cirele, AbidS, _^{Hydeiapad Telangjana.} i:Ji!.,; 2 Tlte Slate c f feran-gana, Represented by its FJincippl Seeietanr. Revenue Pgnarbiren^{, (cc,mrierciar'} rJx;ai i;rd6;;; $;;;EE,i.,i:hi;:i,tpp,],;iil'

¶884

TggPoHPE!7s

¶885

FBtitiql un Jer Arricte 226 ot thg Colstirutign gf Indig pra{ilQ thgl in lhe circumElanqes . st;rrecr in the affidavil fired therelryith, the hligh '-g_tfiun^t''ry,"y pu pleqsed to issue a wril or order or dirscilon pq.rricularry ppe in,rhe q;igo 9i w1,l Mandamus qettin(t aside the fmpugned Assgssmpnt OrOer gasg[t'by 15e'1i1st"1 lespondent in Form C,Sl DRC - 07, in Rsference No'. ZD36122ilQQA2-[Q1, yidg DIN No csr/36,\LopKo2B3A1zer1l. dated 29 12.2023, thereQy revying tax qmountipg tq Rs I .-;s,t\2t- , (CGST amoupring to Ep. 9Z;S91A 1prui1 rgsf amounting to Rs^rl7,891/- ). and atso penalty pf Rs. 17,0781: , (Cqp-T arlounting !o^Rs. 8,789/- ,'pus) TGST amounring ro Rs. 8,78g/_), tfirrs Lqieling; to Bs, 1,93,360/-,{erthetaxt)eriod 2017-lB.rhalhayepeengrptoaQgpialppCirpoltpl without either phvs cailv nor digitaily srgned ryr-rich rs cqn!1ary 19 the Hi,r" tg (e) oJ the^CGST Bules.2( 17 as illegat .ahitr.ary, ?b initie voifl; gon1pgry tef t!9 OlgvrslgnS91^{qGS.iT Aqt} and^{F utes} 2017 and TGST nct ano Rureg; 2012, collr,-.?.ty rg;il,q ;au{ :lo :"Y, !v-^{tfrPlciar pronouneemenr o{ the Honl,Qfe Higl, Atirf. el ouf,,,,,} BombayandAndhr,lP.adeshandwithoutauthorityoflary.

¶886

NO: I OF 24

¶887

fetirion^{unde'Section151 cpc praying} that in the circumstances Etated iD the affidavit filed in surrport of rhe petition, the High courl may be prqased ro ppndinO disposal of the \f/rit^petition grant stay of all further qroceqdings arising in pursuanpe o{ rhe impugned Assessmenl order passed by the first lespondenl iD Fgrm GST DRC 07, in Reference No ZD361Z23O6427SI, vide DIN No. GST/36ALOPKo213t\1zcr18 dated 29 12 2023. for the tax period 2|o,r7- 18 or to

¶888

¶889

pass such further or other orders as this Honble Court may deem fit and^{proper in} the circumstances of the case

¶890

Counsel for the Petitioner: SRI S.SURI BABU Counsel for the Respondents: SRI SWAROOP^{OORILLA, Special Gqvt} fleader for State Tax assisted by SRI T.9HAITANYA^KIRAN' {Se^:.,

¶891

W.P.NQ: 36366 OF 2024

-'l

Betwe

en:i

M7s. $ahay Metals^{and Minerals Private Limited, Rep by} $lsnatciry, - p.lot Nq 10, Tarbund, Panchavati Colony, H)derepad,^{Tblangana,5000qg}

¶896

Deputy^{gommissioner(ST)-lll(FAC),} Segundqrabad^{Division, Hy$eralad,} ':i1

¶897

Tgia4!'bna.^' ':"

¶898

2 Il. $iatP of Telangana.,^{(ep..by ils secretary (Revenue),state Tax} Dboartment. Secretariat. Hvderabad.

¶899

S Uniori bt tnOiJ. f reb. Uv iis Secrelarv^{(Revenue)), North Block,NeW Delhi.} 4. 6entiat'aoarti'oi tnOirect^Taxeq and^{Customs, (rep by its chairagn) QpT} Policll Wing,'poveinment of lndia, tl4inislry^{of Finance, New Delhi, r,i'}

¶900

RFSIol.!DE]UJi

¶901

Petitian undgr Arligle 226 ol the^{Censtitutionof} lndia^{prayiap,hgl in} tlcircumQlanqeg staled iD the affid?vit^fileQ ll-rerewith,^lhe ligh !8-9tt PiI ,!9 ple4sefl t" to ilgue a Writ 9{^{MandamyF or} any^{otherqPPropripte} ryii1^or $raqE 9.; directior'.r-(a) Declar:e Notification Nq.Q9/2023-Cenlral^{Tax dated91 3 2Q?3 aP|} ruotiricalon; No sA4ozg.centrat Tax^{dated2s.12 2Qf s} iqsue{ n, jin" ^tfi Resporldent unci.el Seclion 108-4 ': '^of lhe Celtral^{Goodsanfl Selvlqgs} ,tr :':.' 1r.,. , T7, SSi':., 2017 and i', G,Q.Ms.No.11E :':'^(Telangana) dated 2582023 end 9'O'MS'No'178:-t.": ';1:i; (rerangana) !.ated fl.12,?023 issued by the zld l:.:ongu*.,lrd:.r 3P"Ti.]?9;-4 of the^Telangqna Goods^{and servicgsTax Act, 2017 qxtendingt[.re limiBtio4 {o1} concluding lhe^{adjudication of bhowcause notice issued under Seqtion7$ for Ing} Iax^{period Ap1il,2019 to March, 2O2O til 31.082024 as ultra-vires} !*t1?, l:I? of the Qpntrai Good-s anQ Services^{Tax Act, 2017 and as ultra-vires Sectiqn109:A} of the felangana^{Goods and Services Tax Act,2017 also manifestly- arbiltel} ell violative' Artiite 14 of the Constitution.^{and (b) Set-aside impugnedOrdpr dqlg$} ?7 Q8.2024^{along yvith proceedings in Form GST DRC-07 vide Bgf'$O'} 2D3608241162687 d1.27.08.2024^{issued by the 1st Respondent for the tax perigd}

¶902

¶903

April, 2019 ro March, zo2o as time barred and without having any signature as illegal, arbitra ry, l)eycnd time.

¶904

lA NO: 1 OF 2OZtt

¶905

Petition unCer rSecrion i51 Cpg p-Iilg tha! in thg circ9mstances Slated !n the affidavit filed n support ot the petition, lhq.ffigh Courl may be pleased lo granl pfay of pll further pror:eedings pursuant to lDS imBugng{ Or$.9r Oq!.e,C 2V.gA?gzi afong with^{proce,)din(ls} in Form cSr onQ<i'Z ,,;; Ofl "r.''roaiopr+ irunuu, dl?7 oB2024 iss.rec by rhe .f st nesponOenf foi,rtre:jax pgfiod Aplt, 201g lp March,2o2o penrring drsposar of th" writ p;;iion'u" gfberwise the peritignel wiil bepUttosevereltrSszndhardship.,,'l.,.:,,.i

¶906

Counsef for the Petitioner: SBt K.p.A|UARNAIH BEDpy AryD SRI Md. ASRAE counssrrortheRespo,rlliT:3.I?i,til,Y6tHfitt'r]i8"tilfl [:??:;, Govt Pteadr:r for Srate.Tax assisted by SRI'T.CHAITANVa XfnaN, lCp Counsel for tfe R,:spondent No.3: Sni g.UIj'KHEBJEE_ FOB $Rt GADI pR AVE EN K UMAR, ov. $rir-lqiion ber,iEiar, ijF'rruora counser for the R'spondenr No.4: sRr DbMiNrc EERiiiAND'Es, siiibc"'-' " sc FgB cBfc i:

¶907

w. .NO 36375 0F 2024

¶908

Between:

¶909

M/s Marvettir Design Studto priyate [n,led, (forrpgrly-k6ow4 gs M/g,Tnp On fime-tndia Frvare"Lrmrred),_ R"'p-;y-tii:;;idor4ti^{'si6'nlioiil:rijt:} r.ro az, Lotus, L a nd [, G ac h i bovyr, Randqrea{y.f .r,i.[S-r,i--EiSOg"052-^: I^:

¶910

ANg "PET'|TIONEB

¶911

Assistant Corrmrssioner (Sta(e Tax), MgQhapur_.t eircle lrdadhapur Division, l"-lyderabad

¶912

'?^{:i-tli:f i;illggt, 1ep bv its chier secretqv, and'bpeciirchiefSeqretarvtq} ^^{$overnmenl(FAC), StateTax Deparlment,S6bretaria't.HvOeriUiJ-:'---:,'} J. unron ol rndra. (reo hv its_secretary (Revenuei)), rriqrth BJock, Ngw oettri 4 Centrat.Board of rirdrrect.Trr". ;;d iJ;r";.;(itp. ei ;G^{-Ciiliirili,l} CSi poticy Wing, (;overnmenr of tndia, tr4irltrv oi'iirl'n#, N,il D;ihi-", -"'

¶913

...REgPONDENTS

¶914

Petition under Articre 226 ot rhe constitution of rndia praying that in rhe circumstances state r i1 the affidavil fired therewith, the High court may be

¶915

¶916

pleased lo issue a Writ of Mandamus or any other appropriale^{writ or order or} direction -

¶917

(a) Declare Notification No.09/2023-Central f ax dated^31-3-2023and -Notification^{No.56/2023-CenlralTax Qated2a 12.20fQ isspe( uy te $!f} fiespopoent^{under Sectlon 'l68-4 of the CentralG"eOS ,111":f:" Ir1} Aa, 2otz lnd^{G o.Ms Nq 118 (Telangana) dElqd} ??,Pry,# lAq G.O.,!s.No.1/0^{(Telangana)dated 30 1220?3} -. '^isgqed :' : , Py lFe i" ?pf,::''' "' Respondent under^{Section 168-4 of the Telangana} $g.di "i: 310.9:rlfl .I,u,^{Atf, 2q17exlPndinslhe lipitatior.t- for concigdi.U'in"} Xgil053t110, fl lpoq^{$er.er,rgtics issugd undelSeqlieq73 lor t-!q trl P9n?!} tl.,i!i ,?ote^p ylarq, zo?Q till 16 08.202.r' ae ullrE-vire-s^Seglipn 1Q9-A^{gl'.thg CePIIS|} QooSq^{and Servicqs Tax Acl,} ?017^{Ondas sltra'yiresqedig;t', 6et$ o[} lE i.reungana Qgods^{and Services Tax Agl, 20.!7al7,g malife$ gruilfFV} f[$ violaiiVe^{Article14 of the Constitulion,and} i: .' l' ir'-

¶918

:,1 ir'I

¶919

(b)$pt-aEide impusned order or rhe^'rst ilespqndenl^{ar!?g21jQ,9i?q?f} l!_gfP

¶920

yyith ploceedinss in Form GST DRC-07 vide R9!,^N-o. !DQpQQ2aq99q99.? qur.o zooa.z024 lssued by the 1st Rgspondenl^for lhe^t4{ Pe1iO aPti!,

¶921

2019 'j to^{March, 2020as time barred andr,lTithoulhaving arjy} flS!?tulg ?i

¶922

'.:

¶923

tA NO: t OF 2024 1---,!

¶924

=.:;

¶925

Retitig4 underr^{Segtien 151} CPC^{prayilg that in} tbe^{cirppms!3qges} tFteg !l] the affispvit^{filed in support of the petilion, lhe HishCoyd mav b"} BlFePeg li^Stnll ptay of pll funher procqedinss^pursuant tq the^imougl'gd OlgPr ?$,rq: -13'o ?19, procee{insi in Fsrm GSr^DRC-oZvide Bef^No' ZD3EQgz4qggPBqB^d?lE$ ..-1i. 24.08.2.0'24^iEsued by^the lst^{Respondent for the tax psliod} 4yl' 3,91:1? M?rrcll., 2020^pqpding dispqsal^{of the WritPetition as otherwisethe Pelllionel} )f"ill PP^pPl 19 pevere lgss and harQship.

¶926

counssrf olthePetitio'"ffi fi L[,;6Hfl Hill'[=^R"r[0t',hi[LBB.li-^E co,,,'.r ror the Res^po"off i'ii-"L i i' )''6ir ;il,;icffi^{ooR 1ir-ii,'i'i"eiar}

¶927

Govt-pleadei ior state^{Tax assistedby sRt T.CHAITANYA KIRAN, AGP} Counsel for the Respondent^{No.3: SRI B.MUKHERJEE FOR SRI GADI}

¶928

PRAVEEN KUMAR,^{Dv- SOLICITORGENERAL OF INDIA} Counsel for the Respondent^{No.4: SRI DOMINIC FERNANDES' SENIOR}

¶929

SC FOR CBIC

¶930

¶931

W.P.NO: 36385^()F 2 024

¶932

Between:

¶933

M/s.^Shalrrnar Foods, Rep. by its Sole proprietor Mr. Akash Sainani 1_2024ulr. Hiisootpura Induslrial Area, Begii.4pet, Hyderabad Dir;t., Tel'angana-03

¶934

"PErlrloNER ANq

¶935

1 . The Srater^-.ax Officgr (ST), Beggmpet '_2 Telangana .^:' ':: .il etctg,Begumpet^.; I^Drvision, :^-r''

¶936

' +:i"ft*rt omroissioner (sD' Bgouqggf cilcle, Qesumper Divisio4, 3 lhe Qomm ssioney of State Tax, .The Sibte C$f Departmenr, Srare GST .;

¶937

, ffrsiffi Oepartment, l ?"5tT;ii Hyde ryi lilj ff tsl,|f,F,$:?.-$[",8,_'?*rE}:ffi

¶938

'y-,l',Tg"ff l?;l?isHll^jfi '.:,0",rr6,.rye?rtm?it'B,"il,j'rirriltrvE , ...RESPONDENfS ,.,.r,:

¶939

Petrtron un(ler r\rticle 2?6 of lhe Cqpsfitutien of lndia praling that rn the ' '!^- ;r^.' i crrcumstances st. Ied rn the affidavi! filefl ihereyrith, the High Ceurt may be pleased lo rssur) ,ar'rit of Mandamus or A-!y pthel appfopriate *.iit. o, order or direction declprrng .:' '- (a) That the inrpugned Order vilg refgg.qpge no. 2D36Q824109959R datgd 27 082024 and Slrew cause notics yigu ,efi-i n"' nq. 2D360524Q4g952g d?rqd 25.05.2024 cannor be sustained as the sc"{i! unergned i.e was reitner oig;afiy signed nor verified lhrcughe signaly1e as gDyisaggp/sp'egified undr]r rure 26(3) qf CGSTrules,?Q1t,ancliStobepet-q9ii9or..l.:,:

¶940

(b) That, alternativ€)ly, lhe impugned '.e.^{rde;yiQere.,ferenqenp ZD3(i0g2:lggqggB} -o-r* dated 27 08 ?024 anct Show cause noticg'vioe'no.'2or6rrro0i8*r, 25 05.2Q24 were brrrred by timitation'viO" flru-OgIZOZS-qf, OateO ,l ,, ,rra ;;i ', ' 56l2O2Q-Cf , dated ,t-8 i'.2.2023 and a1e to be sefaside. (c) That, arternativery rhe impugndd ordeis passed sorery on accounl thal petitioner had not filed ar repry cannot be sqslained, hence, the matrer is r.emitred back to the Proper C,ff ice,r for re-adjudication.

¶941

lA NO: 1 OF 2024

¶942

Petition under Section 151 cpc praying that in the circumsta.ces stated iD the affidavit filed in support of the .petition, the High Court may be pleased to

¶943

¶944

suspend the operation of the Order in^{Form GSTDRC-07videreferenceno} 2D360824109959R dated 27.O8.2024^{issued by the Respondent. passedfor the} tax period 2019-20 under the^{provistonsof the Act.}

¶945

Counsel for the^{Petitioner:SRI JAI KISHAN} $OLANKI Couns6i^{for the Respondent Nos.1 To 4: SRI SWARqAF oPBILL$,-qPgelal} Qovt^{Pieader for srate Tax asiisted b, sRl T.ctlalrANyA KIBAI!,AqP} gouns6l : ' :.', for the Respondent pRAvEEN No.s: $Rl KUMAq, Dy. B.illU.fHERJEE,toBEf!EAP].-i-. sqLl9lro6 FEry,EBAF",. ,f lryPla'-. I .r'.'' 'a

¶946

.P.N 364 2 0E 202

¶947

Pgtwe?if^:

¶948

M1s pIoJon Ener9y Systems l"td, Rep !Y itP A , Plol No. 40, Phpton Ene^tgy Svstems Lir4ited. $Pqich' ! nd a + A '.::1. PpilarEm,', : .' ' Jnn-l:: iirain M, Sangale^d dy, Teldngana, 99?32f,, 1r,F^ErlxtoNEB AN-q

¶949

1 Joint Commissioner^(ST). Nizamabad Diyision,^{NizaFaQad,Telapganq'} ? ilate^{oi Telangana,iep by its Sepretary (Rer/-enue),iStalq Tax-Pepa+melt:} S-ecrql3riat,^Hyderbbad

¶950

3 Union of lndia,^(rep. by^{rts Secretary(Bqvenue);'Nqrth Blogk,. Nilw.Opql} 4 eentral Board of lndirect Taxes and Custpmq;^{(rep. by ltq} thal[man)^9..PI filicy^{Wing, Government of lndia, Minillry of fiinanCe,NU.ry Og]li::'}

¶951

1fr.*rogPeu..r:

¶952

Fetitiop^{under Article226 ot the ceqqfitutlgn} ef^lrdia !:lfg thg! iq lhe circumslance$^{staled in the pffidayit filed} iherewith, lhe^tligh SByn fn'V^p9 ple?sed to iFsue^q Writ of^MEndampsor 4py^otlgr lqProPE?le ryr!!^{or g'rdef ot} flirectiog(a)^peqlare lotifica-tion No 0e/?023- Qentrqf I9, !?l"o 9]³ ?9?3^{qr.reNg{ficlliql2} No.96/2g23;Central^{Taxdated 28.12.2023issued'bv} 11e^{alD n"9gglo^t;l'n991} Seqtion^{16Q-A ol the CentralGogds gpd Qerviggs tal 4!1, zql} 1nd G.q.Ms.No.1:18^{(Telangana) dated} 25-B.2g23^{rnO C.O.l,t"No 1Zg Oelansana)} daled 30.12.?023^{issuedby the 2nd Respondent under Section168-4of the} TplangEnaGoodsandServicesTaxAct,20lTextendingthelimitationlqr concluding the adjudication^{of showcause notice issued under Seg|lon zJ for} lle lax^{periodAprit, 2019 to March, 2O2O lil 31.08.2024a9 ultra-yires'sectiqn168-4} of the central^{Goods and Services Tax Act.2017and as ultra-yiressection 168-4}

¶953

¶954

of the Telangana Go()ds and Services Tax Act, 2017 also manifes y arbitrary and violative Article 14 of theconstitution and

¶955

(b) Set-aside imgrugned Order dated 20.0i8.2O24 along with procreedings in FSrrn GST DRC 07 vide Ref No. zDg6oB2414o1B2J dr. 30.08.2024 ir;sued by the 1sl Respondent for llre tax period April,201g to March,2020 as lime barred and Sho. W cause Notice ini:iating the prqceedings withgut having any sigr)arure ag illegal, f i' arbrtrary, beyond time. .

¶956

A NO: 1 OF 2024

¶957

Petition unrter f)eclipn 1f 1 qEig pr"yiqg thal in the circumsrances gtareg in the affidavit fited ir supporl of the p.elition, lFelFiSh Court may be pieased fo gl?ll stay of all furlher proceqgipgs purgug'ql t" l?f. impugneC Or{er dirled 3a,pA Q,Q}! plons lr/ith ploceerJipgs i4 forrB G9F Flcrqz; yide Ref. No zD36o\z4140:!82J dt, 30 082024 issuec py thp^'f st flespg4p,ent {gl lhe tax petiod Aprr. ?g1g lo Mgrql.r, l02O^pendtng disposat of the Writ egf;iion ai'gtherwise the petirioner witt Ue put lo severe ioss 4nd hz,rdship_:,

¶958

Counsel for the e

¶959

Counsel for lhe Govt Plea Counsel for the Coqnsgf fog lfre

¶960

W.P.NQ:364 10F 2024

¶961

Between:

¶962

Mr. RAkesh Varma, S/o. Likhmaram Varfna, Proprielor r Mls.Sharda Baileries ano Metals, Office ai' Hot No 139/P, Kattedan. R;rjendri Na-qar, Hvderabad-5(t0077

¶963

,..PETITIONER

¶964

AND

¶965

'l The Dep_uty C rmmissioner (ST)STU_2, Saroornagar Division, 3rd Floor, ^^{GaganVihar,\ampally, HyOer6OaO_StOOOi "'-"}

¶966

z I ne Jotnt Con missioner (ST), Saroornaqar Division, 3rd Floor. (iagan Vihar, Nampatly, Hycerabad-500 0di.

¶967

The Commissioner of State Tax, CT Comptex, Nampally, Hyderabad Telangana-500 00'r

¶968

¶969

The State of Telangana, represented^{by the Principalsecretary' Revenue} Department (State Tax)

¶970

The Union oi lndia, t\ri;islry^{of Finance, Departmentof Revenue,Rep by the} Secrelary, North Block, New Delhi-110001.

¶971

-..RESPONDENTS

¶972

Petition under Article 226^of the^{Co.ngJitution qf lndia praying that in the} circumstances stated^{in the affidavitfileptfrereEith,} lhe^{High pgurt rnlv be} o4g in lT nalyre ollfril sf preased to issue a writ, Qrler gr dileitjgn ?gfi+r11]v Jvtandarpus^{or any other spprgpriatg',writ} {g,e-Jgri$^{o,8:9t gl9o 04 10'2024vlQq} Reterenpe No ZD361024QMe03r ?n$^{sno,11.$autF N?iir" q9t9o 95 pz zQ24 vlde} Reference^{No ZD3Q07240 2s't4BD as unsijne$,ifi$Oaf,'iri viglgtionaf RrilciRlesq1} natural^{justicg, wilhout jqlisdicllon} as^{ii is} Peised^{W'tnop1 the.} Tuthgrilv^{of law 24(} does^{nol conrain any signqture or tq i;sue apy ot6er} 1P"..Erte!ig!:^{\rytil or grdef aQ} this Hon'ble^{High court may deern *} 3,,q,^{Pr{per'19 tle faels and in the} circumslance? of^{thq case}

¶973

IA NO: oF 2024

¶974

Petitiqn under^{section151 qPe praYiQg th?l in} 1!9^{cirspmsla|cesslateQ !n} the affidavit^{filed in support of lhe pelition,} {[g^{HiS! cg1{t maV be pleasedto slaY} the reqovery^{of Penalty} 9t^{Rs46,63.5q59!li u!$ all coeJcive} llPps^lowaldg recovery^{againstthe Petitionqrby the RqPPqndgptsgyrsu4nttq the impug4s{} prder Qated 94.1 o 2024 vide Refergl-lp€^No,ZQ,61 QpaorynoqJ,

¶975

counsel for the Petitioner:^{SRI KARANTA!=!} 'IE ;;;;;irol^{the RespondentNos.i ro 4: sRtSwARoop} 998!!!l.iPlllil '-'^-Govt Pleader ior state Tax asslsted^{bv Sru.T'c4it11ry11 KlBau' ou'} counsel ---"-^-:' for the Resoondent No.S: SRt^B.MU-XHEBJEE toR^{sRl qADl} .. pnaveeN -:. . kuuef, oy,"g6ltqiloR gEllERAl.^{gF lNptA} ,. ,, .^{.._.. Ji} ,."j,^{- ;:.} ., :

¶976

.P.NO: 36425 OF 2024

¶977

Bglween:

¶978

M/s. Choudhary Brothers,^{Rep- by its Sole Proprietor Mr' Dayaram Choudhary} N'ot r'lo 7s7s,^fi aratha ;gr;-;J6;;'^{Nrs"le"Hvderabad,Medchal-Malkajsiri} Disl., Telangana-65 ...'ET,T'ONER

¶979

...'ET,T'ONER

¶980

AND

¶981

The Stare Tax Officer^{(ST), Saroor Nagar-lll, Saroor Nagar Division'} Telangana.

¶982

¶983

2 lhe Asst. lommissioner (ST), Saroomagar_lll, Saroor Nagar Divrsion, Telangana.

¶984

The Comnrisskrner of Slate Tax, The State GST Department, State GST , 9p1n11i1:i,l?e-r^{Office, Nampaly. Opq} !o^{GanJni srrbvan, Htb;;;;J.-} " li:^5-l"t? lt ,tetangana,^{Rep. by its principat Secretary, Rev,:nue} 1CI) uepanmer,t. Hvderabad-

¶985

5 Union of lndia^'Thrciuoh Joint gqptqt-afy, Department of Revenue, Ministry of Finance, N orth BblklNew oeirrii i iiobi=^{-'"' " "-}

¶986

Petition urdef Artiple ??A q!fi9 Cqr:rsliturion of tndia praying thal in lhg crrcumstanceq stated in 1ne iffiaavil filed therewith, lhe High Court may be pleased to issue Wrir erder cr Diiecfion more Da WRIT oF I\4ANDpMUS. dectafipg

¶987

(A) That ,r the^{'j /n} lmouoned^_"--v..vl,r Ordgr (t. .:.r: ylpg referqnce no. ZO36QB?4146795U .:: : dJllSg :,.,.. :::i1ir^,^{Qpds'how cgpusegoticeyide rpfsrenca no. 2D360524Qs{s1zed;red} 27.052Q24 cannct be sug-tained as ihe imprgned Order and Shoff cause notice are unsigned i.e. was n"i,nu, Oigir"ffy .iSn"O=no, ,"r,n.O ;;;;; ",r;;;il;; envisaged/specified und_qf fule 26(3) pJ CGST rutes 2011 and pre 1e pu ._e.f ,"i0", ol (B) Tha!, allgrnatively the impggned order r4ide reference no ZD36Qg24i!619or) dated 31 08.2024 ana Show cause notice vide no 2D360524r1545179 daie4 27 05 2024 vyere bgrred pV timitatiqn tide NN p9/2023_C I dared al1 Q3 2923 Anq :^{' l} 56t2023,Cf . flated -28 1Q 1023 and qreto be sgt-aside (cl rlet, a["ernal ygly l.f,e -,ppu_g,eqg o1igrp p4..ud sotety on gccqunr lhql not t5: a reely cannet be quste,ned hmce rhe marrer is yemitrsfl ::T:l::h1d ;,^: pack to the Proper ]fficq1 {or r.g-adiyQi"q,ariog,

¶988

IA NO: oF.2024

¶989

figtitioA under Se_clion 151 qryg praying that in the circumstances gtateq in the affidavit fJlgd in supflort of .:i the petition, the High Court may :.; ,n .".i iO spspend the operation oJ the Ordgl in Folrp GST DRC_07 vide reference no, ZD36O8:]2414E795! dateQ 31.OB.,,OZ| issued by the .lst Responde,t, prr."O tqi the tax period 2O1g,lO rrnderthe proyisions of theAct.

¶990

¶991

Counsel for the Petitioner: SRI JAI KISHAN SOLANKI Counsel for the Respondent Nos.1 to 4: SRI SWAROOP^{OORILLA,Special} Govt Pleader for State Tax assisted by SRI T.CHAITANYA^KIRAN,AGP Counsel for the Respondent No.5: SRI B.MUKHERJEE^{FOR SRI GADI} PRAVEEN KUMAR, Dy. SOLICITOR^{GENERAL OF INDIA}

¶992

W.P.NO: 36471 OF 2024

¶993

Between:

¶994

M/s, Swamy Ads, rep.^{bY its} Manaqino Partner, Mr'^{Gqrripoti phaskSraRao,} #2-1-41411 500 M4 ,401,^qEi Krupa {-eft ."ii^{ae-n-c.!---,$treeittd+,Nallakunta,Hvderabbd:} '4 !, i ..,PETITIONER::: ANe ''^l' :"

¶995

1 Qeputy Commissispqr^(9}gtg [ql),.Sgggpperpbad^{$-fU-Q1 Circfe'} Secunderabad Division. Flvderab6d. -:.t': :" .

¶996

2 state of Telarioanalieo. bi, itS"Chief Secretary'^and Special^{Chiel Seqfetary lo} Guvernnrerrr^(FAC): S[ateial ndbartddiit, $ibreiariat,^{Hvderabad '} ' i

¶997

3 Uhion ot tnoia'. reo. nv its'seclreEiv, Miiiistrv ef^Fin6nce, GqveiDment^{qf lndia'} 3rd Flp-or. .teevari De'ep Buildiru, San'$5dlMai9,^{New Delhi-110 001}

¶998

4 cenlral Board of lndirect Taxes=6nd C'ils1'oms:'CSr^{Policy Wing,} Government of lndia, Ministry of Finalge, Nefii'Oettii, itp. hy^rts CommissionQi^(GET)

¶999

5 Tfre Qfief Accounrs Officer, TggBTcilJ],_rderepad.^'

¶1000

...BFgpoNDENIq

¶1001

Petition undel Arligle ZlO o[ lle CAnstitutign^ol lndia^{pravir-rgthal in lhe} circumstances staled in the affidavit^file{ lhereyith,^the High 99yrt^maYhq pleased to issue a Writ of Mandagpqq '' 1'^' i;j or qny otler 1':r^{aPPropfiatewlil or ordel or} '.:j-:: direction.

¶1002

(a) declaring the Nptification No.?51?020e -^{.iz gentr9l} .:.;^Tal .:.^dated , .⁰³ .. 94 '.²⁰²⁰ .- ?nd :, li). Notificarron No09lf023Centrgl fay^{daled31.9.20??} "ol Nplifigatiq! 9:.9i Ms.No.!36^(Telangpna) iatel^2!.ll.zofB end^{NotillcationG.Q Ms} Y,]1e (TelansEna) qated 25 B.?Q23 issuqd gnaqi^ggction1qg;A ?l lhe Qgntr9!^G9q$p and^{services rax AEt, 2Q17extending} lhe^{liflllitiotl t':!!i11,^nlt:?yi:.1q1} of shovq^{cause notice issued under section} /3^{of the cGST} r';'^{Act. 2017 tor the lax} ''r"' '":: '': period 2017-18 lil 3'l .12.2023 as ullra-vires Section^{1OQ-A gt the CqntralGqgpp} and Ser-vices Tax ACt,^{2017 and also manifegtfYarbitrary and violatiyeArtiele14 qf}

¶1003

(b) declare thg impugned^{orderdated 23.12.?023and proceedingsin Form Q$f} DRC-07 in Ref No.ZD 3612230501802^{dated 27.12.2023 passed by the1$l} Respondent^{for the tax periodJuly, 2017 lo March, 2018as time barred, withoul} having any signatures and^{contrary to Rule'142(1A) of central Goodsand}

¶1004

¶1005

services Tax Ru es,11017 for not issuing Form GST DRC 0 jA wrthout jurisdiction; and (c) sel-asid,: the Form GST DRC-13 dated 12.12.2024 f <..,r the tax period 2017-18 to 2018^.19 issued by the 1st Respondent to rhe slh R,--spondent undet Section 79(1Xc) ,)f the GST Act. !PI?.V_"I^is fmended^{ai per Courr Order dr: 09-01-2025, videtA.No.3} ?f W_?+ in WP.No.3b471 ot 20241 .,",1r

¶1006

lA NO:,i OF 24

¶1007

.. ..i.it':.11 un'Jet {leglign^'lp1 qPC praying thal In the circums,tanpes El"tg$ ig Ihg Bffi$avit filed ia Sgppgrt of lhe petiripn, rhe HiSh Court may be ptqqseq'p giqgi Play^{of all fudher p69cee{ingq purspapt to rhe imppgneg} ordqr a41s6 Zt,1Z.efii;lj pld pqgceqQilss i4 Fglm q$r DRc07 in Rsf NqZD36j2230Fa1B0f .iigi l:'.1:',i?':^{F?i'"q.hvthg rst Bespondentfot lhe lax period July ?417 tgrM;I.ii,} 2018 pqnding dispospl of the Writ petilion as qtherwise fhe pelitiorrgl wiff bg pg1 1-g .:' .^, ' severe .loss qpd h;rrdship.

¶1008

IA NO: 2 OF 024

¶1009

?etitign^{under secrion .r5l cpc praying that rn the circumstsrlges} plaled i0 Ihe affidavit filgd in suppo( of the petiljon, lhe High courl may oe pteaseo preaied tq^ggsppnd I!9 nrcqgedings ptlrsuant to Fo1ry GSI DRc-13 dated 1? 12ij024'w Ilre^{tax perjg,C 20} 17-18 Ia 20:,8-:tg issued by the 1Sr Respondsnl to ine'p"ip Respondenr gnder $ection 79(1xc) of the GST Acr, pending. disprsar of the lflr.il PetitionLs olftgrwi;g the petitianer will pe pq1 1p severe loss ar.ro frardship.:'^', '.

¶1010

gounsel for lhe Petitiongr: SRI KARTHTK RAMANA PUTTAMREDDy Counsgl for l.hg Reqponddnt Nos.1,2,4 & 5: SRt SWARqOP OORIL.LA, Spechl Govt Pleader: for S.tate Tax assisted by SRI T.CHAITANYA XtnaN;"nCp coqnsgl for the Rgspondgnt No-3r SBI B.MUKHE8JEE FOB Snt Cabl ':.: .1i, :' PRAVEEN KUMAR, Dy. SOLlctToB GENERAT 6F tNptA .

¶1011

.P.NO: 36581 OF,2024

¶1012

Between:

¶1013

Dwaraka Das Manivar. S/o. Vijay Kumar Maniyar, Aged about 59 years, plot No. 87, Survey trto. Z3a,^n'ojd N;- iij,' g;i",''err"nrsi,,^-riije;;d#. Rangareddy,^-'elangana, 500037 "" " ",-

¶1014

¶1015

AND

¶1016

The Assislant Commissioner(ST), Fatehnagar Circle,^{HyderabadRural} Division 4th Floor, Mayur Kushal Complex, Abids,^{Hyderabad-500-082}

¶1017

State of Telangana, Through Principal Secretary^{to Government,Revenue} Department (Cbmmercial Tax), Hyderabad, Telangana-119^qOt -

¶1018

3 Ceirtral Board of lndirect Taxeq aird Customs,^{GST Policy Wing, New Delhi} rep by its Commissioner . l'

¶1019

a. Central Boald.of lndirect faxep 34d Qygtgms,^{GST Policy Wing,} |{ew^Delhi ',:"::'

¶1020

r.qp 'f by il$ Cq{missliiner^' 'r}^;' RE9PONDENTQ

¶1021

i:,: ",,

¶1022

fetitipp^{underAr$isle zfo oJ} !!.9^{CggsJitutionol lndia poYil? tha! in lhe} circumslancg$ stated in tft" ftr1giil file{ lherewith, lhe^High .Qgurt^{rJay be} pleased lo issue . . a yrit, | order, gr _:. :: dig-eclion ':.1 qg(g ,;,':^pErticYfarly oneⁱⁿ ![rg^{nalure of} I

¶1023

i. That lhe impusngd ordpr^rlldg Ret9r96ce No 2D36q424999..43?4^d?!eq 30.04.2024 p?sqd O, 159 tst lgpnona"nl^{undsrthe provisiong} 9f CGST/TGST 491, ?017 9s QB!?g vpid, arbitrarv, illqgal'^wrlhQ!! Jurisdictiqn,^{viqlgtive gf t[9 plinciqlgsof naturaljugtiqe qp96 from being} violative qf Arlicles 14, 19(1)(S) a}d 165 of^the Conslrlution^{of lndia,and} to cpnsequently .i set aside lhe Eame a4d^{pass such fu(her} Qr^othgr or(g1(s) as t[!.s Hqn'blp^gou4 may deem^fit and^{plpper in t[9} ciJgumstgqces gJ th-e pasg,

¶1024

ii That lhe Nqlificqtign .4 ,. '..,i : No. t,t o9/2023-G.T ,.:i rili) ,:,. ,.^{dated 31} 93^{20?3 aod Nqlific?lioo} Np. 56/2Q?3-QX -s dated 2qJ2.2029 ipsue{^bv Bgspq4lea1 !g ? }t^tqug. 'lir^' '!' : ': ';:ⁱ

¶1025

Respondqpt Ng, 4 and ceqrggOon$lng^{GQ Ms.} No :l1B^{dated 25} Q8 ?Q29 issued by Regpgndept N9, A *n1pp^gxtendeg lhe^{timelirait fo1 pas,qiqg} the^prderg, arg yithgut Alll[gtiry 9f bw^and ultra vires !e^{tng seqllgq} 73(10) of lhe GST ry9tz!1T, and $gctiop^{18BA of} QST Aqt, 1A17 ?gE vislptive oi rrticlqs ri, rs(tXgl z1 11.oozas^{of the constiruliqn ol lndia}

¶1026

lA NO:1 O 2024

¶1027

Petition under Section 151 CPC^{prayingthatin the circumstaoces statedin} rhe affidavit filed in support of the^{petition,the High court may be plgased to sley} operation of order vide Reference^{No. ZQ-360124O89432Adaled 30'04'2824} passed by the Respondent No. 1.

¶1028

¶1029

Counsel for the l)etitioner: SRt P.VENKATA PRASAD FOR SRt MD. SHABAZ Counsel for the tlespondent Nos.1 & 3: SRI SWAROOP OORILLA, Special Govt Plearler for State Tax assisted by SRI T.CHA|TANyr" KIRAN, AGp Counsel for the Respondent No.2: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLIC]TOR GENERAL OF IND|A Counsel for the tlespondenr No.4: SRt DOMINIC FERNANDES, SeNiOn;: SC FOR CBIC

¶1030

WRIT PETITION t'lO: 36613 oF 2024

¶1031

Petwegp:

¶1032

V1:.. Hjmr.gli^{lnfra Pvt Ltd, Rep by} ils^{AurhorisedSrg} Datqry, H. .No. 0='!r 2931 4lAt 1, I )wa rak Nagar Coiony,' Snlitb_et, Hyderalad Teradgana^_&.-oo ::,^. . ,.' ?ff,' AND ,1iE=t!{'o"Ft!

¶1033

1 Ppeuly.qq^{rmissiener(ST)- I , EnforcemenrWing-1} , Hyderabad. : , -$-#te^Iiei!

¶1034

' -8"1i,ff.i['3g"?.l3i.'."3i,^{til[::B;!"" tp Government (Reveiue)'}

¶1035

{ !h1on,pf^{lndiq. (lepby its Seo'retary(Revgnue)), North Btock,} New Delhi 4.^gientlq] Boar'o ol Indirect raxes and cusloms, (rep. 6v rts chairm'a*n) GSr _ liq,py-.Yving^{Governmenl of lhdia, MinistiV of Financ6,} t'tew Oetni^{' li} :

¶1036

1. l9lCl:Bank t td, [)oor No 2-92-2t9, StoneiFiidqe Center'Ooo Coolie ..,!'' '

¶1037

(pndap,ur, Fyderabad. Telangana 500033^-

¶1038

, RE.Eiory,DEllIq

¶1039

Petitiog under a,rticle 2?6 q! nu Consrituripn q{ lndia prayi.lg theJ irt !1.!? circum$lanc.e.9 sta:ed in the affidayit fited lherewith, the uigh edurttryray pg pleasefl to isgue p Writ of Mandapyg or goy otlrer appropriate Wijl o, grOqg g; directio4 ' '"'^i' :''. (a) Deqlare llolificalion trfq.09/!023.Qqntrat Tax daled Aj 3 ?0?3 ?Eg N.oJtfi€?llRB No 56(p23,$entra Tax dated 28.122023 issueQ'by lhe at;r ne;p.ginOeit ,nfif Section 1oQ-A of ther Cenrrat Gpqds and Servicss f9x no.1j',Ai, gii G.o.Ms No.,!1p (reilans-ana) dated zoB2oZ? and G o.Ms,N" ,t_d frgii"reA;i dated 3-0.122023 rssued by lhe f1! negpbi,oear under Sectiorj',lpr; "i pf; Telangppa Ggods and services Tax Act, 2017 extending the ilmitition toi Qonclud'ing lhe adju Jicarion of show cause notice issued under Seqti?n ?i, fq fii tax peripd Ap1il, 20'9 to March, 2o2o rm 3'r.0g.2024 as urtra-vires sectiqn 16g-a of the centrai Good:; anrJ Services Tax Acr, 2o1r and as urtra-vires sectiqn jqp:4 ef^the Telangana Gc,ods ano services Tax Act, 2o17 also manifestly ,roitie.vtnq

¶1040

¶1041

(b) set-aside impugned order dated 28.08.2024 along^{with proceedingsin Form} GST DRC-07 vide Ref. No. 2D360824'122554C^{dt- 28-082024 issued bv lhe 1St} Respondent for the tax^{period April, 2019 to March, 2O2Oas time barred and} without having : any.. _.- signature on^{the ShowCause Notice as illggal'qrbitrgry'} beyond time, and^{pags grtqh otfrer oldqror orders as the Hon:ple Cgtla r.tgydFFr!} ; ';''i'l -:t' - - 'i'' fit and propqr in the'pircq.'1.ir.stanpes^{gJ tt-recqse} (c) Deqlare '.' that :".. the i,:. reqqyery proceedings ,:,: , " ; _ initiated as rllegal^{and direct tne 5ll,t} Respo4dent ' .' 1o ': de-figeze the "l . ,.': i^aqcount 1: r'.^qJ ',''^{the Petrtione t.}

¶1042

lA NO: I OE 2024

¶1043

Pptitioo^{undgssegJlgn 191 QPA prayine} lnq,:^{,l: drtms!i:1:es.9ft:il:} rhe affidavit " fllqd ''i " in guppo6 i:. :"'^{of the} Pptilien,^{tDe High Cou( mayDe Bleased to glqll} stay of all further^prpceeqing" prt.rant^{to the imppgne$ Order daled2S'982p2!} along -,iih^{pleseeqings'ipForm GST DRG07 vide Ref, No 2D380824'122554e.} dr2l.o;g.2044 issug$ by the^jst Beqnongell^{for the} l?x^period ryrill ?019^tP March, 202Q^{pendllgdippgsal of the Writ Pgtilion as othen lige the Betiliqnert/yill} be^{put to seyq1g losS anQ llardsftip.':}

¶1044

lA NO: 2 OF 024

¶1045

Fetitipn under Seglipn 151^{qPCpraying lha! in the circumstanqesstatqd In} the affidavit filedⁱⁿ 9ypp9(^of ffre^{pgtition, the High Cou(maYbe pleasedlo 0119t1} the sth Respondent ',r ir:. !o^dg;freeze il..'^the ?c9ounl 9f . ,t.^{thq Petitiqner'}

¶1046

Counsel for the Pglitionq.r:^{SBI K.P.AMARNATH REDDY A]'lP-S.Tl^[q'l:Il.B} AHMED FOR M/S.^{YAMMANURU SIRI REDDY} counsel for the Resoondent Nos.1^{& 2: SRI SWAROOPOORILLA, Special} --- toriii"ro"i-i"t SLte tax assisted bv SRI T'6HAITANYA KIRAN' AGB Counsell ' ' for'tlie Respondent No'3:^{SRI B.MUKHERJEEFORSRI GADI} Pnayeeru^{KUMAR, Dv. SollclroR GENEIILQI^'Ip'I} ' counsel for the Respondent^No.4: SRI^{DOMiNlcFERNANDES' SENIOR} : vvv!rv-,r1' '-' a,:- -- .;. -" . sc FoR cBtc

¶1047

Couns-e! for lfe ResPondent^No-S: -

¶1048

¶1049

W. P. No : 366 1 6_( tt-.292 !

¶1050

Between:

¶1051

M/s. Hima Sri lnfra Pvt Ltd, Rep by its Authorised Signatory, H.No.B-'l293t4 lA- 1 , Dwarak Nagar Colony, Shaii<pel, Hyderabad, Ielangq;rs -p80 q08. lf.

¶1052

...PETITIONER AND -.,',

¶1053

2 ue), SJatq Delhi

¶1054

I3 n) $.sr 5

¶1055

crrcum pleased to iSSUe r U/-rt of Mandamus or any other appropriate ,,Vrit or grdgt Ot :i '' :

¶1056

directiqq

¶1057

(a)^peql4re Ngtificrtron No 09/202i-Cenrrqt Tax dated Q1.3 2023.ilg Nolificqligp No.56/?023.9entral Tax dateQ 30pt/024 issued by !f9 alh neEpoadeal un{gr Section 168 A o' the Cenrrat Goods and gerviges fqa n[t, Zglt^'l|nA G.O.Ms,No.118 (Tetansana) Cared ?tr8.2023 ar4 C.QMs,No rfg fr"iirsAn"i Calso^{Ag p.2023issued} by tfre 2nd aeqpopoeqi unger Sgctiohtlir-6' ,',[9 Telqngana Qoods anrl Serviges Tax Act, ?012 ext$nding thq lirnitglioa [g,J concluging the adyr dication of show q?use nglice issued'under SegJign Z! fo1 qfs tl Per]gd.A1r,1,²⁰¹⁸ to l[arcf,2019 riil 39.04.2e?4 qs gttra:vireq Sgctierr r6g:.i : ol the : Gentral ,.. Goocs ard Services Tax Act, 2017 andai ultra-yires .bectisn 169 a :,i of the TetangEna GTods; qnd Services Tax Act, 2017 ats,pmanifestt{iiarni{lrry;n; violativg Articl.e^.l4 cf the: Constitution gnd - i 'i .' l; :"

¶1058

(b) set-aside impugnecl Order 28O4.ZO24 atong wirh procegpinS.: l,! F?gn gpl 0Z vide Ref lto )7-D360424012g70g dated 2804'.2024 issusQ by the:,1gt IRC Respondent for the tax period April, 2O1g lo March,2019 as time baried and Iryithout^{having any signatures} and pass such other order or orders as ttre Honbie gourt may deem fit and proper in the circumstances of the case. (c.t' Decfare that

¶1059

¶1060

therecoveryproceedingsinitiatedasillegalanddirectthe5thRespondentlode. freeze the account^{of the Petitioner}

¶1061

h NO:1 OF 24

¶1062

u ndqr Section^{151 CPQ prayingthat in the ctrcumslallges Pt"tqg} i4 fiptilibp lhe^{affidavit fi!ed iri quppgdof the petilion,thg HishCourl may be pl'easeQ !t 91f,it} ngs pursuant^{tg theimpugtlqdQ1.{er28.04} 2?24 ?g# PtaY^{of- 9ll f} t$!o PiP""sgi Pl99eed^!ns! FgSrn T DRC. 07 vide Bef No. 4p38^A424Al?97 99^q?i".4 28 A4 2p24 l:^{i"?tyed bv the 1st ResP-ondent,Pr lhe} 1px^pgliod |prit,^?018 19^M$sF; ?Q19 osrding Qi^{spggat ol} fh^{e Writ Pelilion aA I IherWisq lhe Peti!ionet y"} rp-je ....,,..'-%qllt revPre lgss eng^hq#shiB,

¶1063

lA No: 2^oE ?,024

¶1064

ietltiqp lrnder Seclion 151^{CPC praving tha! in the cirqsmstqlges ?t::9} il rfre aniiaviilib,o^{in guppo4 of the pelition,thq Flish Coqrt mav be pleaged} 10 diI'gqi ' ' the^{sth'BesPgngeQtiooe+reezethe accouQt sf the Petitioner'}

¶1065

Qoqnse'|^roI !!e^{pe!!!ioner: sR|} ifi,f#IsAt#Ii?'iliixis5'#-fi i-Eri$ Counsel for the^{Re.gpondqntNos'1 & 2: SRI SwABooPooRlLLA'$p-e-cial^'} uv-.sR! r'ctrArrAry11 51gl"raa ""' -Et"-ifr'&iliil $rfi; t,, ".iisteo e"v"dj"'"r'!li,b+',r".SEiiJ';iH:B#351,'di5Ft?Hff A?'uf 'o' '^{'- '"Ent} N".a'lsni otjUiNtc renryfruors,^sEf!]o8i: counsgl fon fhp ReqPoaf, . SC EqR cqlc qcuns,q!toq$e nggpondqnt No'5:^{,'""':r.'J -z'}

¶1066

.P.N r 366 OF o24

¶1067

Petw^eqn: ti

¶1068

M/s. Hima^{Sri lnfra hLtd' Rep by its AuthorisedSionatory' H' No' 8-1:} (til;A:f^{d;;;;ii -N;d' E;i"']lv,'s[liiili, Hioerabao'Terans:ana-500 008}

¶1069

."PETITIONER AND

¶1070

I 8t313 ii+"T,E:i-J,H'ff^{ffi 'JyfJ[:';'':8SI3?##'ffi*-'"r'gf arq rqx} Qepartment,^{S-ecretariat Hvderabacl}

¶1071

3 Union of lndia,^{(rep by} 'tJ^{3"tiJ'[i11tnevenue))'North Block' New Delhi}

¶1072

¶1073

4 Central B lard of lndirect .Taxes.and.Customs, (rep. by rts cl airman) GST _^{P_glicyWr,rg,C)overnmento,} lndia, nainistry oi'f lnance, New Delhi 5 rclCI Ban,(-Lrd, Door N22.s2; iig, Si.';"iidl. CJrtE,o'p-rj',iJlji". Kondap,-rr Hyrlerabad, Telangana SOOOSi^-"-

¶1074

.,.RESPONDENTS

¶1075

Perilion u nder Articre 226 0f rhe constitution of rndia praying that in lhe circumstances slated in the affidavit fired therewith, the Hign court may be pleased to issue a Writ of Mandamus or er.ry ot[l;r ,pproorui-. *iii ", 0"... ",

¶1076

(a) Deqfpre Nolif catlon No.09/2023-Cgntral .Tax deled g1.3.?O2ii znq Nolificalion !1o.56/2023^Cent.at I'ax dtated 28 12,,?oze'ifegegfpy tn,g ofb, nurBpro.r, ,liq, geclion^.r68-4 of the centrar cooos ggir _s"ervigis r,"r a,ci, zo,tz gnp p o.Ms No 118 rTeransana) dared zsB2g;z_A a1d erQ,rrllq,Np rio fr"rinsqn") dated 30.122021 issued by the 211d Reqpgndent upder SgAtioQ 16S_4 of lhg Telqngana Goods prrd Services Tax Act,'p017 ex$nding tf,9- qimifaiion fgr rf,U concluding the adjudrcation of Show cAuse nglice iqsug.E under S.fgtlpn i1 "r lax^period April. 20lg to March, 2O2O tnt 3j gq.2}?4 as Ultra_vires'-sectipn f OA_n Bf^{the CentralGoc} ds and Seryices tax nct, iOtll ".0 ,i , ir.;r", iltil,n ;;;; pf the Telangana ,loorts and Serviceg Tax fle!, Zill u,lso;".,;;;;jrirrr *, violative Article^.14 of tre Constitution and

¶1077

(b) Set:?sidq imprgned Order dared 39}B_.ZQZ4 qJong wirh pIgcegElpnq !n Fsrm 9ST^DRC 07 vrcte Ret No 2D360824138144g al sd,Oinzoiq issuegiy tnq rsr Respondent for ,re t.rx period Aprit, 20t_s-:to'Ua"rgll;t; ,;il;,r;; 4pplication^{er proc:edinspanQ} wllsur nayiqg ary "rn6rri ,. ,,[ui "rririr, peypnd time, and pass such other erder o, ord"o es tfiq;flon,ple Cl.y.t miy a"em fit and^proper in the circumstances of the cqgg,

¶1078

(g) Decfare rhat rh': recovery proceedings'l2itiatgd a9 llregpl and djrecr rhq 6r[r 1 : : ;:: ' Fggpond"nt !9^{de-fr geze} the account 91 rne eifitioaer

¶1079

NO:1 OF 2O24

¶1080

Petition unde' Se't;tion 15'r cpc praying that in the circumstances stated in the aflidavit fired in supp,rt of the petition, rhe High court may be preased to grant stay of all further pr,rceedings pursuanl to the impugned order dated so.oa.ioaq plong wirh proceecrirrgs in Form GST DRC-07 vide Ref. No ZD36r)824 13gr42; d1.30.08.2O24 issue( bv the 1st Respondenl for the tax period April, 2019 lo

¶1081

¶1082

as otherwise^{the Petitioner will} March, 2020^{pending disposal of the Writ Petition} be put to severe^{loss and hardship"}

¶1083

Counsel for^{the Petitioner: SRI} - '^{K'P'AMARNATH REDDY AND SRI MD'A-SRAE} anrrrio FoR^{M/s.YAMMANUf,U-EIFIREp.DY} cqunsellqr the^{Respondent Nos.'! & z: sRl $!f[ooB oQB!l!4,.9P-4^-} Govt Pleader^{tor st i. i"i apsisted bv sRlf'cHAlr|t'YiflmttliIGF} coun=difi'itt"^{ietpondentNo.3: sRl B'M.U.II.EryEE EoB SFI EAPr} 'i i.. oaviEit iiuueh. ov. SQltclros^{oENEBAL 8F INPIA} [.t AN^a E, '^tlflet ; Isii, =FJ^{ro p} $e^{nel pon d e nt N o' 4 : tB l"'"o$,$':} $tT : ' gSU*i!^fop fhe^{RggPo4dqnt Ne-s;} -

¶1084

N 36 20r o24

¶1085

F,,.i.fl5rn,

¶1086

Elwar-aha^Das Maniyar,^{S/o VijayKuma} r Maoivar, Ased aboqt P9 Y99rg,^Pl,o.l Svcie, Baldnag;ir;^{HYQer:abaq:: Rqn99} ffo. Aie'l Survev^{No'734,Road No 20.} '"::i r': :' rsjL.loi;^{tetangana 50oo37} ,4. , ,..gETtrroNEB';. A"P

¶1087

¶1088

? 3 ':t l

¶1089

¶1090

B,etitig,n undet^{Article 226 oJ t!'re CqnslitutiQng! lndip} PraXi4g^{thBJ in lnP}

¶1091

eir"rrqLn"i;^{staled in the affidavitfilefl lherqwith'lhe High Qpurt h'Y B!} pt"u".g'to^{is*=qu . writ, otder, 9r direqtionmgie narticulallv9A: i' th!} "it1*^{el e} '

¶1092

Wril of^{'MandePus(eclaring} i, f.t"t tne^{imgugned order videReference No 2D360424qq93118dqlil} i1

¶1093

" iii sglq+ zoza-pa:seo uy ine rst Respondent undgr, the^'n iyitr".ii

¶1094

CggrnCgr nct,^{20'17 as beilg vgid' arbitrqry' illegal'wit[gu]} jurisdicticn, violative of^{the principlesof naturalju*!::} :e"1,t::11"'nl viol.ative of^{Articles 14, 19(1Xg) and 265 of the Constitution9f hdia'} to consequently^{set aside the same and pass such fufiher or olhef} ^19:q

¶1095

¶1096

orde( ;) a s this Honble Court may deem fjt and proper in lhe circurr sta nces of the case.

¶1097

That the llolifica.on No- 09/2023-c.T dated 31.o3.2023 a,d Notification No. 5612023-C,t clated 28.12.2023 issued by Respondent No. 2 through Respo rdert No 4 and corregponding Go Ms. No 118 Cqtep 25.08.2021 issued by Respondept lt9, Q wtrigf gxteDded lhe time timrl for Or.Ulnn the grcers, are without afrtbqri[,?I law and ultra virr:s to the seqtion 73(10) of the GST ept1O,17, anQ Qgcrio_4 10gA of GST Act, )0.1'and^ violatrvrr ot;rrticies 14, 19(1Xg) Zl iOAZAiSof the Consrirulion oi tnoia - . r: i,::, ,,:

¶1098

lA NO;^,t OF 2024

¶1099

Petition un,Je( {iecrion jpi qpg prr}llq thal in lhg cirsumsr4nses _slarg{ in the affidavit fited i r support of ttre perilion, f[+"n,ni""y,f'ruy b. nteu*q';,";;"; to stay operatio.r o, order viOe Refer;ngp Ng 'Z.gZAOqZqOAg3.t 1G' dared 1 . 30.04 2024 passe j bv the Respondent No. i. ,,' ':

¶1100

counsel for the p,rtition:r, ?ll p.yEryKAIA ERApAD.EgR SRt MD.SHABAZ counsef for the R,ripondenr Nos.1 C, 3;'siii $. iiAEoop ooRlLLA, Speciat jxo" .",,.:i;'.?i"jfl :::;"J":rjiJ::lui5,i,tft Er;g-ta"rr.,"o?Gl"il p R A V E EL !( u.q4E, ov. iQr_ rEj-i-o{ 9E ii ei. o i 6I'r n o,n counsel foy she Re.spondent No.4:t$iiiD6.$i[lc-FER TANDES, sEltltoR r sc F-gF cPic^..

¶1101

W.P.NO: 36705 0F 2024 T--:

¶1102

Betweeo:

¶1103

3ffi:ffi1rf3ili"il;t"::o_B1s^p,r He,^t-3-zTtz, Hill Stlegt, Banig9n1, ...PETITIONER AND

¶1104

1 The Slate Tax Offir;er, Mahankali Street: Rp road 2 Circle. Secbad Division,

¶1105

' #rt flS;'Ttt lommissioner, Mahankali street- RP road 2 circk-', sec,bad 3 lli9glrissi me-r of State-Tax, The State GST Departmenl, State GST , ffIsl:?"J?, flT;: ;)"rpatty,^{oppto 6"noni br,iJ,iil iivo} J,X6""0""' Rep' by its Principal secretarv, he'1Ji'e"rcrl

¶1106

Department. H roer.oa}

¶1107

¶1108

Union of^{lndia, ThroughJoint Secreta-ry Departmentof Revenue'Ministryof} Finance, North^{Block, New Delhi-1 10OUl} ...RES'ONDENTS

¶1109

...RES'ONDENTS

¶1110

Petition under^{Article 226 of lhe Constitution of lndia praying that in the} circumstances^{stated in the affidavitfiled therewith,} l!''t l'lSn^'Q9'"t 'uy uq pleased to issue writ^{order or Directionmole pprticqtqrly,o-!9 in tfe pgturqot} WRIT Of^{MANDAMUS, declaring'}

¶1111

(A) That the^{impusned orders vide reference} Uos ED39gfl241??413^d.aled ?o^{M ?g24,203609241317472da.ted2e l4 ,2!024;an,} +"e89'_tff,],',f ,i1t:: xO.QS.2Q24^{a-nd Shpwcause noticesvi{q refergncq Nos' fDqq9922'Q31991q} o"t"o^{qo.oe,i 022, 2D36W240606000oateo 2s,d5ZO74and 4wbg'24o9621'4'B} pateo dr.os 2o 24^cannat be^{sustained as rhe imp1.;snqqo'g,q{?} 11{ !i:V^"iytl potic".lr,"^{pnsisnedi.e was neirher disitaflypiong$nor'."r!Xl,!lg_rln} i- signaturg^{as envisased/gpecifiedundet rule 26(3) 9f cg?T r!l9s' ?!1I and'reto}

¶1112

(e) r.fiat alternatively,^the irlpusned^{olflers vidg rQ{$FncQt!gS'} d' ?n i^o *^{oui or .r} ) 41 4 s^d a^{ted 3 o} eB^{2o2 4, 2D 30 0824 1 3 1 7,,47:?d e:.ed/F} :: :8 :!:: 2D360824139^{142G dateQ30.082924and show cauqq nolig.es te[gre4ce1;9q'} 2D360Q220qx531S^{dated06 oG 2022, zD36o524qoooQ90 g?19d ?9l?5,?Y?nd} zD36O5?40g62148^{dated 310520?4were q'arredoy lihitatipn vi{g NN ggtzv.z?:} cT,'dated^{zi ol zpzs and 56t2O23-CTldated 28 1'l '2Oi? ang are ts pe 9'9t-asig9} p) rhqt, a[ernarively^{the impugt]qdora91qpg9sed sol-qly o4 qgcclnt th?l} pelitioner^{hq! pot} filed^{a replv cannst p' suglgine!, heft} l|g '?!'lBI^{i" rernlllFg} back tq the^{ploper Qfficer for re-adjqdicatioo'} :

¶1113

lA NO: 1 OF 2024

¶1114

Betition^{underSection 151 CPC praying thatin the cirgumstqnpes qtatqflin} the^{afr;;avit'filed in supportof the petition, the HighCourt may Qe Pleased to} gyspenQ the operation^{of the Ordersin Fo44GST DBC-02} 110"1'.e1"'"-n9e,N9s: 7D?6oA2413s4743dated3o'o8'2o24,2D36o824131'o:'*'U:^:n:O:^:'::,'"0 2D360824139142G^{dated 30'08'2024 issued by the 1st and 2nd Respondgll'} ' ,n{o ?n rrndpr l he pn rovisio ns of thg^Act. passed for the tax^{period 2O1g-2Oundert}

¶1115

¶1116

Counset for the petitioner: SRI JAI KISHAN SOLANKT Counsel for the Respondent Nos.1 TO 4: SRI iWanOOp OORILLA, Special Govr^pteader for state -Tax_a:"1:L.d uy snt i.cnarraruiniiha-N-, itp counser for the Respondent No.S: snl a.MdxHeh.JEE FOR SRr GAD| PRAVEEN KUMAR, Dy. SOLtCtToR GENERALOF rNola

¶1117

W.P.NO:3673 o oF 2021

¶1118

Between:

¶1119

Qwarala t as hlaniyar, S1o. Viiav K lpar^{jt{a4iyar, Aged about 59 yeprs,plot} Np^{AZ, Surveylrip.} Z3a. n'o,4a' NS.,:' ?0, Svciq.^-Batan"gil tiiO!ii6"j; Hangareddy, Telangana; F0003,2. '^{'t 'l'} ANB ::.lEr.ryloNE8

¶1120

'I[",.flTf^,f ?,ei,ru..",iit?:_ffi&crH#;n:t:.#ffiJ,,"",,

¶1121

1. Qnion'of tncria. Miniitri ' New Delhi 110 001 I '

¶1122

S llate of Tel rngana, Through pri4cipqf gs6Ltary to Governme:nt, Revenue Uepartment⁽ Cornmerciat. iax), HyrieihFiO, iEiJngana_ r r o or) t

¶1123

' |,.'i:l'; 1,3t1,#l l3*:?'*"^{ail ili;6;; ;63? p"'ri.vinuj, id rvewoe rrri}

¶1124

.,.RESPONDENTg

¶1125

Petilron uncer Article 2?6 al lhg Cgngtitutign of lndia pra\tng thar in the circumstances sta:ed in the affidayit filed therewith, the Hrgh Court may be pleased to issue a writ, order, or dlfegUon moJe particufar,, on.",n ;";;';; Writ o, Mandamus leclaring

¶1126

Tfat llte im:ugrred order yigg ReIEIgnce No. 2D36042409243gg datgC 30.U2024 pqssed FV qq rs $g.gnogdent undeJ rhe provi;lon,s'g{ cGST/rGST A,ct, 2o1l Qs b6iig v916, lrbitrary. iltqg3l, witfrout

¶1127

jurisdictiorr, viofalive of thg principtgq of natural justice apart rrqf, o"ing gf the Constitur,o, or rnoi",'anJ

¶1128

violalive o14r1 gtgs 14, 1g(Xi{g) "!a2os to consequentty set aside llru ggm" ald pa5s rr.n rrnn"rtnr. "*;l circumslances ordg(s) as this of the HonoraQlg case. r Court may deem fit and propel in lhe"

¶1129

I That the Notifi:atic'n No. 0g/2023-c.T dated 31 .03.2023and Notificarron No. 56t2023-C' dated 28 12.2023 issued by Respondent No 2 ,n.;"i Respondent No 4 and corresponding GO Ms. ," ;;;;r;"; ,; ;;.;;; issued by llesoondent No. 3 which exlended the time ,,r, "; ;;";;;; lhe orders, are without authority of law and ultra vrres tp tne sectioi

¶1130

¶1131

73(10) of the GST^{Acl 2017and Section 168,4 of GSTAct' 2017and} violative ol articles^{1a, 19(rXg) 21 and 2Q5 of the Constitutlonof lndia}

¶1132

lA NO: 1 OF 2024

¶1133

Petitiop undel Section^{151 CPC} Oraylng^{thal in ttle cireqmstangesstatedirl} CSP4 may be Plgaseq^to Elay the affidavit^{filed in spppqrt of the petition,} !F,8,''g! 40924.'iir: 3{9. datqd-^3a041921 operatien of^{order vide ReferenceNo. ZQ360f3} passed pV th=e flesPgndqnt^{No- 1'}

¶1134

counsel for the Petitioner:^{SRI P.VENKATA} RRAQAD EPR^{SE!lilP:qHA?Y} ;;;ffi i;;;ii;;:::r.','3*+:::,:,.'f ii,gt6t?6?r?Hrtriil"^iji"t so,n.Er-ro,rheResJ,Roiid;I""i:,,;ifl B#g"SlrffiE$.fillfflfiiilr^ counsel^{fo; rhe RespondentNo.4: SBI ogu[litc} EE:R!!ANqE?S,^{SENJoB '} sc FgF cBlL

¶1135

W.P. NO: 36759^OF 2024

¶1136

Between:

¶1137

Shehnaz^{Traders andExportsPvt Ltd,} .+-3-77Q'^{nlSlreqt'Ranigun!'} iiJe,jnaa Disr , l^{etangana-03 Bepby ilg Diiector '} .;'::, ,..pETlrtoNEB :

¶1138

¶1139

The Assistant^{Commissioner,Mahankpli$tregf RP road 2 Cirqlg}

¶1140

z in" iJ,i'rnis-.in"r^{bistrt"-iur,rhe g1aleG"qI} PEP3lPeJLPjil"^^Gpr - Co.mlssioner Office, Nampally, Opp, 19 putt{ni Bhavan-Hyoe',?P?:-' a. in" State^{of Telangana,Rep 6y its PririgipalSecrglpry'Bevenue(u U} 'i'

¶1141

- Obp#rirent, HYdeiabad : : - :. 4 Union of^{tndia, Throridh*Joint SpcretalY,} PepErtmeFl^{of Revenue' Ministry of} 1

¶1142

FinanQe, North^{Block, New Delhi-1 100!1} " .' .. i,= ..RF9PONDENTI

¶1143

fetition^{undelArtiele226 of tle CoDElitutienol l"di9} l:yig thal rn lne circumstances^{stat,ed in the affidavitfiled therqwith, lhe High Qqurt pay be} pleased to issue^{Writ of Mandamusor any other appropriate *t1t o' order or} direction declaring^{(a)That the impugned Order vide rgferenge No'} 2D36o4240826962^{dated 29.042024 and Show cause nolice vidq Jeference No'} Z1360622031516Kdated06.06.2olzcannotbesustainedastheimpugnedorder and Show cause^{notice are unsigned i,e. was neitherdigitally sbned nor verified}

¶1144

't 00

¶1145

through e-signal ure ;rs envisaged/specified under rure 26(3) of (IGST rures, 20i 7 and are to be set-aside or (b)Thal, alternatively, lhe rmpu 3ned Order vide reference no. ,Ztt360424OB26g6Z daled 2910412024 and Show r;ause notice vide reference No ,a1t360622Q31516K dated 06.06 2022 were barred by limitalion vldg NN 09/2023-CT, dated 31103t2023 and S6]2O23-CT daled ZBt12t2l23 and are te be set-aside (c)^-ha!, allerqativ,ely thg impugned orders passed :;olely on accoynt that^petitioneJ h;rd not filqd a reply gannp! pe sustained, hen<;e, the matter iS remilted back to the PropQf Officer for 1e-adjudicatign

¶1146

lA NO: 1 OE 024

¶1147

Petitiq! gn,Jgf SeEjipn 1?1 p,gp prayjllg thal in the cirqqms;tapces glatqd iD fhe^affidavit fited in supBort oJ the pptition, lhe High Court ma7 be ptgased !g guspenQ the qpe'?ti9n of thq Ord91 in Fprm cST DRC 0Z vide ,uf"ren"u Qg; 2D360424O826962 dated 2gtl4t2o24 issueQ !y the 1st Responrtenl, passed for thetaxperiod2o1).1gunderth9prgvisionsoftheAct

¶1148

Coqnsel for the P,rtitioner: SRI JAI KISHAN SOLANKI Counset forlhe R,?sponqent Nos.1 TO 3: SBi swanoOp ooRtLl-A. Soecial . Govr^pteader for State Tax-a:.sl?!"d by SRI T.CHArraNia iihIN.l-aip Counsel fol the Respondgnt l{o.4; ghf e.IVlUKHen.rEE FOB SRt r3ADt PRAV,EEN 5UIUAE, Dy. SOL|CtToR GENERA|. OF tNgtA

¶1149

W.P.NO:367 30F 2024

¶1150

Between:

¶1151

M/s. Bukm,nr Steels. 4-1-97p, -C ; aOg, Ahuja Estate. Upasana Btock, AUds, relansana- 500 00 1,'epre;t;LrA^-il-,r'" F*tn,ii^{"b,'rYi'illri'ro} []8:i:*o . PFTITIr)NE AN? :-PErlIoDlEB

¶1152

1, Deputy Comnrissioner (ST), Abids STU _ 2, Abids Division, Hyder:abad, Telangana.

¶1153

The State of I elanoana, Represented by its principal Secretary, Revenue Department 1r ;omnierciar Tji;), i"t16j)i, s.Jl"tu,,rt, Hyderabad.

¶1154

...RE:SPONDENTS

¶1155

Petition unde Articre 226 0f the constitution of rndia praying that in the crrcumstances stateC in the affidavit filed therewith, the High Cgurt may De

¶1156

101

¶1157

pleasedtotoissueaWritororderordirectionparticularlyoneinthenatureofWrll of Mandamus^{setting aside the impugLned AssessmentOrder passedby the first} respondent^{in Form GSTDRC - 07, in ReferenceNo ZD36OB2414B8611' dated} 31 OgIJ24,demanding^{lax amountingto Rs' 1,52,902/-} '^{(CGSTamounting to Rs}

¶1158

of^law

¶1159

IA NO: 1 OF²⁰²⁴

¶1160

Peliriol under^{Section 151 CPg pt'Iilg thal in ths cirpumstances qlated in} lhe affiQavit^{liled in support of lhe petilian,tli Fish copfimaybe plggsed mav he} pleased to pending^{disposal or thc w[ii Petitlongtant qtav of all lurtner} proceedings arrsing^{in pursuance cf tbe imPpgneg AsggFsmgqt OlQerpgqsed bv} rhe {irs! respqndent^{in FqJmGST aRQ} '^O!, ig'Re(gre'lgg^{N9'ZD3OQB241f8861l'} Q9t9o -3 !^{Og. ?024, for the tax periqd1019= pg'}

¶1161

Counsel for lhe^{Petitioner: SRI S.9UBI BAFU} ffi : ;;:i i; ;'#^;.:; ;;;;#i^{sRi s]ft mi)*d3-osnr LLA' spec ia I eovtP rea der} r"^{sh;;;;;;;Ji'i't"a 6;y-'$mi'cuAiratiYeIIBAN' AGP}

¶1162

W.P.N :36 60F 2024

¶1163

Betweqn:

¶1164

M{9^{DtnegirFillins Station, Survev No'79/Pand.8012r.RaiD::* t1;y'[Xb1} ij[',s,*lt'i?dB?"*r?,'Y.,''83:'?5it"ffi^{8"'li'lff iy}Jr,n.iov--

¶1165

...PETITIONER

¶1166

ANq

¶1167

Agsisfanl^{Commissioner(ST), Madhapur- Vl Circle' Madhaput Division'} Hyderabad.

¶1168

Hyderabad.

¶1169

1. Assistant Commtssnner^{(ST),Madhapur-lV Cirole' Madhapur Division'} Hyderabad.

¶1170

't02

¶1171

3 The Stale of .l:langana, Represented by its princrpal Secrerary. Revenue l;epartme,rl (Commercial Tdxes), Tetanlana S".iStonot Hyderabad.

¶1172

.,.RESPONDENTS

¶1173

Petition u,der Articre 226 0f rhe constilution of rndra praying that in the crrcumslanceg s,ated in lhe affidayit filed lherewirh, the High Ooqrt may pe pleased to i5rsge ,l Wit g1 prdel or directio4 partcularty one in the nalure af Wril el Ma4dap us tfttinq 9s'de Jhe impr1g.19d Apsqssmenr Order pas;s ed by the r9t respondent I! Form GST QRC. 07. i4 Refere4ce No.2D360824 j6!8Q45 yide p rN No€SI/3 6AAD a q i1rc8n024 iaising a n emgunling tg^{Rs';I,73,???/-.} (cogl amppDting to Rs 2,86,6.1 l/- ptqS TGSn amoun!!{r9 !a 8s.2,fl9,6.!1[), fgr thg t91 pe tlg{ 2019-20, that have: fgen gProgg,. -., i.l in the GST portal Wlrhout either physigellV QaI digitally signed whi,qh is cgDlra ryrtt rhe Rul.e 26 (3) lf lhe -qcsT RuleF 2017, as rllegal ,arbitrsry qb initio Vgi pontrary to thg proyisionq of C9ST $Cl and ,[yles, 20'17 lnd TGS]'691 aDC RHle$, 2017, contrpry tc lhe lgw hid Qo]ryn by rfre 1udicial pronouncepen! of ![g Honourabte tligh gqu(s of eelhi, Bombqy and Andhra prader;h and wit[atJ authorily of law,

¶1174

IA NO: 1 oF.2A24

¶1175

Petition und.p^gsgripn 1p1 qF-q praying that in th* crrcumstiroees stated in Ihe affiflavit {ted irr suppert gf the pJtition, lhe ttigh Courr ryay t, pf_..Ar"i tu Pending^disposal cf the writ^petition. suspend rhe operarion oi t,e impugn;i Garnishee [gtice / Rqgoverv Ngtige issued by the second r"rooro"ni' int Re{ere4pe No,06/GtjT Arrearst2O2!-i. Oated 17t12t2o24. tor the ta< period 20tQ;

¶1176

ANO:2OF 2024

¶1177

Petition under section 15', epc praying that in the circumstarrces stated jn lhe affidavit filed in supoort of the petition, the High Court may,r r,";;;; pending disposar of t1e writ petition grant stay of alr further proceedrngs arising in pursuance of the lmgrugned Assessmenl Order passed by the first respenderlt in Form GST DRC - 07. in Reference No.2D360824j528045 vide Dl; No GST/36AAD.E337,B12Z2/20. dated g1to8r2024.for the tax period 20.r9-20 :

¶1178

103

¶1179

Counsel for the^{Petitioner:SRI S'SURI BABU} Counsel^{for the Respona"nisi snt sWARooPooRlLLA' special gqYl P]t^'i"'} ro, st,it iti'ssisted^{by SRI T'CHAITANYA KIRAN' AGP}

¶1180

W.P.NO:^{36786 0F 2024}

¶1181

Between:

¶1182

a Pan^Maktha lrl/s Dinesh Fillinq^StatiSn, SUrySy^N 500 049. Viilaq".^{swerilingampallyvj!1e99'.} Reddy GpidGnteo ':-ⁿⁱ -^{i6 Piopridtor,',$liEdd}

¶1183

...PETlTlONE8

¶1184

ANP

¶1185

1 . Assistant^{Corrlfnisgigler} 2 ASsistant^{Cqrnmis$ioner} {SB:Mstl3pillR"c'p'#itr#3fl^{]i',i'o,tlo.,1io'o} 3. The Stale Hvderabad^{of Telangana'} reprPfiqnted by its^{Pfincipal Secretary, Rgvenqe} Dgpartment^(Comrriercla I TarF*; TelE;1gpna $ecrelarral ...RESpoNDENTg PeritrpQ^{underArli.cle2?6 af} !h.e^{Ceqttitutlpnof lndia pravingthEt in thg} circumstancqs^{stated in 1ne affidaVi!filef ifereyitn' the High Court may be} pleased to is9ue^a Writ^{ot Order or} $irgctioq^{B9rticqlarly qne in the nature ol Writ of} Mandamus^{qettingpside the impHgned} 4t!.8Tf"^{Qrder passedbv lhe lirs!} respondent^{in Form GST DRC;07.in retefPe l$p.2DQ004240941997 rTide DIN} N o G 5T13644^{DP E337 SAZz2l1 p, de!e{ 30. g?0?"i the rebv tu't':-n-} I t: "1: jj rax amounting^{to Rs.32,45,241{-'(gg9T aqPyntiqg to $s'16'22'6101'OtUl rG9l} urernins^{t9 Rs.1o,?2,o2Q/-), qnd etsg p"ngiiY of Bs 3'24'524/'(cqsra-qounlinq} lq Rs.'1,62,262l-^{plps fGST argou;lting'ii Rej'62'262t=)'tn"1613linglQ} ns.as,Os,zoOl-,^{ror the tqx period} ?q:19-1g, !$9t^{hpve Qgen uploaQedrn l|le 99f} portar wrthout either^{phyqiqallv por (igilallv} ?i,99"d ,yhi"!^{!s centrarv!o tnq $uts !p} (3) of the GQST^Rules fo17,^{as iihgpr ,q1[i1pry' ab initio vreid' qe-ntraryto t'[q} Act and^{Rules' 2017' gonlgfy} provisions of CGST Act ald^{Rutes, 2o1z} '9,0 1cS1 io tne^{tqw laid dowl ny ihe} i'oi"i"t^pionn"it"ntof the Honorablq HighCourts of Delhi,^{Bombay and Andhra fradestrand qitirouttauthority of law'}

¶1186

IA NO:'l^{OF 2024}

¶1187

Petition under^{Seclion151 CPC prayingthat in the circumstancesslated in} the^{aflidavil filed in support of the petition'the High Court may be pleased to}

¶1188

104

¶1189

pending disposal of the writ petition, suspend the operalion of the impugned Garnishee Notir,e / Recovery Nolice issued by the seconrJ respondent tn Reference No.06/GSr Arrearst2o24-5. dated 17 12.2024, for the tax period 201g't 9_

¶1190

IA O:2O 202.1 rl

¶1191

Petiti^{pn pnCg[} ,Section 19j Apg praying thal in the circumsla nqes tn ,,: he affi avit f led in supPort qf the petitio4, lhe High Court ma v- p PeqPing^dispggal -QI^{lheyyr;1 Petitiongrant slay of ql ru+he} r plqcegdiegs i.Iisi 0.9 iq PyISua+|e eI^{the iFlpusped Aasessmgnr} eldgr^paFsed by the firsl resP--98d"PJ in Eprm .€Sf^pR,? - 9L, io Reference No 2D36042 40941s57.. vidg ' PIN NQ.GS,TP6&"1OP|:OA79BZZ2h9, dated 30 04 2024. ror the t-;' tax perigp ?O1g*rtg

¶1192

Counsgl for the Petitioner: SRI S.SURI BABU Counsgl for the Reqpon{qnts: SRI SIryARoO"p OOllL.lt Special Gqvt pleadtgr f9r state Tqx assisred by sRt r.cHAriaruva lnFlti,6aB ,

¶1193

W,P.NO: 36? oE 2024

¶1194

Betreen:

¶1195

Pwaraka^Da:; M6p;yrr,pp. Vijay Kumar Maniyar, Nged.about 19 years, plgt Np^{9f, St1rv-ey N-o. 734,} nGa mlr.'iij,'3* B'i;saiioii t"joiiii"",stioo3i-^{'- -'' -'Je' sarqnasari} m"{4 'r'FEI!':T1o#r'E

¶1196

¶1197

The Assistan- Conlpissioper, (state tax) Fatehnac

¶1198

:: Bri:rf1,U.,q1,$$tg3:ff{,;;,fi'*iit^{Fr4ff,l,fs: 1 "'} or Finance'Repreieni"o bv its secretary: Nofl.r,' Blqghr

¶1199

i Hlft"E'dl9i?b%8lt!" 4 $tate (if relangana, Thro.ugh principal secretary to Governmen t Re ve nlr u es ' -'^{r rrI ru:I (} lJe

¶1200

t _ ,?i[fl,ptT*;l,ltfJi?? PPpartment^(Oommerciat rads^Tax), Hydelabad, jiJ cuiffi;, i;6;g;; G5y?,;ricy wins, r.rewpal2i

¶1201

...REiSPoI,DENTT$

¶1202

Pgtition under Articre 226 0f rhe constitution of rndia praying tt,ai in tne circum$rances state J in the affidavit fired therewith, the High aorn^t;"y tu" 'a pleased to issue a writ, crder, or direction more particurarry one rn the naturetof Writ of Mandamus cJeclaring that the '^:' ..'' :

¶1203

105

¶1204

That the^{impugnedorder vide Reference No 2D361223072304Pdated} 3111212023^{passedby the 1st Respondent underthe provisionsof}

¶1205

CGST/TGST Acl,^{2017 as being void' arbitrary' illegal'without} jurisdiction, violative of^{the principles of naturaliusticeapart frombeing} violative of Articles^{14, 19(1Xg)an! 265 of the Constitutionof lndia'and} to^{ponsequently,set asiQq} the^{sqme and pass such further gr gthel} orde(s) 49 this^{HopourgQ!$CaPB may deem fit and proper in lhe} ciqcr,rmstgpges qt^the Pas?.

¶1206

daled^{31 .0}2m9isige+} ^ .

¶1207

T RegponQgPt \q.³ ![roug!'Res4f,tqe4^{No 5 ang cortqspondingQO} Ms-No. eeq^{by ftespeqde4! Uo. q8i8!} 148 4^{ated 25.9Q,?021}

¶1208

exte nded lhe tiql!^{e lir4rit fgt} eassiP^{g'the oraers,are WithQUlautborilyp,} law and ultra^yires lo^{t[9 qectipD73(10) ol the GSr {cr 2P17 3t1{} sgc]ion lqBA 9f^{GST Ac[, ?.017 qqg violative of arlicles14'ts(t)(g)?1} and 265 oI^{the gons-titu11gpof ladiaand/orpass such Iu4per or Qlhgf} ordgr(s) es^thi q Hon'ble Qout^{may deem fit and PrQper in tbg} circumstaDces^{qf the gase}

¶1209

That i4npugnqd^{re$every notipe issuefl in FprmDRC-I36a199'tO'Q729i?4} issued by the fiesppndq4l^{No'l fo the Responde-rltNs' ? upder !!9} pro,visiong of $$STTTGQI Act' ?9.17^{aq being void' qrbilrary, ittgqq!'} wi,tl-rout^{jurisdic-tion,} Yiglatiyq^{9f thq Blinciglesq[ naturaliultlgeaPPrt IrQm} bqing viqlgtive ef^{Arliclee '!c, r?{lXs) qnd flQ5 cf the Qonstllytio0 tl} lnflis, and Io^{caFiequently $el asrdQ lhe 59me}

¶1210

ANO:1OE 24

¶1211

Petitiql under^{SeQtion151 QPQ prayipgthat in tle circumstanees sjateqi0} the affidavit^{filed in quppsrtof tfre pgtition' the High court may be plepsedplealgd} to suspend^{i6lpugned notige issued in Forrt: DRC'13 daled 1Q1o7t2024ig'sued by} the Responflq6t^{Na.l to tf.re RegpoqdentNa' ?'}

¶1212

IA NO:ZOF²⁰²⁴

¶1213

Petition under^{Section151 CPC praylngthat in the circumstances stated !n} theaffidavitfi}edinsuppor"tofthepetition,theHighCou4maybepleqsedpleased

¶1214

106

¶1215

to stay operali tn cf order vide Reference No 2D361223O72304P dated 3111212023 passr)d b.7 lhe Respondent No. 1.

¶1216

Counsel for the l)etitioner; SRI P.VENKATA PRASAD FOR SRI MD SHAqM Counsel for the llesponde nt Nos.l & 4: SRI SWAROOP OORtLt.A, Speciat Qovt Pleader for State Tax a ssisted by SRt T.CHA|TANYA K|RAN,iAG e Counsd fo1 lhe llespondent No.3: :Ir 9.My{HERJEE^{FoR SRt} SAD|^{: '} PRAVEEN KUM AR, Dy. EoLtCtroR GENERA-L0F tNalA Coqnsgf for lhe Flespondenr No.5: s R'^?ory!I 1 g LE_R iJAN DES, selijoR ": sc FoR CB|C

¶1217

-^{--9"+".1 t"++eFlespondent t{o2:}

¶1218

.F.NO:367 90 FJ8?4

¶1219

pet.weqn:

¶1220

.[{..{s.^{pipesh Fiiling Station, Suruey No.79/p} : ,\i:il;i';'^{js,1{,i,1dg,"n,1y'v,les_6,-n;1s",1f,%"Hr?Hlqe"t?by"5lH} rgpres€nted by its^proprietor, Sri Eddula CiengaiReddt Dish F"d-b. !.

¶1221

AND :':PETIJIONER

¶1222

, fii:,:i8B:Soqrmissioner^{(GSlFAC,Madhapur DC office, Maflfrgpur,} issioner (sr), Madhapur-lV circle, Madhapur B!y!9io51,

¶1223

'^{fii:'*:8:8o'nm} 3. T}re Stale of Telangana. Represented by its principal Secretary, Sevgpue Q'epaflmsnt^r Comrierciat T;r.t, i;6;6;,i, Se.r6ilrLi,-Fifi ;-ji.hH;:1,"'

¶1224

RF:tPouDENrIg

¶1225

,,,.,,5e,:':0": :H^{j. ^,: "f} .' :il:^{ji ",,} : : ,; " ;l:::ff ',',, ffi i;;, ffi ;'i: pleqsed to ,S:pe a VVrit or Order or direction particularty one in lhe p4lgre.$W1f of Ma4dapus qgtting pside the impugned Assessment grder passed, O, iI" litB! respon$ent in Form GST DRC - 07, in Reference No.2D3612230736A.96, ViOe pinl No.GST136MDPE3379B2Z21.| B. dated 31.12 2023 raising a demand o1 !4I amounting to Rs 5 62 !t73t-, (CGST amounting to Rs.2,98,122l. pluq rgsl arnounting to Rs 2,64,451l-), for the tax period 2017-1g, that have been-uproasgp iO l:' lh: GST portal wihorrr either physicalty nor digitalty signed which ,, "Oarf the Rule 26 (3) of the GGST Rures 2017, as,regar, arbitrary, ab inilio vgid, contrary'lo rhe provisions of CGST Act and Rures, 2017 and rGST Act and Rures,

¶1226

107

¶1227

2017, conlrary^{to the law laid down by the judicial pronouncement of the Honble} HighCourtsofDelhi.BombayandAndhraPradeshandWithoulauthorityoflaw.

¶1228

lA NO: 1 oF^m24

¶1229

Pgtitigl undel^{Seqlion1P1 CPQ praYingthat in the circumstan"cesEtatefl in} the affidavit flled^{i1suppsrtof the Petition'the High Court may PP PlggseQ!e} pending^dispgsal o-[^{theWrit Petition,suspendthe oPeratiooof ltrerTp'g9,*} Notice issued^{by tle secondfegpoQ,.,9 en} Garnishee 0tice /^RegOve Refe^renceN9. 06/Q$T^{AeLe ar sl-2024- 5'dated 1712.2024,for the t?I perigd 2${7.1} 18

¶1230

NO: 208

¶1231

RgtitigE^{undP6 SesJipn lt 1 CpC prayingtha| in lhq circumslgTlges Ft.tP$ !l]} 15e^affiflavil filed ;p^{support of the petition'the High court may P9 ptg.gsef, I$} pending dispgsal^of lhe^{&fit Petition grantstay of all furtherprpceedi4gs pliisiqg ig} pursua[ge oJ the^{ippugpedAqsessmenlotder passed by the first rpspondelt iD} Form FST PRq 9V,^{in flgference} No 2D3612230736290, 'id9 9l$ No GST/36AADPE33.79QZZ2I18,^{dated311 2 2023,for lhe tax Perigd ?01!718,}

¶1232

gounsel for the Petitio4sr:^{SRI S'SUEI BABy'-} - -, cou nspt^{f or} the^{Rqgpon#r;; ;i; 3i'vanool-ggRI LLA'S pec ia I gevt Pleader} lcr st"#;;;;Git"a^{bv sRr r'd;l'riAfiin xriihH"[oe'}

¶1233

W.P.NQi³⁶ oE2

¶1234

BetwegF:

¶1235

,^fl :'#:"JfJ; jn33,3Hn1,:'ff-f#;Sl3l Ri,",B+?rdilf^{"iffi ',XtrJ35[} iilri1gliedoi' idtangbna,⁵⁰⁰⁰³⁷ .,,,pE1TloNEB :'^,' AND

¶1236

1il,#**,i;ffi^{fl*tt'riili5f,;lj3x,i{J;F.,3ji:?is'i$3ffii1",'n'} 3. N. State Delhi of^{Telangana, Through - 110 0O1PrincipalSecrqlarv} .^^lo ,:^r,6rnrhanr^{Government' Revenuu} Revenue Department tc^{om J#i Jr"il'),' i$i""';b; J ie )i nsana- 1 1 0 00 1}

¶1237

108

¶1238

4 Central Bc,aro cf lndirect Taxes and Customs, GST policy \Ating, New Delhi rep by ils,lontnissioner

¶1239

...RESPONDENTS

¶1240

Petition u rder Articre 226 o! rhe constitution of rndia praying that in lhe gircumslances s:ale(r in rhe aff idavil fired therewith, the fligh Qgurt may be iSSUe a wrrl, order, or direclion m91e pgrticqlgrty qne jn the narure of a l,:.1.:1 -to

¶1241

That the rmpugned order vide Refgrq4ce No. lD36P.824Jf,1!09) d4teg 2$l08ln24 passed by the 1st Beppo4dent -.=.'-'-- undpl the F rovigions of CGST/l GS-t Act ?017 as being vgjd, erbitrary, illggat, withoul

¶1242

jurtsdict on, violative pf the princiRle$ of natural juqli€e aP,qg trggn bS 99 n

¶1243

violative of lrrti cles^.14, 19(1Xs) apd p65 9f thg Congtilutiql gf lq1{ia, g { to cons -.gu€ nlty set aside the Qarne and p4ps Spgh f."U[her qr qlhef orpe(s) as lhis Honourable Cqgrl may deg.r;t fit Bnrl psoper in the crrcumsl an( es of the case_

¶1244

ii That tf-re Notrfir:ation No 09/2023-G,T datgd 3.11g3t}g|3 aqd Ngtificalioq Ns. 56/202:r-CT daled 28t12t2)23 issue{ by Bpspgnderl .ry9 4lrrrogg! Rsspondent No 4 and corresponding Ge Ms. go. 11g dalpS2ilgBtZpZS issued br Respondent No 3 which extepde{ }he lime tlr{il for p".gilg the orde s, are without autbority qf law and Ultra Vires'!o the seclign

¶1245

violativrr 7Q(r0) or rhe of arlictes GSr 14, 19(1)(g) Act 2Q1z an( 21 apd Sectisp 26s of 16pA !!e of eepgtitugin gsr 691 oil"o;q, ?g1?-. qg,'

¶1246

]A NO: I OF 2024

¶1247

Fetition under Section 151 CpC praying thal in t[9 cilgpmstg4ges Ftateg in the affidavit filed ir supprort of the petition, the High Caprt may Ue ptgasej to Sfay operation of order vrd,-= Reference No- 2D360 g24121405r aabo zai,toatz:qzi

¶1248

counsel for the petirioner: sRr ,.,ENKATA pRAsAD FoR sRr MD sHABAz coqnsdr ror-the Respondent Nos.1 a s' siiswiid-ob;il1'ffi;J,ffii# G ovt^ptea der f or sta te -Tax aylsled ii sni' r. c xerrar,rva ri r ni N-,'ic p Counset for the Resoondent No.2: Snf e.UUXnEnlEE FOR SRI GADI , PRAVEEN.KUMAR, Dy. SoLICIToR GENERAiiiF.IT.TpIn Counsel for the Res,onctent No.4: sni o6Ulf,rrc iERNANDES, SENfoR SC FOR CBIC

¶1249

109

¶1250

WR]T P^{ETITION NO:36837 0F 2024}

¶1251

Between:

¶1252

Kumar Maniyar,^{Aged about {9 yqqrs,ploJ} Duraraka Nb Rbns#-edov' ti7.^Das Survev^{I ManiYar, cilangana' 5ooo37} No^{734' S/oVijaYRoa} i'ir;'' i0,^{"E;;id""B;6naseqiHv$ere-!-a} ,91 ,r'3Er'l.IolF'!

¶1253

,r'3Er'l.IolF'! AND ":^l:' "

¶1254

¶1255

1 e ta C tss ner,^F Circle, HY^derabad NH z. ton lnd ra,^tMtrR oJ Fi nance,^RqPfegent-ed ry,N*J.!^BB[, 3. Tei-1_1( P00na, Througrcial Ta{,^{h PrinciPa} HyderpbI Secretary ad,^Tela ngqnto9overRmeQt,a-110^00'1. F"',?l':q 4. ofl rect Taxes and^{Custqm S,G} STPolicy'Wing, !!%P.Bi p C siT m rsslqner ...R8 PPoSPE$.Xt

¶1256

Fptitien^{under Article 226 or the constitution.or to'l,,1':I!..T1:lhu} cir"pmp6"r,qgs^{statedir! the affid?vitfiledlherewith' lhe !-!!gh} ?.1'1^.fl:' hU ptease{ to iggue^{a lyrit, otder, or direction more particularly one'in tlf} "-e!y P.J i Writ of |tlan$gr'nus^declarilg

¶1257

i, T,1* the^{inpusned order vide Reference No ZD36Q82411g*lt_l?l$!} 2Z,[B.2O?+^{paqsed bv the 1st Respondent undal th!..Brc:E!"Tsl}

¶1258

CG^qT/T9$T Act,^{2017 as bqing void' ErbitrarY'i!!tp"]'witBgll!} juri$diction, viglative of^{the principleE of natulal iuslige qgg{r:?q^qqilt} vielptive oJ^{Artisles14 1e(1Xs) aDd} ?65^{or the conslitutSgjllefi-fltt} .'p9"""--91,ently^{set aside lhe Eame and pags sush} l!+I"t fl lle! or{E(s) qs this^{Honble court matl deem fit and qiqnepin' lll!} ciJqYmstgqces 9I^{the case'}

¶1259

ii. That.!le^{NotificationNo 0e/2023-qT dated 31'03-29?3?.qE Nglifi"Alig',l} ' ru".tiorzo?g-cTl oateo 28 't2 2o23l5sued bv u"t*::".11. l^3::'qI9! Rqqpondept^{No. 4 and conespondingGo Ms No l l p} '"'99 :tpt-':li|

¶1260

isgued by^{Respondent No' 3 which extended the time limit for passilQ} the orders,^{are without authority of law and ultra vires to thg secligQ} 73('!O) o! the^{GSTAct 2O17and Section 1684 oI GST Aat' Qp17 pn$} viotqtwe ot^{articles 14, 19(1Xg) 21 and 265 of the Constitutien of lndia'}

¶1261

110

¶1262

lA NO: 1 OF 2024

¶1263

Petition u rder Section 15'r cpc praying that in the circufi)stances srated in the affidavit fi,€)d rn srpport of the petition, thg High Court may ber pleased pleaseQ to stay operatrrn of order vide Refelgrlge llo 2D3608241155492 dated 27.08.2024 pas;s:d by rhe Respondent No. 1,

¶1264

Couns el for the l)etitioner: SRI P.VENKA RA DFORS RI MP qHABAZ Couns el for the llespondent Nos .'t. B 9: s oo ooRlLt_A, $peslFl G_Ovt Plearler for .c A c ,AGIP ounsel for the fleSpondent No.2; SB!8. H E PRAVEEN KUMAR, Dy. o EN c BIA ounsef for fhe Flespondent No.4i 9R Rl! F$,.S sc c

¶1265

W.P.NO:369 10 0F 2024

¶1266

Between:

¶1267

M/s SMFI Burrtters private LimiteO, plS l,lo 7g, 5th f,locr, SMB House. Nasarjuna -trls puniaor rtta, Hlrot#[f[' _r:sod' pa2 h"prd;;i;' ;"r"ji. Hi{ifl :1%"i'si';idl'["'?'sliul?8,]fisf i,;i;l;iiiianzlilin:: Hills. Hyder: ba,l --500 033

¶1268

.,.PETITlONEB ANQ

¶1269

The Dsputy rler-n qlrsstoDer of State Kushal Complex,.Co Abids, Hyderahad - 00'! utla Division SIU-3, M.ayut

¶1270

2T he Assistant ntmissioner of 3. Union Division, of lndMa yur Kushal COmpleX,AQlatebids Srinagar golony . 500 001circlq, funjBgutta New Delhi - i,r, 1 10 Ministry qf 001 Finangg, Rqi d its^Segreta ry, No4h Blgck,

¶1271

Siate^qf Telarr 9an a, Thropgh Frincipal Secretarv to G D, pa(ment Jom ovelnmenl, ffevepue rnercial Tax), HyderaEi'0, fEAncidha.t

¶1272

5C gntral Boar({ of I ldrrect Taxes zind C.n[1fims,169f p

¶1273

Rep by its Commi SStOner .l .t)' olicy Wins, {er1 Dethi,

¶1274

...RESPoNDEl!TS

¶1275

Pelitiqn under Arricle 226 oI l\e Cgng_titutign of fndia praying thal in thp circumslances state.d ,n the affidavi! filed lherewith, lhe High Court may Ue pleased to issue a v'rit, ,rder, or direction more pTrticurarry one in the nature of a Wrll of Mandamus d,)claring

¶1276

That impugned Show Cause Notice (SCN) in Form DR(l-0.1 beaflng

¶1277

Reference No ZD36O222O13ISIE dated 17 02.2022 issued by

¶1278

Respondert Ncr 2 under the provisions of CGST/TGST Act, 20.17 as

¶1279

't1'l

¶1280

being void,^{arbitrary, illegal, without iurisdiction'violativeof the principles} ofnaturaljusticeapartfropbeingviolativeofArticlesla,lg(1)(g)and 265 of the^{Constitution of lndia, and to consequently set aside the same} and pass^{such further or other orde(s)as this Honble Courtmay deem} in the circumstances^{of the casq'} fit and ProPer

¶1281

in Form^{GST DRQ-0ZvSe Rq! t'tq, 2D399-9 24152q0-?1}

¶1282

ilnPuoned^order ' dalgq 31.Q82024^{passedbY the1} 9t^{ResPondePt ugdgrthg} ItoI^ition.qst c99T/rGSr Aqr. ?0't7 Ps^{bPing vPid,} srbitr?U,^{il[egat"withpUt} ,ut!fiq^{rclron,vlOlat-rveof the Princip} visl4tive q{^{Artigles 14, 19(1)(g)AD} 265^plthg Cons[itutigq 9]^I ia, gp9 to qqnsqguently^{set asidethe} Eer.rre^{apd Pa$sqUShQ#"'} EI^e-tt:r !he

¶1283

orq.g(s) as^{this Hgn'ble Qou( rJ.lay pee6 fit ?nd Bt'gperrn} cu,.sg mstances ef^{the case and prpyedfo1 con$pni4g the ggl?'} Pf*{^el thg merits^{of the case'}

¶1284

iii. That the^{Notificalion No 0e/2023-c.l dated 31'93?Q33} i!:^-:![illi3 Nq, $6/20!3-Cr^{daled 2812'2023 rqsue( bv Bgspqqden!U9--?} lit:l:!l Rggpondept^{Np. 5 andcorreepondir-rgGo Ms' ryo' X 19 dCW21'981??:9} aqQ 170 Lated^{30.12-2023 issued bv Respon{ent N9' 4} ry$lfh€f:lig thg time limit^{fqr pa$singtle orfle1p, are withouteltthsEil-{of lrw ?Dq} ullsq viree^{ro the section73(10)qtlhe qsrAcJ 2Q1? an$ Qec]!,,e.illea} of^pgr A9!,2a17^{ano violativeo[ 3rt[cles 14, 19(1X,g]21 e+92QP o{!ry} cg!stitution^{of lndia}

¶1285

NO:1 OE o24

¶1286

Eetitisn^{undqrSection15--1 CPC prayilg that in lbe ciregmstggtgesqTtt]l} the affidavit "filed^{in support of the pelition'thE H':l coqr!ma'1be} !!3t'iq :" +l operatiQn 9f^{impusned order in Fsrm GsT ARC.QI} .:9i^{B?f fq'} zD36O$?415?9r621^{dated31 .oB 2024 passed by the Resfonoeq'tN-a' {}

¶1287

Counsel^for lhe^{Petitioner:SRI P'VENKATA P!|9ADFOR SBI MQ $HAPAZ} counselfor lfre^{Respord;";'N;t'12 a a' sni swARooP ooRlLLA'sp4cial} Qovt^{Pleaderr", s'iit ili-""titt"abv SRI T'CHAITANYA kIRAN; AGP} counset for the^{ResPo"d;;iN;3; sRl b'udxH.e-nleE FoRSRI GADI} PRAv;;il'iuMan,^{ov' soLlcrroiGENE'RALqf-UplA} c ou nsef^ror the^{Res poro-.ii ni"li''GH'rpJg*} NAN DEs'^sENloR SER

¶1288

¶1289

112

¶1290

W.P.NO:3694 5 t)F 2024

¶1291

Between:

¶1292

No M/s.^j95 Sri and t _axminarayana^{.196, -} Ground Enterprises, Ftooi,- .Laimi 1_g3/316,rv,gar Plot Coktny,No 16, and'17, Hyderabad,Sy. il3i,1,'#'Y;oJ,!''no'n"^{sqo' oas RsP bY its} Managino Partner. Mr- G

¶1293

ANq

¶1294

...PETtIloNER

¶1295

1 The Assist: issioner ( ,T '1, Secupderabac 2 The Stale < Depart men U, Revenuq 161) d

¶1296

3 The Union Finance, Nr dmglt ot Ievep99, MiDis try ql

¶1297

1. The Qenlra Boa rd of lndirect Te&s_qnC Suslems, Bep^byr ; phairman,

¶1298

M inistry of l:lnan Flock,^Ce ntrgl Sedietqri?!,

¶1299

New Delhi - 100 33,1pee?rtmsn!^{ej nq!$$.!e, uorttr}

¶1300

BqEPONPEI! q

¶1301

Petrtion un(,er /\rticte Zp of \t19 Cgq;litutipn of lndia praying rhal in lhe circumstances stirted in the affidFyi! file$ lfereyvith, the High Court may be pleased to issue Writ of Manpamqg O, ,g16_itf,eg appropriale //ri( or grder or :|ff #:1..:;;i;Hf ffi i,iF.ffijti,ff iff :;J;li";llll.'fii,ill Order in Form DRC-17, datgd Nil pasiq{ by the .lsl Respondenr, levying IGST/CGSTiSGST uncer Secrion Z3(10) qiisp |GST/ epsT/SGSI gct ?lj1, Iotr the tax period 201tr-2(t, withoul prqyiging ?! gpror,rn,ry of personal heaiipg a{re[ filing of repry ro rhe show cause nqticg, *itQgui evgn issqing Form GST pgc-glA as conlemplated urder Rule 142(1,A) of tne fifrie" !017, without signature gnd pf1.g rn the Nolice anc Order dated lQ,OAZr!2a, Qr.mery of thg erdel flp1q{ 3O0B.2OZ4 and Aftachment to Order in fqrm DRC_07, daled f,lii by]lh. ls! Respondent as arbi rary, contrary to the proviqions of the IGST/CGI]T/SGST Acts 20'17. patenily bar.eJ by limitation, without iurisdiction as per Section 73(10) of the lGsr/cGSTisGS-I licts 2017, more particurarry G.o.,Ms.No.1 18, datr:d 2s.QB.2g2Q issued by lhe 2nd Respondenr extending the rimitarion period to make the assessment, as i,egar. urtra vires to Section 16g4 of the ,GST/GGST/SGST Acts 2017 and contrary to Articre 1a, 1g(1xg) and 265 0f the constrtution.f rndia,

¶1302

113

¶1303

(2) G.O.Ms.No.118,^{dated 25 08 2023 issued by the Government of Telanganaas} ultra vires^{to Section168A of the IGST/CGST/SGSTAcls 2O17and consequentV} setasidelheorder,dated30oB2024,SummaryoJtheorderinFormGSTDRCp7, dared 3o.o8.2o24and^{Attachmentto ordel in q'or1'9nc]:7'd?ted Ni! pasqed} the IGSI-/CGST/SQST py the^'lst Respondent,^{lor the tax period 2019-2P'} ''t99t ' ' '\ Acts^{2017, as null and voiP- and} ,",^{Fir.rance Act No 2 ot 2024,dated1Q,08'?021'II" frlipO of GSTBT3B e?4} ir, filairning ^.^{ITC by the PetitigneriE in lims}

¶1304

IAN^{O:1oF 2024} ':"i

¶1305

Petitiqn under Section 151 CPC PraYilg^thetin thq 9i{EHm"!q^{EFCSrl,t:g in} pt.e.pse$- !9 II $e^{affidavitfiled !1 support of thegetitiep,the Hish -qPurl. pay} nt{_a?rv gl I^{he grde{ in} eysPend^{the operation of theOrder,dated 3Q,08.4024,$u} en! !g ot{^{er ln} EgT^QRc-g7 Form^{G$T DRC 07 dated30 08'2024 and Atta} "hF dated Nil^{passedby the 1St Respon(ent'f'or thg'tax pgriog 2019;?9'{gder thq} lGST/gFSrlgGST^{Acts 2017,pepd!n9disq9aIBJtlg ang.Y;vgil' P-elilion, as} a^{thgrwise, the Petitionerwill be put lo severelQSsq.0dhe19sr!iB,}

¶1306

counsel for^{the petitioner: sRl sHAlK JEE|=ANI} -qASHA Effi]Ii ;;l iil^{i.;;;il;;'N;;; & )' sFr Smfiorirt oontru' speeral} Govt^p'eadsr r., $;;; i;;'"s!i-"iJ'uysn1r^{ciiarAiiivAitl-RAN;AGE} counser^{ror rhe Respo,d;; li;3;Lil ii.Mill*HenjiFr'Foesnt 94"9r.-:^.} ^ pnav iiii'iu rvrai', ov' sSilrej'oii^{6eN 6nru ofI N qrA} ;i li ;:;^i' 3iii^{;tj+!iiiI c} iSni[{n ,""^{nieS'sE ii rb B'} QgHnsg!^{fo1![e Reqpo4{} sc EgB "g"

¶1307

!,.F.N : 36969 oF²⁰²⁴

¶1308

Petweel:

¶1309

lvVs.^{AP Traders,12-2415t4tA, Gudimalkapur'Mehdipatnam' HyQerabad'} r-etansana_^{soooze,'hlpi"rl#idbay iit 11op*fi.ioi'Mr. 'Mohd'AbdulFarooq'} ioed^-about s r v"r,.lE7o'ilt"t""rtd;;^{Ri;: s"Bl-UEnv;np TraoersRoad'} M'ehdipatnam,^{tiyderabad- 500028} ,..pertnoruen

¶1310

,..pertnoruen AND

¶1311

The Assistanl^{Commissioner ST' Mehdipatnam-l Circle--Charminar Divis'ton'} ' ii;'fi;, E;b;;i#ilirbli's N;;r'Iv' Hvderabad-So0⁰⁰¹ '

¶1312

State^{or lelangana, ?#il;ii'p;;;ip;i$6'c1g1vto Government Revenue} ' 6;;tii;";i(c"omme'Ciat fax), Hvderabad' Telansana

¶1313

114

¶1314

3 Cenlral Board of tnd]g9! Taxes and Customs, GST poticy ,n/ing, New Dethi rep by its lommissloner

¶1315

4 union of rrrdia, Ministry of Finance, Represented by its secft)tary, North Brock, New Delh -,'lcoo1

¶1316

.RES'.NDENT'

¶1317

Petition u rder Article 2?6 o{ Ute Conslitution qf fndia praying that in lhg crrcumstances state<J in the affidivit file( tfrerewith, the Higtr';;; ;;, ;; pleased to issue a writ, order, or di6ggtion mete particularly one in tne ,ature oi-I

¶1318

i) {eclalpg JN SI S ow se einF 9!',Ut DBC-]1 ,Y^{ide Refn}

¶1319

20360.4493ep240 deteQ !{ Os lQ?l angl Summary orcter in Fprm eBE 07 vide ref, no 4D3gp8 .2A11!224,1 lqteQ 27.QQ.2024 borh lssuqq by the or QcsrnGST Acl, 2p17 as rsi

¶1320

'l qt Resopndeqj fndgr thg g[ovts'gf! void, arbit{ary, lllegq,f, witfrg n^and without quthority of lgyy

¶1321

agart from ogipg yigrati "vs -9f {fiqles 14, ]e(t)(9) and 265 of lbg Constitution of lpdiq, ang lo consequenlly sel aside any action takqn pr.]rsuan: lhereta an{ pagp guch furlfter gr other order(s, as thrs Hon,ble Court m,ry deem fit Eld p{:oqqr in lhe cirqymstances ol the case.

¶1322

ii) decrarins thal lhe Algtifiq_atiog N,9 O$l!p?s_A.T dared 31.03 2023 iesued by Responcent^r,lo, 3 aa.-d cgfrggOonding GO Ms No 1 lB dated zs OB.2g2-3 l':::' f^{r neleenae,lt {P, ? aqq'llotirj.catipn No 56/2Q23cr op1g4} 1l!'.'o';? ':tis-t^{ly s€i.g"d!f"!Dro p ani correspordinsgo} {;, 120 daiel 30.1.22029 i"sPqq oy JiESpong.nt No 2 whrch extended lpg

¶1323

tirne limi.t for pqosing frg ,.e1r9"ry, ig' witfiout aurhorrty or taw gnd u1l; vires to 12e seElion z3(18) 9l tlg ggT gd ZA,n ano seciion i*A oi :GST Ac!, zO1-l and violililrp of artictes 1a, 19(1)(s), 21 and 265 of :' ffp' Constitutir>1 o+ lpdia.^{:: '.-'.' '}

¶1324

lA NO:1 OF 2024

¶1325

Petition unde'seclion 151 cpc praying that in the circumstanges stated in the affidavit filed in :;upport of the petition, lhe High Courf may be pleased to slai of operation of summary order iL Form DRC 07 vide ref. no. zD3t)og2411v2241 dared 27.08.2024 issuerJ by the Respondent No. 1 for the tax perriod 2o1g_1g under GGST/TGST Acts, 2017 pending disposar of the above writ petition, aq otherwise, lhe petilioner,ruill be put to severe loss and hardship,..

¶1326

'115

¶1327

Counsel for^{the Petitioner: SRI V'VEERESHAM} Counsel for^{the Responoeni Nos't & 2: SRI SWAROOPOORILLA' Special} Govt Pleader r"t^{st"i" i"assisted by SRIT'CHAITANYA KIRAN' AGP} counset ror^{the Respo,d;;iN;3' iRi-oou'iNlc rtnNSNDEs' sENloR} SC FOR^CEIC

¶1328

Counsel for^{the Respondent No'4:SRI B'l!U-[HE-Elee fOn SRI GADI} PRAV ; ;ii i(-u;aHi^ov; SgLrqiroR I^E L oF^{1 N DrA} '{ERA

¶1329

.P.NO:37^{o51 0F 2024}

¶1330

Between:

¶1331

ffi &i1?:#i:l'%31,n'?J"[?'fi,'"?thils-Tllf; -^{at#H8liBi?lioltrn} ., :.r,. ,,:: ;.f, ,.pETlflONEB : ANB

¶1332

.l Assistanl Conmissiqner (ST), Vidya ryrygr c1[cte, $ecupQerab-q$^DiviEion' Secunderabad /i ':':'-

¶1333

zifr "stiieorJ"r'ne3l"'iil?Jie'sf 'f "1E#rt",3$"?lsj"i'BY#;,In"Jo"n

¶1334

Pelition under^{Article 226 o! lh,e Cg4Elitutign g( tndia prayingthal in the} rne affidavii^{titegillliere,y.vith;} Ihe^l-!lgh $9urt^rnavDe pteased to issue^{a wrrt or ordet: or d!1Eetio4pa-iticqigrtyq9e in lhe cgture gIwt( ll} Mandamus^{setlins aside the ippugnefl orqqi} ?nd'declqlins^{lle ag1ipn} :t]1" 'tl - p] respondsnt In^{paseils tne impusngg .49.qqi?,Tpnt} 9rO9iⁱⁿ ti,n FFI lF,lt qgJerg{99 and summary^{of thQ order in rorrp.l '$st o$.Q -w '} il No 2D36M240^{41454K. dated 22.o!,f,Q2+, !q} ffieinp^{a $e1na1$ 9t q1 Smoyntirylo} Rs.i1,44,418t-,^{(CGSTamoultinsto Rs,t1,i7,Sisl-plut} lgsJ^nmoVlting!e Rs.26,833/-),^{for the tax period 2Qr8;1e'} l!11^{hil'!?:l.jPi,:::f} .:::: UU' portal withoul^{DIN Number and withoutplV,sicat or Qigitat signatqle'} "f':n ft contrary to tle^{Rulq26 (3) of the CGSTRules 2017' ae illesgl ''lolt'll:ab initiq} void, contrary^{to the provisionsof CGST Act and Rules' 2017 and TGST Act apd} Rules,^{2017, contraryto the law laid down by the judiciSl pranouncgmentof t|til} Hon,bteCourtandtheHon,bleHighCourtsofDe}hi,BombayandAndhraeradgsb and^{wlthout authorityof law and without followingthe duq procedure of law} contemplated^{under Section 65 read with Section 73 of the CGSTAct' 20171}

¶1335

116

¶1336

SGST Act, 2017 ' as beyond the time prescribed under section 7:r(10) ofthe GGST Act, 2017 / SGS r Act, 2017, in consequence of G.o.Ms,No 1.1 8, dated 25.08.2023 and G o Ms No^'r70, dated 3o-'rz-2o23, issued by lhe Governmr:nt of rerangana, ,]r".t Section 168 A of rhe CGSr Act, 2o17 1 {:;GST Acr, 2o12../ 1"^],"^9i,, :lll Ac:' 2017, inationlr, arbitrary, unreasonabre, violative of Arlicre 14 of lhR lcqr ConstitutionoJlnciabari9dbyLimitationandwithoutiurisdiction'

¶1337

IANO:1O 202tl

¶1338

fletitiSp fnd€[^sec-t,gn 1I1 qlg p,ayiae tar , th" .,r.. um{;tances Flatq$ lD the affr.davit !!ed ,a pyppp4 of lhe pgtition, lhg Hig[ Courr may be please{ Io o.1ai1 stay of all iurther qrocggdingp ari.sipg in pr.,rsuance ot the ns;eglmegJ e,tflfig bv lhg firstl lespgpdenl in EpI? GSJ pRC - 07, and r lassed 'nerereOce ne Summary o{ i,[$ No le360a order in F,-oJrn egr p|c-ir, ig 24a41"454K qfci ?2.04 2024. fqr rhrl tax pgliod 2018.;t9. '.lli

¶1339

Counsef for rhe p,ititiongq: SRI S.SUR| BABU Counsel for the ResponrqfJtl"*iS.*oRoop ooR|LLA, Special Govt pteadsy ror qnre l.ax assisted by SRI T.CHA|TANYA KIRAN, 4Ci.,,'

¶1340

W.P.NO 37059 0F 2024 Tr-----

¶1341

Between:

¶1342

la 113,1 R tS, senBatrer Garti Madina Buil 4trrs; 4 vea rS, Qpr€s1-a, M ted f^Gqfo 9y^or, Its R/o. Propri9lor,SPlc^glpnv fi,lr,,^FAqiti m, Hydera 500028 !h,4r :.PETIJ|ONEF ANQ

¶1343

l The Assistant commissioner gr, chqSEin ar Gircre. Charminar ,)iyision. gth

¶1344

,5i1"i_.ir=e&:?rl1fl3iFry;l$jl:;,tr,;t%,*#"#",":;", uepartment (oommercialiaxl, .HyrjeiabiJ, i;E;;"ru

¶1345

' ffiT';|3B1*;l,ll*?"J^{r";'d;;il c,ib'";, 6di porrcy w ns New Derhi} 4. !.fniori cf lndia- Miriisinrof Finance, Represented b, Nfi'iliiiij ic,6,oi,,.,,, :, y ils Secrerary, Norrh Blqck, ...RESPOIIDENTS

¶1346

Petition under Artjcle 226 oI the Constitution of lndia praying thal in lhq circumstances state'J in the affidavit filed therewith, the Hrgh c rurt may be

¶1347

117

¶1348

pleased 10 rssue a writ, order, or^{direction more particularly one in the natureof a} Writ ol Nrandamus

¶1349

(i) declanng un signed^{Show cause notice in Form DRC 01 vide Refno} ZD361121OOI22BU^{daled 12.11.2021 andimpugnedSummary Orderin} DRC-07 vide re-f. no. ZD360424q87_99^{BKdated 30.04.201{bot! isgued} by the 1sl Respendqgt^rtE:i!h" P!?{ ISIQN s^qt QGSfIGQT Act,^{2017, a5} being void, ar[ilpry,^ille hcqt Iurisdiction^{and without autl.rority a{} 9Fl'Iit

¶1350

VI oJ Articles 14,^1e(1xe) ?I'9^{2EO o! lne}

¶1351

law apa( from being ?lrljY'

¶1352

ConS U a e 9_--sIg^{anractiri|fahe|I}

¶1353

i: er or other or$qJ(s) 4C^{tnis HoqPlg}

¶1354

purDuant lleretP an{ Paqt .." r{l:.?!/^ch Cgqrt m4y deerp fit apd or4E.'E''n trqy"!qnces^{gf thq e-Pse}

¶1355

(ii) declaring that thq llotifigatiqg $.9.⁰ s{&q?^{3 g.r} Qated ,11,ot^{7973 ip;ue$ 8y} Respondqnt Nq, 3^aQdc qr,gFPongi a9^{GQ Mq, No} .119^{o41eg z5 Qa} !P(3 issued by RegPgndent ryg,'? ''?$ ,ryotifigatiea^No. P6/2923-^{qT dalqd} 2AQ2O23 issued bY^RQ :r !"^$p0 ..:.;:..^{ndgl!No.3 an4 corr:qsponQino Go Mi,}

¶1356

170 dated 30.122029^iSSU d! by,E ondenl No 2, ryhieh 9xtq4^{ded lhe} '! .??P er-9: is wilDoul^{authorityqllew a,Qdtlllra}

¶1357

tims limit for^{psgsing thB} 8[.9 '"/ vireg to the sqqt^ron 7^3(19)ofthg QSr^{Act 2Q17 ?nd Seqlton ,684 9f} cGSr Act, 2o1!^{anQ ri"t?li.Ugof} 4(igles^{14, '!Q(t)(9),2t 4\E29?ot fhP} Co4slitutiop of lPflia.

¶1358

lA No: 1 oE ?.924

¶1359

Petition undsr^Sectipn 1?1^{CFg pt"I|.lgtha! in the circumslanses} :Tt"lln the affidavit filedⁱⁿ support^of lhe Petilion, l!?f .n'ng "t,11:"r::" 9l99se-d^toe1q)1 o[ operalion ol inrpugned^{SuEEpry Q(der in} PRc,97 Yide^{(9f na} 1 f:r the tqI ZD36o424oB799Bl-(^{dated30.q4.20?4.issuq$} ,bV^{ttrg RqEpondgnt} )4. period 2018-19^{unoer c6sr[pSTActs, 2pi7'nendino'Qisposalof !h? absve W{i!} Petition, as^{ptherwise, the Petitionel witl ue'pqt to severe loss and h41{ship'}

¶1360

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

¶1361

Corn."f for^{the Respondent Nos-1 & 2: SRI SWAROOP OORILLA'-gp-e-gia^l^} - - - Govt Pleader ior st i" i", assasted pv Sll-J'cHAlrAryYA [!ll!, AGP corn"Jir-'ti'" n""p"ro"ii^{N;.'3r-iii boiiti1'35,=JnAt"Es'sENloR}

¶1362

Counsel for^{the RespondentNo'4:SRI B'MUKHERJEE FORSRI GADI} --pnevierl xuMAR, Dv. sollclroR GENERAL^{oF INDIA}

¶1363

118

¶1364

W.P.NO: t71O7 OF 2024

¶1365

Belween:

¶1366

[4./s,^{N!z_a|r ClLrb. D.No5-9-5, Nampally Road,} Saifabad. Hvderabad 50OOO4 Rep bv its secnitarv, n,t' ur Ari,enll; n;Jgl, Tlii

¶1367

j|xl", S Jij?Jn'"' ' AND ANn "'eermolifgi: :.::,.t;:

¶1368

1 Ihe 4s tst.rnt C;om mrssroner (ST), Bashqerbag h-1 Qircle, Abidq piviqiqn, yd d n

¶1369

3 Flna N

¶1370

4 fhe TF

¶1371

. BEP_PoNpESIE

¶1372

Eg,it$^{un<lerA4!9le 226 ot\hp Cs4qtiturien} o{ tndia prayilg thgt ia ifr$ c:rcum:lanc,€l sterted in the affidavil filed therewith, the High Corrt 'iry '[[ pleasefl to lssue rAlqit o[ Mandamus or any olhe!. appropriate u,ttii'or pioer';_i t, ,: I. diregtio.rl deglprfng (1) the actiqn of ttre pr Rgspqndent in passing the Ordqr, daled 3o,gg.Ap24, lh$ :'-,?1^{ef t:e prlq in Form GSrDRC 07, dared3ool2a:?4 'irr'ffi} '^ProqeelingE, date{ 3Q,og2e?4, reyying Tax undeJ gs611en za(to)^lor g} SG$T/QGST Acts 2011.. without even issuing Folm GST pRC,Q1A Aq Inlemgtrt-q! und5r1 Rrlle ,::::r^.^t^rl" flutes 2017, withput,1gnrtr;E'iq ['f Show Cause flotictl in trorm GST DRC-01 dated 27 052024, Forrrr gST pRg. Z dated 30.0g 2023, )rder passed ujder Section 73, without DtN in llre qr.p*;'jfi of the O-der, for the tax period 2019-20 under the SG{iT/CG", aiii :umm?{y ,olr,..gr.a1Qilrarv, contrary to the provisions of the SGST/CGS,T n"t9 ZQ;f7., patently barred by rimiration, without jurisdiction as per section zslto) of :thg 9GSTiGGST Acts 2012, more particutarty G.O.Ms.No.118, dated 2rOS?gii ri;.n""o"nr and the Notificarion No e/2023-cenrra rrx, oaieq ::::.^il]l- l".d 30.06.2023 and Norrfication 56-centrar rax dated 28.,r2.2023. issued rrrr./,=\r by the l.,y rr tt 4th- _. . Respondent, extendrng the limitation period to make the assessmernt, as irteg4, ultra vires ro Sectiorr^.1684 of the SGST/GGST Acts 2017 and contrary ,o o^,",u M, t9(1)(g) and 265 of rhe Constitution of tndia.

¶1373

119

¶1374

(2) G.O.Ms.No.118, dated^{25-08.2023 issuedby the Governmentof Telangana} and the Notification^{No.9/2023-Centra Tax, dated 30.06.2023 and Notification56} Central Tax, dated^{28.12-2023, issued by the 4th Respondentas ullra vires lQ} Section 168A of !!e^SfST/aIS-T $cts^{v917 and consequFntlvset asidelhe} orfler, dateQ 30^OS,?024, l|e lumqarl^{of lhe prder in Eorm GST DRC-07' dateg} 30.08.2024' and^the Proceqdingg,^{dated 30 QB 2024' passedbv the1s!} .''., Respondent, [or^tng., tax'pBiioq^{2o19:?9 undet lhe SGST/CGSTActs 2017' as pp]!} and void.

¶1375

lA NO: 1 OE 24

¶1376

Petitipn pndg se$|ign 191 Cfg P.x:lg^{that in the cireurnst?DQes ;l'te?} l! rhe affidavit liled ip^,rq1?tt 9t^{th$ p+ition,} lf:ltn^{Qourt mav bF ple?seg,!8} suspend the eperltign^o,4'tt" Qro"i, diteo^{3Q.Qe2024, Ihe supme1} i'^tf^ ^o.'Il!f rn Forq GSr PRC;07,^qatgd Q.0^{08 29.?a aa!1!'re procqgdingsda!9.q_30--Ap 28.e{} u['d9' tou passed by t e r.t 6e"pggden!,^for l!ts.^tax BFIigd .i91:.?9 .?*11"u^?1 Acrs^{2017, pendiqg algggsa! of} t[9^{abqyg wlrl Palilion, as othenvlqe' !f19} Pelrtioner^wifl Dp^pV! to^qe-v,Fre lg.t elq^hardslllp

¶1377

counser ror lhe^{Petlioqg4;sR!sHAll! JEE+4MPlsna} il;;;i roi it'"^neepo{(iiint -rip".[,$Z'^{sB!'-S!LEooP ooRrLLA, $peeiar} - * - - -dori pie"aii'iot $"t3t" f", ds$i"t"g 1v.sni r'crrelnNYA KIRAN; AGB corn.It-r* the nilpoa-O {i..ar $ ! UqryrenleE^{FoR sRl gAPl..} -. - pnaveeH'kuMin. ov. sgl-lciToB GENERAI' 9F^INDIA counsetroruengipon(|rentlto.4i-:sB,rr".r#$,35iTNANDEg'sEllloR'

._t.'1:

w. .NQ:37116^o 2024

Between:

M/s. Dinesh Filling Statign,^{SurveyNo'79/Pand 801.2- Rai Duroa Pan Maktha} villaqe, sw,erilinsainpailv^{V;IU;L,''h;ru;;dv.'Telanoani- 5o0 049'} represented by its^{proprietot, 5ii-'Eio.jr" b%ngaiReoov Dinesh Reddy'} ...PETITIONER AND 1. Assistaftt^{Commissioner (ST), Madhapur- lV Circte' Madhapur Division'} Hyderabad.

¶1382

Hyderabad.

¶1383

1. ;\3;;i;;t^{Commissioner (ST), Madhapur-lV circle'Madhapur Division'} Hyderabad.

¶1384

120

¶1385

The Slate of I:lanoana, Represenled by its principal Secrelary, Revenue Departme rt (C omrierciat rJreit, i"rr"6, n", slJilrrn"t, Hyderabad.

¶1386

,,.RESPONDENTS

¶1387

Petition u rder Article 226 ot the Constrtulion of lndia pray!ng thqt tn !fq gircumqtances stated in the affidavit filed therewith, lhe fligh Qqiprt ii:i: -r may I r'lbe Blgeseq^{to issue a Vlrit or Order or direction particularlyppe in} fhe !?J$* # Wril ';^qf : Mandar.nus ': setling aside the impugned Assessment Orde r tn Fgrm ggl DBC.;:^L< :', io Fef?fenqE^{Nc.ZD'36}824100044T} vide DtN Ng esf/3644DP 337 F sH?4119, ----Cepa4lO9l2+24. raising 6delnancl gf Rs 86,G86/. j} ?91Y20,^{thpf have} heen uptoaded in rhe GST po(al 41it[o fli9ilatty^{signqd which is contrarytq} lhe^Rule ?6 (9) ot the illggal ,arbil Igiry,^,'b Inilio^yoid, conlJary lo the provisions- of ?,91t "?9^{TSSf /,9! andRuteq,2017, confiary} to lhe larlf la plqrouqcement cf the Honourable High Courts of Delhi. Ffede-Sh^anp Wrthout^authority of tara,r

¶1388

NO:1OF 2024

¶1389

. undel Section 151 CPC praying thal in the cirsumstg6lBss Slated ii! -_P..eUligf the^affipavit filed n support of the petitron, lhe High .ggu( may'p.i 4g.e$ te $tSpend^{ths pperation} of the impugned Garnishep Nqrioe isqued t'$, *g ".iiiO recpongpnt, ilr Reierence No 06/GST Arrearsr2)24-s get.g lztltsioz4, w':fie le)t^{period 2919-20}

¶1390

l++e+p+#24

¶1391

f.gtitiq4^under Section 15j CpC praying that in the circumst3Qgs5 Stated in lhe^{affidavit filed in ;upp,ort} of the petilion, lhe High Court mqy be nfq;*q l" illl further p,oceedings arising in pursuance of the impugna4 O.qq."rn1 itUI ".all ''' Qr{er i!^{Fgrm GS'-} DRC - 07, in Reference No.ZD360B2a1OOOi1f, ,iO",b-,il Nq'GST/36AADpE3)7gB2z2l19, dated 24/o8r2o24,for the tax o"r,o,i ,rr[-r0."

¶1392

pognsel for the petitioner: SRI S.SURI ,BABU

¶1393

pqunsel for the Respondents: sRr swARoop ooRrLLA, Speciar Govt preader f,)r state Tax assisted by sRt r.cHAliar[in rirniii,'i;;=,

't21

W.P.NO: 14 OF 2025

Between:

Sai Sandhva Steel Traders,^{Plot No. 2, Dommarapocham} ma Villagq, Gandi Mvsamma'X^{Roads, Qutubullapur,Medchal-Malkajgiri Rep} by ils Partnel.!\4[; Mlttab-alli Ravi Kumar^Reddy

¶1398

...PEflTlONER

¶1399

AND

¶1400

The taRl ipner (ST), Jeedi4etla'^{I Cirqle,} Hy,ger4bad^RgYal Divi S

¶1401

? e la ; Bep. FY^{its Plincipal Secreta ry, neveouq (CT)} rar, Ftydg rabad-

¶1402

3 e ndi ep. it$ Secretary, MiNJ;^{try qf Finance,Nprthqlpclt,} ew 00

¶1403

4 e I lnd I xeS O{r9 0ustpm^s, Bep by ils ehairma n, tnr 0fF ofRevenue, t'.1^orth-Block, Cenlral SecJetet!?t, hi- 1 0 ...REgPoNpENTS

¶1404

Retitigp^{undef A{iple 2!6 q! the Constitution of lndia prayl?g thp! in !ll9} .ircumgtancqs stat$dⁱⁿ the^{affidqvit filed lherewith' the High CourtrTlay !g} pteased to ispue $fit e{ tr4andamps^{or anv other apprqpriale w1!! or} 9t1e' '1 Direction^{deciaring (1)} lhe^{aclion of the 191 Respondentin nassilSthgOI.,-d$} dated 30^3E,W.49?4, $y.mgtv^{of lhe Order in Form GST DRC-Q7' deteQ39'} 04 zoi+ an$ the Ergceq{inss,^{dated 2e. 04 2024passe! bv the 1$fR"?P:l.illt} tevying^{gGgr/scqT an$ PeQ?ltv} !!99r^{Seclion 73(10)of thq cQsT/s9"'^4:J} 2017, withqul -'!^{evep issglno Fqrm} '.'Y'f"":-':^{GST DRC. 01A} I^{as qpntpmplated undPr} 11 '.',''^BHIP 142l11ior i49 nrllgt^2$17, githout^{btru in lhe Qrderand the sltr-n1naryof !ll9;} orders, 1or the^tax oerio$ loli^{19 y4der tle g:ST/sGS_req1 20i]'as alffi} conlrary to'ihe Rrgvirigql^{of thq pQSrl$QSr Act} '9"' fl:T!-T{:i1^,PJ rimitati;, willoutigqfaiit ?! Per $pctiop^{7p(1!) of rlrq cQsrr$ft31i9g} rp61e^particylsrly Notifications issued^o, ln:^{otll'spondent} 'lo" l:^{t Olilf:} dated 3i.03.2a23, i!o. QQ^{or 2023 dated 28' 12 2o2'extepdins} the^{qgriqg i'it} limitation^Uy .: ite i.^{+tt' Respondentand G O Ms No' 118' dated 25' oA ?O?'?} issued bv tfre^{ZnO' Respondent extendingthe limitation period to mqXefh!} assessment,l 3s^{illegal, ultra viresto Section 1684 of the CGST/SQST 4:l ?9.7} and contraryl to^{Article 14, 19(1Xg) and 265 of the ConstitutionoI} 'P'i^t:] Notification \o^{9 of 2V23 daled 31 .03'2024 and 56 ot 2023 daled28'12'29??} issued^{bythe4thRespondent, G O' Ms No. 118' dated 25' OB 2Q23issued by} theGovernmentofTelanganaasultra.riresloSectionl68,4oftheCGsT/SGST

¶1405

't22

¶1406

Acl 2017 and corsecuently set aside the order, dated 30.04.2024, summary of the Order in Forrn GST DRC- 07, dated 30. 04. 2024 and the pr,:cee61nn", Or,"O 29. 04- 2024 p;rssed by the 1st Respondent, for the tax period 2o1g- 19 under the CGST/SGST Act 2012, as null and void.

¶1407

A NO: 1 OF 2O2!,

¶1408

Petilion un Jer flection 151 CPC prayipg thEJ in tDe cip2rns;!e n-ges Elated in ll:le affiQavit filed in s,upport of the petitiol' the rgh' I^urt SaY p sep lQ SY$Pend the OPe'ation of the ? Su 'thq prd,e,r ig fIN GST DRC- 07 dated 3 lh" tn 29.04ir' ?pe4'.'.. Bailed^{Pvthe 1sl Respqpdent} , g3'lgd 181^'1 GFT./S997 P'?qF"qF 4e!²⁰¹⁷ PFndinQ^disposalof Wril Pet ,as otfgpyisq; !!e P,,ptit tonef Will be put^{to qgve} e lo,ss and h

¶1409

Qognssf lol qhe P:ririoner; SRt SHATK JEELANT BASIIA Counsel for the R:spondenr Nos.1 & 2: SRI SWAtiOCip, OOnff_LA. Soeciat posnset for _ eovt^pteador the R,)spondent for State No.3: Tax assisred sRt B.TFUJ{HEfueE by-SRi,T.c[.{1TAN'yA Kf"nhf* roC-intiAili','"-hce PRAVEEN KUtrfAR, Dy. $OLtcl-TOH OeNe-naL.O*F rnorn cspnset ror rhe Rospondent No.4: sni oonilfirc ir-iiflrrg5; ,i,fjttii,T'^ SC FOB CBIC 'l j:'.'

.:'r

.P.NO:32 OF 201t5

petween:

ui+HE::f,iif.l'i.i#3.?,il&?f il!ff^#:iEijJ'ir*"Hi,,5#eE!^ji,?ff ; [,%ii';:?#jJ:'I,ifl^{i;#l:.Bot3'rq61"Rrol'stiiT;iili{;PTffiEr.sFH:i;} ':1!ETtl'ousn o*g

¶1414

rhe Assistanr commissioner sr, Mehdipatnam- r circle, pharminar Division, ^^{Pl!^Ftog* Ga<1anv,harBuilotns, NampJi&lijvJ"rroa'o_-so-Oifri"""' -'t'"'"} , Ir-r-r9-q! tetangana, Thro.ugh principal Sbcretary to- Goveitment Revenue . H9?3nlfnr^{((;ommerciat Tax), Hyderabad,Telindana:} , '^- r''-J. uenrrat tsoard of lndirect Taxes and Cudtoms, GST polcy Wing New Delhi 19n^{bV its Con missioner} .. : .^.

¶1415

¶1416

4' New Delhr- Union pf rndia 11 1001 Ministry of Finance, Represented by -., its "- -:I' Secretary, North rf^r!vr.l"u B r^' ock,

¶1417

...RESPONDENTS

¶1418

123

¶1419

Petition under Article^{226 of lhe constitutionof lndia praying that in the} circumstances stated in lhe^{affidavit filed therewith,the High Court may be} pleased to issue a writ, order'^{or directionmore parlicularly one in 15e nglyre} !-{ ? Writ of Mandamus

¶1420

(i) declarih /.r:::.^{g u4 signe{ Show cause nolige in FormDRC-01yide Refn}

¶1421

zPqq 1121o277o3u^{dated14. 11 ?o21and impugned EYtr?ryaS:l} 7 vide ref. no ZD36Q4?40788820^{daled 29'Q4'2934}

¶1422

in $Rc- Q T

¶1423

rsgugd by I {,qtP$ he Jst Rqspon6spt^{un$Qtthe proyiElonE} qf "-gP"I^

¶1424

AS tn9^yo ida^{?rr-birta.ry, i[e gal,} wfttiout^JUn r t'j

¶1425

aulSgrity of law apart^{frQmbeing yiplativeqf} Artiglql^t4; 1e(1 lln) 2Eq of tpe Cgpstitut lon o[^Indiq, atd lg^{c94;eqqqPtlY'961} ei!l' al?I a$liatt'p talqn pu Tquanl the[e!-q and PaPS !Uch l9rthqr qr^oJFEi or,#,(_:l !.1iaa thl$ Honble^Cqgrtma v dqern fit and^{proper in} lhe gitcumslrn^ces i{;1;i

¶1426

c3l9'

¶1427

qated 91.

¶1428

(ii) f,eclsflpg tftqt thq Notification^{No. 09/2023-} ,c ^r .-T .?}iq]:!*g

¶1429

oy Bespqloenl No i^{and cerresBo4dinsGo Ms Nq'} l]! ry:qlti|t 292fl rssped [y^{Reepondqn]Nq z ang Notilrcatio.!NP $6/?8,11=j#} oireO zs, 12 2i:.9n^issued Dy^{ResPandeo! *":} ,^{uld *11S39"n{lnsili!'} rrrp,' tzo flated 30.^12. ?023^{issued pv} $gsnon{ent N"i i, i..iPj e>l,lgnoeq lhe ti1e^{limit for pqssing tlre oqders,is wilhput} rytl"ilY^"l1ry aqd ultrs yires !o^{thq seqrigrl73(1Q)of the} Q$r^4c1.2017 '"t.iT,lit! 1q$S of QGST Act, Zo'ti apd^vislative 9f^{arlisles 1r' 1g{1xs)' 21} 1l?$

¶1430

2-,QF Of the^{gonglilutigo of lndia.}

¶1431

lA NO:1 O 25

¶1432

Petitien^{unde[Seclion151 CPqpraying thatin thecrrcumstanpes gtateg} D the affidavit filedⁱⁿ I^{uppgrt of} the^{pglition,lhe Higt' Court may be} leased^to ?!eT DRC-⁰⁷ vide^{ief- qP} of^{opetatioo of} impugned^{Summary Order in} Z,D3604,? 4l7}!B2}dated^{29 04.2024 issued by the Respondent No'., tolthe tax} YYrit period 2018. i9^{under CC^ST/TGST Acts, 2017 pendingdisposal of tftgabgve} Petition, as'otherwise.^{the Petitionerwill be put to severe loss and hardshrp}

¶1433

124

¶1434

Counsel for the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos..t & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA *fnif.f, nCp Counset for the Respondenr No.3: SRI DOMiNIC FERNANDES, SENIOR' sc Foii cBtc

¶1435

Counset for the Respondent No.4: SRI B.Mii-BHERlep fOn SRt GAD| PRAVEEN KUMAR, Dy. ggLtqiToR GENERAL OF INDIA

¶1436

W.P.NO:89 OF 2025

¶1437

Between:

¶1438

M/s Mallil arjura Qotto6r lndus fiies, |]OlB.l 1, N.algonda, Ielargana SbA tpj; r"p{€iq$ttS; by^Aler, i.t$ Mqnfsins^Yadadri Partner,^Bhuvanagiri, Sii E Ma llesharn 1,.'.,'. *: ,.,FET|TlONER ANP

¶1439

commissioner (sr), tluigeie; ll cissle, N?rsonqa Division,

¶1440

' Iiffii;:f:',nr Manaser, State Bank ot tpliq, Alql, Yq{adri Bhuvanasiri,

¶1441

'^I:[!lXT,n 3. The State o Tet,rngana, represe0ted !y 1ls princhal Secretarv. Revenue D^{e p arr m} eⁿ r⁽ c o rn fr e rc i a t r'r ;$ ; ie t iit i n ;^"#fii1fi; i H;; l;it=J',^t

¶1442

.RESPONDENTS'.-.

¶1443

petition unc er trrticte 226 of !h.e egpgl_itutj,g+r qI lndia praving that in the circumslanceg stated in the affidavit filed'if,ereiiith, lhu fligl, Qourt r.nay be pleased to i95us a Wrjt or Order . or dirgctio4'pq4iouiprty gnp .i, :t.^. L:,-.^{-j 1.} i4 1 lfre pql.11re .-r^. of Writ qf Mandamus setring asrrJe rhe impugned +;"siF"m.b"t ggoeq gassei by ihe firgl respondent^jn F rrm GSr DRC^' '. ,;: ;r--g S4,pr Zir:. ,;n Ur.r., No 2D3.902230087l8e, read with $llggrrmgp1 ln (;r. 'rCSr Oh C r gz, r,o" 'o,ry No.INTD36ABBFMI1692.117112O1B,tg, in ;i|qing a demand of inrerest of Rs4,27,855t-. for lbe r,ex period 2018-'19, that haye bepn uproaded in the GST portal without eithe, physicaily nor digita[y signed which is contrary to the Rure 26 (3) of the CGST R.rtes 2O17, as illegal ,arpifrary, ab initio void, c:ontrary to lhe provisions of CGST Acr and Rules, 2017 and TGSTAct and Rules, 2012, contrary lo the law laid dov'n by the judiciar pronouncement oi this Hon,bre corrt uno Hon'ble High courts of t)erhi, Bombay and Andhra pradesh and without authority of law.

¶1444

125

¶1445

lA NO: 1 OF 2025

¶1446

PetilionunderSectionl5lCPCprayingthatinthecircU.mst?ngesstatedin the^{affidavitfiled in support of the petition, the High Court m!{} rqe^ql89*q Ple?:89 to susdpnd ',1 [he^{operalion of the impugned Qarni;hee.ryot4ii I qgi.gveftI'leliAg} issued i by the firsr^{respondent in FormGST DRC} "^{13, dated} ":: '' :'^02'1?'202{' i"i '-i^issuPd "" " under sectiQn^{79 (1XC)of the GGST Act,2017} {^{TgqT A4!t20,7!: foi the tel} i-"-:-' I^{- - - .} .-,,^t: ,.'.. ..., .t . .. ' period2018-19 . r^j.-- :i; :1. l

¶1447

lA NO: 2 OF 2025 ---i--r---F---=T-

¶1448

Pstition^{under section151 CPC pravins thal in thg} "i!9!fn"131p"" ilat:g^i! lhe^a ffrdavit tlleo in^{supportof the petition i;re} I O $e,+ .T'riqf : fl::ft li PsnPi ng'dispqsar oi rhe wrrt^{petitron grantprayl or qll tu{[er..gl?:":gj?r} ff]" t3 i uio. 9f Ure impusoe{^{Assessment o1!9r} oagsed Pv^{thgfirs!,1€-Se_q't',fe4!} it Pyrqu Forrn qpr AIC - 07, dareq 04 02^{2023, in Rqterenee} !9:7DQQ9_2E?8ligfl E?.1 with attaclment i0 Form^{GST DBC ' .} p7, ' ''vide' .?lD,l l Np.!N,1D36ABBFMQ602J1ZN201819,lorthelexpetiod?918:Jg

¶1449

peunsel for the Petitioner SB! NoorY VASISHTA^{vE![Af.,EF. y+SU} . . :tu'tfi gSUn"g! fo1 {i"ipit"',."s$ii::.::i"'f the ResPondent No.2; --^{f !'fi1%'iih?,ityffiiEx"'$iil"n}

¶1450

.N t1 soF 202s

¶1451

FPtweE{':

¶1452

Dwaraka Das Manivar,^{S/o. Vijay KumarMaDiyar,} Aqed aboul 59 YEers,^PlPl No. 87,^{Survey No 734, Road No 20, isvc!} e--'^-Bala. nag:br; .'3-^{HY{e rab.ad,} 'ii:PrrlflolffR Rangpieddy,^{Tela ngana, 500037}

¶1453

AND

¶1454

The 4sqistant^{Commissioner (ST),} Fatehnag ar Circle,^Hydera 2.UPlvrs19nton of lndia, n 4th Floor, Ministry MaYu^o r f^{Kushal ComP} Finance, RePIex, resented Abids,by Hvdits NorJh Bloch, New Delhi^- l10^O01

¶1455

39tate oi Telangana,^Thro ugh Princrpa I Secretary to povernment, Revenue (Commercial fax), Hyderabad, Telangana110 001

¶1456

Department

¶1457

1. CPntral^Boa rd of lndirect Taxes and^C ustoms'^GST Poticy-Wing, New^Delhi iep by its Commissioner

¶1458

...RESPONPENT9

¶1459

126

¶1460

Petition u rder Arlicre 226 of the constitution of rndia praying rhat in the circumslances stal€r(J in the affidavit filed therewlth, rhe High courr may be pleased to rssue a wr it, order, or direction more particurarry one rn the nalure of a Writ of Mandanru s declaring

¶1461

i. That the 'mpugned order y!{e RefelqBce No. 2D360424083947V dated 30104t202a pasqed py tDq 15T Bespondenl under lre provisions of CGSl.a'cS-t gc.t, 1017 ag b,gi1g vOid, arbitrary, rltegat, wirhoul

¶1462

JUIiSdiclron^violative gf tlg PInc lplsi' qatural justice lparl from bging violative of A rc ES a e onslituli ono f India, and lo gons 3quently set asiQg [he ?149 "ld PPis gqch further or othe{ order(s) as tfis Hqn'blg 9ourJ qlev deefn fit and proper in tfie crrqumsrances g[ the case.'i

¶1463

I That lhe lrrqtifir;qtion Ng 09.&.q23 e,;[ datgd 3.1lO3t?O?3 and Norification No 56/2023 CT dated 2A.1p,20?A i;Sueg by ftsspondenr No ? rhrough Responcent Nq: 4 aQd cal[gqpol,gtgg Cq Ms. No .t1B dated 2slOBt2QZa issued by Respondept Ng 3, whic[ extended the trme irmil for passing lhe orcle's, are withqut 3,Ul.!grlty 91 law and ultra vires to rhe sectio4 /3(10) o the GST \ct2Q17, anQ $ectiol .t6EA of GSt Acl, 2017 and

¶1464

violative rl artiples rA, lqJr[$ i :!.". 21 :-:i.inn2}sof tle conslilution of tndia.

¶1465

lA NO: 1 OF 2025

¶1466

Petition undr'r Section 1fl q,ry prryo,tg th{ in tlrp circumslances $tated in the afridavil filed in support of tpe p.qtdipn, ltib'ttistr coqil'may be pteased pteaqed lo stay operation of order vide Befelpqc,g No. 2D3604240r)3947V dated 30tO412024 passed by rhe Respon{e4t No. ., , :1,.

¶1467

Counsel for rhe pelitioner: SRJ P.VEUKAT.A PRASAD EOR SRt MD SHABAZ Counset for_rhe Resrpondent Nos.l &3: siisiwehoopbo-CrLiaI $"J;' Govt^preader for state-Tax-alsisted by SRl,T.GljArraHia irnill-, acp Counsel for the Respondent No.2: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy.SOLtctToR GENERAL OF rruora counser for the Respondent No.4: sni o6rurliclenlnruols,'iiriion "'^

SC FOR CBIC

127

W.P.NO: 123 OF 2025

Between:

M/s. leela Enterprises,^{A-4, FaltNo 207,} Zrd^{Floor, Sanskruthi Town Ship'} ir".n"iirn,Errit[esar,^{naeocnri.trrtaixajgiii,Telangana - 500 0BB' represented} by its Proprietrix, Sri.^{Leela Neela}

¶1473

li .,,PETITIONER l,-. ANrD.

¶1474

1 Assistant^C ommissioner^(ST), KPesafa;tlpirele'^si8!9"' N?gu^{r Biyisigll,} Hydelab4d

¶1475

1. The SIAI9 of Telangana,^{represen!edby rts PncrB} Se n^ue Dgpartme nt{e omrnqreial^Tax

¶1476

...RE $PoNDENTS

¶1477

tutian or{ Petitipn^{under ArtiQle 226 qf the CA0F-ti} 2! lnor"g^{p,uY,f!gthat in the} circgmstancgs^{staled in} Ihe^{affidavit fileq} i!^erq,yith !1:'"^{t1!ghQgurt qnaY qq} ilt {!e Qelu^{ys gJWrilof} pleaseQ to igsue a Writ^{or order or direction} Ba^rticqlprly E$" Mandamus selting^{asidethe impugned ordqtand beclaring lhg ag!!en of lhe first} respondent i4^{passing the impugned As$q?smqntp6derp?ss9} by rhe ti^rst respondent^{in Form CSI DRC - 07, in RelelencgN9, pD36p82{!Q87QQA'vide} DrN^{No. GSr/36ApwPN3221K12G]20,dalgd l7 qq 29?*,ov} !i.li?^{? o.?rn1o of} rax amounrins^{ro Rs 23,93,241l- (cGST amquntin$tt" Sg 11199,61.9!lnlut.cGSr} amounting^to Rs^{1,l,96,620/'), for thq tax pqqigd2Ol9-2Q, 1na1qpve 99en uploqded} ': in^the GST^{pgrtal without eitherphysically} 49t "^{g'g!10" ''j ttyiigned pJhiqF} !E^6qntrar!tQ the Rule 26⁽³⁾ of^{the CGST Rules 2017,3s} iflegal^{,arbilqqry' ?p inilro_void'} contrary^{to the provisions of CGST Aqt and} Byles,^{?Of Z gnd f$ST 491 ang nu1q5'} f0'!7,^{gpntrary to thq law laid down FY tre jtQicialirongy""i,Tt"J-qJ thig l-lo{''!le} a:'f, witholl! Court a4d Hqh'ble Hish^{Gourtsof Dethi, eqqgev apo} {bilnra lraoe$ puthoriry of raw a1p^{withoutforrowipgthe qee} ?.r"":itl" 1 ]il-!:":iTt]utto under Qection^{65 read withsection za ot lrre 9C_!! A;\t2017'/ sggT Aqt' 2017'} as^{beysnd the timg prescribed undel sectigp73(10)';ftE cGiIt)1'zo1! !} sGST Act,^{2017, in.consequenceof NotificationNo.56i202$centra! TaX, dAled} 30.122023, lssued^{by Governmentof lndia, CBICang G'O'Ms'Np11B'daled} 25.08.?023^{pnd G.o.Ms No.170, dated30'12'2023, issued bv In"} 9l::1T:"t^of Tel4ngana, are^{illegal, ullra viresSection.168 A of the CGST Acl' ?O1V / SG$T} Acl,2017/|GSTAct,20'17'fialional,arbilraiy,unreasonable'violatiVeofArticle 14 of the Consritution^{of lndia, barred by Limitation and withoutjurisdiction'}

¶1478

128

¶1479

lA NO: 1 OF 2025

¶1480

Pelilion ur der secrion 151 cpc praying thar in the crrcumstances stated in the affidavil fired in support of the petition, the High court may be preased pending drsposal of the Writ Petition grant stay of all further pr ocer:drngs arising jrl',' pursuance of the Assesi6ent prder ppssqq by the first respond=nt in Form e$f= DRC-07, in Rgferelyqe ruo,'^, ZD3qqB24q587O0A vide DtN No. GST/36Apwp N3 zZ 1 K lc; i,:_ p0, pate'd : :j.l 17 .otj.Zg?4, for lhe tax pe r io d 2e 1 9-2o.

¶1481

Counsel for tfre F,elitio4g4 SEf FOB SRIPUPPALA BI^;I q4N Counsel for lhe F:g-spond€ntst SRl. P-QP^{OQRILLA, Speciat 6ovr Fleader} for 9f.t" f6x d Fy^{SRIT.cHAITANYA} '(|RAN, AGp,

¶1482

W.P.NO:126 F 2'025 t=-

¶1483

Between:

¶1484

Mr .Meharnrnad Abdul Bawopf, havJng -address at l5-B 512t33 \7i2 - ::-'p1u=". Feelkhana,^,-tyderabad, fbtangdna_ Sbdqgi-^{-"- -} ...PETITIONER ANQ

¶1485

1 Thenssistar t Commissigner $T,.Begqp Bazar Ctcle, Charmrnar Drvision, 9rh F toor, Gerga n vihar Br.i[onEl'tili riiilv,'HvJura oi-j s oo oo r

¶1486

2 ili"ia!l"i'l'.iffi [t'i:t?:#fl^{:l'oteconimissionerorStaterax,}

¶1487

3 4 iglf^{il;',iH#fliJ*3,lfl,l'1fff"%8ff ','iEe#;?:vernme,rRevenue} Minislrv otFinfrleg" Rsiprqsenldo b!'its Secretary, North Blsc.

¶1488

H:fb3ill?1it6

¶1489

5 Central' Boarrlbf lndirect T: ue..9 fld cyslgms' GST Policv Wing' New Delhi'

¶1490

Rep by its ccmmissigner,

¶1491

..RESPoTDENJ_S

¶1492

Petition unde ;1 Articlg 2;.26 ol lltg CqDslitution of India prayrng that in the circumstances stalr:d in ine gfnOavii filed fherewith. the Hrgh',;*n .r,^ti" pleased to issue a !/rit. order, or direction more particularly one in the nalure of a wril of Mandamus a) That impugned show cause Notice in Form DRC 01 vide refno ZD3605240B6B.'5R dared 31t0fir2024 and impugned order in r:orm DRC 07 vide ref. no. 2D3608241547235 dated 31t08r2024 issued by the 1st Respondenr pnder the provisions, of GGST/TGST Acr, 2017 as being void, artrikary, iilegar, without jurisdiction, ,riolative of the principles of natural justice apart from being violative of Articres 1+, 19(1xg) and 265 of the constirution of India, and to

¶1493

129

¶1494

consequentlySetasidethesameandpasssuchfurtherorotherorder(S)aSthis Honble court may deem^{fit and proper in the circumstances of the.case.b) That} the Notification^{No, 09/2023-C.Tdated31 .03.2023 and NotificationNo 56/2023-} CT daled 28.12.2023^{issued by RespondeDt} -li^{No. 5p} nd cgrresp,onding^GO Ms Nq 1'18 dated 25OB 2023^{and t70 dQf$$} 30!,1,?[?02?\i sql"ed U| ResPsndent^{No ?} which extended the lrme^limit tor^pp n9 ffigrdqi-s ate^{without authority of lAw} ST Act and ultJa vires^to t!'re^{seqtion 73(19)} i ?^{a17 and Qeqlion 1684qf} "ia^fth GST Acf , 2017 and violaliyp^{or aniQe714'} Xe-)^2t ?!O^{Zqq of the Constitution} Pffndra

¶1495

ANO:1OF o25

¶1496

Petition under Section^{191 qfq pt"Iig$thatin} If.'F^{cirsumstances stated i!} the affidavit^{filed in support of the} ?efilion,^{lllq ,,nU ccl$ 'ey:: rl:::::l: ut",} operatiqn of^impugned Qrder^{in rBq4 ORQ*/ .vide rgf no' 2D36Q8241547235} rJated 31/08/2024^{passedby the Respondel,t Np'1'}

¶1497

Counsel^for the 9R SRI^{MD SHAEAZ} o9BILLA, spgq^ial Qounsel^{for the} c A KIRAN,^AGP Govt Plea Tal Counsql^{fof the} DIA n lc E Counsel^for lhe c

¶1498

.P.N :, 129 OF 2O25

¶1499

Betweel:

¶1500

Mr. Miehammad^{Abdul Rawgof, S/g} !3te^{Mqhar,nmed {bdulfiazzakAged} $di;j-^{V;;; r;,i"s ;dd-r"-iJii-t:ii-a-5t28?,} ' :^{Aziz Praza'Feerkhana'} Hyderabad.Telangana-s0O001 :

¶1501

,..'ET,T'ONER ANq

¶1502

The Deputy^{Commissioner (ST)-2, O/o. Commissioner qf $tate Tax'} Enforcement^{Wing,HYderabacl.}

¶1503

2 Si;i;;j'i;ir'"dr"Z,^{ri.liorshFrincipalSeqr+ryto Governmenl'Revenue} Departhent^{(C-ommercial.Tax), Hyderabad,I elangana}

¶1504

Union of^{lndia,lrJinistryof Finance, Represented oy its Secretary' North Block'} l,lew Delhi-110 Delhi-110⁰⁰¹

¶1505

l,lew Delhi-110 Delhi-110⁰⁰¹

¶1506

4 e;;Hiiil;ro*Jindirect^{Taxesand Customs, GST Policv Wins New Delhi'} Rep by its Commissioner

¶1507

...RES'ONDENTS

¶1508

130

¶1509

Petition u'rder Article 226 of rhe constilution of rndra praying lhat in the circumstances stared in the affidavit fired therewith, the High court may be pleased to issue a writ, order, or direction more particurarry one rn the nature of a Writ of Mandamus.

¶1510

a)That ippuqned $CN in Forryr DRC-01 vide reference no Zft360222qp256:?y daled 07.02.2Q21, 4nr1 iapugned order vide DRC 07 ref . no. ZL)36AS240e6Qg0g daled 2!.08.2924 passed by the 1st Respondent under the provrsr ons of CGST.{4 GST Aci, 2pJl as; lging ygid, prbillary, iilegat, wrrhour iurisdrctior , violativ.e of ihB p it a etfl p,p o$p tO ?f J-n stic."g= pen-f idm be r n g v ro tative of A rt i c te S r1, Y(1)(S) e' :'r 1. 265 of the gQnstitutign of lndia, anfl tq consequentty set aside the $am" ,qf,d B3$f such furlher er: oth,er ordgr(s) aF this Hon'ble Court may deem fit a nd .i PropF"? lltt circumslanqgsi of thg casg,

¶1511

dared 3i 03 2023 and Norirication [!e, :1,,::lli"-1tl*:1ie, !:-. :?!20?3.cr d?ted ?8 12.2023 iisugd by Respondenl No 4 and .o,,".ponjinq p$ ??t2?2.3:CT Ms. No. 1f 8 daterl 25.09,2023 and 1ZO dared 30 12 2023 issued py nesponp6ni No. 2 which exten(red the rime rimit for passing lhe orders. are withoul authorityi qf law and urtra vires Ig thq Fectiqn 73..(10) of rr.re csr Act 2017 and lrectron ro-qa gi GST Act, 2017 ancr viorarive of artigres 14, i9(1)(g) 21 and 265 o|ne constituiiod' _ _.1r.... :, -, of lndia. .,'

¶1512

lA NO: 1OE 25

¶1513

fetitiog^{uns':r sepJion 1f,1 qpg praying} rhar in rhe circumsr;rnges rlated i0 the affiflavit filed in pgpqg{ of lhe pgririon, thq High courr may oe pteaseq'to gijy operatig,'r q{ impugned gfder vidq DRC 97 ref no ZD360B24096OSQS Oqiid 24 .08.2924 ppsseq by ttre Rg;sponQent No 1 and pass such further e, U*9i orde(s) as this Honorabre court may deem fit and proper in the cir,:umstances qJ the case.

¶1514

counsel for the petrtioner: sRr P.VENKATA PRASAD FoR sRr MD sHABAz counspf for_the Respondent Nos.1 & 2: sRt swanoop oonlir_a, ap;;i Govt Pteader for State-Tax a:sjstgd by SRt T.CHArnNia iril-r,r, eOp counsel for the Respondent No.3: sRr B.MUKHERJEE FoR sRr GAD| FRAVEEN KUMAR, Dy. SoLtctToR GENERAa6; tNDtA counser for rhe Res,conr,ent No.4: sni o6mlrvrd ienr,raruoLs.'iir.iioii "'^

SC FOR CBIC

131

W.P.NO: 148 OF 2025

Between:

M/s Vasudeva RqddY,^241,145{4; Khaiaouda. Gachrbowll,^HYdgrabad, 'lts ?iopriblor, Sri. Vasudeva ReddY Telangana - 500 032. ignreg.ented !y Rakashi.

¶1520

i..PETlr]oNER

¶1521

ANQ

¶1522

1 , Assista nt Corpmisgiqner ST). h r^vtl ci le Madhapul Divisiqn, Hvde

¶1523

The Stale of Telangana, Depa rtment^(Pomrniirciq ffi:'ffrffH,,#r:'$"lPf|,::t'i.i#,Io?'oio'"

¶1524

...RESPONDE!!TE

¶1525

Petition^{undsr Arliple 2?6 q{} lhp^{Cg.trtstitutign} Qf^{lndia pravingthat in the} circumstances^{stated in} lhe Affldeyil^{file$ lher.e.lvith'lhe High Qourt may be} pteased to issue a Writ Qr order^or {i1,qglion^{pgElicularlYgne in the nalure of Wti! of} Nilandamus sglting aside^{the ir;lpugngd orderpnd fleclgring the aclignof the first} respon{ent in^{passing the impuqpgQ AelgS:,elt Qrderpassed bv the lirFl} respondent in^{FormGST DRQ -} QJ' in^{RqlirenceNo 2D3608241Q48283'dated} 2608.2024, by^raising a^{derlandqf tax} emgunling^{to Rs21} '82'7421-'^(CGS-[ amounting tq^{Rs 10,91,371/- PLUS TSST at-opunlingl9 Rs 10'91'3711)'lor lne} rax^peripd ?afi-2Q,^that havg^beqn unloa$gi^{in the gsr peaal wlthou!} _eilher physically nor disitally signed whioh it^{coqlf4ry tq the} $ule^{16 (3) 9f thg cgSf} Rules ?017, as^illegal ,aDitrary,^{aE inilioYpi$, ponlrary 19 the provisions qI C$QT} Act and Rules,^{2017 and TGST Ac! AQ$lRqlg"q, 2O17, cqolrary to the law laid dowo} ny the iudicial^{pronguncQmenlof} tFiF Hol1:BF^{Cqqrt anfl Hon'ble High Qpurtp 9I} Delhi, Bombay^{and Andhra Pradqgh and Wilhoq!authoritvqf law and witlgul} foltowing the^due procedure 9f^{layv eontgrlPlatqdunderSgctionqs rgaoW|D} section 73 of^{the CGST Act, m17 I SpQT Act, 2',t7. as beygndthe t!l!g} prescribed under Section^73(10)o..l Fe^{AG-STA-qt,2017 / SGST Act' 2017' in} consequence^{of Notification No.56/2Q23-CelltralTax, daled 30'12 2023' issued by} Governmenl^{of lndia, CBIC and G'O'Ms'No'118'dated25'082023 and} G.O,Ms.No.170,^{dated 30.12.2023. issued by lhe Governmentof Telangana are} illegal,^{ultra vires Section'l68 A of the CGST Acl.2O17 / SGST Act' 2017 / IGST}

¶1526

132

¶1527

Act, 2017, irrat,onal, arbitrary. unreasonabre, viorarive of A.ticle 14 of the Constitution of in^jia, barred by Limitation and without lurisdiction.

¶1528

ANO:'lO 2025.

¶1529

petiti Qn^{un,jer{iection151} QPC praying thal in the circ te.9 tn ':if lhe affidavit Iilecl in suppo4 of the petition, lhe High Coud may ::: Play^{of all} {gfihe^{r proceedings} arising in pursuance of the pqg.seq by lhe^{first respon{ent} in Form GST DRC - 07 N4,7D960824 104t1233', daled ?6 0q.2924, ror the tax period z}j g_ZO

¶1530

Qosnsgl^fop $e^Pgfitioner: sRr {:y!!4 qHaryXAB FoB sRt pupEALA cqunsqf ror rhe R,esponcentsi ":^?3fi4'Jl[]t?$r-r-a, speciar eovt Bnaae r for^Srale Jsx^assisted by SRt T.CHA|TANYA Xi[,nn,[C#,

¶1531

.P.N9:1 oaF 2t25

¶1532

Be{weqn:

¶1533

ffi1!{'i?:}fl^{:'dii'^,31i"-yiffi,g{,ysfl gf ',iHR:l,,y-"Jifi} lfirE6BfF 5po 044.

¶1534

AND "'fETI'floB'"EE

¶1535

^ 1^{uecupg€raDact} kry[9:ggrls.lqnpr^Dtvigion, (Slare^Hyderabad. Ta.x), Secunderabad STU_Q1 Cirple,' ,.:'

¶1536

$ate qf Telarrgana, rep. by rts Chief Secretarv, ar

¶1537

^^{kiovernrnenl,FAc), srare Tax Departmenr,s6.,"H,:"?t:',ij"cr!'f,jos"ertary19} r. unron 9r ,not?, rep. bv its^Sgcretary Ministry of Finanie, Goveliiiient pf lndia, ,B'.3,[',3,%;?::1ifl?,""?,'#Y::n;;i.,al:?"k"t+*:,:l-,;90[i;:::::: 6i^{r il ia.-M inli} ry Jili ii n c", N gry D_e [1L 1e p uv, t.rJ#Hi Si,f; ;?[bTijs^S

¶1538

'{3?'JJ:l:fi^{I."il"-HJs',fi} ;.:ffi :f-ISJT:[rcil;Eiffi^{;"iJIuif f ar}

¶1539

...RESPONDENTS:' -' r^{-l i'l:j}

¶1540

226 ot the constitution of tndia waying rhel in lhi ^,.^.._i;l11ll^{1lo^r,on,r,"} grrcumqlanceE stated in the affidavit filed therewith, the High (iourt pay [q -'r^appropriate wrii or order pr direction

¶1541

(a) declare Notificartion No.35/2020 - centrar rax dated o3ro4r2o?o ?nq Notification 56t2023-renrral rax dared 2}t'r2t2023 issued by the 4tr Respondepl

¶1542

133

¶1543

under sectron 168-4 of the^{centra] Goods and Services Tax Act, 2017 and} G.O.tvls.No.',l36 dated^{27t'1112020 and G.o.Ms.No 170 dated3011212023issued} by the 2nd Respondent^{under Section 168-4 of the TelanganaGoodsand} Services Tax Act, 2017 -e.lending^{the limitation lor concluding the adiudicatiol o!} showcausengticeigsue,dundgrEgqJionZ3forlhetaxperiod2018-19asul!1a: vires Section 168-A of the^Cer!.tral 99Ss^{apg Service Tax Act, 2017and as} Yllf?; vires segtiop 168-4 9J^{thg Telqpgagq gooQs} epd^{Sgrviqes Tax Acl,} ?017 ?nd else manifeslly arbitrary gnd^{yigiatiyBArliAlg14} Sf lhe Qonstitution

¶1544

(b)deal a!'e rmpugn o eE a and^{proaeeafings ln Fo} DRC-07^{in Ref.Ns;zDQqg421957Q-Af,lOaleg 25to4t1o24 passedbv lhe:19!} Respondent fef^{the lax} Perio42Olg=;!9^{as DeiFglimebarred, witheut haYlns eqy} signatures and contrary to Bule 14?l1A)^{gf Ceplral Goodsand serviqesJ94} Ruhs, !017 for^no! igsuing^FogpG$T ?RAplA,^without lurisdiction^and (c) set-qside lhe Eqrm^{q.$f DBC-13} dated 1U121?O24^{fpr the tax period?017119.} lo^{2018,19 igsued by t[g fst} flespgl{ent^{tQ lhe sth Respondenlunder Seclloo} 79(t)(c) of the^GST Act.

¶1545

IA NO: oF 2025

¶1546

Petitio4underSegtionlFlqPgprayilgthatinthecircumstancesstatedin lhe^{affidavit filed in support of thg petition, th€; High Court mav be pleased lq} suspend^{the proceq$ingF pursqant} !g f,ptrn^{q$I DBC-13 dated 12t1-212024 for tha} tax peliod 2017-19^to ?0'18:19^{iSQUed by the 1St, Respondenlto lheOth} Respondent^gnder $ection^{79(1Xc)oJ the} Q$T^{Act,pending disposalof lhe 1 /rll} Pelitioq as^{otherwisethe Petitigner lvilt pe p+ l9 sqverelQss and hardEhip'}

¶1547

IANO:2^{oF 2025}

¶1548

Petition^{under:Seqtion 151 CPQ prayipg that in the circumstances statedin} the^{affidavit filedin suppqrtof the petition,the High Court maYbe pleasedto gra0t} stay of all^{fu(her proceedingspursgSlt to the impug'ned orderdated 2510412024} andprgceedingEinFormGSTDRC-oTinRef.No'ZD36o424oo76845dalgd 25t0412024^{passed by the 1st Respondentfor the tax period 2018-19 pending} disposal of the writ^{Petition as otherwise the Petitioner will be put to severe los$} and^hardshiP,

¶1549

134

¶1550

Counsel for the l)etitioner: SRI KARTHIK RAMANA PUTTAMREDDy Counsel for the llespondent Nos.1,2 & 5: SRI SWAROOP OORILLA, Special Govt Plearler for State Tax assisted by SRI T.CHAITANYA KlRAil, AGp Counsel for the flespondenr No.3: SRt B.MUKHERJEE FOR SRI GADI . PRAVEEN KUMAR, Dy. SOLIC|TOR GENERAL eF tNptA counslf^for the^Flespondent No.4: SRl^?oUItgLEIRNANDES, SFlttoR ' SC FOR CBIC

¶1551

.NO 216 0F 1>-025

¶1552

Bqt-we_ep:

¶1553

M/s. Sfi^{L;rxmin-arayana} Enterprises, 1-93/316, Flot No.1g, and 17, gy, [0.195^{anO '96, ' Ground Floor,Laxmi-} r'l"dji- CJ",i,i. "iiiaeraoad Bpnqareddl,^{Tetansana- soo} 089.' Rqp by ni'tvranaging^{''gertri6i-1ffi]Gi} {aray4i1a^Reddy,

¶1554

AND I?TBETEIoNEE

¶1555

I II,9^{AqsistartCommissioner(ST), Tarnaka-1, Secupdera[ad.} 2. Ine Stgte of Tetangana, Rep by its^principat Secrel'ary, Revenue (CT) Uepaffment.^{I e tanqana e tanqana tanqana} Secretarial. Hvderabad

¶1556

Uepaffment.^{I e tanqana e tanqana tanqana} Secretarial. Hvderabad

¶1557

? LH" Unipn^o,tndia,-Rep by rts Secretdry, Oefirtment of Beve4ug, Mnistry o1 Finance, Ne'^/ D(,lhi.

¶1558

4 .TL,_9,_CSn!r.rJ 3oard of tndirecl Taxes and pustoms, Rep by its ehairman, ylnrslr.o, F nan()e.. Deparrmenr of Revenue. North Brock,'cen11gi secieiariat, flew^{pqlhi - 100 r)01}

¶1559

...REspoNDENT.s

¶1560

Pptition und,lr Arricre 226 0I the conslitutign of lndia pray!{!g thP.! in lhq circumqlpnqqg stated n the affidavil fired therewith, .the High geurt r.nay be pleased to igEue VVrit cf Manpamus or any othsr appfppriate Wfil or .grdgf qf directiop declp;ing. rhe action af rhe pt Respgpde4! in passing the Qsc-!{orQFt, dated ?€/03/2024. t nde-r Section 74 ot lhe OGST/SGST Act 20,t7 , Wlthout ihoryillg any^reguisite ingr€dienls so as lo invoke section 7Q ot the GGST / sg$T Acts,2QJ7, inslead :f under Section 73 of the ccsT/sesr Act 2e1v, ror the ta,r1 petigd..?02021, witl ro u r generating Document ldentification N umber (Dl N), withput Ot"_rr,rg^:yl.l"nt^)ppc,rtunity of being heard ro the^peritioner, witnout glgnarure in Forq GST DRC-C1 ctated OBtO2t2O24 asweil as in lhe Order dated26$;BDO24, .S.um!,y^o{lhe Order in DRC-07 Order, dated 26103t2024 and also in A(achmgnt !o^{tlhe,prdgrin Form} GST DRC-07 dated Nit, for the tax perioO ZOZq_Zt, as arbitrary, contrary to the provisions of the CGST/SGST Act, not variqi in ttrg eye oi law, in'yiolation of Frincipres of Naturar Justice and Rule of Law and conhary lo the Article 14 and Ir.1 of tne constitution of rndia, consequenily set-aside the order

¶1561

135

¶1562

dated 26.03.2024 and^{summary of the in GST DRC-07 daled2610312024passed} by the 1st Respondent^{a and void,}

¶1563

NO: I OF 2025

¶1564

151 CPC^praying that^{in the circumslapces} SJ"tg! i! f,etition^{undg5 SecJ!9n} qf the pelition, the High Courl may be^plq?sed l<i the afridavil liled i!^suPPort DRC-07^{Order,dated 26 03.2024, pasggd by the'lFt} suspen$ thq gperqlfqn^of lhe Respo en r the x Bgriod f,020;21 under lhe QGSTISGSf^Actq ?917, disposal ,!,^{of ![g abeve Writ Pe.tition,as otherwise,the Petilignerryl| q? PYt} ..: severe lgss aPd^haJ$shig.

¶1565

CoUNSEI fOT thE PEtitiONEI:^{SBI SHAIKJEELANI BASHA} ;;;;8i ---^{'-6triiii"adi'ior's''tat"} toi ifie niipond6nt no=-t,z^{& 5: sRl swARooP ooRlLLN' SRec'al} fax^{assistedbv sRl r'cHAITANYAXIBAN' AqP} cour.Ei t*ii'-"^R6;,ondent tlio.a:^{snt B.MUKHE-RJEEFoR sRl glPl...-..} - -- :'ii "iinayeen lruMAR, Dv. soLrclroR gEl-EltLqf^IPIA counss!ro;^{pe ne{poncentNo.a;} tui?.$l,u,TNANDES'^sEUloR'

¶1566

W.P.N : 268 OF 20

¶1567

BetweBF:

¶1568

M/s. $ri Mallikariuna $teels,^{sv Nq} Ql5^{Near Mithra consJrucljpp} 6;ffi lJ1t, S;ihei;;, F;;ii^{ai6r,,nav,thnasii,R ansa reddv,reBnotl55} yEars Edido.S'n"ptFseniid^{'D/o. '} Durge^{-piis"i uv'its Proprietrir,} oiiii, nlb^{Mrs x'5'222' Manisha lnsider Dixit' a-ged l-al Q?tw414\aoot} eharmlhar, fly,aer{pao-⁵⁰⁰⁰⁶⁵ i,. ,..PEIlItollFB

¶1569

,..PEIlItollFB AND

¶1570

' The Assrstant DiriJi"iil ffi nd,)i,'uiirikusnaf Commissioner^ST, compiex,^{Vanqpthalipuram-ll} Auios, (Qhermas^{Circlg'S^a1.por} Buiuins;^N'agar

¶1571

[iyderqPad

¶1572

[iyderqPad

¶1573

1. State of ltelanqana,^{Through PrincipalSecrqlary to Government Reveque}

¶1574

D'epartment^{(Qbmihercial Tax), Hyderabad,I ela noana}

¶1575

1. f,!;ii'ib;;rir.or r;ioliJii'r"iJi^{riJ-cuiio'".. GSTPoricy wine, New Delhi} rep by ils Coiirnissionerils CoiirnissionerCoiirnissioner

¶1576

rep by ils Coiirnissionerils CoiirnissionerCoiirnissioner

¶1577

- il.lriiJ,i;i-rnOia,^{rvrinistrv-bt Finance, Representedby its Secretary'Nor:th Block'} New^Dethi-110001

¶1578

...RE$pONDENTq

¶1579

Petition under^{Article226 ol the Conslitutionof lndia prayingthat in the} circumqtanceg stated^{in the affidavit filed therewith,the High Qourt may bq}

¶1580

136

¶1581

pleased to issue a vrrr rt, order, or direclion more particularly one in the nature of a Writ of Mandanru s

¶1582

(i) declaring .rn s igned Show cause notice in Forqr DRe 01 yide Ref no. 2D360{'24O63523F dated 30 OS.2924 and an glsigng! impug4e{ Sumnrary Order in DRC-07 vide ref. po. fD36Q!2 Ogg.991D daled 01 .082)24 both issued by the^.tgt flespgndgll under thq provisiong g{ CGST/. GS-t Act, 2017 as Ueing vOid, arbitr4ly, illpgat, without jurisdict on ,and without ?utrority 9i ta\41 apq4 frqm Ueing viqlative gf les 14, 1gfD(gFand Z0S pnwcryftiturtrgnrcfindia;aqd tq

¶1583

congeqLrenily set asiQe any action lqben pursq?nt tfigretrl g[d peFS qUFh fudher rr other order(s) 49 this Hgno66rbte gourt rnay ig", * UnC proper rr r lhe ctrcumstances of the case.

¶1584

(ii) declaring that the Nolificarion No 0p/2Q23-$ T Qgfed 11.OA.?}Z3 issued by Rpsponrtenl No 3 and corresponding OQ fvfs. No. .t 1g dated 2S.gB.?023 issued ty ftespondenr No 2 and fiotifieatio[ No. S6/2lQ2p- ef OateO 28.12?-C23 rssued by Responde4l |rfo g ,!g corlqsponQing -qO Ms 17Q dated 3C 122029 issued by Rgqpon$ent No.2, which extended the time timi: for passrng rhe orders, iq witlgy! gl.rth91[y o{ lqw and pltlp vires to he :;ection 73(tO) ot the GSt gct ZQ17 arld Sqgtion 1OB4 pl CGSr ,Ar;t, ?017 and viotalive of arlictes la, 1 g1r y1g1, 21^'Qgl zg! oI tlle Conslitut on c,f lndia.

¶1585

IA NO: 1 OF 2025

¶1586

Pelitjon under Serclion 1S'l CpC prayilg 16a1 in !!g cirgqmsla5rses Stated in lhe affidavit filed^,n supoort of the petition, the. High Cogrt may be pleased to glay pf opgration of impugned Summary .e1der: in ''6RG;0Z vi.q,e- iet ng ZD36O824OOO991D datr-'d 01 OB2024 issued py thp Regpondent N,l, t rqirne tuI period 2019-29 und:r CGST/TGST Acts, 2017 punding $-ispoq3l of ttre abpve'wril Fetition,^{as otherwise,} the^petitioner wifl be put to severe ross and hardship.

¶1587

pounsel for the Petitioner: SRI V.VEERESHAM counsel for the Resipondent Nos.1 & 2: sRr swARoop ooRrLLA, speciar _ Gryt Preader for state Tax assisred by sRr r.cHArrANyA xtnhru, lop counser for the Respondent No.3: sRr DoMiNrc FERNANDES, SENTOR'' SC FOR CBIC counsel for the Respondent No.4: sRr B.MUKHERJEE FoR sRl GAD! F,RAVEEN KUMAR, Dy. SOLIC|TOR GENERAL OF tNDtA

137

W.P.NO: 27O OF 2025

Betwegft

j M/s. Sri Balaii Medical^{Fancvand General Stores,2-2-51154,} Qa ndhl Chpyyk, (hamriiem, Siate ot Telangdna, Rep by^{its ManagingPqrtne} !-M/:::::' r nqqinrgilg lVlrnrg'ala .t: ..

¶1592

ANq

¶1593

¶1594

1 la 3- a o{ BevenUe' istry gI Fa thi. :i'i: ;9: its 4. tnt F 0

¶1595

Bq$fe!u;DEUIE

¶1596

flptitigl^{unqgr A(rgle 2?6 oI the cqnstitutien} "trr,l..n:y[g':..q1 l^ l!! circumqlanqe$^{statgd in the affidavrtfiledtherewith, the High} Ft?,Urt fl"! tB please{ to iqspe [!qit of Mandamus^{or a4v pther appropriale} W1!t^o' 8":l^gl directiqn^degl?ring.

¶1597

(i) the aptlon qf tre lst ffgspondeDt^{i0 pasglngthe order,d?!Pd} ?8,94 t8'1,^*fS surnmQry of the^{grder in Form GST DRC-07, datgd 2?'04,?9?4} -$]i lfl prqpeegingg, d?ted ?3.o4.2024, levving^ra>1 3nd^{Penalty undgr Sg$lBn} E?('9lSI 1xq sQprsBST^{gct 2017, without even issuins Fgrm} QST ERgi!1a^eq ponternplated endsX Rule^{142(1A)pf the} ftqles ?017,^{withQut *ig!f"!E} '":^t!? erders ind^ghow Qause^{Notiee, vyithout DIN in!n" o19}"t. th: :lBI"q$.:1119 grder, for the tax period ?018-19 under the $GST/CGST^{Ac! 201?'} e" gibitl?f,' sentrary'to lhs^{preyisiensof the SGSr/QQ$r$ct ?r'1^llll_} {_tFtl'^l}it limitatiqio, wifhout^{jJrisdiction as peJ Section Z3(10) of the SGQT/Q,$FT} 4!t^2!17., pore Bartigularly^' G O.Ms^{No-118, dated 25.09 2023 isqued b.Y} llt^?lO Respondent gnd^{thg NotificationNo-9/2023,CentraTax, dated31-Q!-?029.isstiel} py ttre 4tn Bggpondent,^{extendingthe limitation period lo make the ass*e9sTqlll} ps illegal, ultia vires to Section 1684^{of the SGST/CGSTAct 2017 9nd contrary to} Artisle 14,^{19(1Xs)and 265 of the Constitutionof lndia'}

¶1598

(2) G.O,Ms.No.118,^{dated25.08.2023issued bv the Governmenlqf T?langPnS} and the Notification^{No.9/2023-Centra Tax, dated3.1-03-2023issued by the 4th}

¶1599

138

¶1600

Respondent as; rttr;r vires lo section '1684 of the sGST/CGST Act 2017 and consequenlly sel aside the order, daled 23 04.2024, lhe summary of the order in Form GST DRC 07 dared 23.04.2024 and the proceedings, dirted 23.o4.2024, passed by the^'lSt Respondent, for the tax p.F.r{gd 2.018.1-9 ,nd., the SG$T/CG$T

¶1601

lA NO: 1 OF 2025

¶1602

,J;ll jj::j;: ,,",,'""Jr:;,;':il:i:;H'f_iffi ll,^{jffi ,T":'f} ff suspend lhe opr:r rrror of lhe Order, dated ?$,ga ?BZa, fO" Summary of the OrdgJ in Form csr DR(:-07 dated 2J.04,2a?4 aig-fe flrocgiOingg. date{ 23Ot.zgzi, passed py the lsl Respondenf, for lhe rax g;Eflpd ?,O1Hg up(er the SGST/CQST Act 2olT pending drsposat of the qbgve Wi[p"ti1,ig-r, ag otherwise, 1ne eptiriqnpr will be put t0 seve,e lo:;s and hardship.

¶1603

Qounsel for the P^()titioner: SRI SHAIK JE Counsel for the RR r:spondent Nos.1 &Nos.1 & 2:

¶1604

Counsel for the RR r:spondent Nos.1 &Nos.1 & 2: OORILLA, Special Counsel Govt for Pleadthe R e espondent^.r for State No.3: Tax ASgistedg$l E PRAVEEN KUMAE, DI, EryF RAt;p rlN QIA 9punsel^for lhe^Re,lpondsnt No.4; fi qFs , SEN!oR c

¶1605

W.P.NO: 273 OF 2Ct25

¶1606

Between:

¶1607

M/s Sri Bata,i Medicat Fancy and GeD.S[Qf Sfgreq, Z_2_S1lU, rSandhi Chowk, Ktammam.⁽ tare of retansdna, n"p-dfiiJfiibirsirs Fair., M;. H;rip'r;;d Munagala |{ r,^.... ; .v.

¶1608

1 The Assistant Commissioner The Assistant Commissioner Assistant Commissioner (ST), [hgmmam_ll Circle, Circle, Khammam 2 IP jl1:-qf l eransana, Rep by 1ti erincipii Secretjrv, IP jl1:-qf l eransana, Rep by 1ti erincipii Secretjrv, jl1:-qf l eransana, Rep by 1ti erincipii Secretjrv, l eransana, Rep by 1ti erincipii Secretjrv, eransana, Rep by 1ti erincipii Secretjrv, Rep by 1ti erincipii Secretjrv, by 1ti erincipii Secretjrv, 1ti erincipii Secretjrv, erincipii Secretjrv, n;r"i,'r"'i'crl

¶1609

1 The Assistant Commissioner The Assistant Commissioner Assistant Commissioner (ST), [hgmmam_ll Circle, Circle, Khammam 2 IP jl1:-qf l eransana, Rep by 1ti erincipii Secretjrv, IP jl1:-qf l eransana, Rep by 1ti erincipii Secretjrv, jl1:-qf l eransana, Rep by 1ti erincipii Secretjrv, l eransana, Rep by 1ti erincipii Secretjrv, eransana, Rep by 1ti erincipii Secretjrv, Rep by 1ti erincipii Secretjrv, by 1ti erincipii Secretjrv, 1ti erincipii Secretjrv, erincipii Secretjrv, n;r"i,'r"'i'crl uepartment. I etangana Secretariat. Hvd6rabad

¶1610

3' Ihe union of rndia. Reo by its secretaiy, bepirtment of Revenue, Ministry of Finance, New Delhi.

¶1611

4 Ll,g Cehtral B,rard of lndirect Taxes_and Customs, Rep. by its Chairman, Ministry of Frn rnce, Department or nevenui,-r.rorth grdcf,'cLnlruisuiri"irrirt, New Delhi - 10 ) 00 1 .

¶1612

...RESPONDENTS

¶1613

139

¶1614

Petition under Article 226 of^{lhe constitutionof lndia prayingthat in the} circumstances staled in the^{affidavitfiledtherewith,the High court may be} pleased to issue writ of lrrlandamus or any^{otherappropriatewrit or orderor} direction declaring

¶1615

(i) the actior-r of the 1st Respondent^{in passing the order.} -Oeleo Opiz^2923, llq Frmra.r-y !i' Qf fhe^{Order in Form GST pRC-07, delFd39.12.29?3Qnd lhg} Prqeee4^{ings, gated 30 122023,levyingTax and} Qenqlly^{unggls9e-+ig,z9(1q)e} f Ih^{ESQST/S9STAcl 2017. without even issulpg} Form'"1i1 GSTt-t ' RC1Q1A I S u q u tn e 9onleTgral^{qcl unclqlRule 142(1A)bI lhe} ,wl I Qr$ers gnd $fiow^{Cause Notice, without DIN in the a1ier,lp,e} l|te a^rd=gr, [Or^{the tax pertoi 2017-18 under theSGS]/CQ$T,$gl2} a:;^9, gOQlrarY to th9^{prgvisionsof the 9GSTIQGST Act} e917, BatrePfly^b8rreq !I limita^{ti9p,{ithgut jurisdiqlionap per SectiopZg(tQ) of} !!9^sggftg 9Sr '_i': Ast': 2417, 11e[9^{Partigularly G O Ms No1 18, dated ?5 09.2a?g} rF:gled Ev^lFe 2n^q Fs^9po Qdent^{and the NotificalionNq 9/2023-Q91tra Tax,$ateQ p0} 3 iqguefl !y '?91 the^{4th Respondent,extending lhe limitation perisdto rpake !F} e ssmen!, pq iltegal,^{ultra yires to Section 168,4 of lhe SGST/CGSTAct} ?alz -a49 "q?tt'1 !? $rtigle^{X4, t9(1XS)and 295 of the Co4stitutionof lndia}

¶1616

(?) Gq,Ms,rya 118, dated^{25.Q82Q23issue( bv the gpvernElen!} #^T?lAnqeA? ?nQ^{thE Notiliqation No.e/2023-Centrarax, dated 30.Q3.20??issYFg} t1" $il 1Y Regoolgent ?s^{ultra vires to Sectiqn '168,4 of ttre SQSTI$$ST} ?9.17^qo:4 4ict qofiseqlfently set aqide the order, dated 30 1?,202?,^{tlg sur0rlarv gJilh-. gdif} i! Faryn^{qST DFC-07, daled 30122o2i an! t[re Rlocee"clinss,dats$ 3o'!?2q;7?l} geiped^{by the 1st Bespsnden!,ror thq tax petiod} ?o1v4.P^{ulr-qfr ql$} PG9:T/CQSJ A91ZO1'1'^a$ Full^{and void}

¶1617

O:lOF 25

¶1618

Betitiol^{under Seclion151 CPC pravingthatin the citgYmslqlges slateq} l4 Il..re^affigavit ,,.,^{filed in support of the petition,the High qoul pav gg} Lt^lf .'o Euspenq^{the operation of the Order, dated 30 12-2023,lhe Supmqry of M:} ^tl,tl in Forn'GST^{DRC-07, dated 3o.12.2023 and the Proceedingg,dated} 'o^tl?0,": passed by the 1st Respondent,^{for the tax period2017-18under the SGST/CGST}

¶1619

140

¶1620

Act 2017, pendirg di:;posal of the above writ petition, as otherwrse, the petilioner will be put lo sev lre loss and hardship.

¶1621

Cou SRI SHAIK JEE SHA Cou nt Nos. ?: OOP OORf LI-.A, Special Govt Plearler for Slate Jax T.CHAITANYA KIRA N, AGP Cou ndent No.3i B. FOR^SRI GADI PRAY EEN DIA cog ANDES,.SENIOR Fc

¶1622

W.P.NO: 28O OF 2025

¶1623

Between:

¶1624

M/s Termir r,es o 902, Level-9, SurveyNa 133, qLN 'Telangana 500 o3z R-ep resenle by rts CF rn haher Reddy, S/o. S Laxml ParkNarasrinhaCont eddv, 62 Vi No, 50 [klha^P flme Hight atlq 4, .R ajendra Nagar, K. V Rpngareddl ,.PErlTtONFg ANB 1 The Deputy Cqrnmissioner (S,.D.F^rdgryta Division_ STU 2, tytayur Kqshaf Complex, ,Alrids, Hyderahad:sffj 0O'l'I*'^,i ' Hi.l';;ifl^fl f"flT,;3,63?'^{{9.r1. J,t.rtqeHirf s-rl, Mavur Kus ha. comprex,} 3 it:]:_"li:1 ,10."na, Thrqugh Efinptpa!S€Erqlary te Governme1t Revenue ugpartment :C0mmercial TaxL' Htderab6ij. TElinoana ot rinftnf, nip-!{Fn[,eo b'y its Seqretary Norrh BrocF, t H:fbBL]i1 fo#,iory 5 Qentral BoarJ of lndirecl TaxqS, apd Q?tLgrq, GSf pohcy Wing, New Dethi Rep by its C, immissioner'^{I r ) '} 'i': l;.

¶1625

...RFqPoNDENTS

¶1626

Petitiol und,ir Article 226 oI l\e Cqnqtitutign qf lndia praying thar in the circumstances stared in lhe ?ffidFyil file('iherewith, lhe High Court may be pleased to issue a ruril, order, 9r dirqqtion mqie particltarly one in the nature o{ a Writ of Mandamus (leclaring

¶1627

i That impugred Show Causg Notise (SQN) in Form DFIC_01 bealing Reference No ZD361,|?1OO2BO$R dated 12,t1 2021 issued by Responctent No 2 under the provisions of CGST/TGST Act, 2017 as being void, arbirrary, ilregar, without jurisdiction, viorative or the principres of naturar justice apart from being viorative of Articres 1a 1g(1)(g) and 265 of the constitution of rndia, and to consequentry set aside the same

¶1628

'141

¶1629

and pass such further^{or other order(s) as this Honble Courtmay deem} fit and proper in the^{circumstances of the case'}

¶1630

That impugned Order^{vide Ref No. 2D360p2412-5975-X dateQ28Q82!2!} passed by the Respondent No- :!. .u,nder^{the p;ovisigns 9l} QGSI/TGSI Act,2017 as being^{void, pr[itrary,} i!igga!;^{wit-hipt;91ipoic!!90, viglative pI}

¶1631

the principles of^{naturaljpstice apa$ frqf4 bqiqg viglativeq'[ Ar-tiples14'} 19(1XS) and 265^{of the Constitqligp} of lndiq, and P^{cqp"greqtlgntlv} P9t aside the samg^{and pas$} $uch^IU r BI otlBl olCe(s) 99^{thiq HoqPle} C ay deem^lit anil^ppPgrrn 9rrg# P.

¶1632

That lhe^{Notiricalion No. 09/?023-} aatgd Q!,^p3 ?g?3 Gd^Nqfificq!ipn N9, 56t2o23 CT^{datqd28,12.20?a ilsuQpuy} frpspegrdeaf [!9^.1threugD Respondent^No, 5^{and corrcePolgiggc$ Us,} $o' 1XF^{oa-1q+zs,ga?g?q} and GO, Ms. 170^{dated 30.122Q2Alssggd} bx s"sRgpdeel ryo 9,^nlDicq e4tgnded lhe time^{limit fql passipg} lhe^grd e$,^arg with{g!^aulhorit}tQI law and ultra vires lo^the Qectign 7a(!o)^{oJ meGSTSpt 2917 and} Seplion 1684^{of GSTAct, 2017} - VgQ:, .'..^{violglivqS, a*iglesx4, 19{1){e)P1} and 265 oi the Qonstitutio4^{of lndig.}

¶1633

IAN O: 1 0F²⁰²⁵

¶1634

Petition undqr^Seclion 151^{CPq ptryieg thq! in} $g^{cirqumstaoeesqlated in} the^{affidavitfiled in support of the} Pgtilion,^{tls His+cqu4 max be PIF?sedto alex} operatipn^of Qrder vide^{Ref No. zD36p82{1?qe7Ef dqlgd 28'08'?94f pe:*4Oy} lhe^{RespondentNo. 1.}

¶1635

Counsel for the^{Petitioner:SRI P.VENKAfA} B!4!AD^{FOR SB! t"IP !!tAPl?} b;;;;ifor^{ihe Respona"ni u"..i ro 3: s,iti'swARoo-P ooRtLl-A'spe.cial} Govt^{pteaderr"' stul" i"i} "e"Lt d ny s&r:gE4lluyj^KIRAN, AGI coun"iit-^{the Respondent No.4: SRI B'MUXH.FjJEEFOR SRI qApl} ' pnrviiiik-urvrli, ov:'$puctroti GENEFAL Qf^rNPrA c o u n s e I ro r th^{e R e s po' d; ;i li ;- C;' b il} 1,".ru* {,t"* H A N o^e s'^s E^{Ni o R}

142

W-P-NO: 3O4 OF 2025

Between:

Pyblr:l^{(:hand,age.62 Years. proprietorof M/s Sri Bataji Metat,ptot No.2,} tslock No.9. Auto Naoar, Hayathnagar Mandal. Hyderdbad. Rangareddy, Ielangana- 500070

¶1640

AND

¶1641

...PET!T|ONER

¶1642

The Assist;rnt e;om mrss t T, Sarogtnagal-lll Circle, Saroorn agar Divrsien, 9th floor, Ma)1rriKqi ,^{AbiQg(.chermas Buildin} g)^Ily derabad

¶1643

2 State oI Te na ipal I^retary tO Governmr?nt ReveDue Depq+irBga alul

¶1644

3 Central Boa Pf.h T^{axg^s} u s, GST Policy Wing, few Deltri

¶1645

rep by itg C amFl er

¶1646

4 Unio,i qf ln(,i4, M lv^{q[ Finapce, Rep} I.qEellgd^by its^Secretary, Norlh Blga!: New Pelhi-^r1000

¶1647

..RFSPONDEryT$

¶1648

Petitipn unjer,A4igle ?96 al l-!,g cgpsJitutign oI fndia praying rhal in lhe circumslanqes st;r-ted in lhe affidgvit file$ therelnriln, the High eourt may b9 pleased to issue : writ, oJ$er, pr diteglion {9[e- particutarty one rn the nalure o{ a Writ of Mandqmus

¶1649

(i) declaring u:l gignqQ Sbow FarJse rlqtlce in Form DRC 0t vide gef !g, ZD36O6?20247431 dEted O4lO6t2O?? and impugned Su rrmary order in Form Dttp (r7 yide ref np. ZD3004Z4O4B}37Z dated Z3tO4tZ024 Dgrf) issued br the^'19! RqBpoqdggt under the provisions of CIIST/TGST gct, 2017 as pging yoid, aryl{1qy,illgg-at, ryilhour jurtsdicrion an( witfroul authority e! taq apqqfrql peing yjotative of Arrictes 14, 19(1)1g) and 265 of il)e (;anstitulion o-f fpdiq, pnd tp consequenily ser aqide pny actipn tal95r pq{guanf therqto and pqss such further or olher orde(s) as lhis Honcurabrle Court may deem fit'and proper in the circumstqnceg a,f the case.

¶1650

(ii) declaring thal the Notification No. 09/2p23-e.T dared 31t03t2.023 iggue.Q py Responde^.nt No. 3 a4d corresponding GO Ms. No 1 1B dared 25to}l2:02l issued by Respondent No. 2 and |,lotification No 56/2C23- CT datqd 2811212023 issued by Respondent No. 3 and corresponding GO lrrg, '170 dated 30t1212923 issued by Respondent No. 2, which extended fhf time limit for passing the orders, is without authority of raw and ultrp vires to th-- section 73(10) of the GST Act z01z and secrion 168A of

¶1651

143

¶1652

CGST Act, 2017 and^{violative of articles 14, 19(1)(g)'2.1 and 265 of the} Conslitution ol India.

¶1653

lA NO: 1 OF 2025

¶1654

Petition under Section^{151 CPC praying} that in the cirqumstances^{slaled in} 'a '.lJ lhe affidavit filed^{in support of the pelillon'lhg} High^{Cqqrl m3y be plqaseqto glay} ..,..-' of operation of^impugned $ymTery in forpl DBg 07 vide^ref nq, ZD36O424O^{48937 Z} dated²³¹ Ml20 th Rd$ ndent N9, 't fqr^the lax period 2018-19 under CG$T/TGST ACtg' ? n rng dispqsgl^of lfq^abgve Wril Petition, as otherwise,^the Petilionef will^be BCI to^ggvelq losq and^hard ship" :i: ,.

¶1655

Counsel for thg^{Petitioner: S} Counse! for the^ReqPo4lgnt I LLA, SPeeigl Govt Pleadei for State R c YA KI.RA!T,^AGF Counsel for the^ReSpondent rc EFRuaNDFs,SE N r9B c cElc Counsel for lhg Regpondqnt^No.4: $$l^B' HEEJE E FoB $RlQAD| PRAVEEN KUMAB,^DY Lrqiro B GENERAL QF INDIA

¶1656

W.P.NO: 330 OF 2025

¶1657

Between:

¶1658

Subhaqh^{chand,Proprietorof pl{s.} Qfl^{p-Elaji.MeJal*PlolNo 2' Blt:l}e9'} Auto Nagar, Hayathnagar Matijat,,HIderp,pad,^{ftangared-.y,l€lon$an?:} 500070 '.,.'

¶1659

r:lFET[loNER ANB

¶1660

1 The Assistant Commissioner $T,^{Sgroplpagar:lll Qlrple,,.Qqlggll?-Sg^?'i"ion'} 9rh froor, Mayur^{KushalComplel,Abids. (9lFifna:Blrildqg)Hvllll?P...}

¶1661

z iie Staie^of ielangana,^{Through Pririlig'al SJ'iretqryto Qoverpmpnt Kevenue} Department^{(Commercial Tax),} Hy{e1qpa!,^{I gJanoana}

¶1662

3 central Bo-ard^{ol lndirJJi'rft} aiA^{Cll-Sths;.bsT'izoticvwins' New Delhi} rep by its Commissioner ' .

¶1663

Union^qf lndia, Ministrv-of^{FinAnQg, Rqprisented} .^{by its Sq-cretary' North Blpqh'} New Delhi-1'10001

¶1664

...REq'ONDENTS

¶1665

Petition^{under Article 226 ot lhe Constitutiono! lndia prayi!9 thqt in the} circumstance$ stated^{in lhe affidavittlted iherewith, the High Qourt maybq} pleased lo issue a wril, order,^{or direclion mare particularly one in IhP naturepf a} Writ of Plandamus

¶1666

't44

¶1667

(i) declaring .rn signed Show cause notice in Form DRC 11 vide Ref no. 2D360!;24061791A dated 3O.O52024 and impugned Summary order in Form f RC 07 vide ref. no. ZD36O724O93957lrrl cJareri 26.07.2O24 both issued ry the 1st Respondent under the provisions of CGST/TGST Act, 29]J as Qging rioid, arbitrary, illegal, without jurisdrction an{ wit[i1[t aqllgrity 9f law apalt from being viotative of Arricles td, t9(1XS) elq 2Q5 of t[9 Cgpstitution pf lndiq, qrd lo consequenrtv sel apide ?nX a$ligl t,{pn pu[suaDt ther:Flg an( pass quch further or other o4fr(q)an thii ton:Elg'cpyrt T?y deeD f,t ?-nil, prqper inlh€ circumsta 'iili cqle,

¶1668

(ii) declgflpg l1q! the f(otifigation Np. 0g-/2923-C I daled 31 ffi ?An ippueg py Responrlppt trtg, 3 apd copesponding Ge Ms. No 1 18 daled 2q t8.ipe[ isqpsd try Resppndent Nq, 2 and Norificarion No 56/:1023- E1 OqI!$ 2A,1?.20?g issped [y Responden! f.to. .3 and correspcp4ing qO flg. 1{0 {aterfl ?0.1?.202? issue{ by ftespon(enr No 2, whir:h exteqde{ t!.rg tirne lim,t fpr pagsing the olders, is without authority cf taw and pltfg virep to thq segtion 73(10) of the GST Act 2017 and S;eclion 1684- gl CQ$r Ai! 2017 and viotallve of prlictes 14, 19(iXS), 21 and 2FF of lhg Conqlitutign of lndia.

¶1669

IANO:1OE2 25

¶1670

Petiti,oq gndr;6 Seglign^'!51 qPE praying thal in the circumstanges glatS$i! the affiflavi( flled in Fpppart of lhe pelilion, llrg Hish Court may be ptease( to gtey of operatiop of irDpug0ed S,ymrnary order in Form DRC 07 yide tef 0g: 2D3607?4OgA957lyl dated 26.Q7.20?4 issugd by rhe Respondgnr Nq. ,t tef tng IFI period 2019:2Q unoer CGST/TGST Acts, 2O1Z pending disposat of the abeve Wril Petition, as oDerwirie, the Petitioner will be put lo severe loss and h rrdship,^:'

¶1671

Counsel for the Pqtitioner: SRI V.VEERESHAM

¶1672

Counsel f9r._tfre [g:;gon_dent Nos.i & 2: SRI SWAROOP OOR|LLA, Specigl Govt Pleader for State Tax assisted by SRI T.CHAITANYA XlRhN, AGp Counset for: the Re!;pondent No.3: SRI DOMiNIC FERNANDES, SENIOR' SC FOR CBIC

¶1673

Counsel for the Res;pondent No.4: SRI B.MUKHERJEE FOR SRI GADI i)RAVEEN KUMAR, Dy. SOL|C|TOR GENERAL OF tNDtA

145

w.P .NO: 335 OF 2025

Between:

Subhash Chand. Proprietor of M/s.^Sri Falaji^{Metal'Plot.No 2, BlocJt No 9'} fiil:N;s;;, H;irth;.,ilt^{Mgli"ort Hlloerauao, Ransareddv'relansana-} 500070 .'': ' .' ,.PETIT]ONEB

¶1678

,.PETIT]ONEB

¶1679

ANq

¶1680

1 S.:f, SarqsrQaoar- lll Circle,^Saroornagar "Atiids lChermas Building)

¶1681

Q,el !orP,,.b'.I'

¶1682

1. Shate o-f ryto$ovelnmeQl^Revenue T n9ana

¶1683

2 d 9l^GSI PO^lbyWing, |lew^pellti 4 anfs,^{ReF$sentedqy lts secretary,Nort'hBlgck'} ..BE9PoUDETIS

¶1684

Petition unQel^Artigle 2?6^qt th..e^{CAQSlitutiPnqf lndia pravlnq tha! in thg} circumslancei^{stated in} the Pffid3Yit^{filefl lherqwith, lhe High Court may be} pteased to issue a^yrit, older,^{pr dirgelion r09[e particularly one in the nature ol e} Wrrt of Mandamus^{(i) deplqrinq} un^{gigngd Shg-ylcagse nqlice in Form DRC 01 vidp} Ref no. ZD3AO62ZO24B04|^dated 94.A6.29??^{and impugnedSummary Qrder in} Form DRC 07^{vide ref} np'.^{ZD36O9?41097591daled27'oB'?024poth is5ued pv} the lst Bespondent undef^{the grovislgps o!} QFSf{fGQr^{Act' 2017 as being void'} arbitrary,^{itlegal,wilhout} iutisdi6tioq^{qrld wilflgUt aythoritvof lqw aparl lrombeing} viotarive of Arricles^{14, 19(1Xg) qn4 265 eI the congtitutionof lpdia'an-d !9} consequently^{set a$ide} a4y^{action teben punlpnttherQlq and pass sggh furlhqrQt} other order(s) as^{this Heoble} Qourt 44y^{deem fit 4nd pJgperin the pitcuEstanges} of the^{case (ir) cleclaringthat lhe} Nqllrieatig4^{No' 0s/2023-C''ttale!31 03 2p?1} rssued^{by Respqndent} hlo 9^{a-ry4 corrgqpondingGo Mp Nq' 1lp dstqp} 25os2023^issued [y^RqgPonQent Ne,^{2 apg tttotificationNq' 56/2023- CT d?!gq} 28.122023^{issued !y RgqPondent} ryo^{3 anQcorresponding 9o Ml 170datPd} 30 12 2023^{issuedby Relpon-d.gntNo 2, which extgndedthe tirne limi! for passing} the orders,^{is without authorityof talv and uttla vires to the section 73(10)of lha} GSTAct2olTandSection16SAofCGSTAct,2olTandviolativeofarticlesl{, 19(1Xg), 21^{anrl 265 of the eonstitution of lndia'}

¶1685

146

¶1686

lA NO: 1 OF 2O2!,

¶1687

Petition ur der Section 1 5'l CPC praying that in lhe circumrjtances stated in the affidavit filed in support of the petition, the High Court may b() pleased to :!i "$tay^j'r 9f^{Operptiopof impugned Summaryorder in} Form^DRC 07 vide rFf ,,flg..i 2D3608241Qg75(i1 dated 27 082024 issuefl by rhe Respondent Np^.l fglmq lgtr peripd tpl $ f 0 r adg' CGST/TGST Aqts, 20'!Z penping (isposat ol lhe aBve f,V.flf Petitiorl, as qlfgnvigg the Petitioner wilt be pul to severe toss qnd trgl{shiB,

¶1688

Counsg! fo{ lhe F'et_itioner: SRI V.VEERESHAM Counsgl fog tle Flggpondent Nos.l & 2: S[l SWAROQP OORILLA, $peglal ^ g-o,t .p,!ead^q7 ror $lat: f r1"1"l?pl Itr-.S.|t_I. c ttarrAiryA l1Fhlt?cE Couns€f fog flle F:gf pondent No.3: SRI DOi,llNtC FERNANOES, sc EqR cBlc SElipdl ': -' r Oounsf;! fop ffre Rggpondent No.4: SRt B.iTUtrHEFJEE FoR sRt GApt PRAVEEN KUMAR, Dy. SpLtcfToR GENERA|" eF ttlDlA

¶1689

W.P.NOI 341 OF 2:.025 {--=rE--

¶1690

BetweqD:

¶1691

!V: _-$"pq^{k,ayrSl.egl Corporation. 't B-32t5. 2nd} Floor,^BapuDagh Colol,y, E,O4CpO,..Se,-cunderabad^{-000 003 Srare af Tetangana.-g;p,bi+jf{} PloprlqlOr Mr.Gopal Kishan Agarwal :

¶1692

AND :"PErlIro4fR

¶1693

The AQgistarr! Commissioner (ST), M.G.Road-S D.Road Circte, geguf0pd Divisigii,^Hyderabad

¶1694

,. ff'" $Jfte of Telangana, Rep. by its Principal Secretary, Rever,ue (CT) Bppafltr.)ent,^J etangana Secrelariat, Hvderabad

¶1695

The Uriion ol lndia,-Rep. by its Segeta'ry, Department of Revenue, Mipistry gf Einance,^New Delhr.

¶1696

a I-h.. G6iitral liqard 9f tndirect faxes and Customs, Bep by its Chairman. " ' Mlntslry.or Filance, Department of ReVenue, [.lorth Bloc[,-Cental :';: Seijeiaji?l,1-' New Dglhi lcp 001 ...RESPo!!DEUI$

¶1697

Petiti"qp undtlr Article ?26 oI the Constitution of lndia prayrng thal in |[g circumqtancg-g.,r1,.p in fhe affidavit filed lherewith, the fligh rlourt pay !f pleqsed to isgue v/tit of Mandamus or any other appropriate wri! or grogr gl l direction declpring. , {1)^{the actionof thrr Pr} Respondent in passing the Order, dated 1Q.04.2924, llts Summary of lhe Orcer rlated 10.04,2024 and the Summary of Asse:;smenl Ofgqf, daled'10-04-2024 and the Rectification order, dated 13.09 2024, thr: Surlmary gf

¶1698

147

¶1699

Rectification of order, dated 13.09.2024^{and the Summary of Rectification order} in Form GST DRC-08, dated 13.O9.2024,^{without following the due processof law,} levying Tax, lnteres]-anC Fen-alty.under^{Seclion 73(10) of the CGST/SGST 49!} 2017, withoul even^{issqing Fprm} 99T^{DRQ-01A as ggnteryrplaledundgr} $ryfq 142(1A) of the Ruleg 20:!?, without $ignaturq^{in the OrdersaDd Summary} 9f^SfaY ':, Cause Notiqg, withqqt D!!rl^{in t[e Q14e1sanO $um6naryof Shpw CaqSeNgticq' 18r} the^{tax peried 2019119} yqper flre^{qqqT/SCSTAa\2017, as arbilrqry' cgnlraty tg} rhe^provisiQn$of thg^cgfiT/qPST Ag!^{2Ql!, nor,pp} aflicularly^{thg OrdE[,date$} lO q{2p2 4 .7.-Q'24 endlDe FUngtary^g, Assessrpent^grder, dated 1O.W.2QA4 Pasgqd^bv ffre^{1S! Respondg4lis patg4lfy} barred hy^llmilatioQ, withgut^{jurisdi$iqnas} Pe(^{seg-lion 73(1Q)of ths QG$I/S$Q[} Act 2Q17, ryrore pa(igllarly Q,Q.[4s.r!p,]18,^{datsQ 2P'9829?? qld} lllt G o Mq.No.1Zg, d6led 99.1?,2029^issuq$ Fv^{the 2nd BespondentandlDg} Notification uo.9/2pfl3-Qenira Tax, datgd^{39 09 2013 an{ Noti{icatigo No Sp/2p23:} Central 13;, flate-d 28.1?,20W,^{iSspqd by lhe 4lh Bespondgnt, eilenqinglhe} timitation^perlod to qlake lhe^{qESe-qprn9nt,a9 illega!, ultravires to sq-ctio4 16B{9f} rhe CGST/S9ST A.$^{2Q.17aqd cQntEry} 19 article^{14, 1s(lxg) qn-d 2AQ of lpp} Constitution^qJ lndia.

¶1700

(2) G O.Ms.Nq.1lQ, daled 2Q.08 ?8?9^and 9.Q^Ms Ne^{i70, ciatg{ 3q 12 ?9?9} issued^py the Govgrnm&pl^{of Telqngana} alg^{the NolificationNo,912023-Centr4} Tax, dated A0 OQ,?p23 and the DlgtificaligP^{Np 5612023:qentlqlTa1, d4lg$} 28 122Q23, issued hy^{tfrp 4t[ RegBqqden!gg ultl?vireF to Qectiep 168A of lDq} CGST/SGST hct ?Q17 aad^{cqnseqpgptlv q91 ssidp the grder' datqd10 94'29?4'} the Sur4mary 9f t[9^{O(91,daled 10'94.2|\anq the Summarvqf Assgssmpnl} order, dated^{fi.A,*,2o41 and the Eectificetionorder' datqd 1909'2924'lhQ} summ4ry of ffecli{lcatign^{of order,dated13'Qp2o_11} lll thg :1qTJ.{ ffectification^prder !0^Fgrr QgT PBg-08, lqted^{13Qp.2024pasgq! by the'!F,} Respondent, fgr thq tax^{pgriod2018 19 unqql the CGST/SGST Aet 2011, as npll} and void.

¶1701

lA NO:1^{oF 2025}

¶1702

Petition under section^{151 CPC praying that in the eircumslances stated11} the affidavit filed^{in support of the petition,the High Court may be pleased tp}

¶1703

148

¶1704

suspend the ope alion of the Order, dated 10.04.2024, the Summary of the Order, dated 10.04,202, and the Summary of Assessment Order, daled 1O.O4.2O24 and ff9^{Rectification} Jrde,r, dated 13 09.2024,Lhe Summary of Rectit'isqlipn gl Otqgr, daled^{1Q 09 2O2t an<l the Summaryof Rectification Order in} [orm QST QRQ,!p, dated^{13.09.2024 passed} by the 1st Respondent, for the tax^period 2,Q18-j9 updgr the^CQST/SGST Ac1 2017.^pending disposat qf thg abqve Wril Perilion,'aq ::': ::r' gthgrwiig, the Pe:itiqner vvill be put to severe loss ?nd hgrdship,

¶1705

EggnsEf^fol llle FEtitioner: SRf SFWK JEEtrAM $gunsgl i^{for the} Fiesp ondent Nos.1 & 2: SRI SWAR ooElt_ Govt Pleader for $tate Tax assisted by SRIT.C G B geun"$.ir"r t$" Fiespondent No.3: SRI B.[TVXHEFJEE .FoR^6trANYA gRr : PRAVEEN KUMAB, Dy, SgLlqlToB PENEBA A $ggnsgl^{for lhe} Rggpondent No.4: SRI DQlUlNlc FERNANAES, SE:+ sc FgR cE!.c^"'

¶1706

Yy.?-NQr 342 OF 21025 ,,.---:;:::r^q--=7__ :__

¶1707

Fslw.qp,

¶1708

$i9^{Ae Iradels.^122-415141A, Gudimalkapur, Sehdtpptn4g, Hydprala{,} t,Ftang?na- 500028, Represenled By lts Proprietor, Mr. Mohd Abdul FamOs. eged about^{51 y,ears..S/oI\4A.Qafoor,} R/o.'SBl eotony, np tiaO4tS nggd, Mehdipatnarn, Hyderabad- 500028

¶1709

ANP 'trBET{XloNEB

¶1710

Tfelggistgrrl Qc'mmissioner ST, Mehdipatnam-t Qilcle, eharrni0ar Diyision, 8th Fl99r, Guganvihar Building, Nampaliy, Hyderabad-SQ0 901^{' '=':'}

¶1711

Slale^gf Telangana, Through^principal Sbcretary to GovetF.rmenl Bevenuer:r' -P.Bpar-tfrent^{iCommercial Tax), Hyderapfd, Telangana-'}

¶1712

Qgntlql Bojlrd of lndirecr Taxes dnd Customs, GST^{potby yry;nq,} New FelDi mp^{by il$ Corpmisgioner}

¶1713

4^ppiorl gf lndia.Ir/inigfry of Finance, Reprgsenled by ils Searet?ry, No4[r Blqc[, New Dglhi-l¹⁰⁰⁰¹ i 7":'I ,,' . , RE$PoNDEN.T9

¶1714

RE$PoNDEN.T9

¶1715

Retitiqn^{und,.'r Article} 226 ot the Constiturion q[ lndia prayieg thpt ia tfg circumslances statgd rn the affidavit filed therewith, the High Qpurt'!nay hg pleased to issue a arrit, order, or direction more particularly one in the natUre qf a Writ of Mandamus

¶1716

(i) declaring un signed Show cause nolice in Form DRC 01 vide Ref nq. 2D361 12 0261128 dated 14.11.2021 and impugned Sun-mary Ordeq i;1 DRC-07 vide^.ef no 2D360424084983y dated 30.04.202t4 botfr isspqQ

¶1717

149

¶1718

by the 1st Respondent under the^{provisionsof CGST/TGSfAd,2017as} being void, arbitrary, illegal,^{without jurisdiction and withau! authority of} tarry apa6 1ronl beins violative^of Articles^{14, 19(1)(s) aqQ ZA! oJ} 1pg Congtitutlon ,i 'i'r':, .,',, o{ ! fpdia, and^' to^{consequeDlly sel aside anY actigntahqn} "..! .. oilguant lherelg^{and pas such{urther ot other order(s) a9 thig !-loliplq} cggrl mqy peqrP fit aDd^{proper in} lhe^{circumslpnces of the gase.}

¶1719

(ii) declQ[Q.s tha! th "e Notifigatian No 09129?3-9^r Qqted 01.03,?9?3^iF8re$ Bu Rpqp.ondgpt N9. 3 apd corrssponding^{GO Ms.} lfo.^{119 dElEg2E,98} egqg eqPqn e! o ?ndTlolll,Lpatron^No' P6IaPh,- -g{^q3tF9

¶1720

2A.#.2A1,g iscUed !Y^Respendeql No 3^{anS corrqlpqlgips} E: .,qlt, 1Tg Categ^{go.tr?,?)4?issuedby} Bqlponden!^{tlo 2, which} e,tq,!9tq l[8 tirp6 lim'r! fuor ga$sing^the orderg,^{ip witlout quthoritvo1} 13w 440^gltqf vissg to lbg sQqlion 73(1Q) sf^the $Sr^Act 2Q17^{and Spplion} 1684^gf CSSI AgI 2oll and violalive^of arliples 14, 19(1Xq),^{zt ggp ZSf of} !!g Cggstitullqg of lndia.

¶1721

lA NO: 1 OF 25

¶1722

fletiti.ogl^{pnd91 SeElign 151 QPCprayingthal in the cirqumslgsFesqlatediq} the^affi{pvit {jled^iq Suppgd^{of lhe} Betilipn,^{thg His5coullm4y be Blgasedto Q!fl{} of^{opgJatiop of} impygned^{SupmaryQrder in DRQ-07 lige (ef 08,} ZD36o424a84s-83Y dateq^{9o9#.2A?lissuedhY the ResPondeot} H,^{1 fSr thq 18$} period fp18;{Q undqr CGSTIGST^{Aqts, 2017 pendins dispqgalot lf19aQqve !.l1giJ} Petitlon,^{as gjh.erwigg,the Petitionefwill be pq! to severe loss end hef.$snip,}

¶1723

counsel for the Petitionqr:^{SBI V.VEERESHAM} ;;;"Ei roi iiie niibonoenl,ros.i^{q z, sn'l} SwARooP^{ooRlLLA, $pecial_} ---^{-d'oripi"radi'i"t} State l"x assisted^{bv sRlr'cHAITANYA} [tB4!'-AGP counsi;toriire nEspondent No-3:^{SRI D^ollNlc FE^RNANDES'SEtlloR}

¶1724

: r:' ,o,1t-" *ueoondent^No.4: t-,"":;3if=i!=F t9Itll 91?r...^.. ".,";, PnavieN^{xunAn, ov-sor-lclroRGENERAL9F INDIA}

150

W.P.NO: 349 OF 2O2!;

Between:

M/s. AP I raders, '12-2-415141A, Gudimalkapur, Mehdipatnam, Hyderabad, Telangana 50(1028, Represented By lts Proprietor, Mr. Mohd fbdul Farooq, aged abou 51 years, S/o. M A Gafoor, R/o, SBI polony, AP TJadqrg Ropd, [deh{ipatnirm, l-lyderabad- 5000?8 - ]:, ' , ...

¶1729

ANQ ';:BETIJ:IoNEB

¶1730

The ASgistz n! Commissioner ST, Meh d n le, a i4er^Diyision, th Floor C,aganvihar Bvilding, 11sry at H 5 te-otTel angana Through Pti4gtp

¶1731

Qepa4rnenl (Commercial Tax), Hvd et9b a

¶1732

3 Qentral Bo arrl of lndirect TaxqS and cll ms^F lip.y Wing, ffevy pelhi r--ep by ils C tmrr,issibner

¶1733

4 UnioD Qf^lncl ia,^It4inislry o{ Finance, Replgpenled by tts SE$retqry, No[![r Block, !."*^{Dslhi-- 1Q001}

¶1734

...BESPoNDEN $

¶1735

Fetition unrier r\rticle 2?6 ot the Cgnqfitutipn of IndiA pralilg thal in lhe circumslanceg st.rled in the affidavit filed lhere-Wilh, the High QSgrt pay be pleased lo issue a writ, order, pr direction mgle particufally o49 in thg nalure of a Wril of Mandamris

¶1736

(i) declaring u.r sir;ned Show cause ngtiqe in Fqrm DBC 01 vide Ref no. 283601i'40?_4^',38R dared Z1tojtzg?i a6p imBfgn€*Surp$ery prder irr DRC-07 vide ref no. ZD36g424QeQg23L datg! 3et;oflt2O?i both issued by pursr anl thereto and pass spc! further gr qthgr atdF(s) as thi$ Honoural:te rhe section 73(1Q) of the GSTAcI e01T aytd Sq_gtion 168gef CQgr Ar:f , 2011 and viotaliye of q(icteq X+; f$(rXg), 21 Q,4;,i 2SF ot lhe Constituton the^'lst Respondenl p-oder lhe p;oviqiqns af gcgt/TegT Aet,2O11 as ceing void, arbitrary, illegal, withgUt,jqripdictig4 and withgut allhority of by Respondgnt No. S gtd egnqgonOi.lg 9Q Ms. go. 11Q dated 25 01tz023 consritution o[ rrldia, and lq coBsequentry s9t asiQe any actio,r taken Court may deem fit and proper in lhe cirggmstan".s of the case l'

¶1737

(ii) declaring thrt the Notification No. 09/2023-C.T dated 3.llQg1202Q issuefl issued by Respondent No. 2 and Notification No, 56/2t123_ GT d?teq 28j22023 issued by Respondent No. 3 and corr:esponding OO frrlq, 170 dated 301 r2r2o23 issued by Respondent No. 2, whicr-r extended the

¶1738

lime limrt for passing the orders, is without authority of raw and ultra

¶1739

't51

¶1740

vires to law apart from being^{violalive of Articles 14, 19(1)(g)and 265 of} the of lndia

¶1741

lA NO: 1 OF 2025

¶1742

-i:l .

¶1743

qFtition undgr seslion 151 cPC^{prayins thatin the} "'t9Y:'ref^:"^3t19gi]lf ghg 2ffiflpvit-figd in qprppqrt of the^petition, the^{High courlmay be} P!99ss$^to SIgt of oppratign of impugned^{Supmary order in DRC-P7Yi99 pt'0Q,} 2D3604?409P023[ Patefl^{3ot}4t2o24issued by th9 Respondgpt Ng, 1 fqg thq l8i!} period !P18'.1$^un{ Fr^{CGST/TGSr Acls, 2017 Peqding qisoqsalof thg a[gveW[l} Petition, as^{pfherwli-e,thq Petitionel} ryill^{be put to severe loss and \94"n!8,}

¶1744

Counsel for the Petitioner:^{SB! V.VEERESHAM} ;;ffiii"iilii ni$b",ident^{iros-t i z' sm gIi\BooF ooE!114,} Ep.qqlal^ :^- -' dbvt'Eleroei iot 5t"t" r", assisted bv sRl r'cHAlrlN-Yl$8f!;een O"rn"Ifr"tiiie^{ReSpondent No-3: SRI D^oMlNlc FERNANDES'SENlon} sc FoR cBlc Counsel for the ::'-^{Respondent --r'i-RAvErx"kuuai,} No.4:^{SRI B'MU-KHERJEEFOR $! qAPi.-.-.} - Dv- sollclroB GENEBALgT^INPIA

¶1745

.F.N F 2025

¶1746

Belweq[J:

¶1747

M/s. SFC^{Colstruqtions Private Limited, Repby.ils-D'lr99t^ol, Syed Fare9d} iji-.jidlbi^{lSiiil6iio,t'radeemQoroni,Hvderabad- 500 028}

¶1748

,,:PEr.lyro4EB

¶1749

ANP

¶1750

The Aqpistant Commissioner,^{Mehdipalnam-ll, Charminaf Divisign'}

¶1751

Hvderabad, felangana.

¶1752

Hvderabad, felangana.

¶1753

1. T'h;-iffi"itbnei^{ot StateTaxes, Stateof TelanganaCommercial Taxes} ' d'fi;id;, Mli: R,;?,i, dH"i6'Erhoi,i'er"'ivah, t'rimpativ;'Hvderabad: 500 001.

¶1754

si;t" or^{relangana,Represented by its principal Secretary to QoterQment,} Revelue^{(CT-I|) Department, Secretariat,HyderaDao}

¶1755

d;;t';iil;,0'o't^{tn,ii'""iiur;;;;J a;aii,'t,GSr Policvwins, Government} - b"fiili'j,-nriitrv "ill"i'ri",'1.r. o"iu, Represented byits Colnpisqigner GST)

¶1756

GST)

¶1757

1. Union of^{lndia, Represented by its PrincipalS-e9191ary'Governmgnta{ lndia'} ' iltl;;ii';i Fii'rn"5,'sio'i'i;ii."J,n o5'p Buildins' Sansad^{Mare' New} b.er,-iiro oor.

¶1758

...REspoilDENTs

¶1759

PetitionunderArticle226ollheConslilutionoflndiaprayingthatinthe circumstancesstatedintheaffidavitfiledtherewith'theHrghCourtmaybe

¶1760

152

¶1761

pleased tolo issrre a Wril of Mandamus or any other appropna te Writ, Order or Directron.

¶1762

A. declaring tha. the order u/s 73 of the Goods and Services f ax Act, 2017, Summary of the )rder rn Form GST DRC-O7,'ind pttaphpenl lo Fp(m GST DRC07,all dated 22(S.2C,24,andpassedbytheiptR€spendent,vidr:SeferenceNo.. 2D360824083010M, under the proyiqigns Of lhe Tetaggana eoo{g gnd gervicsq Tax Act, 2017 and Cit:ntrat Goods gnd Seryglgg-s fpx Agi, 2OlI, tor tbe r?I pe-{igq 2019 - 20, as uploaded in the GST rygb porlgl, as Afbtlr4ql, bad and non-estin law, barred by llmilalir'n. vr,ithout juris@alidreasons and contrary to tfe principles sf nalural ju,qlice qqli,alsq con!.rery to'Articl€s 1i and z6s '' of the Constitulior of lndia, ]','

¶1763

B. after holding th rt

¶1764

a. the.l.fotrficatipn No 0912023_Central lex dgted 31 .03.2023 issued by lhe 4lh Resporrdent, i.e,, the CeDtral Bg4gd o! lndifect fpxes; and Customs, New Delhr, and the corresponding G,.O M; NA. 11g (Tetangana), datod 25082023 issr.red by the 2nd Respondenl, i.e., the Stat<: of Telangana, extending trre irritation hom i1.12.2o?3 to 30.06.2o24, lcr completion ol adludicatior uncler rhe provisions of l[e cgntral goods and Services rax Apt, 2Q17 arrd lhe Telangana Gqods and Seryices Tax Act 7tO17, for tho lax period 2019 - 20 and

¶1765

b the Nolificalion No 5612023-C,entral ,]gx {4ted Zg.t2.?OZ3 issued by 4m figspondenl i.r: , the Central Board of lndipct Taxes and Customs, New Qelhi, and ll-e corresponding G O. MS, No. 170 daled 3g.12.:2023, issued by ?nd^Respondenl, i.e,, the Statp of Telangqna, turther exrending lhe timo limit from 30,06 2A24 b 3O.Q8.2024, hr csmpfeljpn qJ adjLiiicatioh under the provisior s ol the Central Gpods And SBrviqgq Tax Act 2017 and lhe .. Telangana C ood:; and Servigeg Tax Ac-t, 2e17, tgr the tq1 pef qd 2e1g _ 20, Ere^{issuedra,ithout} any authority of ipyy, aq! ars arbilrBry, ?r.rg uJtta vifeq Sgc 7l(10.) :rnd ijection 168,4 9f Ce4lrqt Go9d9 qnd Sqfvices ,!gx Act, 2017 apd Tglangana ,Soods and Services Tax Act, 2017, apart fror.n being violatiye of alictes 14, 19(1Xg) and 2gS of the Qqnstilqtion of lndia, in the inlerests of justice..

¶1766

153

¶1767

lA NO: 1 OF 2025

¶1768

Petition under Section^{151 CPC prayingthatin the cir-cymstafges} llatqEⁱⁿ the affidavir filedⁱⁿ support^of lhe^{petition,the Hig! ColJ{ m?} ne glgesed to} llgY atl furthgr^{plggeedings, includingany recovery, pursuantto grdqq"g{s JrQ_o' lhg} Goods and^{sgrvicqsTax Act, 2017, summarv of tbe ord9r io} [orn1 Spr BRcrQT, and Attachmqnt^to Form^{GST DRQ-07} a[ daled ?2.09.4024, and Pe9sqg^{bv thq} lst ReqponqEnt,^{vlde Relerenqe N9. Z} D3Op9?40q901Q$,^qQgr 6q^pro$giongoJ oqdS PId lhe^{TelangAoaGogds and $erviqes} Tax Act, Q017^gnd 9e Servicqi^{Tq6 Act,} 1.917,^{for lhe tQx period 1019 - 28, pe0diFS diEPoqal d lhs} Bbove ]4!rit fl9!itio4.

¶1769

Counsel for the Petitioner:^{SRI SINGAM SBINIVASABAO} C;;;;Ei^{i"iiii" ni"p"nlsnttios.l ts 3: sBl $wAhoQF oqnll-r Ai $peqlal-} Govt Pleader for state iax issist"O"-ly.^{sRl T'GHAITANyAKIEAU AGP} ip."^{nti p" ro"rt No'4: sRl DoIl-Ug} IF^RNAN^DE$'sF!+oB 9"u ""f ".,".;;,o,,h^{" *".} PRAVEEN^{oonde ntN} KUUAN,^{o. s : t!,"p: OV. fi SOUIqiTOB iffffFE 9ENEBAI I9I l-Il sAP',.,.,} 9F^{IUDIA^}

¶1770

W. .NO 1581 0F²⁰²⁵

¶1771

Betweqp:

¶1772

H:r 856,fl lii X,Slfi ll;Jli3['fi'Ilio8i,YBi,,?i6if^{+l,HJffi 8,ffi i:J ffi"J} tiy its'eionrielrix,^{Sita Deyi Vundavatli.}

¶1773

.,,FETJ"[|oNFB

¶1774

AND

¶1775

,$psislent^{Cemmissioner (ST), Falhenaggr Cirole, HYderahad$gr?lDiyisioQ'} l.lyderabad

¶1776

l.lyderabad

¶1777

z. iii,i.i stl"dia,^Rep. bv^{the seetetau,Ministry of f lppncq,No'l+S A' North} Block, New Delhi-Delhi-

¶1778

Block, New Delhi-Delhi-

¶1779

1. 5i;i;'oii;dn.b;;t,^{Rep. bv its Principal$ecrgtary h Ga'vsrnrn9D!'Rqvenpe} icr-ttioepartmenl,Secrqlarial,^Hyderabad .

¶1780

icr-ttioepartmenl,Secrqlarial,^Hyderabad .

¶1781

1. centralBoard ol rro[JJilriJi'in'o^{cuiib", GSTfolicy.Wing,.9,,9v541ment} oi-rno-i-d,^{uinis[ryof Finance, New Delhi,rep by its commlssloogf (uq'r ,t'}

¶1782

..nsgeoNDENrs

¶1783

Petition under^{Article226 of the Constitulionof lndiq praYilg that in lhe} circumstances^{statedin the affidavitfiledtherewith, lhe uigh qiurt lnay !e} pleased to isgue an appropriate^{writ, orderor DirectionmQre partigulariyin lhe} nature^{of MANDAMUS declarrngthe action ol the 1st Resporident In paqsinglhe}

¶1784

154

¶1785

impugned order rlate.ci 2Al4l2O24 and issuing notice for recovery tf demand dated 10.12.2024 as irrprop,er, illegal, contrary to facts, and unsigned and consequently set aside the sarr e

¶1786

lA NO: 1 OF 2025

¶1787

Petition u n^jer {iectign 1p1 qflg prayiqg tha! in the circums;tances slaled in the affrdavrt f iled rrl support of the pgji.tion, lhg f.tigll Cogfl may be pteaseQ to granr stay o{ collecti o1 of the tolat ,4;p"puted tal qf Rs,9,06,39,39?1- (QGST of Rs 4,03,19,690/- ;rnd {}GST of Fs.4,93,1g,Qgg[,).

¶1788

Counssl for the Petitio[er: SBI MUKTINUTALIAPAT] BAMAQHANDBA MURTHY Counssl forllre Rgspondent Nos.l $ p: sru;WABoqF oonlllA, Spesiat 9ovt Pleader for 961" Tax qggfgte{ [y SRI T.ctlAlTAryyA URAN, AGF Counsef for rhe Respon{ent fJo.2: $Bl B.UffiHEBJEE FoB SRt qAbt PRAIEEN KUtt{AB, Dy. gpLtAtToB FENERAT OF tNotA counsel for tfe Respondent No.4r gru.DqI4lUfC EERNANDES, SENtoR sc E€B cqfc

¶1789

W.P.NO: 1327 OF 2025

¶1790

Between:

¶1791

lV,l./s Sriniv_asa Autgnotiyes, 1Q/!9, HUdprahad Bgad, epp tlew BustanO, S.iddipgt, Sildrpel Distsict, Ielangaq;*'- 0gZrOS- R6p^'tiv il-s Proprielor, tulr Dharampal Reddy, Aged abqU! 62 y6ars .,.PETlTlOltlER

¶1792

ANE

¶1793

The Assistant Qomrpissisner (gIJ, Sagqgredfly-ST!-!, NiTsma[qd Diviqion, Telangina.

¶1794

2 fhe State of felangana,fiep.by.its p;ig-qipal gecretary, Revenue (CT) Department, Telangana Secrqtslisl, Hydbrabad.

¶1795

Department, Telangana Secrqtslisl, Hydbrabad.

¶1796

3 The U^nion cf tndn, Rep. by its Secre!df_,'Ministry st Finance. t,torrh Block, New Delhi^{. -} 10 001.

¶1797

f he Qentral []oard of Indirect Taxes and Customs. Bep. bv its (lhairman. Ministry.of Firrance, Departmen! gf Re.Gnue, forth Bloci,'Cenrrdt Secieiariat, New Delhi - 100 001.

¶1798

,..RESPONDENTS

¶1799

Petition unde'r Article 226 ol lhe constitution of lndia praying that in the circumstances statr:d in the affidavit filed therewith, the High ()ourt may be pleased to issue \A'/rit of Mandamus or any other appropriate writ or order or Direction declaring

¶1800

155

¶1801

(.1) the action of the 1st Respondent in^passing the^{orders, daled3110812024and} 2gto8l2o24, the summary of lhe orders^{in Form GST DRC-07, daled3110812024} and 29t08t2024 and attachments to^{DRC-07,oareoaiioAlZg"z+ iB! 2gl}Bt2o24} passed by the 1st Respondenl, levying^{IGSTIQGST./SQSIunder Seplion73(10) of} lhe^{IGST CGST/SGSTAct?O17,for the tal'Periog2019i20,ylithayt} 'even^issrJing Form QSr^{DRC-o1A as contemplalgd undql nub t{Q(tA) ef l[q flulgs2Q17,} withoul signature qf thg ofliqer^qqDperngd in !!e Sgtica^{and qrde{Fde,eq} 31to8ta124 and 29t.OBt2Q?4 aDd $ummary #^{thq or{grs da}sd n1$8tZQ2aand.} gr?nung aD y the 1st popdenliino Wilbput PIN eDo DgI gpportgnity Qf^petsqnal frearing^tq the^{Pqtilipnep, as grbit8Aty,} sslp-lrary^{to lhe} pqoyisiqps of the^{IGST/CGST/$GST} Agts ?Qln,^{agd cgnlrary} l-e^the Srtiqle^{14 19} (2) (S) ?1 apfl 265 of Constitulion^of Indie^{gpd ngt ev:qFfollgying} lhe^aFenoeq Section^{16 (4) of the CGST SGST} Ac.tp,^{2Qlf by} Eina0s€^{acJ, 2o?{ glanlins lime} till f,lovgmber²⁰²¹ 4nd^{censeguently $el-api5lpthg Or*qr.s d lpe} 1gl^6egpon$eD! dated 31/0812024^{and 2gto\t2o24lor trq} 19a^{pqiloQp01$"|0Qy nasginolwo} Orders by the same^{oflicer is not valid in the eyg of l9W, tO setiSgideboth!b9,} Qrders as^{illegal, null and} void,

¶1802

IA O: 1 OF 2025 .':_-=? =a

¶1803

Egtitipn undqr^{Seclion151 CPQ pra{i!:lg th%t in tE$: cirggsnst4pEestlatodia} lhe^{affidavitfiled} in^{supportof the petitiorl,the} Hish Soud lnay |q^{olgased t0} iuqpend^{the qperaUonof lhe OrderQ, dated 31/08/e02aqod QQl98l29?4,qymrDary} 9f the^{prdctg in Form GSrDRC-Q7,dal.gd 3.1lo,t?9244nd 29{08/2924 ?t't4} eltephr,ggntq 19^{DBQ-07,dated 3llQ8/202f qpd} l9lOW-2O24^{Pas{E*d bv lhe 'lE!} Respoq4ent,^{for the tax period20:!9:20 urldPrthe IGEJICGQT/SQQIAels 2q:tZ'} pg[ding^{disposal of the aboveWrit Pelition, ei otDPrwiq-9, thp Petitioner yill b puf} to sever-e loss and hardshiP

¶1804

Counse!^{for the Petitioner: SRI SHAIKJEELA|-B.4SI'!S} gounsii for iire Respondent Nos.l & 2: SRI^{qlv4tsooP oo[l!!11.1e-e-:ia-l^} gounset for ' the Respondent No.3:^qRl B.I/IUKHEBJEE t9!SM491...^.. PRAVEEN KUMAR, Dv. SOLlClroR^{GENERAL OF INDIA} Counsel for the Respondent^{No.4:SRI DOMINICFERNANDES,SENIOR} SC FOR CB]C

't56

W.P"NO: 1430 OF 2025

Betlveen:

Narender Feddy Guduru, S/o. G. Sambha Shiva, Aged 70 years, Occ. Business. H No 1-5-577, Flat No-103, 1st Floor, GNR Hergh's, Road No-3F, New Marul'rinagar,' Kotfrapel, Dilsukhnagar, Hyderabad Ranga Reddy, Telangana, i00 060. GSIN. 3qAEHPGJ019E1ZU

¶1809

"'PETIfIONEB

¶1810

¶1811

1 The S!et9 of T*elan na, iIS P^p €ipal Secrelary^{Cemmercial Tqx} a na TE X).^(1. T Q_stltpler,

¶1812

3 'pi , 1^(STATE TAX) Gagarvihar, -5 1

¶1813

4 N^{ag?t -} E fAX) riarporNaga.r ?ga ih?E mpglly.^Hv deraba.d,^{l, (sTAr} Telanga na - s00001

¶1814

.. RE$PONDENTS

¶1815

Petitioo und,:r Article 2?6 oJ the CgppJitutipn ql lndia praytlg thal in the circumstanceQ staled In the pffi(6yi! file{ tberewith, lhe High Court may bq pleased to Pass ;rn orf,gr oJ orQgrs one iR nature of Writ of Mandamus for declaring the actior af Respondent Ng.4 and pet qside the rmpugnt:d Order daled 30'04-2024 under $eclign 7A of lhe C9$.T eO, 2817, vide l].gferenpe NQ. 2D36o424O883670 detgrminisg^a fg.tQl^liapililyof Rs^{3,50,118/(Flupees Twe.nly} Three Lakf Fifty fhousqnd Pne tlundrqf, and Sixleen Only), includrng lgfr interesl, and penallf in spite q! filing requigile returns i4 the montfr qf June 2018 vide Fprm GSTR-:,B Eilhou1 pq0fqi[rS t[9 returns fifgd by the pelitianer ag arbilrary,^illegal, im;tropg1, unjust, ageinst lgw and^yiolaliye of principfgs of natulpf justice ?nd consequgntly Set aQide !-bg same in the.

¶1816

lA NO: 1 OF 2025

¶1817

fetitiop^{unde Sectipn151} CPQ Oraylng thatⁱⁿ the circumstaoces stated in lhe affidavit filed in s,upport of the petition, the High Court may be pleased to granl interim Stay of all f,rrther proceedingg in the said impugned order flated 30-Q42024 under Section 73 of the CGSf Act, 2017, . vide Rr-,ference No. 2D360424O883670, deter:mining a total liability of Rs. 3,50,i16l- (R.rpees Twqnty Three Lakh Fifty T housand One Hundred and Sixteen Only), ncluding tax, rnterest, and penalty pending disposal of the Writ Petition.

¶1818

157

¶1819

Counsel for the Petitioner: SMT. S.RAMA LAKSHMI Counsel for the Respondents: SRI SWAROOP OORILLA,^{SpecialGovt Pleader} for State Tax assisted by SRI T.CHAITANYA KIRAN,^AGP

¶1820

W.P.NO:^'1443 OF 2025

¶1821

Between:

¶1822

M/s^{Vin Plast, B-17,} 5th^F!99r, $ggtaul^{lko.n, Ba} 12nagar, Hyderabad, Telangana- 5Q0037 Rep by its faftnep, MaddiPati Ratan Kumar'

¶1823

AN!+

¶1824

1 Assislant Commissioner (ST), Falhengg3l Cirple, t.{yderaQad S91al^Divisio4, Hyderabad

¶1825

z !f io1 of lndia,.Rep,^py thp segu-elau, MipistrS^of Finance, t'to.^{;lgF- A, Notlh} Block. New Delhi.

¶1826

3 Stale^{of Telangana,Rep. by its} Principql $ec(Ptary !e^{Govcrnment, Revenue} ' (CT ll) Depar[men!, Secretariat, Hydgi?Ead. '

¶1827

...RESPoNDENTS

¶1828

Petition under Article 2?6^qf the^{Cgngtitutign of} India^{praylng thal in the} circumstanceE stated in the affidavit file$ lhereyith, lhe^F.ligh Court^maybe pleased to issue an appropriate Writ, OrdgE gr DiJectiop more^{parllg9larly in tfe} nature of MANDAMUS declaring the Actiorl^{p! the} 1st Bespondenl^{in passinglhe} impugned^{order daled} 29.C4.2024^{apd is.SUiEg} n.oticg^tor tggovqry^{of demold} daled 10 12.2024 as imprpper,^{illegal and gqpig4fida6{ conpequgotlyget aside} the Same.

¶1829

A NO: 1 OF²⁰²⁵

¶1830

Betitien^{under Section151 CPgpraylpg that in tbe eiresmstqpces staled in} the aflidavit filed in support of the^petition, lhg Hish^{Coq;l maybe pleqsed lo graltl} stay of collectton of the tqtal fligpute{ !P* Cf^{Rq'1,65,p1,91Q1-(IGST qf} P<s.l,64,77,717l-, CGST^{of Rs.12,0991 and} $$ST^{oJ RS,12,0991)}

¶1831

Counsel^{for the Petitioner:SRI MUKTINUTALAPATIRAMACHnHpIOMURTHY} counsqjl for rhe Respondent Nos.'r^{& 3: sRi} QWABOOP^{O_9fl!!11.:e-e-9ie]-} Govt Pleader for State Tax assisted^{by SRI T'CHAITANYA XIRAN'AGP} Gounsel^for the^{RespondentNo.2: SRI B.MUKHERJEE FOR SRI GADI} PRAVEEN KUMAR, Dy. SOLICITOR^{GENERAL OF lNplA}

158

W.P.NO: 1474 OF 2025

Between:

M/s. Qpra Flast Industries, 5-35/267A, Shaktipuram, Kukatpraliy, Hyderabad, Telangana - 5Q0072, repiesented by its Proprietor, Sri. Ravinclra lmmaneni,^I'

¶1836

AND

¶1837

...PEflT]ONEB

¶1838

1 Ass.istant Ccmmisgioner (ST), Balanagar C ircle, Hyderabad R Jral Division, Hyde;4b3d, Ielangana.

¶1839

2 f le^gtqte of felanggna, represeoted by its Prf ncipal Secretary, Reve!ye

¶1840

D,epadpent (SomslereiaLTaxesl TelanganaSecretariat, Hyd()fg

¶1841

...RFSPoUDENTg

¶1842

Eptitia[^{under Arliqle226 of the Constitutionof tndiapraylngth4! i0} lhg circumqlancas sta,:gd iR the affidavit file( lherewilh, the l-1igh Qourt pay be pleaseQ to issue a 'ffrit q1 Order or direction particularty one rn lhe nature gl W4t ,gf Mandarnus setting FSidF lhe impugned Assessment order passed ny the filg} respondent in F(Um €ST DRC - 07, dated 3j 082024, in Rgfergnce No2D360824152314E., alpng with the atrachment ro lhe Form CST DBp - rQ|f, vide DIN No 9ST/:i$;AA9P1BB47B1ZTl20, raising a derpand af ra)( amounting le Rs.7,65,015/: (q-GqT ?nounting to Rs.3,82,5071- Ptus SGST ppoqpting lg Rs.3,82,507/-), for lhe tax peripd 2O'lg-2O thal have been uptoadqO in the GSI porlal withou! digitally signed vvhich is contrary to rhe Rute 26 (3) af thg cgSI Rules 2017, qS illegal, arbitrary, ab inilio vqiQ, confrary te thq provi,siqns o1 CqgT Act and Ruleq, 201 ,'and TGST Act and Rutes. 2017, centrary to rhe, law lgid qgwq by the judicigl^{pronqunaer.nent} of this Hon'!,19 Court and Hon'bte HiEh O,ou4F gJ Delhi, Bpmbqy and ,|ndh1.q Prapesfi ?nd withqut authority of taw

¶1843

A NO:1 OF 2025

¶1844

Petitig4 under Section 151 CPC praying thal in the circumstalces statqp iD the affidavit fifed in support of the petition, the High court may lrc ptqaseQ !o pendinq disposal of^.he Writ Petition grant stay of all further proceedings arising in pursua4ce of the irlougned Assessment Order passed by the frrst respondent iq Form GST DRC 07, iated 31.08.2024, in Reference No.ZD360B 241!i2314E, atong with the attach nent to the Form GST DRC 07, vide DIN No. GST/36AACP 1 BB 47 B 1 ZT l2O, f or the tax period 20 1 g-2O.

¶1845

159

¶1846

Counsel for the Petitioner: SRI S.SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted Py.SRl T.CHAITANYA KIRAN, AGP

¶1847

W.PETITION NO: 1476 OF 2025

¶1848

Between:

¶1849

M/s Sri Ganesh J-e-pels, 1-2-$9y17 ?lg^{uda, Hyderabad} 500029 Sole Proprietary Firm, by its vtn a.sh Soni, S/q. Dinesh Sqiji, Aged about 3 S/o, S. Krishnaiat, ASg. 29 year.s, o Hvd e@ bad;

¶1850

...PETTTTONEB

¶1851

ANB

¶1852

1 Govt. of Telangana,^pomperciql Taxeq Pppaftmen!, Rep. by Principal Secrqt4ry, Secretariat, Hyderabad,

¶1853

The Qqmmisgionq of Commelciqf TaXeS^(SI) Commercial^Taxes Department, Nampally Stbtion-Bgad, Hyderabad. 500 001

¶1854

3 Joint Commissioner (ST)^porppgicial ]4Xes Depa4ment, Abids Divrsion,

¶1855

4 Ihe Aqst Commissioner (ST), Abids $irg!e, 4lh Flapr, Old Kakaliya Hgtel, t_\lampplry Hyderabad. 5p0 OqJ,

¶1856

...RESpoNDEryrE

¶1857

Petition under Arligle 226 oJ lhe Cg.qglitutign 9f lndia prayit)g thal in lhe circurn$tances stalgd in the affidayil file$ lfereWith, lhe High Ggurt^pay be pleased to isspe a Writ qf Certigrari et Any q!!:gr appropripte W[it, OIder or OrdeJq, Directiop ar Direcliong to deqlpgg thg impqgneQ nolice with PIN Nq. GST/399RDPs5437D1ZP.-\17-1S, {Ated 02:9q-202{, the Sumlrary o{ thow Causq Notice Reference frle. Zq360Q?4049.0d1R, $6!ed P3- O8-2O24 issugd by lhe rlh responflgnt, proposing tp asseqs the pgtitigr;g1 firr4 for lhe nel tax pEyable oI R9, 2,65,47.906!.. for the peripd 2Q17-19 U/seg,44 of GSf A42017 and all^further oonsequential^propeedlqgs as illggal, ggbitrarv, withoul^jufisdictiqn ?nQ unsustainable in larai and t9 set aside the E?Tg anfl alsq direcl the tpgpoDden!9 !g act^{in accordancewith law.}

¶1858

O:2 OF 2O25

¶1859

Petition under Section 151 CPC praying that in the circumstances staledⁱⁿ th.e^affidavit filed^{in support of the petilion, the High Court may be pleasedto} 5uspend the impugned^notice with^{DIN No. GST/36CRDPS5437D1ZP|17'18,}

¶1860

160

¶1861

daled O2-OB-202,1 and the Summary of Show Cause Notice Reference No. 2D360824009041R, rjated 03-08-2024 rssued by the 4th respondent, proposing to assess the petitioner firm for the net tax payable of Rs. 2,65,47,90{i/- for the pefiqd 20'17-18 U/ sec. 7l o{ GST Acl2017, pending disposal of this Writ Pelition.

¶1862

Qoqnsel for the Petitioner: SRI SHANKER LAL Counset fol the Respondents: SRI SWARQOP OORILLA, Special Govt pleaflgr :^{' ,} for St?te Tax assisted by SRI T.CHATTANYA KIEAN, AGB,

W F.N :15 oF 2025

=l':--

Between

Mls. Qge^{l<ay Steel Carporation,1-8-3215,2nd Floor,BapubaOh Colgny,} 9.D.RpEd, lbcunderabad Fqoprielor Mr.Gopal Kishan Agarwal^{-500 003 'State} of^{Telanqana."R-ep.'bii'iib} - : 1r 'ti-'

¶1867

1 fhe Ass istarrl Commissioner (ST), M B Road-S.D.Boad Qircle, Qqgu4pet pivision, Hyclgrab ?d

¶1868

1. The Siale of Tela ngana, Rep by its Principal Secretary, Revenue (CQ 9epaitm.nt, Telangana Secretariat, Hyderabad

¶1869

1. The Union 01 lndia, Rep by its Secretary, Departmenl of Revenue, M,Distry Q, Etnatcp. Nerv_Dethi,

¶1870

4 fhe Qentral^lloard of lndirect Taxes and Customs, Rep. by its Qfe rrman, [4inis!ry New Pelhi^{of -1Q0 Fi-rpnce,} 001 DEPQ rtm ent gf R 9.rYeoue, North Block, Cen Seiretaji!.: {i?1, BEEPONDENTS

¶1871

letiripn^{und()r Arricle 216 0f tle cgnsliturionof lndia prayilg thai in} llg clrcumsfanceg stalgd in the affidavit fite( therewith, Ihe fligh gglrt,'.g'"* 4t pleased to issue !r{1it of Mandamus or any prhqf appropriatg Wrjt'or lgrdA{ gl '^:l flirectiondeglpr.ing. (1) the action of thr: 1st Respondent in pasging the Order, qated jq.04 ?924, Ihrq Sqmmar-y of tfe Ot(lgr, r)ated 10 04.20.24 alq lhe Summary or Assgpsmqnl O{d.ql, dBted 1Q.04 2A2 7P the Reclification Ordgr, datqd 13 Q9.2Q2 , tfg gurplna{ gJ Re_!tifi!31io: 9f Ordr;r, dptqd 13.09.2Q24 and lhe Summary qf Rectifreatign Order in Eorm GST BRC-08. dared 13 09.2024, under seclion 74 0f rhe sclsr/Qgsr gg! 2017, instead of uncrer section 73 of the sGSr/cGST Acr 2017 , ror tfre tqi Rgriod September. 2018, yrithout considering the detailed objections of l[B petitioyrqr, without^ge4eraling verifiable Document ldentification Number fOtN), withpUt providipg sufrrcient ppportunity of being heard to thg petitioner, after submission qf

¶1872

161

¶1873

objeclions, without signature in the Order, daled 10.04.2024,Lhe Summary^{of the} Order in Form GST DRC-07, dated 10.04.2024 and the Rectification^{Order, dated} 13.09.2024, the Summary oI Rectification of Order, dated 13.09.2024,^{as arbilrary,} contrary to the^provisions of the SGST/CGST Act, nol valid in the^{eye of law,in} violation of Principlqs^q_t Natural Jqstice and Rulg of Law, and cQntrary^{to the} Article 14, 19(2)(g) and265 of lhe Qonstitullon of lndia,

¶1874

(2) lhe action of the 1st Besponden! in no! igsuing the Form GST DRC'O1A, as contrary to $ection 169 gf the SG$T/CGST Acl 2017 read with Rule^142(1,4) Of the SGST/CGST Ad2O.17,

¶1875

(3) the ?ption of thg 1st Egspondent in levyilg tax and interesl under^Section 74^oJ the SQST/CGST Act, f91 tfrq tax -perio( Sept-ember,^{2018-19 an} Qrder^pJ Assessment, datefl 10.p{.2024 w?; alre4f,y^pagsed under SectiQn Z?^of U-'q CGSTiSGST AcI lQ17 4nd again palsing QI.der:E^for lhe nonth ot^Seqlen'q:1, 2018 thqugh the fgtitiopgl has lnveices apQ panfi^{Stat.ement for pqymqptpgqq!,} as illegal, arbilrary, imprgpgr, Unfair, violating grticfes^{14, 19(1)(g),} ?1^{and 300A} il the Constttution of lndia.

¶1876

(4) invoking Section 74 q! lhe 9GST/CGST Act 2017 by^passing the^{Order, dateq} 1O04.2024, the summary of the Order, dated^{'1004.2024and the summary} of Assessmenl order, datgd 1o'o4.?Q24 and thg Bectification order,^datgq 130g2024,lhe Summqry , -: ,: of Rectification of Order, dated^{13 09 2024 an{ tfre} Summary of flectifiqation Orderⁱⁿ [91m^{q$f DRe-08, dated13Q9.2024for IFP} !9x^{PerlodSeptember,2Q18, thougf,l {he Qrdqrs, daled'1004.2024has atrel{</sup> beqn^passed for the ellire ffna!g-!1 .l^ye47 Q,018-19 under^{Sectio4 73 of tbe} QGSTiSGST^{Act2Q17,againpassi0Q Ordets for the tax periodseptember, 2Q]S} under Sectiqn⁷⁴ oI^{th1 CQST/SGST} 4c<sup>2017,tahing exlendedpgrioQ} 9f limitatiqn, is eqt valid in thg eye of lau.

¶1877

lA NO: 1 OF 2025

¶1878

Petition^{under section151 cPC prayingthat in the circumstances statediD} the affidavit filed in support of the^petition, the^{High Court may be pleased !o} suspend^{the operation of the Order, daled '10.04.2024,ihe Summary of the Order} in Form GST DRC-07, dated 10.04.2O24^{and the Summary of AssessmentOrflqr,} dated 1Q,04.2024 and the Rectification Orejer,^{daled13 09.2O24,1heSummary oi}

¶1879

162

¶1880

Rectification of order, dated^{13.09.2o24 and the Summary of Rectification order} in Form GST DR()-08, dated 13,09.2024^{passed by the '1st Resl)ondent, for the} tax period Septerrber 2018 under^{the CGST/SGSTAct 2017, pendingdisposal of} the above Writ Petition, as otherwise, the^{Petitionerwill be put to severe lossand} hardship.

¶1881

qqqnsel for the P:titioner: SRI SHAIK JEELANI BASHA Counsdl for the Respondent Nos.1 & 2: SRI^{SWAROOPOOn!U,} !q99laJ^ Govt Plead':r for State Tax assisted by SRI^{T'CHAITANYAKfRANT AGP} Counsel for the R,espondent No.3: sRl^B.MUKHERJIF !91--T!^G491.- -_- - " . PRAVEEN KUMAR, Dy. SoLlClToR QENERAI- OF^INDIA Counsel^for the^{R:spondentNo.4: SRI DOMINIC} EERNANDE9,^{SINIOB i} . . r .,; ' SC FeR CBIC^. '. :1'. .-

¶1882

15 oF 2025

¶1883

Between: '^l:r :ii

¶1884

M/s. Sandhy'a Constructions and Estates Private Limited, Sy No 86, 87, 90, 91/1^{and 91} /2. 5;BR Sin Technopark. Serilingampalli, Shaikpet;^Hy-dgralad, Telangana^- 50t) 008 Represented by its Director, Smt Sandhya Saranal?, Q1o. Sreedh rr Saranala, Aged 49 yeais. R/o Plot No. 13¹⁴ 1.<sup>D, No. .9-??qvq2Nct1 3-15, Road ttb-Og, NanOagiri Hills Castle Houqei^Hydera!,'aQ, : Telangana-5 00 033 ,,.PET|TroifEB

¶1885

AND

¶1886

The^{Dgputy.,;er'l6issionerof Statetax, ST-lll,Enforcernent Wi9S, HOD,} 1'

¶1887

[amBally,^Hrrderabad.

¶1888

State of Telangana. Through Principal Secretary to Governmetlt,^Revenue DepartmentCommercialTax).Hyderabad.Telangana. .: ...RE9PqNDE$,Ii

¶1889

Fetitiqp unQ,:r Article 226 ol lhe Conslitutiqn gf tndia PrayiBg th3lⁱⁿ !!fl circumstances slaled in the affidavit^{filed therewith,the High} Qgurt r,nay^b9 pleasqQ to issue a wrlt, order, or direction more particularly one in lhe natyre^q{ 3 Writ of Mandamu,; declaring that impugned SCN in^{Form DRQ} 01^bealing reference no. ZD3r)02220017031 daled 05.02.2022 and impugne<l Qrderⁱⁿ fot:m DRC-07 bearing reference no. 2D360824098118X daled 24.08.2024^passed by the Respondent N,r.'1 under the provisions of CGST/TGST Ad,2A17.as being voi!, arbitrary, illegal, without jurlsdiction, without authority of law apart frqfn being violative of Articles 14 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same.

¶1890

163

¶1891

lA NO: 1 OF 2025

¶1892

Petition under section 151 cPC^{praying thal in the circumstances statedin} the affidavit filed in support of the^{petition,the High court may be pleasedto stay} operation of impugned. order in^{Form DRC-07vide Reference N9,} 2D360824098118X^(ate{ 24.08.2024 issued^{by the Respondent No. 'l}

¶1893

Counsel for the Petitionqr: SRI P.KVENKAf|^{PRASAD FOR SRI Mq SHI?AE} counsel for the Rglpon{ent Nos.1 & 2:^{SRI SwARooPo]l|]l$:.lp-*ig]^} Govt Pleadet ior Slate Tax assisted by^{SRI T.CHAITANYA KIRAN'} AGF

¶1894

P.NO:153 OF 5

¶1895

Betweer!:

¶1896

Mls. Volta Tours and Travels^{PrivateLimited,} 1-55i4, WING'!,^Plet NC,Q, Ground^{Flqqrl RaiaprabadarDu,Masjid} 9anda, Kondapui, HyderahaQ, Rangareddy Distriqt,^{Telangana - 500084 Rep} by its Authorised S$nq(oryi Mr.Kala Sagaf Mallam, Aged about^{38 years} ,..PErlT]ONEE AND

¶1897

1 The Assistant Commissioner^(ST)' Enfotcement,^{HOD Telangana'}

¶1898

Ihe State of Telangbna, Rep.'byits^{PrincipalSecretary, Revenug(CT)} Depdrtnient. Telanqana Secretaiiat,^Hyderabad.

¶1899

s ih[ tj;ii6 cjr inoli,"A"p. by^{its Secietdry, Department of Revenue, Mi4istryeJ} Finange, New Delhi.

¶1900

4 fhe C'entral Board of lndirect Taxes and Cusloms,^{Rep.by its} Qhairman, lllinisw of fl-n-i1qq,^{Oepartment oJ Revenue,North Block, Cenlra! SecJetqflgt,} New . Pefhi-^.:, 1q0 ,. 0p1. ...RE$PONDENT9. . .t :.-.:

¶1901

fletition^{und.gr Atille 226 oJ the celstitutionof lndia erav|g thFl i4 !l]8} circumstanceQ stalgp ia the a.ffidavil^filed therewith,^{lhe High pqurt pay} [q pleased to issue Wtit 9l Mandamuq or^{any glhqr appropriate W!! or qtde{ ql} direclion declaring the action of^{the 1st Respondent in passingthe grdqf' d?!gs} 1olo7t2Q23, the Summary of the^{Orders in Form GST DRC-07, daled1OlQ7l?9?3} and Prpceedings, dated 1OlO7t2O21^{passed by the lst Respondent' levying} CGST/SGST under Sectig,n^{73 of the CGST/SGSI Acl 2017.for the tax pqriod} 2017-18, without even issuing Form^{GSTDRC-O1Aas contemplated underRule} 142(1Al of the Rules 2017,^{without signalure of the oflicer concerned in the Notice} and order daled 1o107t2023,^{summary of the order daled 'lolo7l2023and} Proceedings daled 1o.07.2O23 by^{the 1st Respondent, and without DIN alc}

¶1902

164

¶1903

without even granling sufficient opportunity of being^{heardto the Petitioner,as} arbitrary, contrary to the^provisions of the CGST/SGST^{Acts 2017, and contrary lo} the Article 14 1tt 12) rg) 2'l and 265 of Constitution^{of lndia and consequently set-} aside the Orders^,>f th{?^.lst Respondent dated 1010712023^{for the lax petiod2017'}

¶1904

IA O:1 OF 2O25

¶1905

Petitian uncer^{Seclion 151 CPC prayingtha! in tbe cilpumsl?pges qfate(ip} the affidavit filed in support of the^petition, Ihe High -Courl rnay^{p.e plgaseQ tq} qpEpend the oper;rlion of the Order, dated nb7Eg23, $ummery !l lF" 9tO.rSⁱⁿ form^{GgT DRC 07, dated 1otQ7t2O23 and P;oceedings} 't'. i_l |ated 1OlCtU202Q^pagqgd pV the 1st Respor dent and also the recovery notige daled XQ,11t2"9,24 iggueQ !y tfrq^1st Respenderrt^{pnder Section 79 of the} $STAct, fqr^the lax ?Fr1od?017.19 undgr lfe^{CGST/SGSI Acts2017, pending} 9ttposgt^{of tfe apqye} W1i!^{Petlliol,l, qg} gtherwiSe'lhePet,tiontlrwrllhepultoSeVerelossandnqidship

¶1906

Counsgl for the Pelitioner: SRI SHAIK JEELANI BAS'HA Cqunsel for the Rr:spondent Nos.1 & 2: SBI SWAROOP OORILLA, pPecial Govt^{Pleaderr for State Tax assisted by SRI TCFAITAMYA KIRAN, AGP} Cqunsel for lhe Rr:spondent No,3: SRI B.MUKH_ERJEE FOB S.Rl QADI :. I PRAVEEN KUMAF, DY. SOLIGITOR 9ENERAU^{OJ INDIA} Counsel^{for the RespondentNe.4: SBI D^qUNrcfE-RI4ND.E9,SENIOR} sc qgR cPfc^'

¶1907

W-F.NO: 15.76 OF ,2025

¶1908

Petweel:

¶1909

Mls. Gse K:y^{SleelCorporation,1-8-3215,2nd} floor,^{Bapubagh Colony,} S.D.Rqbd, r(i6cunderabad - 500 003. 1 Stqte of Telqngana :Rep. by its llopriefor^{Mr GopalKishanAgarwal}

¶1910

AND :i'PETlrloNER

¶1911

The Assistant Commissioner (ST), M.G,Road:S.D.'Road Circle, Begumpet Divisioh, Hyderabad,

¶1912

The State of lelangana, Rep. by its Principal Secretary, Revenqe (CT) Department, felangana Secretariat, Hyderabad.

¶1913

S fir'" Union.of lndia, Rep. by its Secretary, Department of Revenue, Ministry of Finance, Nevv Delhi.

¶1914

The Central Eloarrl of lndjrect Taxes and Customs, Rep. by its^(lhairman, Ministry of Finance, Department of Revenue, North Block,-Central Segrelariat, New Delhi - 100 001

¶1915

...RESPONDENTS

¶1916

165

¶1917

Petition under Article 226 of the Conslitution of lndia^praying that^{in the} circumslances stated in the affidavil filed therewith, the^{High Court may be} pbased toto issue Writ of Mandamus or any other appropriate Writ or Order^or direction declaring.

¶1918

(1) the action of the 1Sl Respondent in passing. the Order, dated 10.O4.2O24,ihe Summqry of the Order. daled 10.04.2U24 and the^{Summaryqf Asses$menl Ordel'} flalqd lQ.oa.!Q24 aqd^{thq Rectification order, dated 13.09 29?1, lhe Surllfnar;g!} Rectificatioo 9I otdef, '.i dated 13 0e.2Q2a^alQ the $ummary 9[^{Regliflgatiqn} ti:^qrg$I :.1 ia Forql G$T DRq:Q8, dated 1309.2924, vnder^Section7l at^lhe $G$I/C$SJ Acts 2017, lnstead of under Section 73 of^{the SGST/CGST} {qts^{2017, fqq thQ} tt} period,Pecgflber, 2018, without considering the^{detaile( objepliong of} ![q Pqtitiolgr, {ilhout generating^{verifiable Document ldentific?tipn} f,lyfrUg^tq14t1, without-providing stlfficient^{opportunity of being heard to the EqtlliolEr,} A{t91 EuQmispion Q,^{objeations,withqutsiDature in lhe ordel a$gd lp.$+ 2Yo: !,P.rl} SUmmgiy^qf lhe Qrder in^{Form GST} DRC-07,^dqted 19.04'29;?.4^gnd 1!8 ...^ Rectification^{grder, dated13.09202.4, the Summary qf Rectification Ot O!.98[,} dated 13.09,2024. a.s arbilrary, contrary to the^{provisions of the SG$T"ICGQT} 49!t! not valid in the eye^{of lary, in violationof Principlesof NaturalJusligg andRule6f} eontrary l-q lhe Articlq 14, 1g(2)(g) and^{265 of the Csq5tilu[i9n of} lpaie, ' l-aq, "frg 121^{p"'i"tiqnof the 1st Respenderltin nqt issuingthe Form GSn QRC;91,*A, As} tt'scqr/ccsr Acl2017 read with Burq^{t1att41 q1} ;tJ::#"9c:#"^.0;,,5f

¶1919

(3) lhe EctioOqf the 1st Respondenl in levying tax and^interesl under $ectfgn^7$ 9J rhe SG$T/QGST.|gts, fqr thq tax^{periodDecember,1018, thouglltog'lhe !4{} pgrioo fOtartg an prder of Assessmsnt, dqted 10.04.2024 ryas ?llFaq TE!$ under Sectien -. .:r 73 ol .: the QGSTISGST -- Acts^{2017 and again passing QJdels foq thg} popth gf Dgqqmber, 2019 though the Petitioner^{has lnvoicesaad pq4kStpteme!!} for payFent proof, as illegal, arbjtrary,^{improper,unfair, violating artiCles14,} 19(1(g),21 and 30OA of the Constitution of lndia

¶1920

(4) invofing Section 74 of the SGST/QGST Acts^{20'17by pasqing tbF Ordef, dqlgd} 10.04.2024, the Summary of the Order,^{daled 10.04.2024} and^the Silmmary^Sf Assesqrnenl Order, dated 10.04.2024 and^{the RectificationOrdor, datFd} 8.Ag.2O24, the Summary of Rectification of^{Order, dated 13.09?024 and lhe} Summary of Rectification order in^{Form GST DRC-08, dated 13.09.2O24for lhe}

¶1921

156

¶1922

tax period Decenrbe", 2018, though lhe Orders, dated 10.04.2024 has already been passed for lhe entire financial year 2018-19 under Serlion 73 of the CGST/SGST Acts 2017. again passing Orders for the tax^period [)ecember, 2018 under Section 71 ot lhe CGST/SGST Acts 2017, taking extended^period of limitation, is not valid^irr the eye of law.

¶1923

lA NO: 1 OF 2025

¶1924

Petition under Seclion 151 CPQ pralipg that in thg circumstances stated in .^.,.1 the^affidavit filed^{in support ot thq pqtition,} lhe lligh 9,,pud^may !e^plgEse( l9 Suspend^the operi^{tion of the Order,} daled 1Q,94.2?24, tfe^{Sr,rmmqryof lhe Order} i4^{Form GST DRC07. dated 10.04.2024 and} lhe^{gummirVof AssessmenlOrder,} dated^{10 04.2024znd the RectificallonOrQb1,} !at!1!^{13.9929?!, the Summarypf} Regtificqtion of OrJer dated 13.09.2Q?4 a?d ltre Sumfp?ry of Re<ilificatign Or(gr in Form GST DRC OB daled^'l3.Og 2024 pqs:ed by the Pt Responderl, far the- tax period December 1'018 under the CGST/SGST| Acl;2Q17, pending (i5poqql of lhe above Writ Petitro r, ;r:; otherwise, lhe Petilioner ryill -bp put t9 sq)49re loss and hardship

¶1925

Counsel for the^Pe,titioner: SRI SHAIK JE-E|AN| BAS[4 counsel^{for the Re,spondent} Nos.1 & 2: s8l s-wABoqB ooRlLLA,, special Govt Pleader for State Tax agsisted by SRf T.CHflITANYA KIRAN, AGP qgunse'l for iire Re spondent No.3: gBl B.I.UU.IIHEBJEE FoR SRI (iADl PRAVEEN KUMAB, Dy. $pLlClToB $ENERA_L OF INDIA pounsel for the Respondent No.4: SRI DOMll.llC FERIIANDES, SENIOR sc Fo8 cErc

¶1926

W.F.NO: 15A6 OF 2025

¶1927

Bqtween:

¶1928

M/s Sri Ganr:sh .Jewels, 1-2-593117, Dqmalguda, Hyderabad - 500029. Sole Proprietary F rm, Rep. by its Proprietor, Avinash Soni, S/o. Dinesh Soni, Aged about 32 years, Represented by GPA, S. Bhasftar, S/o. S. Krishnaiah, Age. 29 years' R/o Hyderabad

¶1929

...pETrrloNER

¶1930

AND

¶1931

1 . Govt of Telan 3ana, Commercial Taxes Department, Rep. by Principal Secretary, Se lretariat, Hyderabad.

¶1932

The Commissioner of Commercial Taxes (ST), Commercial Taxes Department. I'lampally Station Road, Hyderabad- 500 001.

¶1933

167

¶1934

Joint Commissioner (ST), Commercial^{Taxes Department,Abids Division,} Hyderabad. 500 001

¶1935

fi:r- Asst. Commissioner^(ST), Abids Circle,^{4th Floor,Old Kakatiya Hotel,} Nampally' Hyderabad. 5o0 001'

¶1936

.-.RE''.NDENTS

¶1937

Petition under Article 226 oI the Constitulion of lndia PraYilg^{that in the} circumstances stated in the affidavit^{filed thereWith,} lhe fJigh $gytt.m"V^Ue plq4sed to isgue a Writ of Certiorari or any olher^appropriate Wrtt,^{gldSro1 OrQqls,} ..' Direction or Diregtions lo declare the^{impugnednolig€} ,lw-,.!!h^{?lN !q} GST/36CRDP$54s7D1zPt 1B-1e, dated^{11-Q1-2o24,ilSueo} !{se9 i3-..11* SI Act and the csnsequential Orders^{withReference} No. 2D369424994p19X,^deled .^{,, :.} . ., r. i . : a-, :.1;i. ",,f-,, :{r .: l:'. PG94^{?924 passedU/sec.73qf the GST Ac*l201taE illegq!, arpi!1aU,'vitl1911!} jsrigdiclign ,: .i qnd ungugtairlable in law and to $el aside thg sarpe an! f,lt" 9!l""r lh$ Jegponflgnts^{!g act in accotdance witfrlaw.} -'.,l

¶1938

A O:ZOF 2O25

¶1939

Petitipn^{under Seclion151 CPC prayinqthat in th-e cirqumstg4pes} !lat39^iQ lbe^{affldavil filed in support of the petition, lhe ryish Epu4 mav Fe ne""-S} 1e sugpennl the^{impugnednotice with DIN No QST/3OCRDBS5437D1ZB/1qr19,} d€ted^1il-o1 202^{toQS-'l issued u/sec73 of the GST Act and the apefatiqn o[ !ll9} ggnseqventigf orders with Reference No^{2D3604?4094619x,da!1d 3:te4?9?.r4} passed U/sec 73 of the GST^{Act 2017'pending disposa!pf this WritPetitiqn'}

¶1940

el^{for the Petitioner:SRI SHANKERl-AL} Qgqns 999nsii i tor ' tir" Respondents:^{SRl S\IVARQ9P o9Rlt,,L4,Spgsial Govt} BleaCer ior i'^{state rax assiitedby sRlT.CHAITANYA} [lR4N'^$GP

¶1941

.NO:1614 OF 2025

¶1942

Pqrr"94'

¶1943

M/s. Poorna Constructions,^{rep. by its Partner' Mr. S' Veerender'#3:9-5515,} n"OOV-CofonV, Hanumakonda-'SOO-OOt, Warangal^District'

¶1944

...pETlTlONER

¶1945

AND

¶1946

Assislant Cornmissioner, Warangal-Urban-ll,^Waranqal. ^. . ^ Z. State of Telangana, rep. by^{its C-hief Secretary,and Special.Chiel Secretary tA} Government^(FnC), State iax^{Department, Se,cretariat, Hyderabad'} . , ,

¶1947

S. Union ot tnOii,^repl'UVitr S"ir"triy,^{Ministiyof Finance, Government of lndia,} - 3'Floor, Jeevan Deep Buildrng, Sdnsad Maig, New Delhi-1.10 001'

¶1948

168

¶1949

Central Board oi lndirect Taxes and Customs,^{GST Policy Wing,Government} of lndia, tvlirristrl'of Finance, New Delhi, rep.^{by its Commissiclner(_GST)}

¶1950

5 The Bank lvlanJger, State Bank of lndia,^{Kazipet Branch,Fathima Cornplex,} Fathima Na gar, Hanumakonda-506 001 , Warangal^District.

¶1951

...RESPONDENTS

¶1952

Petition un^jer Article 226 ol lhe Coo9-titution of lndia^{praying that in} lhe circumslances st:rtecl in the affidavit filed therewith, lhe^High Qourt^{may be} pleased to issue a Wril of Mandamqg or anyr other appropriate Writ or ordet o[ direction declaring the show cause Dqlice dated 09.06.2p22 an!^{aclyuQ.icationorder} qaled 2? 04.2Q24 passed Dy the 1St Beseo.?idgnt fgr thq tax^periocl 2018-19 under Section 73^pf the QGST and SGST Qgt ag [plng I nglflly^{and nc)n-estin la,v} 9p account^{of nol having any signptureq} g!^fren 9nd^{also qontrary to Rule 142(1Al qt} QGST^{Bules, 201" Ior nql issuiJtg F91r1 GSI} QRC:01A, !r-

¶1953

lA NO: 1 OF 2025

¶1954

Petition uncer Sectipn 151^qPg praylFg that in the circumslances Flate9 in ..-, the affidavit ilerl n sr;pport^qI thp pgtitioO, Jhe lligh Court^may be^pleasedto Euspend^{the bank altachment} notiaq issued^{py the 1st} Eespondenl.^{for recoveryQI} lhe dispuled amornts for the tax pgtlod ?q1B-19 in form GST DRC-13^dated osol ?025 to the rth Respondent rlndFrSecn-fon 7Q(1)(c) of the G{iT^{Act, pen{ing} disposal of the Wrrt Petition a$ otherwise the Petilign-er will De^pu': te^sevpre loss and hardship

¶1955

fA NO:2 OF 2025

¶1956

Petrtion und':r Section 151 CPC^prayi.--lg thal in thg circumstances slated^iO the affidavit filed in suoport of the^petilion, tlrp Uigh Cou(^may be^pleased !o^granl gtay of all further Jrroceedings pursuant to tlq impugne! order dated 23.04 2q?! gnd prsceedings in Form GST DBC-07 i4 Ref No.!D360424O486254^dpted 23.04.2024 passe(l bv the lsi Respqndent for the tax period 2018-19,^pending Qisposal^{of the WritPetition as othgryvisethe Petitionerwill be put} to^{sevpre les$} and hardship.

¶1957

169

¶1958

Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Gounsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN,^AGP Counsel for the Respondent No.3: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA c oq nse I for lhe Respon de nt No.4 : t- D;,-E$, sFlJtoR !?"9X,3 5,TN4N

¶1959

r Counse! for the Respondent^No.S: --

¶1960

.NO:1721 OF 2025

¶1961

Pglr"en'

¶1962

M/s. Anuhar Homqs^Pvt. Ltd,^{(Representedby} its Authorised $ignalory) 3r( Floor, Sri Venkateswara Nilayam, Jawahar C olelv, y.gnt^{qltshwaiaHills,} Jubileg^{Hills, Hydeiabad- 50Q 033 ''.'} i',EETlJlOl{EB

¶1963

$ssistar-r1^{Commissioner(GST),FunjqgqllaDq Offic€, Punjagu.IgDiviqion,} 2. Sfate^pf Telangana, rep by ilq Sqpretary !o Ggvernmen!^(Eevenye), $!Bte^Tax Deoartment. Secrelariat. Hvderabad.^{: ..} ..;^{-:"-. i} '^'','-i

¶1964

g Uhion 6t lnoia, (rep by its Secletary (Reypnug)), Nerth Blqck, Ne.,lv Dglhi

¶1965

...RESPONDENIq

¶1966

Eetitipn^{under Article 226 ol lhe ConstitutignoI Indiq praying thq! in IhP} gircumglances stated ir1 lhe affidavit filed therevYith, Ihe High lqurt fnaV^be pleased'to issue a Writ of tr/anda[Us or g1y otligr aPProptia.te ryJi!^or erd91 of directiq4,^{(a) Setting asidethe impugnqdShoW Cquse Ngtice d!.1E,0?-20??a!91g.} with^prpceedings in^Form GST PRC-0:!^{rride Ref. No. 2D3Q02220160?09} dl.1s022022 and impugned order dated 29,122023 Slonq^lvith Proceqgingsⁱⁿ Form GST qBC 07 riide Ref Np 2D361223Qq3370R^dlt ?s 1?:?az3a iqsue$ bv the !S!^{RepPoldgntfar the tax period Jqly 2Q17to [l9rc[, 201Fwithqu!hayinS env} gigpatqqe aE illegal, arbilrary.

¶1967

A NO:1 OF 2025

¶1968

Petition under^{Section151 CPC prayingthat in the circumstances stated in} Ihe affidavit {iled^{in support of the petition,thg High Court may be plqased to grant} gtay of all further proceedings pursuant to the impugned^{order dated 29 122923} Blong^{withproceedingsin FormGST DRC-07 vide Ref. No' 2D3612230633708} dl.2g.1 -2.2023 issued by the 1st Respondent^{for the tax period July, 2017 tq}

¶1969

170

¶1970

lrylarch, 2018^{pencing,Jisposal} of the^{Writ Petition as olherwisethe Petrtioner will} be put lo severe^lc ss and^hardshiP.

¶1971

Counsel forthe Pstitioner: SRI K.P.AMARNATH^{REDDY AND SRI MD. ASRAR} AHMED FOR M/S. YAMMANURU^{SIRI REDDY} Counsel for the Respondent Nos.1 &.2:^SRI SWABOOP^{OORILLA, Speqial} Govt Plead,:r ior S-tate Tax asiisted^by SRI^{T.CHAITANYA KIRAN,} AGP Counsel for the Respondent No.3: SRI B.II4UKHERJEE^{FORSRI r3ADl} PRAVEEN KUM{fl , Dy, QQLtcrrqR FEN!.!{1r9.F_IlDlA counsef for rhe R gppo4ftnt lro.4:'$Rl oott4ltttc EERNANDEE,^SEIIIOR SC FOR CBIC

¶1972

W.P.NO:1 64 0F 2025

¶1973

Between:

¶1974

M/s. Sree l.axmi Enterprises, r.ep.by ils^{ProprietorY PadntanabheReddy} No6t/3, ppp.^1,1e6ins''Unit.l,"Gandiiinagar^{lndustrial Area, Balanadar,} Hvderabad-ri00037.

¶1975

..PETITIONER

¶1976

AND

¶1977

1 The Slate ol Telangana, rep&y thePrinpipal^{Secretary, Revenue (CT)} Department, Secretariat, Hydqrabad, Telangana.

¶1978

2 The Assrstarrt Commissioner^(ST), Fathenagar^{Circle, Hyderattad Rural} Division,Hyderabad,TelangaRg-':'

¶1979

...RESPONDENTg

¶1980

Pgtitiqp undgr Arlicle 226 of the Cgngtitutiqn of^{lndia pravilqthal in the} circumslances stated in the affidavit^filed lherewith, lhe^{High CgUrt} rnay^be pleased to issue a Wril, or Or:{9r o1 Directign particularly oneⁱⁿ tht:^{nalure of Writ} of Certiorari^qupsh 49 the impugned Qfper^pqEsed by^{the 2nd rpsprzrlflent} in^qBCr 07 Ior tire^y-e.at 20 l7-18 dated^p9.11,2023 iejgcting^{inpultax credil lo the tune of} Rs44,36,1351- un(ler^the CGSI/SG$T^Acls and^{call for thq recordsas the said} rejection of ITC is lttegal,^perverse-, ,..vyithoy! aufhority^{oI law and for elerciging} improper^{jurisdiction being quqsi-judielal authprity and consequently set aside lhe} Recovery Notice under Section 78 of the SGST^{Act, 2017 daled} .10'12.2024 in Ref No. Hyd. Rural [)ivision/AC 12024-25.

¶1981

lA NO: 2 OF 2025

¶1982

Petition unde,r Section 15'l CPC praying that in the circumst:rnces stated i4 the affidavit filed in support of the petition, the High Court may be^preased to^granl

¶1983

17',|

¶1984

stay of all further proceedings^pursuant to the impugned^{order passed in DRC-07} for the year 2017-18 by the 2nd respondent dated 09.1'1.2O23^{and the Recovery} Notice under Seclion 78 of the SGST Act, 20'17^{daled 10.'12-2024in} Ref . No. Hyd Ru ral Dtvnl AC 12024-25.

¶1985

pgunsel for the Petitioner: SRI B.KRISHNA BEDPY Counsef for lhe Respondents: SRI SVIIAROpP^oQRlLL ,^{SBecialQgyl PJ11a"r} f-or^{State Tax assisted bi} $Rl r'cHAITANYA^KIEAN'AGP

¶1986

w .l*O; 1774 OF 2025

¶1987

Pgtwegt:

¶1988

M/s^{Dotcom Computers,(Rep} Dy its _FrqBrietor) Mr. Suresf $4[P Katragbdda,^{Shop No. 7 and} 8,^AnnapuJoa Block,' Aditya Enclave, AmeerPet, |. Hyderabad, Telangana- 5p00?8.ⁱ -

¶1989

..,PETtrtoNEB

¶1990

AND

¶1991

l 4qsrsta0t Commissioner^(State Taxes), fVnlqgutta.?'^PupjagutlE Pivisign' Tglangana.

¶1992

State 6f Telangana, rep by its Secretary tp^Ggvernment (F.renre)'^State Iax I

¶1993

Department, Secrelariat, Hyderabad. :

¶1994

g Union'qf tndia, 1rep. by its Secrgtbry (Rgvgnuq).N.gr.th Bloak, New Delhi +. Horc Banx tim'teo, d-s-zta,'Srinivasa Nagai-Colony, Qanjeevareddynaggr Post, Hyderabad.^{Telangana=5QQ 038'}

¶1995

...REqPoNDEryTS

¶1996

Pelition^{underArticle 226 oI} thp^{Cg11glitution ol India pravilg thel in !!'19} circumgtances stated in the affidavit^{file$ therqyvith,} the^{High pgurt may be} pleased to issue a Wrrt of^{Mandamus or} Any^{oth9r qppropliqtep7r!! or grdeq 91} dlrectio4 by

¶1997

(a) setting asrde^{lhe impugned Show Cqsqe Nqlice} dt.^{39lA5Q9:?? alpng w!!h} .,'. proceedings in Form GST DRQ-01 yiqe Ref. !!g^{zQpoos!2Q18972DOl} 3oto5t2o22^{and Qrder date{} $0/M12924^{efPng v./ith proceqdingsin Egrm} QST^{DRC-07 vide} Ref.^{No.ZD360524OOOOQ9| dl,.3OlQAl2O21issuedby lhe} 'fst Respondent for the tax period April, 2018 to March, 20.19 without having any signature as illegal, arbitrary.

¶1998

NO: 2 OF 25

¶1999

Petition under section 151^{CPC prayingthat in the circumstances stated in} the aflidavit frledⁱⁿ support^{of the petition,the High court may be pleased to granl}

¶2000

't72

¶2001

stay of all further rroceedings^{pursuantto the impugned Order dated3010412024} atong with proceerlings in^{FormGST DRC-07 vide Ref. No 2D36tt5240006091dt.} 3OtO4l2O24 issuei by the 1st Respondent^{for the tax periodApril,2018 lo March,} 2019 pending dispcsal of the Writ^{Petition as otherwisethe Petitroner will be put to} severe loss and ha fdship.

¶2002

IA NO: oF 2025

¶2003

Petition undgl Seclion 151 CPp^praying that^{in the circumstances gtateQ ip} lhe affidavit fi!90 q support of the^{petition,the High Court mav be plqasedtP} declare that the iecovery^{proceeQings initiated as illegal and direct} lhe^tllh Respoq{en! !g dq',fpeze tle aqcount Qf the Pelitioner.

¶2004

couns-e!rorthePerlitio'-iifi L[?6f i'iltlT'['^'"il3t?-?[LBBf t^oo Counsel for lhe Rqspondent N,os.1 & 2: SRI SWAROOP^{OORILLA, Special} Gbvt Pleadei- for Sltite Tbx assisted by SRI^{T.cHAITANYAKIRAN, AGF} Counsb-l fo1 the Rerspondent No.3; SRI B.MUKHERJEE^{FORSRI GADI} PRAVEEN KUMAR,^{Dy. SOLICITOR GENERAL OF INDIA} Qounsel^{fof the} Rerspo4d.qnt^N-o.4; r'-

¶2005

W.P.NO: '1796.OF tlA25

¶2006

BetweeD:

¶2007

M/s. Vjn Pla;!, B-17,Sth Flqqr, Centaut lko4,^{T.l.E,Balanag4r,Hyderapad,} ietangina- 5Q0037 fiep by itS Partner, Maddipati Rptan^Kumar

¶2008

...PErTrONEB

¶2009

AND

¶2010

Assistant Cornmissioner (ST, Fathenagar Circle, Hyderabad Rural Division, Hyderabad.^l'elangana

¶2011

tlnion of lndia, Rep. by the Secretary, Ministry of Finance, No.136-^A, North Block, New telhi.

¶2012

State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secrelariat, Hyderabad

¶2013

..RESPONDENTS

¶2014

Petition underr Article 226 oI lhe Constitution of lndia praying that in the circumstances statr:d in the affidavit fited therewith, the High^()ourt may be pleased to issue arr appropriate Writ, Order or Direction more particularly in fhe nature of MANDAMUS declaring the action of the^'lst Respondent in passing the

¶2015

173

¶2016

impugned order dated 4t412O24 and issuing^{notice for recovery of demand dated} 1O112t2O24 as improper, illegal and unsigned^{and consequentlyset aside the} same

¶2017

lA NO: 1 OF 2025

¶2018

Petition under Section 151 CPC^{prayilg thal in the circumslances slated in} rhe affidavit filed in support of tlre ggtillgn, f!S-IisU^{Cou( mqybe pleased} lo st?4! sray of colleclion of the 1ol?l^dipputgd 1ax 9! ryt Qt,77,7',t7t-^{IGSTand ngnally of} Rs 16,17.,772t-^IGQT

¶2019

c o u nse I f or the Petitione r: SRI MUf(IINUTAIAP+r] T4f!1c-T4^NPEA UPITIJY Counsdl^{for the Respondent} Nos.:!^{& 3: s.BiSwAFoo-PooRlLL4,9q99i,l} - Govt Pleader ior State r3x qs-ilsted,uy^{SRiT.CHAITANYAKIRAN, AGP} 1.. C^{o u n s e I f o r t h e R ei pon de n il.i o.2 i' $} Bl P.U -U { !-t EE_J FE t 9 I !. ]! .G t 9 . ^. . PRA.yEEN 6uM4,Et Dy;'EgLlqiroB 9ENERAI. 9F^lNplA

¶2020

W.P.NO: 1825 OF 2025

¶2021

Between:

¶2022

Itrl/s. Anuhar Homqs Pvt. Ltdr (Represented bv its Authorised^{Signqtory) 3rd} F ioor, Sr i Venkateswara t{ilaYam, iiwanar^{Colpny,Venkatesh'ryaraHills,} Jqbilee Hills,^{Hyderabad- 50q} Q33

¶2023

ANq

¶2024

1 Assistant Cornrnissioner^(GS-T), Punjagg$,^{qg OffiqB, PuniaguttaDivision,} Hyderabad^! '1 "

¶2025

Z $(at" oit"tang"nq, ;ep.^{py itq} Segretary^{to GQvernment} .^{(Revenue), StateTax} - Deoartment. S?creiariit, HvoeiSbaa. ' ' .: ' I [nion^qi tnoia,^(iep. by^{iis Secietiry(Bevenue)), North Block, New Delhi'}

¶2026

...8E$PONDENTS

¶2027

fetitioq^{underArticfe 2?6ol- ll9 Cgnsfitutionqf India prayingthal in lhe} orcumstances^{stated in the affidavlt fileC lherewith,} the^{High qqurtmay be} pleased to iqgue a Writ of Mandamys^{or any otfgr appropri2tewrit or} 9rde1⁹¹ direction

¶2028

(a) Set aside impugned Show Cause Notice d!'^{'lB 02 2022 along with} proceedings in Form GST DRC-01 vide Ref.^{Na. 2D3602220168509 dt'} 18.02.2022 and impugned order^{dated 29.04.2024 along wilh proaeedingE}

¶2029

ipFormGSTDRc-o7videRef.No.ZD360424o7607Bidl.29.04.2024

¶2030

174

¶2031

issued by tlre^1s;t Respondent for the tax^period Aprrl,²⁰¹⁸ to^{March, 2019} without havrng 36y signature as illegal, arbitrary.

¶2032

lA NO:^'1 OF 2025

¶2033

Petition^{underSection151 CPC praying that in the circumstances s.1ate!} lt lhe affidavit filed ir support^{of the petition,the High Courl may be} FrJeased !o 9r4pt stay of all fqrlher oroceedings pursuant to the impugned Order^{daled 25.04.29?1} atong wjth ' ','i,-' p.rfoeelipgs ;r i1 Form j GST DRQ:Q7 vide Ref Ng ZD3QQ$2!r976q!:Pl!l ' dtzgo4.t2o?1i issLgQ by the 1st Responden! for the tax^{period'fpril,-?O1,Si.!5l} fvlarch,^201Q pgndlg^disposal of^{the Writ} tg!,tion as^{otherwise th? Petiti0neiwjii} ''' ': pe put fq seyele lo:i and hardship.

¶2034

gounsglforlhe i Perfitiolel: : AHMED FOR SRf K.P.AMARNATH BEDDY AND SRI M/s: YAMMANUBU SlRl rtr:tlrh\r' REDDY:'1 tlilD. A$RAEIj '^: Counsg-! fop !f9 Reppondent Nos.1 & 2: SRI SWAEOOP OORILLA, 9peeifll 9pvt^{PJ.eader for.SJqte Tax assisted by SRf T.CHAITANYA KIBAN' AqB} Counsgf for the Rersiron4ent No.3: SRI B.IIIIUKHERJEE FOR SRI GADI PRAVEEN^{KUMAR,Dy. SOLICIToRGENERALpF lNplA}

W.P.No: {998OF:!025

,=:,

Betwe n

M/s. Menbhtrm^{C;gnstruclion} Qgmpany^{Private Limited} ,^Repr egente$ by itg pana$ing Driector, Mr. Ramakrishna Rao ponugoti, $/o P. Dashfath -Bao Hqving ofiice et 4lh, sth, 501, GHMC No.8-2-1201861N4,14, Negr^rBRtfl; Baryah Hills Hyderabad, Telangana-500034

¶2039

,,PEflTlollER AND

¶2040

The Appgllattr Joint Commissioner (Stalg Tax), Punjagutla Divi:;iqn, sth Floor, CT Gomplex, Nampally, Hyderabad,^{Telangana-SO0 001 .}

¶2041

The AsSistan Commissioner (State Tax), Begumpet ll Circle, Begumpgt Division, H.N,), 6-3-789, 5th Floor, Pavani Prestige, Ameerpet, {yderabadr 500016.

¶2042

The Qohmiss'ioner of State Tax, CT Complex, Nampalty, Hyderabad Telangana-5(t0 001.

¶2043

The State of^--elangana, Rep. by its Principal Secretary to Goverrnment Revenue Depa-rtment^(State Tax) Secrelariat, Hyderabad^- 500004^.

¶2044

Union 0f lndia, Through the Principal Secretary io the Government, Ministry oI [tn^rl."e,^{Deplrtmentof Revenue, UdyogBhavan, North Block, New Delhi.l} 1000'! : ...RESPONDENTS

¶2045

...RESPONDENTS

¶2046

175

¶2047

Pelition under Article 226 of the Constitution of^{lndia prayingthal in the} circumstances stated in the affidavit^{filed therewith,the High Court may be} pleased to issue a writ, order, or direction particularly one^{in the nature of a Writ of} Mandamus or any other appropriate writ^{declaring (i) Order-in-AppealNo} 2D361124O31037V dated 26.11.2024,^{(ii) Order-in-original dated30.12.2023vide} Ref. No 2D36122307o502R and^{(iii) Show Cause Notice dated13112021 vide} Ref Nq. 2D36.11210134{1p^wlich trv.39^{uptoqded qn the GST Portal. is unsigned'} illegal, in violation ot principleq gr nglUtat lu:!igg,^{withouljurisdictior,r} e!^{it iq-passed} without autharity of law, i4 the intgfg$t^{of justice and equity,} ?nd^{lD accbrdance} . with the scherne ot lfre Q$f ects ,

¶2048

IA NO: oF 2025

¶2049

fgtitiorr^{undel Segllon} 1P1^qPq PreYilg^{tha! in the cilcumstanges $lateq i0} the affrdavit filed^{in guppartof the petition,the High cou( may be pleSsed to glay} the recQvery 'a of demand oI^{Rs. 39,26,038/-, penaltyof Rs. 3,92,6041-and interest} thereof pursuant to the ir,rlpugfted^{OlQer-iq;Appeal daled 26')12024papse{ by} Responden! No 1,^{qny qther coercive gctiolgin pursuapt to the said order date{} 26 11 2024

¶2050

Counsel for the Petitioner:^{SRI KARAN TALWAR}

¶2051

counsel for lhe Reipondent f.ios.1'td^{a: snt SwARooPooRlLLA, Special} 6ovt Pleader ior state r:x asdrteo^{bv sRl r.cHAIrANYA Kf RAN, AGP} corlnse! for rhe Respondent^l.io.Si S3i^{e.ry96nERJEEFO8ERI GAql} - p,naYeel xu[448, Dv: EgLlclToB 9E]tFRAl' 0F^INDIA

¶2052

w P.N 2106 0F 2025

¶2053

Betwe ED

¶2054

lVl/s Sri Venkateswara lndustries, H. No.^{11-5-24713NNR,First Floor'} A'hjvani Nagar, Moosapet,^{MedchatMalkajgiri,} .^Telangana- .5ooj]l: Reoresented [v its Propribtor,^{Mr. KolliboinaThirupathaiah, agecl about 3u} veirs S/o. Vee-nt<ataiah,^{R/o. Flat No. 102, Vaishnavi, Sri Sai Baba uolony'} kukatpally, Medchal-Malkajgiri-⁵⁰⁰⁰⁷² r' ...PETIT1ONER

¶2055

AND

¶2056

1 The Assistant Commissioner^{ST, BalanagarCircle, Hyderabad Rural Divi.sion'} 4th Floor South Wino. Gaqinvihar Building,^{Nampally, Hyderabad- 500 001}

¶2057

2 Siate of felangana, ihroulh^{PrincipalSecielary to GovernmentRevenue} Department(CommercialTax),^{Hyderabad,Ielangana}

¶2058

...RESPONDENTS

¶2059

176

¶2060

Petition r-rn Jer ,Article 226 of lhe Constitution of^{lnd ja prayingthat in the} circumstances sl )ted in the affrdavit filed therewith, the^{High Court may be} pleased to issue ir wril, order, or direclion more parlicularly one ir the.nature of^a Writ of Mandamus

¶2061

(i) declaring u n signed Show cause notice in Form DRC C'l vide Ref 4q: 2D960622055582D dated 1006,2022 and an unsiSlgf ilRugnSd Summary Order in DRC-07 vide ref. no. 2D360524q1?069.K deled 00.9.52t124 both issued by tl.re lst Respondent undpr the^proYiqiorlg g!

¶2062

CG$T/T9ST Acl, 2017 as being void, arbilrgry, tllegat, wit|7lyl juri-sdicti r0 and without authority of law apart from beipg viglgtive ef A{reles 1{ 19(1)(g) anl 265 o, lhe Constitutien ol lndia,:and tJi cqQgequelltly set aside any action taken pursuant theteto,

¶2063

lA NO: I OF 2025

¶2064

Petitigp under Sectien 151 CPC praying lhat in lhe circumslanges tlatedin the affidavit filed irr support of the petition, the High Cou[ may be pleqsed to Sla]{ of operatign of impugned Summary Order in DRC:Q7 yile ,?t 09, D@98=401?g69li^{dared oG 05 2024 issued by the Respondent No. l fgilhe.} fgX perioo iotS-ts un,Jer CGST/TGST Acls, 2017 pending disposal of ttrg abgve ${it Pptilion, as^gtherw se,^lhe Petitioner will be^{put 10} severe loss and^ng1Qstrig:'

¶2065

Ceqnsql for lfre Pertitioner: SRI V.VEERESHAM Coqnsgl for the Rerspondents: SRI SWAROOP OORILLA, Special Qovt lfeadey fqr^{State Tax assisted} by SRI^T.CHAITANYA KIBAN,:AGP

¶2066

w.P.NO; 2114oF 2025

¶2067

Be.tweefir:

¶2068

l{/s.^{Shiva S,ri Agencies, 6-6-41/6,NearNatra.iTheatre, Bhuklapur,Adi}abad,} Telangana- 504001 Represented by its Proprietor, Mr. Bhujbale Madhav Rao, aged about.lB^years, S/o. Dhondiba, R/o. 10-57, Kota-K, Kovkha (Khurd), $onala,^Adilabacl, Telangana- 504 304.

¶2069

..PETTTTONER

¶2070

AND

¶2071

1 The Assistanl Commissioner ST, Adilabad Circle, Adilabad Division, H.No. $ 6, 2nd Floor, lhandra Hero Complex, Sai Nagar, Dasnapur, Adilabad504001

¶2072

'177

¶2073

State of Telangana, Through^{Principal Secretaryto Govetnmenl. Revenue} Department (Commercial Tax),^{Hyderabad.Telangana.} -

¶2074

HDFC Bank Ltd., Representeil^{by its Manager' AdilabadBtanch,6-2-5/} ' Cinema Road, Adilabad-^50400'1.

¶2075

.,.RESPONDENTS

¶2076

Pgtition unde!' Artiqle 226^{of the Constitutionof lndia prayingthat in thg} circumsianqeg statgO in lhe^{affidavitfiled lherewith, lhe i-ligh Court may [e} pleaseqtoissueaWrit,order,ordirectionmoreparticularlyoneinlhenatureofa writ of Mandamusⁱ

¶2077

.:r^ r.t^,

¶2078

(i) declqliqg u4 giga-eQ Show Qause nqtice^{in Form DRC 01 vide Ref Qa:} ZQ .O5%Q1B890S dated^{3OlO5t2Q22and an unsigned ianpuQag$}

¶2079

Sqrym"ry .Ordgr in DRQ-QZ^vide 5eI^{no 1p3-6p5240-a177q1.4delqq} o1$5l2o?4 boJh issugd by !l1e^{let Respondenl unflerthe provigior'rl oi}

¶2080

eO$fnggr Aqt, 2017^{aq bping vgid, .aJbitrarv' itleoal'witlg1f} ;uligOictiop^{and withoutquthorityol laul apErtfrombeingvielgtrvg} 3!

¶2081

ArliEles 14, 19(rXS) and²⁶⁵ 9f lhe^{Corls.titutian of lldia' and 19} cqngequgntly Egt aside^any aption^{taken pursuantthqreto ElO nef} !!9! furthgr or gther orde(s) as^this Hqnourable^{gourt may deerp fit egd} prgpgr in lhe cir,cumslances^{qf thg gqse,}

¶2082

(ii) dechre the Fgrm DRC 13 dvled^{1611?12024issued ln respegt !o FY 2Q10,} '19 i9 withgut apthority of law and {lolative of arlicles 14, 19(.!XS),²¹ er'!.4 2Q[ of thq Conglitution^of !ndia^{and consequenlly sql qside the sqmg'}

¶2083

lA NO: 1 OF 025

¶2084

Petitipn^{pndqr Segtign151 CPC prayingtha!in the circumst?qces;lateQ i!} the affidavit fjledⁱⁿ .gupporl^{of the petition,the High Court may be pleaseQto} ilgy of^{operatie4 ofimpugned SummaryOlder inDRC:97 vioi} -^{t9l; !,.'ot} ZD36OE!aOQ!7/3K dateq^{01rc5/2024issued by the Respondent N9 1 fqr the lax} period 2o1&19 undQr GGST/TGST^{Acts, 20.17 pending disposal of the above v.!!!} Petition, as olherwise,^{the Petitioner will be put to severe loss and hardship'}

¶2085

IANO:2 OF 2025

¶2086

Petition under Seclion^{151 CPC prayingthat in the circumslances statedin} Ihe^{affidavitfiled in support of the petition,the HighCourt may be pleased to stay} operatignofFormDRCl3daledl6ll2i2o24issuedinrespecttoFY20l8.lgby

¶2087

174

¶2088

the Respondent No.^.l to Respondent No 3 and consequently allow the pelitioner to operate lheir ba nk account.

¶2089

Counsel for the P ztitioner: SRI V.VEERESHAM Counsel for the Respondents Nos.'l & 2: SRI SWAROOP OQR|LI.A, Special ' Govt Pleadr:r for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP Counsel for the R,:spondents No.3: -

¶2090

W.P.NO: 2'116 OF 2O2s

¶2091

Fetwegn:

¶2092

M/s. Sri Vonkateswara lndustries, H. Ne. 11 .5.:24713NN8, Firql Flepr, Bhavani N rgar Moosapet, Meocn.al Malkajgiri, ietinginr-^atSOOQiii Represgntec by its Propiietor, Mr. Kolliboina Thitupathaiah, aged about 90 years S/o. Veenkataiah, R/o. Flat No. 102, Vaishnbvi, $1i Sa! Baba Col,ony, '' '' Kukatflally lrledchal-Malkajgiri- 500072 ":'.- : ,.,FETIIONEE AND

¶2093

The Assistart Commissioner ST, Balanagar Circle, Hyderabad Rural Qivisign, 4th Floor, South Wing, Gaganvihar Building, Nampally, Hyderabad- 500 0Q1^'

¶2094

State of Telargana. Tnrough Principal Secietdry to Gbveinmerit Revenue Department, Commercial Tax), Hyderabad, Telangana

¶2095

...RqgPoNDEl.tTS

¶2096

Petilior) und,:r Artrcle 226 oI the Constitutiqn of lndia-praying that in lhe circumstanceg slated rn the affidavit frled lherewith, the High Qgurt ryray be pleased to issue ;a arrrt, order, or direction more parlicularly one in th.e nature pJ e Writ of Mandamus i)de,:laring un signed ShoW cause nolice in Form DRe 01 VlCg gef no, 2Q3606220555980 dated 10062022 and 3n unsrgneg ilpuglec Summ?ry Qrder rn^pRC-07 vide ref. no 2D3608240920557 dak?q 23.=08.2Q24 - '1.' . both issued by the st Respgndent underthe provisions of CG€T/T(3ST AAt,2911 pq beilg voiQ, arbi rary, illegal, without jurisdiction and without aqthority of laW apart from being^vi tlati,re of Articles 14, 19(1Xg) and ?65 ef the rlsnst(ution of fndia, and^to consecuently set aside any actton taken^pursuant thergtq.

¶2097

lA NO: 1 OF 2025

¶2098

Petition under Section 15'1 cPC praying that in the circumsta,qces stated in the affidavit filed irr s;r.rpport of the petition, the High court may be pleased to stay of operation of mpugned Summary Order in DRC-07 vide ref. n9. 2D3608240920557' rlated 23.08.2024 issued by lhe Respondent No^.t for the tax

¶2099

175

¶2100

period 2019-2O under CGST/TGST Acts, 20'17^pending disposal^{of the above writ} Petition, as otherwise, the Petitioner will^{be put to severe loss and hardship".}

¶2101

Counsel for the Petitioner: SRI V.VEERESHAM bounsq! for iire Respondents: SRI SWAROOP^{OORILLA,Special} G.ov1[jeaagl-for State Tax assisted by^{SRI T.CHAITANYA} 4!!aH' 6qp

W.P.NO:^2139OF 2025

BeWeqD:

-;{,

Hi;.Hlias,il,A#t8?33i'i..',?"111%J''?'l'Eil,Tj:ioiltel,Pld,llft I#! ivtinrav'nlo-:'aGb- auout 48^years s/o^{Dhondiba, 'R/o. 1ft57,nKot+K;} U*.6a 1xnu.i{),^{Sqnala, Aditabad, Tefangana- 504 304} ,,-ee1flo4[n ANP 'i:' L. iit.i

¶2107

' The dir;A'F6;, bh;A;;He;. Assistant Commissioner cbmplex, ST, Adilabad sqiNasar.^Circle, Dasnapur, AoilabaQr^{AdilabadDiviqipn,H-,No,Qa} Q04091'

¶2108

Z. Siate of telangana, Through Principal^{S-ecretarylo Governmentflevgnue} :

¶2109

Dppad-ment^{(CommercialTax),Hyderabad,Telangana}

¶2110

s. Filrd-Bjnt Lto , nupi"i"ni"6'ui^{itt trrtanaget, Adil;bad Branch, p-2-17'} Oine[ri^{Road,Adilabad- 504001} r- "".': ..REqPoNDENTS

¶2111

Pptitigo undgf^Article 226^{oi ihe Conslitutisn o, lndia prayt.lg the! io} tB circumslanqeg stateflⁱⁿ the^{affidavil filed ttrerewith,the High C99rt} lpay^['e -t' pleased to !g9qe a yrrit, order, pr direction more^{particularlyong in} tbe^nqlyre t1 , Writ of lYlanQamus

¶2112

(i) Ecclqdng un signed Shpw oalrse Qgtipe^{in ForryrDBQ 01 vide Ref} 49.. ' ZP?80522g189187 dated 30 05.2Q22 and an unsigr-rgQ inP'g[tPg Stlmmary Ordqr in DRC-07^vide ref^{no- 2D36O82413932Q9 d?!9C} :._ . |-

¶2113

W99.2O24 '''..^{both issued by the 19t Respondent under thq proyigiong 9'f} CGST/TGST ,',1,1 Acl, 2017 as^{being vqid, arbitrary,illegal'witt'tqqt} iuriEdiction^{and without authority of law apart from being viglative' qf} Artigles 14, 19(1Xg) and^{265 of the Constitutionof llrdia, and !g} colgequqrttly set aslde any^action laken^{pursuantthereto: end peSS 9y9!} further or^{gther grde(s)} as^{this Honble Court may deem fit and proper} !p the circumstances of the case,

¶2114

180

¶2115

(ii) declare thr'Form DRC 13 daled 16.12.2024 issued in respecl to^{FY 2019-} 20 is withoul authority of law and violative of articles^{14, 19(1)(g), 21 and} 265 of ttre O,:nstitution of lndia and consequently^{set asidethe same-}

¶2116

lA NO: 1 OF 2025

¶2117

Petiliorl uncer Section^'151 CPC^prayilg tha!ⁱⁿ !l.tq^{cirpu;'nslTpqes} slatedⁱⁿ the affidavit Iiled i,r supporl of the^petition, llg HiStt Court m?y^{be plqasqfl to} .stEy of operation of^impr.rgned Summary Order in^pRC-07 Vide^ref.no. 2D36082413A326') dated 30 082024 issued by the Respondent^{No. 1 fot the} lax period 2019-20 under CGST/TGST Acts, 2Q1Z peoding Qispogqt of lhg abqve \ryrit Petition,^{as otherwise the Petitionerwill be pU!to qFve[g'loss qnd} hatdshiR,

¶2118

lA NO: 2 OF 2025

¶2119

Petition under Seclion 151 CPC praying tha! in the circumslances stated in the affidavil filed ir support of the^petition, thg Hig[ Copfl may be plsased to -slay operation of Form DRC 13 daled 16-'12.20!4 igsugd in tpspect to FY 2019-2Q by the^{Respondenl N,r 1 to Respgndent No.} 3 and^{qensequently allovylhe petitiqpql} to operate ,nulr Sarrk aocount

¶2120

Counsel^for lhe^{Petitioner:SRI V.VEERESHAIIN} Counsel for lhe Rerspondents Nos.1 & 2: QB-l SWAROOP OQRILLA, 9pecial Govt Pleader for State Tax assisted^p-y SRI.I.CHAITANYA K!-RAN, AGP Counsel for the Rr'spondents No.3; -

¶2121

.NO:2142 OF ,tO25

¶2122

Belwegn:

¶2123

M/s.^NanoH rspitals^Private Limited, A^{partnershipIirm Having its office} at H l-rlo, 7-157lB and C, Shyam Karan Road, Anand Bagh Ameerpgt,Hyderabad, Telangana 500016 Represented by its Director, Sri Mali Sriniv'ds Reddy, S/o, Sri Mali Amrt tha Reddy, Aged about 62 years, R/o. Hyderabad,

¶2124

PETTTIONEB AND

¶2125

1 The Assistanl Cornmissioner of Statg Taxes, Punjagutta, Punjagutta Division, Hyderabad, Telangana

¶2126

fhe Assistant Commissioner of State Taxes, Punjagutta ll, Punjagutta, Hyderabad, T elangana

¶2127

181

¶2128

State of Telangana, Rep- by its Prirrcipal Secretary^(Revenue) Department, Telangana, Secretariat Buildings, Hyderabad

¶2129

Union of lndia, represenled by its Secretary,^{Ministryof Finance, Department} of Revenue. Central Secretarial, New Delhi

¶2130

...RESPONDENTS

¶2131

Petitiqp under Article 226 of lhe Constitution^{qf lndia prayiAg that in the} circumqtanceg stated in the affidavit filed lherewith, the ligh Qgurt^mayp9 pleased to i$sue a wril, order^qr direction, nore^{particularly in the} nature^{of a writ} of mandamus leclaring the unsignefl Show Cause^Notice in^Form :i^{No. DRC-Q1} bearinq Ref No. 2D3605240803486 dated 31-05-2024 and it$^{conqequent Ordef} under fprm Np. DR9-07 bearing Reference^{No 2D36082414Q11U} $atq{^31;09; ?Q24 Qaea^{p3sseo bv l|re ReppondentNq 1 for the Finangialygqr 20)9-29 a.?} pei4s y.Q!o, ittgsal, arbirrary without jyrisdiction, withou_t ?lrthelll rl]ry..rggrt tler pging viilatiyg of Articles 1a 19(1Xg) and 265 of the Conslitution^{qf lndia} and nQn egt in^{tbg eyg} sf^la\fl and^{consequently set aside the sam?}

¶2132

(Ar4en$ed |[ayer as per Court Order dt: ?8-02'2025, Vide lA.Ne'?^{of 2025'} in irue,no,2raz^oI2o2sl

¶2133

O:1OF 2O25

¶2134

Petitign under Seclion 151^{CPC prayingthat in} the^{circumstafreess.taA!} !2 the affiEgvit filedⁱⁿ support^of the^{petition, lhe HighCourl may be pleased to stay} all furthgr actiqn including collection ol^{tax pursuant to the} Show^{Cquse Notiqq} |q rorn llg^{DBQ:01 pearingRef Nq 2D3605240SQ3486gated 91-9513024and itq} consequent Order^{under Form No. DRC-07 bgaring RF[qrenee} Iq ?D?609241491^{1lJ dated31-08-2024dated passedby the Respqnqent No 1 fq{} the FinAncial year 2O1*2O.

¶2135

Counsql^{for the Petitioner:SRI A.V.RAGHU RAM} bounti;i foi the Respondent Nos.1^{to 3: SRI SWARooP} 99$!4:.!ry:i:l6-ovt Pieader for State Tax assisted by^{sRl T.cHAll4ry_I4Il14N' AGP} Counse.t for the Respondent^{No.4: SRIB.MUKHERJEEFoRSRI GADI} ' PRAVEEN KUMAR, Dy' SOLICITOn Oeuenet-^{gF INDIA}

182

W.P.NO: 2170 OF 2025

Between:

Ivl/s. Nano Ilospilals Private Limited, A^{partnershipfirmHavir-rgits office at H} No. 7-1571t and C, Shyam Karan Road, Anand^{Bagh Amecrpet,Hyderabad,} Telangana i00016 Repiesented by its Director,^{Sri Mali Srrn vas Reddy, S/o.} Sri Mrli Am,utha Reddy, Aged about 62^{years,R/o. Hyderabad.}

¶2140

...PETITIONER

¶2141

ANq

¶2142

The F.lyderibad, Assistarrt Commissioner of Telangina Slate Jqes, ''. Punjqgutla, Punjagutta '^'.:' Qivisiotlt,

¶2143

2 T.he Asgistarrt Commissioner af State la1es, Punlagutta ll,^Punjagutt4, Hyderabad, Telangana

¶2144

3 State of Tel:rngana, Rep. by its Princip?l Secrgtary^(Revenue) Department, (C.T) Telan( rana Secrelariat Brlildings'., Hydeiabad.

¶2145

4 of p.nlon Revenue of lnd'a-, Central Secretariat, repre5ented by ilp-Secrgt6fV, New D.^glhi Minis!ry " ' of Finanr;e,^pepartmenl ..^, ...RESPONDENTS

¶2146

Pglrtion uncer Article 226 ot lhe Cg4stitution of lndia^pra'/ing that in the circumEtances stated in the affidayil file$ lfrerqryith, lhe^High Ceurt may bq pleased to isque a wr l, order or direction, *tt pqt'ticulerly in the nalure of a Writ of mandamus derc aring the unsigned Sholv Qause Notice in Form No. DRq-01 bearing Ref No ZD:3611210182209 dalgd 13:11-?021 and tls consequenl unsigned Qrder under Form No. D.RC-07 bearing Refqrence^No. 2D361?23O03583(i dated 29-12-2023 paslgd by the Responpent \o^'1 under lhe provisions of lhe⁽ GS-/TGST Act, 2Q17 fq !!e flnancial year 2017.18 2s beipg '.,oid,^{illegal, arbilraryrnrithoutjurisdictign, wjfhgut euthority of law apart frqm betng} violativgofArticlesl4 19(1)(g)and29Pof!hg'Copstitqlionofl4diaandnoneslin the eye oI law. and :onseguently sel aEide the-Samp.

¶2147

(Amen(gd Prayer as per Court Ordgr dt 28-02-2025, Vide lA.No.2 of 2025, in WP.No,2170 ol 201'.51

¶2148

lA NO: 1 OF 2025

¶2149

Petition unde,r Section 151 CPC praying that in the circumstirnces stated in the affidavit filed in support of the^petition, the High Court may be^pleased to stay all further action inr:luding collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 rearing Ref No. 2D361'1210182209 dated 13-11-2021 and its consequent Order u nder Form No. DRC-07 bearing R,eference l!o.

¶2150

't 83

¶2151

2D361223A63583G dated 29-12-2023 daled^{passed by the Respondent No- 'l for} the Financial^year 2017-18.

¶2152

Gounsql for the Petitioner: SRI A.V.RAGHU^RAM Counsel for tire Respondent Nos.1^{to 3: SRI SWAROOP OOI!!l4r} !P99i?l^ " Govt Pleader for State^{Tax assisted by SRI T.CH{ITANYAKIRAN, AGP} Gounsel for the Respondent No.4:^{SRI B.MUKHEEJEE} FOR^SRIGA,DI PRAVEEN KUMAR, Dy. SOLICITOB^{pENERAI'Of INDIA}

¶2153

W.F.NO: 2212 OF 2025

¶2154

Between:

¶2155

M/s. Sri Krishna Aqencies,^{1-8-53912,Lane OpB tq Sa} ptlrggiri $ilaygm, Cr,ixxai^par rv, H^yo eribao,^{Telan ga na- 5i)0 020,ni-p} .iesented bi- Lts Pr6pri€-tor, ]:: $f^A N^Sunil yTFETIIONFR AND

¶2156

,! Agsistant Commissroner (ST), Hydergudq - Ashok Nagar Qircle, flydqlpba{, Tblangana.

¶2157

The Siate of Telanqana, represented^{bv its PrincipalSecretary, Rgvenye} Qepartment^{(Comriercial Taxes), Telangana SecretTriat, Hyderabad"}

¶2158

."RESPONDENTS

¶2159

Pgtition under Article 226 oI lhe Constitution^{of lndia praylng thgl in the} cirgumslancgs^{statedi0 the affidavitfiled there-rrith,the High Sggrt may DP} pteased lo issue a Writ or order or {irection^{particularlyorre in} lhe !9lyre 9f^wli! 9f Mandapus^qgtlinggside the tmpugned^{Assgssment Order} Passed^{by the} !!rS! Jegpon{ent in^{FormcST DRC. 07, in Referenpe Ito'ZQQ604?197?1797,} Yldt.?lN No, G$f/36Af\lBPNoBs2FlZX/'19/1,^{dated 2-s Q4 2Q24, iq raisinga ggmalg ol} la} amounting to^{Rs56,04,826/-,(IGST amounting lo Rs.a6,77,049/r'PluSCFSI} arnounting to^{Rs.4,03,893,i- Plus SGST ampunting ta Rs.4,63'e991,} ?,nd ilFg genglty^{g{ Rs.5,60,482l-, (IGST amountingto Rs.4,07,7041-elUs CQ,.$Janpuqling} i9 ns.aO,SSSl- Plus SGST^{amounting to Rs-46,3g9/-),thtlg totalingts} Rs.61,65,3081-, for the tax^{period 2O18-1g' that have been uptoaded in the} -GST portal without digitally signed which is^{contraryto the Rule 26 (3) pI the CGSf} Rules 2017, as illegal ,arbitrary,^{ab initio void, contraryto the provigions qf CGSf} Act and Rules,^{2017 and TGST Act and Rules,2017' cqntrary!o the law laid down} by the^{judicialpronouncementof this Honble court and Honble High courts of} Delhi, Bombay and^{Andhra Pradesh and without authorityoI law'}

¶2160

't84

¶2161

lA NO: 1 OF 2025

¶2162

Pelilion unc er Section 151 CPC^praying that in the^{circumstances staled in} the affidavit filerj in support of the^{petition,. the High Court may be pleased lo} pending disposal of tht., Writ Petition grant slay of all further^{procet-'drngs} arising^iq pursuance of the mpugned Assessment Ordgf^passed by the firs;t tespondeDt in Form GST DRC - r)7, in Reference No.2D3604240753287^yrde QIN^No. GST/36A N BPN 6B!;2F¹ ZXl¹ 9^11, dated 29^1O4 12024, Ior^{the tax per iod 20 1 8-1 9.}

¶2163

Counsel for the Pr:titionel: SRI S.$U[l BAPU caunse! for the . Rr:spondentsr Sru for state Tax asslcted SUTARQOP !y $RIT.CHAITANYA OQRILLA, Speciai Govt^KIBAN, PleaCArAGP'

¶2164

W.P.N :2217 OF 2025

¶2165

Between:

¶2166

M/s Nano l-ospitals Private Limiled, A partnership firm Havrrg its offtce at H No 7-157lB and C, Shyam Kazan Road, Anand Bagh Amee.pet.Hyderabad, Telangana 500016 Reprqsente{ by its Difector, Sri Mali Srini,tas Reddy, S/b Sri N/ali Amr,rtha Reddy, {ged abou! 62 years, R/o. Hyderabad

¶2167

..,PErrfloNEB

¶2168

AN9

¶2169

The Assistanl Commissiqner _g.I State Taxes, Punjagutta, Punjergutta Divisien, Hyderabad,^--glangana '' l

¶2170

The AssistanI Commissioner^pf Etate Taxes, Punjqgutta ll. Punjagutt4, - -elangana

¶2171

Hyderabad,

¶2172

State of Tela rgana (CT), Rep, by its Pfincipal Secretary (Reverue) Department, felangana, SecretAriat Buildings, Hyderabad.

¶2173

Union of lndia, represented by its Secletary, [4inistry of Finance, Departmenl o[ Revelnue,^,]entral Secretariat, New Delhi

¶2174

. RES,ONDENTS

¶2175

Petition undrrr Article 226 of the Cqnstitution of lndia praying that in lhe circumstances stal:d in the affidavit filed therewith, the High Court may be pleased lo issue zr rvrit, order or direction, more particularly in the nature of a writ of mandamus decl;rring the unsigned Show Cause Notice in Forrn No. DRC.01 bearing Ref No. 7-l'3611210206603 dated 13-11-2021 and its conseguent Order under Form No. DRC-07 bearing Reference No. 2D360524O02192\l dated 30-042024^passed by the Respondent No. 1 for the Financial year 2018-19 as being void, illegal, atbitar I without jurisdiction, without authority of law apart from being

¶2176

185

¶2177

violatrve of Articles 14, 19(1)(g) and 265 of the Constitution^{of lndia and non estin} the eye of law and consequently sel aside the same.

¶2178

(Amended Prayer as per Court Order dt: 28-02-2025, Vide^{lA.No.2 ot 2O25' in} WP.No.22'17 ol 20251

¶2179

lA NO:¹ OF 2025

¶2180

Pgtitiop^{under Section 151 CPC pray.iqqthalin tlg cirgumslanpes stateqiD} the affidavit filed in support^of the^pelitlon, lhq^{HighCou{ mal be pleasedto stay} all further action including collection oI^tax Pursuant^{to th-e Shqw Cagse} \gtice^in- forp^{No DRC-01bearing ReI No. 2D3611402A$603$ate( 13-11:?024 and its} censequent Order under Forrp No. PRC'97 Fgaring^{Bqlgrenqe llo} zDQ6Otr24Og2192V^{daled 3O-O4-2O24date9pAssgpby lhe sg.epoqdcntNe I} {91 the Financial year 2O18-19.

¶2181

Counsel for the Petitioner:^{SRI A.V.RAGHU} BAill

¶2182

Cqunsei foq the Respondent Nos.1^{to 3: SB! SWAROOP} QOn!!!e' !q99i1lGovt Pleader for State Tax assisted by^{SRi T.CHAITANYA} KIBAN,^AGP Counsel for the Respondent No.4: SR!^{B.Ii.IUKHEBJEE FOR} ERI^qADl PRAVEEN^{KUMAR,DY. SOLICITOB} 9ENEBAL QF^INPIA

¶2183

W.P.NO:224 oF 2025

¶2184

Betweep:

¶2185

M/s.Tekskills lndia^{Private Limited,} [9p,^{by its} Qilectgl^{Sri P'Ramakrisbna'} sv No 1050. Plot No S-2. 505, sth Floiir, Manieera Trinily^{CorpQrate' JN IU Hl} T6ch City Road, KPHB 3 Phase, Kukatpaliy, llydepbad,Telanp4.yta-7.2,

¶2186

,:rBETlrloNEB

¶2187

¶2188

1 The^{State of Telangana, represented by ils PrincipAlSecr-etary,Bevenue(CT)} Department,Secretariat,Hyderabad,Tetanga!?.^.'

¶2189

2 iiiS Aisistahlcommission6r^{(ST), Madhaplr-lllCircle, HyderabadRural} Divisioii, Hyderabad, Telangana.

¶2190

...RES'ONDENTS

¶2191

Pgtition under Article 226 ot^{lhe constitutionof lndia prayi0g thal in the} qircumq.tance$ stated in the affidavit filed therewith, lhe^High Qqurt^maybe pleaseQ to issue a writ or order or Direction^{particularly one in the nalure of writ} of Mandamus declaring the^{action of the 2nd respondent in passingthe impugned} order dated 30.12.2023^{in DRC-07 for the year 2017]18 underthe CGST/SGST}

¶2192

186

¶2193

Acl,2O17 in disallr>winq the lnput Tax Credit as illegal, without aLrthority of law and rn violation of the principles of nalural^justice and consequentl'/ set aside the sa me.

¶2194

lA NO: 1 OF 2025

¶2195

Petrtlo.n under .Section 151 CPC praying lhat in the circumsl.anQes 5tate( in lhe affidavit flled ir support of the^pet;tion, the High^{Courtmay be pleased} lo Sl9nt gtay of all furlfrer proceedings pursuap! to the lmpugned order dated 3Q 1?.202p in DRC-07 for the^ye;rr 2017-'lB^passedpy the 2nd respondent

¶2196

counsql for lhe Petitionqr: SRf B.IIFISHNA BFDQY Qounsql for th9 Respondents: SRI SWARq9P OORILLA, Special Gevt ?leadgl' for Slate Tax assisted by SRI T.CHAITANYA KIRAN, AGR,

¶2197

W.P.NO: 2360 OF :2025

¶2198

Between:

¶2199

M/s. Sri Ven,<ateswara lndustries, H.Nq.11-5-247 /3A/NR, Firsl Floor, Bhayani Nagar,.Moosapet, Medchal Malkajgiri, Telangana- 500018 Reprssentgd by ilq Propriqtor, Vr. Kolliboina fhirupathaiah, aged about ll8 years S/o. Veenkataiah R7o. Flat Np. 102, Vaishnavi, Sri Sai Baba Col<iny, KUlalpally, Medch.al-Malka.igni- 500072 :^:

¶2200

...PETtJtONEB

¶2201

AND

¶2202

The AEsistant Cornmissioner ST, Balanagar Circle, Hyderabad Rural Qivision, 4!h Flobr, So rlh Wing, Gagnnvihar Building, Nampally. Hyderabad- 500 00,

¶2203

State of Telangana, Through Principal Secretqry to Government Revenue^,. Department(CommercialTax), Hyderabad, Telangana ^^:--_

¶2204

...RESPONDENTS

¶2205

Petitiol underr Article 226 of the Cqnstilution of lndia praying th?! in t|q circumstanceg stat,:d in the affidavit filed lherewith, lhe High lgurf fnay qg pleaseQ to rssue a rvrit order, or direction more particularly one in the nalyre gf g Writ of Mandamus

¶2206

(i) declaring un signed Show cause notice in Form DRC 0.1 vide Ref po, 2D36O5220224181 daled 31 .05.2022 and an unsigned impugnec! Summary Order in DRC-07 vide ref. no. 2D361223017644M dated 11 12.2021 both issued by the'lst Respondent under th€) provisione of CGST/TGr;T Acl, 2O17 as being void, arbitrary, ittegal, withoqt

¶2207

187

¶2208

;urisdiction^{and without authority of law apart from being violativeof} Articles 14, 19(1Xg) and 265 of the Constitution of lndia. and^to consequently set aside any action taken^pursuanl thereto.

¶2209

lA NO: 1 OF 2025

¶2210

Petition under Sectlon 151 CPC praying that in the circumslances stated in the affidavit filed in support of the^petition, IhS HiS! Court^{may be please(to stay} of opeJation of impugned Summary prper in^pRC.07 vlde 19l [Q: 2D361223017,644M dated 11.12.2Q28io..t...g'by the Rggpondent^{lto 1 fqr the lax} period 2017-18 under CGST/TGSI Agls, 2!1J nepling (isposal of the abqve Writ Petition, as etherwise, the Petitlonef will be^pu! to^spvere loss^{apd har(shipl'.}

¶2211

counsel for the Petitioner: M1s SANISETTy VENKATA SOWMYA Counsel for tt-re Respondents: SR! SW.ABQOP OORII=I-A, Special^Ggvt Pllades for State Tqx assisted by $Rl T.CHAITANYA^KIRAN'AGP

W.P.NO: 2363 OF 2025

:-----.-------- _

Between:

Mis.^{Shiva Sai Agro Agencies,6-64116, N.earNatraj Theatre,Bhuktapur'} Adilabad,^Telanga"na- SdaOOt BeprqgenteO^{by its Proprietor,} -Mr.^Bhujpa.le Madhav Rao, aged about 48^yearql $/o. Dhondiba, $/o.^{10-57,Kota-K,} Kowtha (Khurd), Sonala, Adilabad, Telangana.504 904

¶2216

...PET|TIONER

¶2217

AN8

¶2218

'1 The Assistant Commissioner ST, Adilabad Cirple, Adilabad Divisipn, H No' 9- 6, 2nd Floor, Chandra Hero ConiBlex, Sai Nadar,^{Ddsnapur, Adilabad-} 504001

¶2219

State of Telangana, Through Principal Secretary to Government Revenue Depa(ment (Commercial Tax), Hyderabad, Telang3na

¶2220

3 HDFC Bank Ltd., Represented by ils Managel,^Adilabad Branch, A-2-57 ' Qinema^{Road, Adilabad- 504QQ'!} ;'

¶2221

...RES'.NDENT'

¶2222

Pgtltian under Article 226 of the Constitution of lndia^{praying that in the} circumstances staled in the affidavit filed therewith, the^High Qourt^maybe pleased to issue a wril, order, or direction more particularly one in^{the nature of} a Wril of Mandamus

¶2223

(i) declaring un signed Show cause notice in Form DRC 01^{vide Ref no.} ZD36O522O'IBB569 dated 30.05.2022 and an^{unsigned impugned}

¶2224

188

¶2225

Summa ry C)rder in DRC-07 vide ref . no 2D36122a,072053S dated 3'll12l2 )23 both issued by the 1st Respondent under the^provisions of CGSTff GST Acl, 2017 as being void, arbitrary, illegal, withoul jurigdict on and without authority o, law aparl from br:ing violativq of , .] ,, Articles 14, 19(1Xg) and 265 of lhe Constrlution of lndia, and tQ copsgqtreptly set aside any action taken^pursuant theretl arld^pegs guqh furtller c r qther orde(s) ", tni. Honble Court may deem tit unO prpgf.in the Circr rIstanCeS of the ease,

¶2226

(ii) {9cl41p the, Form DRC 13 daled 1611212024 issued in respr-eqt to 5[ ZflJ{r 1q iF witheUt aulhority of law and^yiolatrve of arlicles 14, 1q('!Xg), 21 e09 2QQ gf thq Constitutiqn of lndia and qonsequenlly set asirle ihe s.gmq,^.;

¶2227

IA NO: o8 2025

¶2228

Fetition under Section 101 CpC praying rhar in thg circumstanpes ?latge iq operatign the affidavit filgd of Form DRC irr support of 13 daled the 1611212024 petition, the issued High Courl may in respect be pleasqd to EY 2017-1Q j io _Slgy..by the Regponlgnt Nf,.^r to Respondenl No. 3 and conseqqently allcr,y the gr,ntgnO 10^qpergle th.gir^{ba rk account}

¶2229

IA NO: OF 25

¶2230

BgtttieA^{und3r Sectipn 151 CPC prayinglhat in the circumslancesqtat=eg} lq the affidavlt filed ir^guppgrt of the^petilion, the High Court may be^pleased to gJ+y of opglation of impygned Summary O1der in DRC-07 vide {9f !g, ZD361Z23O7ZO53S; dated 31t'1212O23 issued by the Respondent Nq. 1 fg1 thg tg21 period 2817-18 under CGST/TGST Acts, 2Q17 pending disposal of the above Wril Petition, as^p1herwise, the Petitjoner will be put to severe loss and hardship

¶2231

Counsel for lhe Petitioner: SRI V.VEERESHAM

¶2232

Counsef for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Gevt Fleadr:r^for State^Tax assisted by SRI T.CHAITANYA KIRAN, AGP' Counsel for the Respondent No.3: -

189

W.P.NO: 2530 OF 2025

Between:

Mis. Warangal Sp{ces Company Private Limited, 6/45, Near New Grain lvlarket, Enumamula, Warangal - 506 002. Rep. by rts Managing Director Mr.Balaraman Sridharan aged 49 years

¶2237

...PETTT1ONER

¶2238

AND

¶2239

1 The Assistant Commissioner (ST), Mehdipatnal-ll Circle, Hyderabad,

¶2240

2 Ihe Stale of Telangbna, Rep by its Plingipal Secretary. Revenue^(CT) Deparlr,nent, Telangana $ecretatiat, Hydgfabad.

¶2241

1. The Union of India-Rep.^py its SecretSry Department of Revenue,^{Ministry o{} 1)

¶2242

Financg, Neq Delhi.^'- ""'

¶2243

4 The Central Board of lndilect Taxgs aod Custgms, Bep by ils Chairman, Ministry of Finance, Dep?rtmqf* Of^Rey-'enue, ['lorth^{plock, Central Secretariat,} Neyv Delhi - 1Q0 001.

¶2244

5 The Deputy Bianch Manqger, lQlQl BADk Limited,^p,No 9-1-

¶2245

3,4,5,6,7,Warangal Central, JPN Road, Warangal^- tOU 001..^a"poNDENTS

¶2246

Petitigl undel Artigle 2?6 of lhe Cqn$titutign of lndia praying ,n' . ;; pircumstancgg stated in the gffidaVit filed therewith, the High Qgqrt may !e pleased to issue V}/rit of Mandamus qr any gthet appropriptq Writ or Qrder Ct direction declaring.

¶2247

(l) the Ection of thp 1st Bespondent in passing the Order, dated 27,O4.20.24,lhe Summaly cf the Order in form GST DRC-07, dated 27^04.?924 and lhe Proceedings, da\ed27.04.2024 levying SGSIICGST and Penalty, aqd^theOr.Qgq, dated 27.04.?024, lhe $ymm?U 9f the Qrder in^Form GST QRC-07,^d?191 27.O4 2024 ald the Procqedings, dalpd 27 94,?024, levying IGST^{q1$ Penaltv, fof} the tal peliod 20't&19 under the SGSIIQSST/IGSJ^Act 2017,^wilhpul SI)Y signature^{either physical qr digital, is} not^valid in^{thg eye gf law,}

¶2248

(2) the action of thq 1st flgspgndent in paEgipg the Orders, withou!^{gveql issui4g} Form GST DRQ-O1A as conleeplateq under Rule^'t4?(1A) 9f lFq SGSTiCGST/IGST $ules 2O17, is not valid in the eye^{of law,}

¶2249

(3) the action of the 1st Respondent ln issuing Notices and^{passing the Order5,} without generating DIN in the Notices and orders as^{per circular No.'12814712019-} GST, dated 23J2.2019 and as^per W.P.No.320 ot^{2022,daled 18.Q7.2q4ol} fie Hon'ble^{Supreme Court,are not valid,}

¶2250

(4) the action of the 1st Respondent in uploading the Notices^{and Orders in GSf} Porlal in Additional Notices and Orders^{instead o, Noticesand Orders, is not valid} in the eye of law,

¶2251

190

¶2252

(5) the action of the 1St Respondent in nol serving the Notices; and Ordersⁱⁿ physical mode, sirnply uploaded the same in the GST Portal, is nol. a valid service. (6) the action of tl-e 1St Respondent in issuing two notices and^pa:;sing two orders for the same tax period 20'18-19 under the SGST/CGST/IGST^{A,ct 2017 as null} pnd void.

¶2253

lA NO: 1 OF 2025

¶2254

Petitlqn^{uncer Section 151 CPC prayingthat in the circumstgnces gjated} in the affiqavit filed in support of the^petition, lhe High Court may E9 .Oleased lo suspend^the oper;rtion^{of the Order.daled27.O4.2024, the Summary} 9f^{tq.e Ordgf} in Form GQT DR(::07, dated27.04.20?4^and the Proceqding:,delgq^{27,:94.49;?.i} for SG$f/CQST^{and the Order, dated27 04.2024,the Summary} _ 1^{oJ the prdgf} ;.,^ip . Form QST DRC:-(I7,^{daled 27.04.2024 and Procqedings, daled} ?,t:.o4.?p21'fpl IQST^{pgssed by the'lSt Respondent,for the lax period2018 19 uqder} !!9 SGST/CGST/IGSI Ac1 2017.^pending disposal of the above Wtit Petilion,^qs qtherwise, the Peti:ioner will be pul lo severe loss and hardship,

¶2255

lA NO: 2 025

¶2256

letition^{und,:r Section151 CPC prayingthal in thg cirgumstaoces} i!atq.9^iB the^affidavit filed^{in support of the petition,thq High Courl may be pleased} 1o^OiflSI thg 1al Rggponrlent to revoke the Garnishee Notice^{Rel.flg.G$T/MfQ;} 2l11t11Ql2T?4.- 25 dated 2O.O'l 2025 issueQ by the 1q! Responrlggt tq $re 0!h ffegpor1{enl,^{pending disposal of the abovs Wfit Petition, as glferqi,se,} llq PetilionerwillbeptrttoSevereIossandhardship.

¶2257

Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsgl . for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Speclal

¶2258

Govt Pieader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP Counset for the Respondent No.3: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA Qqunsel^{for the Respondent No.4: SRI DOMINIC FERNANDES, SENIOR} SC FOR CBIC

¶2259

Counsql fo; tfe Respondent No.S: -

191

W,P-NO: 2681 OF 2025

Between:

M/s. Maanasa Constructions, Represented by its Managing Partner, Mr.^K. Nagendra Rao, Gautham Nagar, No. 2O-11202 lrleghana Plaz4, Ne11 ele;trical Sub Station, Malkajgir[ Hyderabad, Ivledchal-Malkajgiri, Telangan'a 500047.

¶2264

.,.PEilJ]ONEB AND

¶2265

1 Union of lndp, Rep, by its Secretary, Ministry of Finance, Departrpen! 9J Bevenue,^{Ncdh Blcck,} Central Secret?riat,^{New Delhi 110 0O1.}

¶2266

z. ine Stdte Tai Officer, Malkaigiri N 2, Malk4giri, Medchal-Malkajgiri District, T6lanoana.^:

¶2267

'- ') :;.'-

¶2268

Petition undqr 1 -.: A4icle^2?6 9l lhe^{cqnglitutionof lndia prayilg the! in In.q} circumglAnqeg stated in the pffidqyi! filed lherewith, the High Qgtrd P"Y Eg pleased to issue 3 wril of mandamus or any other appropriate \urit, 9rdq1^qJ direction^deglaring. s.thg actio4^{of the 2ndRespondenlin issuing} IlrP^Olgeryi99 Ref Nq 2D30O8241?2913A dated 28.08.2024 as illegal, conttary tp law, QibitlAry, without authgrity, against the^pfinciplgs of natural^justice and^{violative of} {lticle^1,{ of the gonstilution o! lnCia anp copsgqueqtially guash the^saidqrOer ng$e9 !Y : the 2nd Respgpden!.

¶2269

lA^NO: 't^OF 2025

¶2270

Petition under^{Seetien 151 CPC prayingthal in the cirpumstanpes} FJal:! i.q rhq affiQavil filed in suppert^pf the petition, Ihe High 9or( mav^pq Oleesed lg sugpen-d^thg Qrder videReJ.No.^{2D3908241??9'l3Adated} 2898.2024 !gue{^py the 2nQ Bespqndent per.rding disposal of the ryrit^petition

¶2271

COUNSEI fOT thE PEtitiONET: SRI RAJA SHEKAR^{RAO SALVAJI} counsi! foi the Respondent No.l: SRI B.MUKHERJEE^{FOR SRI GADI} PRAVEEN KUMAR, Dy. SOLICIToR^{GENERAL OF INDIA} Counsel for the Regpondent No.2: SRI SWAROOP OORILLA,^Snecifl !9vJ r' Pleadqr for State Tax assisted by^{SRI T.CHAITANYA KIRAN, AGP}

192

W.P.NO: 2700 OF 2025

Between

Raman Preeth Singh Bagga (Trade Name C.H. Agency),^lS/o L. Balwanth $ingh^{Bagga, aged 34 years,3-6-7012, Third Floor} ,^{OpP. SkYlineAPartments,} Qasheerbahh,^{Hyderabad, Telangana - 500029.}

¶2276

..,PETITIONER

¶2277

AND

¶2278

1.^{The Assista 1l Commissioner(ST), Basheerbagh-2} Circle, Abirls^{Division, 5:4-} 1.39,^{qb Ka*4tiya Hotel Building, First Floor,lampafly,Hyderapad50000:-!,} Telangana.

¶2279

2 I\e Siqte g' Tqlangana, Rep. by the Principal Seqrgfary tg th€! Government, Reve4qq^(C I) I)epartment, Telangana Secretariat Puilding, Hyild-rabad, '

¶2280

1. fhe Union of lndia, rep. by ils Secretarv (Finapce), Miniqlry of f,ippnc-e, Nortl_t Bloch;^{New )elhi '110001}

¶2281

.BEf,rogpEN19

¶2282

Petitiqn uncer Arlicle 226 ot the Conslitution of fndip p.y:,lg lhe! in I!'.'g circumqlancgg stated in the affidavit Iiled therewith, the l-ligh Sgyrt t-t-ray bp pleased- to isgue an appropriate Wfit, Order -p-1 trirgction, mgr:-e paftigularly in !b.e nature of MANDAIilUS declaring that the impr,rgned EX-Parte SsssqgmEll Qflgr passed by lhe First Rerspondent in Form DRq-07, undel S. 73 of the GST 4g!S, 2017, uide^{plN (IST/36AULPB2956M1Z?I2O1S-?0,} Qated 27-05-2024,' for lhe FinanCia! Ygar 2O19 2C,, without valid DIN and without Sigatuie/Drgilal Signatpre, and wilhoul physi ;ally serving show cause notice or any other nqtice on fhe Petitioner, gqQ imlrosrng rax on exempted goodg thal tp @ ?8 pEIgen?lge g.Dq disalloqi;rg lqpqt^Tax C:redit as conlrary to lary, invalid,Qot en ordr2J lp thq elt e., law, viqlative of thr-' prin6iples of natural iqgliqe, unjust, arbilrary, capricigus gpQ illegal and consequently set aside the impug4qf, OJder.

¶2283

A O:1OF 2025

¶2284

letition^{pnder Section151 CPC prayingthat in thg cirqumstancesgtateO in} the affid-avit filed in suppofl of the petition, the High Court may be pleAsed !o gtant gtay of all further proceedings, including recovery of tax.and penaliy pursuanl to the impugned Ex-t'arte Assessment Order passed by the First llespondent ir1 form DRC-07,^rrnder S. 73 of the GST Acts, m17, vide DlN, GSTi36AULPB2956M1Z9I2019-20, dated 27-08-2024, for the F:inanciat Year 2019-20.

¶2285

193

¶2286

Counsel for the Petitioner: SRI G.NARENDRA^CHETTY Counsel for the Respondent Nos.1 & 2: SRI SWAROOP^{OORILLA,Special} Govt Pleader for State Tax assisted by SRI T-CHAITANYA^{KIRAN' AGP} Counsef for the Respondent No.3: SRI B.MUKHERJEE^{FOR SRI GADI} ' ' PRAVEEN^{KUMAR,Dy, SOLICITOR GENERAL OF INDIA}

¶2287

W.P.N :271 oF 2025

¶2288

Betwee

¶2289

Nlrs. Amrutha^{Valti Miyya} puram, Wq. M Venkata Krishn a B?9, Ptgprie!Bt, Mp/. $[ivanth^{Fibre Plast,} Having office at 9714^SY No¹⁷⁴ Parl. Phagi?lll, lQA 9.her lgDally,^MedchalMalk algiri, Telangana^-50O051 ',^.i ..,PEflJtoNFB AND :'., :. _i,r^::.,<

¶2290

The Assistant Commissioner^(ST), Nacharam-N2^{Circle, MalkajgiliDiy-lsio4;} 5in nO6r; Eabt Wris, Cagan^{Vihai Buitding,Nampallv, Hydgrqbj"d;5^0!Q011"}

¶2291

z.]h"Jgi0tg.a4mi1s-!oneioIState-I,-^,MalrapiriDivibion,,|llFlobr;CT:.j Gomiilex. Naihpallv. Hvderabad-500^001:

¶2292

ibe eprnm;s5;qneigf^{State tix, cr complex,} '^Nampallv, i^flvders[ad - tbtan'tibna-sciti oot. "',::;

¶2293

+. The $tdte of ielansana, Rep. by its^{PrincipalSecretary tQ} Pgy?tnmell Reveiiue Deoahmdnt^(State Tai) Secretaiial,^{Hvderabad -500004}

¶2294

S f-ihton'6itnai'd, fnrough the^{Prin6ipalSecretary [o the Government, Ministry-of} - Fi;;"e, o"p1tt..nltt n"r"nre,'Udyog Bhavan, North Bloc[, New Delhi--1 r:

¶2295

10001 ,':^' ...REqPoNpENIg

¶2296

P,e,titiBn^{under Article 216 ol the Constitutionol lndia ot"rli thql in} t-E circumslanc^es statgd in the affidAvit^{frled lherewith, the High} -Ceurt lnay !g pteased'lo igsue a !!rit, Orfler or direction^{partigularlvonq in the ,a1yfe} "t e lilij Mandamus gJ any glheJ appropriate^{writ deplTrins(i)} Q-rdet u:":g y],n 9i9;91 dated ig.o8?024^yide Rqferelce No^{2D36Q8241314?:88qld (ii) SnoE:cg,q!.q} Notice atons with^{pRC-01 dated 29 05 2024 vide Ref No ZD3pA5-24Q901t19} which ryas^{uploaded oo the GSJ Portal, is unsigrlg$' illegal,} l?^{viol4tio4 of} principles o! 4qtural^{justice, withoutjurisdiction as it is passe{withqy{au$oril.I.gl} law,^{in the iptetest} 9l^{juslice and equity, andiQ accordancewith tne s9ner49 of llf} GST Acls.

¶2297

lA NO: 1 OF 2025

¶2298

Petition under Section 151^{CPC prayingthat in the circumstances statedi4} lhe^{affidavitfiledin supportof the petition,the Highcourtmay be pleasedto $tay} lhe^{impugned order date. 29.08-2024,vide. Reference No 2113608241311284,}

¶2299

194

¶2300

DIN - GST/36A( )QP M0956P27.R12O19-2O and any^coercive steps^towards recovery of Rs^'1 ,7 5 83.9921-, along with interest and.penally^{againstthe Petilioner} by the Respondents pLrrsuant to the impugned Order^{dated 29.O8.2024}

¶2301

Counsel for the P3titioner: SRI KARAN TALW.AR Counsel for the^{RespondentNos.1TO 4:} QRI^{SWARQOPOORILI-{,Special} Govt Piead,:r for State Tax assisted Dy SRI-T.CHAITANYA KIBAN,^AGE Counsel for the^{RespondentNo.S:SRI B.MUKHERJEE} fOB SRI^qADl PRAVEEN KUttlAR, Dy. QQLIQ|ToB GENERAI= o-F lNplA i

¶2302

.P.NQ 2720 OF 2025

¶2303

Betweeo:

¶2304

ftaman^{Pre,rlhliinghBqgga, (Trade} Ngme C.H, Age4cy), s/-o L Bplwanllt $ingh^{Baggrr,aged 34 years, 3-6-70/2, ThirQ} Floor,-Opp Skyline Apa.-(mQItg, Bgsheqrbab^{r, Hyderabad,Telangana.-5p002Q} :::fErrloNER

¶2305

ANQ

¶2306

1 The Assistar rt Ccmmissioner (ST), Baphgerbagh-2 Qucle, Abids Division, 5-4435, Old Kalativ;r Hotel Building, FirstFlopr, fyampajlV, Hyderabad 500001. Tqlangana

¶2307

2 The St_ate rrl Telangana, Rep. by the Principal Secrelary to the Ggvernment. Revenue (C^-) [)epartment, Telangana Eecretariat Qpilding, Hy'derabad, Telangana

¶2308

J fhe^{Uniono-i l1cl1a,.rgp.9yit. Sgcretary (FinanCe),Miniq!ry of l=inance,Nodh} Block' New t^)elhr1 10001

¶2309

...REspoNDENTs

¶2310

Petition und rr Article 226 ol llq Censlitutien of f ndiq^praying th41ⁱⁿ 1[9 circumstances sta,ed n lhe affidavit filed lherqwith, the High Qourl may be pleased to issue a r aopropriate Writ, Order ' 1. or Direction, more padiaularly .i . in the nature of MANDAN!US declaripg thal the irnpugned Ex:Partg Asggsgmgpt OJdgq passed by the Firs Respondent in Form ?Re-07, und-e:{ S 73 of the G$T Agls! ?01V,^{utde DIN GSr/36AULPB2S56!41Z9/1p, dated 27-04-2Q24,fcr the} finangigl Year 2018-19, witlrout valid DIN and withoui Signature/Digital liignatule, a1Q without^physically s,erving the reminders on the Petitid4er and without affording opportunity of heari rg as required by S- 75(4) of the GST Acts, 201 z, and even orl merits gs being contrary to law, invalid, not qn order in the eye of l;rw, violalivg g{ the principtes of r,atural justice, uniust, arbitrary, capricious arrd illegal apQ consequently $et as rde the impugned Order.

¶2311

195

¶2312

lA NO: 1 OF 2025

¶2313

Petition under section¹⁵¹ CPC^{prayingthatin the circumstances stated in} the affidavit filed in^{supportol the petition,the High courtmaybe pleasedto grant} stay of all further^{proceedings, including recovery of lax and penalty pursuant to} the Form impugned^pnC.rQZ, Ex-Parte under^Assessment S.^{73 of Order passed t!,e GST by the} Acts, first t01J' fesOendelt a^{vifl5' 9f inry} GST/3EAULEB2g56[1zgt't9.^{dated 27-o4-2o24, tgt the financialY991 ZQ;tB-tQ'}

¶2314

gounse! for !|re Pg-titioner: SRI G.NARENDRf.9I-ETU Counsel^for lhe^{RespondentNos.1& 2: SRI SWAROOP OOEILI-41. p:gllJ-} I 69vtP!9ad9i^{ior State Tax assistedby sRl T.cHAlTAN..y.4} Sl.qlNJA ,GF Couns6l ?^{for'tiie ' '1" Re,spondent No.3: SRI B-MUKHERJEE} pnavEeN KUMAR, Dy. sgLrclroB GEI1EBaI FOB^S-R]QSPI S: l\RlAl-- -^'

¶2315

.P.N 2750 F2 25

¶2316

Between:

¶2317

M/s. l),lagarluna^{Trading Company,SyNq904,} .SeriliggamBally U?qqal' Gacnetioi,vli,^{r.lear- cliizen Hospiial, 'Hvderabad'n;i.1-oqis.f,ovpilftic!1} i'Jj;;i;;;^{f qriooSz} R;p b,^{its Pahnei,Mr Bhanu prasad'Kallgr[ asqd apQul} 4;1veai.s ,.iErFloNrn.:.1'

¶2318

,.iErFloNrn.:.1' J,J: AND

¶2319

'1. The AQsistapt Qommissioner (ST), Madhapur -5 Circle' \tlEQhapuf^DivlFion' Hydeiabad, Telangana. i

¶2320

2 f he oebutv Comriiisioner^{(ST)- 1, EnforcementWing, of{ice gllhe} - C. b.-mi5"iJ"6ior Cbrnrn","ial^{Taxes, M.J-.Road, Opp to Gdnd[iBtavqp'} Hiderabad . I^':'

¶2321

1. The Deoutv Commissioner^(ST), Enforcqment^{- 5, Additigq?lqqmfniqlloner} * ilifi"i"6ii,i'"i;ii'cl#;i.l;;;;ifri,ftvqerapqo "r'I'i t'');t''\t :-' a fie &pa'rtment, siite oi'rerrnqini, Jelangana^{Secretariat, hep uV itd prrncipal$ecrqtary, HlderabadRevenue} - '''.^'(cT) 5 idSH;r;h'Hleao,^{inausino a"-niLto, Ground Floor,shopNo'4=Q9 and B9/1} "^{a"i"ii6'iliil"i; U ffi ;;;rG i'b'r'"tn, nu} ga'eoav oisitict' Hvdera[qd-' "

¶2322

lpooso^relansana BgSeoNDEl-.trs

¶2323

BgSeoNDEl-.trs

¶2324

petitiqn under Article 226 of lhe constitution^of India^{praylpg the! in the} circumilarrceg stated^{in the affidavitfiled therewith,the High qqurt Inay pe} ',:, pleased.to iqsue Vlrit oI^{Mandamusor any other appropriateWri! or Qrdel o1} Direction declaring

¶2325

196

¶2326

(i) the actron of "he Respondents 1to 3, in passing the Orders, dated 30.O4 2(t24 ,or the tax period 2018-19, without even issuing Form GST DRC 0.1 A as contemplated under Rule^'142(1A) of the Rutes 2017,

¶2327

(ii) without s;ig nalr-rre of the officers concerned in the Notices and Ordqrs except tl)e Order passed by the lst Respgndent dated 30 04.2024, and

¶2328

(iii) without DlNl and without even granting suffigient opportunit!,of being hearQ to the Pe^,titioner,

¶2329

(iv) all the Noti,;es and Orders were uptgAggd in Additional Not,ces and Orders window^,nstead of Notices ?t:rd ql{Ffs qindow_ as arbrtraly, coltraly tg lhe provisions of the CGSISGSI fEs ]p17,4nd contrary to the Articte 14, 19 () (g) 21 and 265 ef Conttllution of tn4ia and consequentty setaside the Orclers of !!.re RgEpondf?lp r * 3 daled 30 04 2024 i9ir"1"n1 Proceedirgs by three diff.qlgpt OfflQqrs) passlg for the tarx periad 2018_ .19 as illergat, arbitrary, cqp!{.?ry iO the f,rovisipns of thr: Act, null and vqid

¶2330

lA NO: 1 OE 2025

¶2331

Petition unrJr 1 9s611., 151 cpQ prayingthal in tfe circumslernces gtated in the affidavil f iled irr support of the petition, the High cou4 rnsy be plgaseQ to Suspend lhe ope ation of the er:ders, pgted 30.04.2024, passed by lQe Respondent5^'l lo 3 for the tax period ZO18=19, under QQST/ SGEI l tcST,Ccls. 20'17, pending disp.sat of the abovg wtit pJuon ps qt[erwige, rhe petrtiiner wifl be^put lo sevgre los,; and hardship.

¶2332

lA NO: 2 OF 2025

¶2333

Petition under section 151 cpc praying that in the crrcumslances stated in the affidavit filed in support of the petition, the High court may be plerased to grant stay of all further Prrrceedings pursuant to the Garnishee Nolice daterd 17 1z.zQz4 issued by the 1rd Respondent to 5th Respondent, who has issued intimation dated 21 12.2024, withhoroing an amount of Rs.9,72,5g,29sr-, Irom the Account of the Pelitioner, bearing N,;-201002841596, pending disposar of the above writ petition, as otherwise, the Pelrtioner will be put to severe loss and hardship.

¶2334

197

¶2335

Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.'l TO 4: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP Counsel for the Respondent No.5: ---

¶2336

W.P.NO: 2780 OF 2025

¶2337

Between:

¶2338

M/s. Samma Traders, A proprietary poncArn figving its ofipe at 13 6- 8391118.2, SBA Garden, Kamela Roa<i, Karwah, Hyd-era&d - T-elangana - 500 006^Represenled by^ils Proprietor Nerappti Samnialah Slo.^{NeiiJpati Rajeiah,}

¶2339

Slate Tax Officer, Medhioatnam - I Circle. Charmirlgq Diyigipn, Hfderabad, ' '

¶2340

Tbtanjana

¶2341

Cpmmissioner of Commercial Taxes, $!a!e o[ Telqngana, :'r^j I ' T 9qmplex,j' ' Nampally, Hyderabad- 500001^{' :}

¶2342

State of Telangana, Rep. by its Principal $ecretary (flevgnue)(CT) DepartFent, Telangana, Secrelariat Buildings, Hy4erabad

¶2343

...RES,ONDENTg '.,',

¶2344

Petitipq under Article 226 of the Constitution of lndip praylqg^{the! in} tlrq circumstances staled in the affidavit filed therqwith, the High qeurt^pay bg pleaseQ to issue a writ, order or direction, mgte padicuhrly ir! lhe q.rqlure pf a yyri! pf manQamgs declaring the Show Cause Notice in Form No. DRC-.i01 bea{ing Bei No. 2D3605240551978 dated 28-o5-2024 and its consequeel Orqg(^undqr form No. DRQ 07 bearing Reference Nq. 1D36QQ24119679T dateq 28=09-202.4 dqlel paEped pv thg Regpondent No.^'1 fpr the Fi4gncpl y1Ar.2Q1g=2O 8S bei0S yaid. :isdiction And non qSI in lhe qye of lFS aq(^gonqpqugllly set aside the same.

¶2345

lA NO: 1 OF 2025

¶2346

Betitign^{under Section} 151 CPC^{prayingthat in the circumstances stated in} lhe affidavit^filedin support^of the^{petition, the HighCourt may be pleasedto slqy} gll furthgr action including collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D3605240551978^{dated 28-05-2024 and ils} consequent Order under Form No. DRC-07 bearing Reference^No. 2D360A24115679T passed by the Respondent No. 1 fqr the Financial^yeal2019- 20.

¶2347

198

¶2348

Counsel for the Petitioner: SRI M.NAGA DEEPAK Counsel for the Respondents: SRI SWAROOP^{OORILLA, Speciai Govt Pleader} for State Tax assisted by SRI T.CHAITANYA^{KIRAN, AGP}

¶2349

W.P.NO: 2794 OF 2025

¶2350

Between:

¶2351

Mis. Samma Traders, A^proprietary ooncern Having^{rts offtce} at^13-6- B3gl'llB2, SIIA Garden, Karirela Road, Karwan,^{Hyderabad-l-elangana - 500} 006 ReBres,;4ted by its Rroprieio"r Neiqpgti Sammaiah^{S/o. Nsrqpati} .RajanD, Aqed dSout 52'Yeais, R/$. y ., .-..;.:..:.. Hygliarali.1:rr t.pETlTlONEB ANQ

¶2352

1 The Assistarr! Commissiqner oJ State Taxes, Medhipatnam^{- I Cirple,} Charmipar t,ivision, Hyderabair, Telan(75na

¶2353

2 Commissionei of Commtircial,Taxes, Slqle of Telangana,^C T Complsx, Nampally. H yderabad- 500001 :

¶2354

3 Siate of Telangana, Rep.'by itg f,rincipal Secretary^(Revenue) (QT)Depa rtn )ent, Telangana, qgg.Ietariat Buildings, Hyderabad

¶2355

...RESPONDENTS

¶2356

Petition under Article 2?6 oI fie Constitution of lndia^praving that in the circumstances stated in the affidavit filed therewith, the^{High Court may be} pleased to issue a writ. order er direcfion, mgle particularly in the nalure oI a wril of mandamus decl;rring the Show Cause Npllge in Form No. DRC-01^{bearing Ref} No 2D360524083r)87' dated 3'l-Q5;?924 ?td its coneqquent Orcler^{under Form} No DBC-07 bearirrg Reference No. 2p36Qq24086302A dated²² 9fr^{2OZ4 daleO} passed py lhe Res;pondent No. 1 fpr lhe Ft!.anciat y-evr.2019.-20 as being vqid, illegal, arbitrary withoul^jurisdiction a1d non est in the eye of law and Qonsqquenlly set aside the $arne

¶2357

A NO:1 OF 2025

¶2358

Petitign unde,r 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 stay all further action inr;lud ing collection of tax pursuant to the Show Cause Notice in Form No DRC-01^,)earing Ref No. 2D360524083687V dated 3'1-05-2024 and its consequent Order under Form No. DRC-07 bearing Rr-'ference No,

¶2359

199

¶2360

2D36O824O86302A dated 22-08-2024^passed by the Respondent^{No. 1 for the} Financial year 2O1 9-20.

¶2361

Counsel for the Petitioner: SRI M.NAGA DEEPAK Counsel for lhe Respondents: SRI SWAROOP OORILLA,^{Special Govt Pleader} for^{State Tax assisted by} SRt^{T.CH{ITANYA KIRAN, AGP}

¶2362

W.P.NO: 2848 OF 2025

¶2363

Between:

¶2364

M/s Golechha And $ons, Shed No.^4p, ffot^{t'lo.1Q,Phgs-9 ll, IDA Charlapalli,} Hvderabad. Medchal Malkaiqiri, Teianaqana-5q0.051 Represented^{by itq} lvlanaoino Partner. Shri Vtdhaman''' Prayeen^{1'GolechhaS/o Pravegn} Cltec"nn5, Ased about 41^ye?rS, Rle, !-l No.ptgt^{l'fo.."00,Temple} 89ch E'hclaveTarb"und, :' IirumalgiriiHyderabeGsOOOOg;:;' - 't-o*tt-ut tt -- - .-;"PET,J,'NER

¶2365

The^{Stale Tax officer2, tr/alkajgiri1 Circlq C.T. Coryrplex'Nampally'}

¶2366

2 Siate of Telangana, Through Prilcipal $9cr44ry^{19 Govefnment,Revenue} Department(CbmmercialTax), Hyderabad,Tqlangana

¶2367

...RES'ONDENTS

¶2368

Petition^{underArticle 226 of the Cgngtitution} Qf^{lndia praying that in lhe} circumstances^{statedin the affidavitfiled the+ewith, Ihe High Qaurt may be} pleased 1o issue a Writ, order or dirq rlore^{pa(iculqllyo19 in the nalpre of a wlit Af} Mandamus^{declaringthatimpugned} SCN^irl Earm^{pRq.Q1 bearingfigfergnce Nq,} ZD36A5?40Q23777 daled 30.O5.2O24 and i4puSngd =Qrder^{i;1FormGST DR9:9?} vide Ref No 2D360824095557O^{dated 2a.p$.f02{pasged by tfre 'ls! Respon$gqt} under^{the pr:qvisiensof CGST/TG$TAct, 2917} -as^{beil9 Yoid, a&ilraryrill?941,} withoul^{jurisdrction,} violative^{of the principle$'of} naturpl iustige^{apar!from belng} violativq of^{Arlicles1a, 19(1)(gi)} ap{^{265 gf th-q Conqtitutionof l!:rdia, and lo} consequently set^{aside the same.}

¶2369

lA NO: 1 OF 2025

¶2370

pgtition under Section 151 CPC praying that in the circumstances 9lated in the affidavit I'ted^rn support^{of the petition,the Highcourt may be pleasedto qtay} operation of impugned Order in^{Form GST DRC-07 vide Ref No} 2D360824095557Q dated^{24.O82024 passedby the RespondentNo1'}

¶2371

200

¶2372

Counsel for the.Fetitioner: SRI P.VENKATA PRASAD FOR SRI MD SHABAZ Counsel for the Fespondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP

¶2373

W.P.NO: 2864 OF 2025

¶2374

Between:

¶2375

M/s. VERTI:X HOMES LTD, Vertex Corporate, 4th Floor, P^qt No. 8 and 9, Jubilee Enr.lave, Opp. Hitex Entrance, Madha pur, Hyderabad, Telangqng Rep. by its Jqint Managing Director, Sri. Chak ka Guru Murqli Mofipn, .Q19, Late C:'SanKaraiah, Aged about 58 year$

¶2376

PETITIONEB ,,. , \ r.* ANQ

¶2377

1 Ile P9p91v 9gTriPs,lolqr(Sf), lYnjasutta^{SrU-3, Punjasutta,} Qacfipowl! Qiyisiq4,^{Hy,Jerabad,'TelqnganaState.}

¶2378

1. \he Aqsistarit Comhissipner (ST), Jubllee Hills -1, Punjagulta Hyderabad. 3. $late'of Tel;rngana, Rep py its Principal Secretary, Revenue (tlT) pepaftrpent $ecretariat Building, Saifabdd, Hyderabad. 1 elangana

¶2379

4.^Union of^Indiq, Repiqsented^qy ils Seifetary fvlinistry^{of Finanie,New Delhi} r

¶2380

..RESPONpENT.S

¶2381

Pptitiqn uncel Artigle 2?6 oI lhe Constitutiqn of lndia pralring that in lhe circumstances stated in the ?ffidavit fileq therewith, the Hrgh Court may pe pleased to is-sue a,LappfCllete !vli!, older gr direclion particularly in the n?turq.q[ Writ of MANEAMIIS i) declating the action of the Dspuly Comrnissioner ($T), Punjagutta STU-3 |lo. 2O3694240.3,97606 Pateq 3O..O4-2O24 1st Respondpn! herein^{qnderqectic,n} 73 of the TSGST Acl pp! CGST Aet r/w Rule 142 o, TSgSf and CGST Eul.es 2Q17 ag lhe ifnpugngd ordeJ is passed^py an officer wha has npl heard the Petitione r and not considered the material placed by the Fetitioner and the impugned order and lhe show cause nolice nol having any drgital signEtprg qn! show cauge nc,lice not haying !!'re date qnd the DRC-OIA was nol issraed, fhQ Respond€nt has i;sueQ the Show cause Dotice in a hasty manner which is complelely Qqd in law ii) to declare GSTR -2A and 38 and sectron 16(?Xc) ep rllegal, arbilrary, iroproper, contrary to GST Acl 2017, iti) to declare sectiqn 16(2)(c), Section 4l as ultravires articles 14, 19(1Xg), 21 , 265 anJ 300-4 of lhg Colstitution of lndi;r and also as illegal, arbilrary, improper, unjusl, unfair, contlqf-y to GST Act and Ruigs 2017 and consequently to set aside the adjudication qrdqr daled 3O-O4-2O24.

¶2382

201

¶2383

lA NO:^'l OF 2025

¶2384

Pelition under Section 151 CPC praying that in the circumstances^statedin the affidavit filed in support of the^petition, the^{High Courtmay be pleasedto grant} stay of colleclion of the disputed tax, Penalty and.interest^pending 4isposal^{of lhe} : writ petrtion.

¶2385

Counsel for the Petitioner: SRI M-V.J,K.KUIUAR Counsel for the Respondent Nos.1 TO 3: SBI^{SWAROoP OOI!!!4t9q:cirl} Govt Pleader for State 1ax^q-s!;sted by-sRl^{T.cHAITANYAKIRAN, AGF} counseJ for the Responqent No.4: bffiB.ilurHERJF,_E !91_S.I!.G491.-.^. - PRAVEEN KUqAB, Dy:lgLlelroB 9ENERAL^{OF lryplA}

¶2386

W.P.NO: 2867 OF 2025

¶2387

Between:

¶2388

M/s Vertex^{Hpmes Ltd,} VerteI^{Corpor.Ple,4th Floor, Plot No B} alO-^{9, Jubilee} Enclave. ooo Hitex fnirance. ntdOnariur,^{derabid, Telangala. Rep. by its} Joint Maniging Directoi, Sri.^pnafka Guru^{Muiali Mohan, S/o LateQ} sankaraiah, Aged about 58 ye?F,

¶2389

...pETtTtoNER ANq

¶2390

1 The Deputy Commissionqr^(ST), Punjagutta^{STU-3, Punjaguttq, Gachibowli} Division, Hyderabad, Telangana State;'

¶2391

2 The Assist5nt Commissiondr^(SD. Jubilee^{Hills -1, Punjagutla'Hyderabad} 3 State of Telangana, nep by iti Pfincipll^{Secreiary,Revelue (CT)} Deoartment. Secretariai Buildinq, Saifabad,^{Hyderabad, Telangana'}

¶2392

4 Union ol lndia, Represented Oii& Segr*ary,^{Ministry of Finanie,New Delhi-} !^'

¶2393

liooA! :

¶2394

...RESPONDENTS

¶2395

Petitiep under Artiqle 276 oJ lhe^{Cgqplitutignof lndi? grayil! the! in llrq} circumslances stated in lhe affidayit^{filed therewith,the High} QOurt^{m1V be} pleaseQ lo issue a! apptopriate W1if,^OOgf 9r^{dirpctiq4 prefPrably a Writ in the} nature of Writ of MANDAMUSⁱ⁾ declaring^{the actionof the 2nd Respondent in not} dealing with lhe contentions^{putforth by the Petitionerand the malqrialgvidepce} thar is filed during^{personal hearing and nol considering the requesJ made by the} Petitioner which is an inadvertent^{mistakedone by the Petitioner qlaimedthe ITC} under the head lnward supplies^{from lsD under 4 (A) (4) insteadof Qlaiming under} All Olher^{ITC under 4 (A) (5), as alsoimpugnedorder and the show cause notice} illegal and the^{Show cause Notice is issued withoutissuingthe DRC-01A,and} passed the order in DRC-07 in a hasty manner^{which is completely bad in law ii)}

¶2396

202

¶2397

to declare section 16(il)(c) and as ultravires articles^{14, 19(1)(S),21, 265 and 300-} A of the Constitutirn of lndia and also as illegal, arbitrary,^{improper, unjust,unfair,} contrary to GST Acl and Rules 2017 and consequently to set^asidethe. adjudication order dated 30-04-2024.

¶2398

NO: 1 OF 2025

¶2399

Petition under Seclion ,,.;^{151 CPC prayingthat in the circumslances} Statg{ lR the affiq?vit liled it^{support of the petition, the HighCourt maybe pleaqFd gla3t} stay of^golleclion of the digputed tax,^{penaltyand interestpending} Qispogl^of tfrg writ petilion

¶2400

Qognsgf^{for the PetitioneJ:SRI M.V.J.K.KUllfAR} Counsef foi tlie Rr:spondent i-.los.1 TO 3: $Rl SWAROOP OOR|LL.A, Spqgial Sovt Pleadelr^{for State Tax assisted by SRI T.CHAITANYA KIBAry;} ' AGF counsCi foripe n,ispond-ent No.4: SRI B.MLjKHERJEE FoR sRl GADI PRAVEEN KUMAR, Dy. SOLICIToR GENERAt. OF INDIA

¶2401

.P.N :29 F ,2025

¶2402

Betwgelt

¶2403

M/s.^Hargun Agro lndustries Private Limited, 7-4-150 4,Pa rl lA, $ajepQta llaga1, Qag anpahad,^{Rangarefldy,Te!angana-500077} Bepresentefl by its Qirectgr,^Mr, Ricky Singtr, S/o. Harjegt Singh Aged 42 years R1o,.H,l'lo,t?, 6.9J/EI5A, P 01 N9205, Road No 12, Banjara Hills Hyderab .afl, Tel_Qnga0?; 500034 t,:'

¶2404

,..PET}T}ONE8

¶2405

ANQ

¶2406

1 Tf-le As6istant Commissioner af^{StaleTax, Malkajgiri Circle-1 (S,[), Mglkajgir!} p-1vlsio4, 51h Floor, C.T. Complex, Nampally, Hyderabad, Telangina-.500' 001.

¶2407

2 fheDe.puty^{Oommissioner of StateTax, Saroov Nagar Division,'3rdF-loor,} Gagan'iihar^(;omplex, Nampally Hyderabad,Telangana-500082.^.

¶2408

J State bf Telarrgana, Through Principal Secretary to Governmenl Revenue Department (Oommercial Tax), Hyderabad, Telangana- 1 10001

¶2409

...RF_SPONDEIITS

¶2410

Petition underr Article 226 ol the Constitution of lndia prayrng lhat in lhg circumstances stalr:d in the affidavit filed therewith, the High^()ourt may be pleased to issue a ryrit, crder, or direction or more particularly one in the nalure of writ of mandamus d,:claring

¶2411

203

¶2412

That the Order in Form GST DRC-07 reference No. 2D3604240501481 d1.24.O4.2O24 passed by the Respondent No. 1 under^{the provisions of} CGST/IGST Ac!, 20.17 aS being void, arbitrary and being^{violative of} Articles 14, 19(1XS) and 265 of the Constitution of^{lndia,and to} consequeptly set aside the same and/or^{pass such further or othel} orde(s) 1s tlil Hon'ble Court may deem fit and^{properin the} circumstances o1 the casq,

¶2413

llThe -Show Causq notipe viCe Refqrence 'r '1 ' No. ZD36'1223054119K^daled ,: 2qP.29?? i=1ed !l .--; tle $Bspga{gnt No. 1 undsl the provipio4g ef CGST/TGST Aq!, 2Q;!7^q,s beinq vgid, arbitrary^{and being violative gf} .- " .. i

¶2414

Ailicles 11, t9(t)(d an(- /65 9f the Constitutisn^of lldia,^{and lo} corlF-equgqlly !A1 asifle thg^ggme

¶2415

lA NO: 1 OF 25

¶2416

Petitien und9J Seelion 191 CEg^praylng thatⁱⁿ the^{circumstqnqesstalgdi?} lhe affidavit filed in s!pp,9r-t of lhe^pgtitign, lhe High^{Cqu(may be pleased to stay} operation of be^pleaged t9 stay opetalion^{of impugned Ordervide Form GSTDRC-} 07 dt.24.04.2024 refereace No. 2D36O4240501481^{issued by the Responflgnt} No.1

¶2417

CounSeI fOr thE PEtitiONET; SRI P.YENKATA^{PRA$ADFORSRI MD SHABAZ} Counse! for ihe Rgspondents: sRi SWanqo.p^{ooRlLl-A,Special Govt Pleader} - fir^{Qlate TEx agsisted py snt r.cnelTANYAKIRAN, AGP}

¶2418

W.P.NO: 2939 OF 2025

¶2419

Petween:

¶2420

M/S VERTEX^{HOMES PR]VATE LTQ.,VETTEX COTPOTAIE, 4th FIOOT, PIOI. NO} Q'^{JnSlg luniee-'gncAve, opp Hitel} -Entrancg.,^MqlhaRut, |lvdera.bad, ietangnb. Rbp bi its:'Joint.yinagin!^{Directoi, Sri. chakkaGurpMy;pli} Mohan, S/o. Late C- Sankaraiafr, Aged^{about 58 years}

¶2421

...'ET,T,ONER

¶2422

AND

¶2423

The Deputy Commissioner^{(ST), PunjaguttaSTU-3, Punjagutta, Gachibowli} Divisron, HVderabad, Telangana State.

¶2424

Z tne Rssista4t Commissioner^{(SI, Jubilee Hillsl, Punjagutta, Hy9erabacl'} 3. St"t" of Telangana, Rep by iti^{PrincipalSecretary, Revenue (CT)} Department,^{SicreiariaiBuilding,Saifabad, Hyderabad, Telangana}

¶2425

204

¶2426

4, Union of Incia,^{Represented by its Secretary, I/inistry of Finance, New Delhi} '1 10001

¶2427

...RESPONDENTS

¶2428

Petition un(ler Articte 226 of^{lhe constitutionof lndia prayingthat in the} circumstances stated in the affidavit^{filed lherewith, the High Court may be} pleased to issue an appropriate^{writ, orderor direclion particularly i!} the latuJg 9l Writ of MANDAMIJS i) declaring the^action of^{the Respondentsin paiging} !!je impug4gp^{da!9d 3t)-122023whichis passed by an officer and whc' l1g: ne,! is;U!$} fhg^{shoXvcEgpe n,)tice and who has not givgn any personal hearr4gand lhe fjrq!} appellalg authoritie:s^are not^{being nolified as per section 3 of the GS.T Act,} -'z'l^{filing of} appgat'lrvoutj be^,rugatoryii) to^{declareseclion16(2)(c) and 41} ?i^ultravire{ 19 grtisles 14, lg()G), i).1 ,265 and 30Q-A^{of the} Constitution^{of tndia} and^ii!) !g {eelan !,{otifigatiorr^{No 9/2023 Central Tax (ated 31-03 2 o23 and 1'1"imceii"1,.1ql} f,-!':---.. 5612023-Cenlral -^_<.j:.- I,rx ctated 28-12-2023^has been^{ultraviresto secticJt 168} ,. .i^{A of} . ir,':^thg psl A.cJ 201.1 and iv) to declare the impugned order aq illegal, arbilrary:^ulliy$!] imnppgr,^{u4fgir,c,2ntraryto the principlesof natural juqtice viglative ofp{pvrEtgll,-s} pf theGSTAqtanrl Rulesandviolativeof articles 14, 19(1Xg) 21 ,28S ri!3P9,4 oflhe.c9nStitutionoflndiaandconSeqUentlytoSetasidetheSame

¶2429

A NO: OF o25

¶2430

PetitigQ und,lr Section 15'1 CPC^{prayingthatin the cirEumstanges} 9t"tgg i! Ihq affi4avit [i!ed^{in guopqrtof the petition,the High cou( may'beplegseq} !o^g-JA4! Elay^of lhe^{disnukd clemandof Rs. 6,'17,48,543.64[Rs 3,2:1,80,29]24lsqiQ} and^Rs.'2,95,67 ,752.36^{(CGST)I pending disposalof the writ petitio[.}

¶2431

Counsp! for the Petitioner: SRI M.V.J.K.KUMAR Cognsqf for tire^{Respondent Nos.1 TO 3: SRI SWAROOPOOR!LLl.qPa-eia]} G,ovt Pleader for State Tax assisted^{by SRI T.CHAry4ryIAK|BAN, AGP} Counsei for the Respondent No.4: SRI B.MUKHERJEE^{FOR SRI qADl} Pnnvren KUMAR, Dy. sollclroR GENERAL^{qF INDIA}

205

W.P.NO: 2956 OF 2025

Between:

M/s. Rockhopper Renewables (lndia) Private Limited, Sy^{No 78 to 82,} 108,110 lo 112, 115 lo 117, 119.126, Andole Mandal, Dakoor^{Village, Medak} DistrticJ, TelEngana-502270. Rep. by^{its Director,'Mr.Venkat N,K.K-,aged} about 42 veats.,.:

¶2436

...PETITIONEB

¶2437

AND

¶2438

fhe^{.lailt Cemmissigner (ST), NiSamabad, Telangana.} z. rne A6irbttairi'Joini Commis6ioner^(sT). s,ecundeJibad^Division, Hvderabad. g. rne Si6te otGhngaha, Rep. by its Pr:incipal Secretary, Revenug (cr) Deoailment, Telanbana Secretariat, Hyderabad.

¶2439

T-# Unign of !ndia,=B"p by its Secretary, Ministry^{of Finance, North Block,} New Delhi -'110 0Ol.

¶2440

The Qehiral Bciard df^lndirect Taxes^{and Customs, Repby its Qhairmpn,} Minisw'qf^{Fidqnce, gsp6rtmel:rt} af^{Retelrue, North Block,Central Secietqti?t'} '' NewDiitni-'t0ooo1. I . i1 r^_: ...RESPOIfpENrq

¶2441

qgtitign unQgg nrligfe 226 of the Cqnslitution ot lndia p,rYl9 th91 in tn! circumstancgt .., ,, : staled .,: in the affidavit filed therewith, lhe^High Qqurt^{may be} pleased | to issue writ :.' of Mandamus or any olher appropriate wril or 9rder^pt Direction deqlaring. (i) thq action of^{the 1s! Respondenlin passingthq OrQg1p,} datqd 26.0/.!023, lhe $Ummary of the Orders in^{Form GST DRC-07,dal99} 2607.2Q23 qnd flnpexure te GST DRQ-07^{dated Nil, pa.ssed} Fy lhe^lS! Respondent, levying CGQT/SGST under^{Sectiqn 73 of the CGST/SGSTAE-:!, 2ql7r} for the tal Period 2017-18, without even^{issuing Form GST DRC'O1A} 3S -conlenplateq^{undgrRule142(1A)of the} flules^{2017, withoutsisnlurg of} llE officer concarned ' ,,' ') ,]'ⁱⁿ lhe Nqtice and IhA^{Orderq, daled 28,07 2923, the Summarv9I} the Orders in Forrn GST^{pRC-07,daled2A.O7 2023and Annexure tq CQf} QBQI O7 dated Nil,^passqp by lhe^{1st Respondqn!, and without DIN and} t4/itha:lt^gvel plpviding syfllCiel! gppofunity of being heard to the^Petitioner, Us lpitiSlY: contrary to^{the proyisions of the CGST/SGSTActs 2017, and qontrary to'!h.9} Article 14, 19 (i) (g), 21 and 265 of^{Constitution of lndia and consequentlyse-t:} aside the orders of the 1st^{Respondentdated26.07 .2023 for the tax periqd 2o'17'} 18 as illegal, arbitrary, without^{jurisdiction,null and void and pass suchother:1d91} or orders as the Hon'ble Court^{may deems fit and proper in the circumstanceg qf} lhe case.⁽ⁱⁱ⁾ Against^{the Orders of the 1st Respondentthe appeal lies before thq} AppeBate Tribunal^{under section112 of the CGST/SGSTActs, 2017 and however}

¶2442

206

¶2443

the statutory appr:al^{vras prelerredby the Petitionerbefore the ,2ndRespondent} cannot be enterlai led as^{the same rank offrcer that of the -1st Res;pondent herein} and Znd Respondr,nt did^{not even return the appeal papers as not rnaintainable.}

¶2444

lA NO: 1 OF 2025

¶2445

Pqtitign under Sectron 151 CPC^{praying that in the circumstanQes gtate{} in thq^{affiQavitflled n support of the petition, the High Courl may b,e,. OllesedlO} Su;pend^{the pperationof the Orders, dated 2607-202J,Sur,nmaryg;1 thq Orq?f:} in Form GST^{DRC-07daled26.O72023 and Annexuretp GST DRC:07 dgted Nil,} passed tiy the 1St Respondenl, for the tax^period 20't7-'18 u4Q9r^thp Ccq;f/Sqqf Agtl^2917, pendirs^{disposalof tho abqvs writ Pgtilio4,} 9s llEerwjie'i lhP Pelltionpr^{will be prrt to severe loss andharQqhip}

¶2446

Cognsel^{for the Pertitioner:SRI SHAIK JEELANIBASHA} bsirnsel for lhe Rr:spondent Nos.1^{TO 3: SR! SWARgOf_OPB+lt,-Qq9gd} Govt Pleader for State Tax assisted by^SRI --^T.CHAITANYA ---:-':-^':--i ---.^}4!BAN.;.AGF I Gggnsgi for the Rerspondent No.4: SRI^{B.MUIHEBJEEFOR gRl qADl} rr' Goqnsel for the Respondent No.5: SRI DQMINIC EERNANDEg,^SESI9R''

¶2447

W N : 2995 OF ,1025

¶2448

Fgtweg!:

¶2449

Iv!/s. $qinath Ginning and^PressingF ?ct9ry,^{4-5.:19/8/SY NO, 29A Rampur} Bpad,^{Adilabad Telanganp- 504001} Bep ' by ils Proprieter, Kotawqr SEndeqp :,. '-,. '|- :.

¶2450

,,.FETrTrOl!ER

¶2451

AND

¶2452

Assistant Cornmissioner^(ST), AdiiabaQ Circle,^{Adiiabad Division, Telangana} 2. State Tax Off icer, Adilabad Circle, Adilabad^{Division,Telangana.}

¶2453

Siate ol Telarrgana, Rep. by its Principal Secretary to^{Governmenl, RgJenue} (CT-ll) Department, Secretarial Hyderabad ' :- ':,

¶2454

Union oJ lndi:r, Rep by the Secretary, Ministry of Finance, No.136--,4 Nprth Block, New Delhi.

¶2455

The Branch lVlanager, Karur Vysya Bank, Door No.3-2-24, Slation RoAd, ' :

¶2456

Adilab4d, Adilabad Distict, Telangana- 504001.

¶2457

...RESPONDENTS

¶2458

Petition unde'r Article 226 of lhe Constitution of lndia praying that in the circumstances statr)d in the affidavit filed therewith, the Htgh^(lourt may be

¶2459

207

¶2460

pleased to issue^{an appropriate Writ Order or Direction more particularlyin the} nature of^{MANDAMUS decraring the action of the 1st Respondent in passing the} impugned or{er^{dated 3Ot4l2O24for the year2O18-19as improper illegal -contrary} ,oiri.,^{violate of ptinciples of natural justice and unsignedand consequqntlyqe1} aside the^same.

¶2461

IA NO: o 2025

¶2462

il,g,itipp^{under Sestion 151 CPQ pravingth} at in the^{circupslSpges} P|rte.g !4 High Qourt nay^{pr.g pl,.qgsq} tg the^affidavit filgd^{ilsupport of the petition'the} FuEpend^{the garnilheeNotice in FORM DRC-13'} dated 12t11t2o21: irlrtllg t_? !E Acts, 2017,^{in r.gspeqt} ..: ,;'^, llg yur,, i'Or+is^{un{er the CGST and SGST} issued^{by thq lst nasngloepf'!e} eeiitionir",Qyrrent 4/C^{Nq'1 459 1 35000002870'} e above^WritPetitiqn tne Srt[^{Re;pgnden!Bank, pending disposal9f th}

¶2463

!44r+g++?5

¶2464

Petition unde[^{Section 151 CPC prayingthat rn the cirqumstenqes 9l't"''.g i!} tne aniljvit'r,ed :,'4.^{in suppo!'t of tl-re petilion' the Hishcourt may-be^',!1t:11"^1,9n1} it"y^{g;t collection of the total disputedtax of Rs 2'55'?5'227!:(QGSTBI} Rs.1,2l,1O,Ql8^{and IGST of Rs 1'04,591-)}

¶2465

COUNSE.I^fO6 thE^{PqtitiONET:SRI MUKTINUTALAP.ATI RAMACHANDRA MURTHY} counsril^rol tle^{Resporo""i H""l rb s' snt silRdii; otjilrr-iA; sp6ai"r:'} ' gevi Ppader r", s;; ;;;'";i;tJp,.sRl^{r'cHhlrANvA rlEAN ; AaF} counse!^fot tt.^{nesponainiN;';;sniB'MIiKHERJEEFoR sRl SADI} ':: PRAv'#liiiu-Miii,^{ov.:iorrcrroR 9ENERAL 9F rNQrA} Gounsg!^{fottFgReiPonqentNo'5:=-}

¶2466

w.P.NO:3 OF 25

¶2467

Fetweglt:

¶2468

M/s. Sainath^{Ginningand Pressing F^acto.ry'4-5-1 3/R Sv No 29A' Rampur} Soad,^{Adilabarr,rtuYnian"a-b"oaooi n"p uv'its Proprieior'-Kotawarsandeep}

¶2469

..PETITIONER

¶2470

AND

¶2471

Joint Commissioner^{(ST), Adilabad STU' Adiiabad.Division' Telangana}

¶2472

Assistant^{commissioner'i#j,l{i'r"'6'JbiUnoiruo'oDivision Te}angana}

¶2473

208

¶2474

Stale.of f.langana, Iup ny its principal Secretary to Gover,ment, Revenue .^{(9T-tt) DeJ)artment. Seiretjrrat. DeJ)artment. Seiretjrrat. Seiretjrrat.Hyderabad.}

¶2475

.^{(9T-tt) DeJ)artment. Seiretjrrat. DeJ)artment. Seiretjrrat. Seiretjrrat.Hyderabad.}

¶2476

4 Unio.n 9f lrdp Rep by lhe Secretiry, Ministry of Finatce, No.136-4, North Block. Nev, Delhi

¶2477

J he Branc,r Manager, Karur vysya Bank, Do.or No.3_2_24. Station Road Aditabad nditanart-Disrict, fef'anginJ_ 5440di.^{'- "}

¶2478

,. RESPONDENTS

¶2479

Petition urder Arlrcte 226 of the Constitutiqn of lndia praying that in the circumstances slaleC jn the aflidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or DiieLtion mqre parlipularly in the nature of Mandarnus declaring the action of ihe Jsf Rgspo4dent in passing tne impugngd order ,taterJ 3OtO4l2O24 for lhe year 2g,t}'= lg as inplppgy, ;11sg.1, contrary to facrs viorative of principres g.ftnaturar ;lgticq and:i;srgleo'lno consequently set irside the same,

¶2480

lA NO: 1 OF 2025

¶2481

Petition under Section 151 CpC praying that in tbg cireumsranqes $tated in tOu the affrdavit frteci n s,rrpport of the petition, in" Uign 6ourt ..nry O,"r."O a suspend thq Garni ;hee Notice rn FORM DRC-13, dated 1211212024, r:elating to the years 2018-19 uncer lrre CGST and SGSTAgts ZO17 il respect or, Ihe pelitioners currenr A/c No 1159 135000002870: issued by the 1sl Respondent to the Srlh Respondenl Bank, cenrling disposal o.f the abeve Writ petition.

¶2482

lA NO: 2 OF 2025

¶2483

letition^under Section 151 cpQ praying thar in the cirgr.r;n5!6nqs5 gtareq iQ the affidavit fired rn ;upport of the petition, the High court may be preased to granr stay of collecrion .f the :otar disputed tax of Rs.9,94,0gg/- (CGST 01, Rs 4,97,044land SGST oI Rs. 4,97,044t-)

¶2484

Qounsel foq lhe Petitioner: sRr MUKTTNUTALAPATT RAMACHANDRA MURTHY counset for_rhe Respondenr Nos.1 To 3: SRtswnnoop donrila, Gpili} ^ Govt^preader for stare -Tax assisted by SRr r.cHArrnr.iva xihl-N, ncp COUNSEI fOr thE RESPONdENT NO.4: SRI B,MUKiERJEE FOR SRI GADI F'RAVEEN KUMAR, Dy. SOL|C|TOR GENERAL Oi tNola Counsel for the Respondent No.S: _-

¶2485

209

¶2486

W.P.NO:30 12^{0F 2025}

¶2487

Between:

¶2488

M/s. Viral^{lnteriors. rep. by its} ^Proprietor Vishnu Vadla,^{SY Ng} 99, Petbasheerbad,^{Qutbullapur Mandal, R R ursl'} ...PETlTlONER

¶2489

AND

¶2490

.l-TheStaleofTelangana,Rep.bythePrincipalsecretary,Bevenue(QT)

¶2491

' Depariment, $ecretariat,^{Hyderabad' Telangana}

¶2492

,. ftSrilsl;i;;t-c;#i.'.##iir),^{r,irik;isi7i-t circte,SqrsornaqarDivision,} ' fiiloI!il '.:1: . ..REsPoNDENrs -..l*.:a: i..;

¶2493

Petitioo^{undqrArticle 226 ol the Constitutiono{ lndia Prayiry tha! in lht} statef, in rhe affidavit^{filedtherewith' the High Q'qurt'pay b-e} "ir"uriirn""" ff"j."q^{," igquea writ or ordet or Direction particularlyone ip lhe 09,rn" 8{ WIi!91} Malda5pus^{dsclarins the action of the 2nd respondenlin nqssingltte iUl'9!!!} orO",^{q"a,"o27to4t2024 in DRC-07 for the vear 20181s t:t:!ry, |:". lhe t?I} ripUir,tv'et^{ns,io,zs,zsel- and the penaltv thereon under the cASTq?$T 4:t} -1911 '"!Y131 gg illegat,^{perverse, unsustainableand in violatiQn of the principlqs tf} iust!ce.

¶2494

A NC'^{oE 2025}

¶2495

Rgtitip n^{under SeEtipn 151 CPC praving that in thq cilsllms!?Q:es?l"tgq!Q} Ihe^{affidavit filed in suppo4 of the petition, the High Court maY PeBleseq Io gl} FlaI^{ol all lurtherproceedingsPursuantto the imPugnedordgl'of lhe} re9po^{nflgnt dated 27lO4t2O24 in DRC-07for: the Ye?r2ql9-19}

¶2496

Counset for the^{Petitioner:SRI B'KRISHNA REDD-Y} EffiH i; iii;^{irisp;,i.*.,snr swanoopooRrLLA,speeiargevt PreadPr}

¶2497

.P.N : 301 3 0F²⁰²⁵

¶2498

9etweql:

¶2499

M/s. Virat lnteriors,^{rep' by its Proprietor} Vishnu^{VaQlE,SY.No,39'} illiuuJ.lroroloriuLrrrpw^{Mdndal, R R Dist'} .,.FETITIONER

¶2500

AND

¶2501

Revenue^(CT) 1. The State^{of Telangana,rep by the} f'Tqip'l -1t^"'"tary' ' Oeprrtment,secreiariat, Hyderabad'Telangana

¶2502

210

¶2503

2 The Assis anl^{(lommrssioner} (ST), Malka.igiri-l Circle, Saroonagar Division, Hyderabar I

¶2504

...RESPONDENTS

¶2505

Petition u rder Article 226 of the constilution of lndia praying that in the circumstances stale(i in the affidavit filed therewith, the High court may be pleased lo issue a Wrrl. or order or Direction particularly one in the nature of writ of Mandamus de llaring the action of the 2nd respondent in passing the impugned orders dated 25 )B'2024 in DRC 07 tor an amouDt of Rs.15 79,652t- and another order fgr an amcunl of Rs.63,41,70Q1 for the Financial yeat Z(t19_20 under the CGST/SGS I Acr 20'7 as the two olders gil4ultaneously cannor be sustained in law based on th 3 same material p4d to quqsh lhe sqme as llegal. pervqrse. unsustginable anrl in violation of the principlgg..of naturqi justice.

¶2506

lA NO: 1 OF 2025

¶2507

Petition un(,er s;ection 151 c-pc pF{llp thal in lhp cirgums,tqpces slated r! lhe affidavit frleo r r srrl')port of the petition, the High Court may be pleased to granl stay of all further troceedings pursuant to lhe impugned orders diated 25.08 2gZ4 rn DRC 07 for an arn.unt of Rs.15,7g,6521-. and another order frrr an amounl of Rs 63,4 l 7o5r tor the^:inanciar year 2019-20 gnder the ccsr/scsr Act, 2o1r

¶2508

Counsef for the Pr:titioner: SRI B.KRI-SHNA REDey counsel for the R,:spondents: sRt swARqgp ogRlLl.A, speciar Govt pleader fo. Stare Tax assisred bygRl T.CHAITANYA KIRAN, AGp

¶2509

W.P.N : 3015 0F i2025

¶2510

Between:

¶2511

M/s Detta A( tomalron Sy:tg[E, Jep. by its proprietor N.Veerabhadra Rao, Plot. No E12 rnd E13, AplC/tE, Sahrho;hi tvratnjfLmpre .^{: .} st"iii"prilii.nllJl Medak Distrirt-s)z 319, Telangana.^{': ',} ...PETITIONER

¶2512

¶2513

,| -elangana, IE_SJI:_9f {!p^{bV the principal Secretary.RevenLre(CT)} uepartment.^{. jecretarial.} Hyderabad. Telanoana.

¶2514

2 TheAssistant Cornmissioner (SD, M;dak, f.iiiJmaUaO Division.

¶2515

...Rf:SPONDENTS

¶2516

211

¶2517

Petition under^{Article226 of lhe Conslitutionof lndia praying that in the} circumstances^{stated ln the affidavitfiled therewith' lhe High Court may be} pleased to issue^{a Writ, or Orderor Direclion particularly one in the natureof Writ} of Mandamus^{declaringthe actionof the 2nd respondent in passingthe impugned} order dated 3Ot'1212O23^{in DRC-07 for the year 2O17:'lBunper !!q CQST Aq!'} 2OlTasillegal,perverseandisinviolationoftheprinciplesofn?turaljustice

¶2518

IA o: 1oF 202s

¶2519

qetitian under section^{1s1 cPC pravi4gthal in} Ui^{cirqqmslllces::":l^:} the affidavit filed^{in support of the petilion, the High Court maYpe ptqised!o 91a4t} stay^{oi'arl furtherproceedingspursuant to the impugned prdgr passgd} T ':::t resion4ent^{daled 30t12t2023 in DRC-07 tqr lhe yeat ]917-18 uqdqrthe CFqJ} [cr,2017

¶2520

gounse! fof the Petitioner:^{SRI K'LAXMABEDDY} , coiinsdl^{for the Respo"o"tit''iirswanool^opnrr-LA' special Gqvt Pleader} for State^{Tax assisted by SRI J'cHAiraiiiaKIkAN' AGP:}

¶2521

.F,NO:^{3027oF 2025}

¶2522

Betweqn:

¶2523

ryt/s sw steer^{rrnerchant, Represented} Py-^ntnl"fi 3t':loj;3}9$. Y'?rt-ri?i3, 5r"o AOort^{Rahman, asedabout44 vgats lSYl!9-1!1r711,1.r-riY-"} B'r'#fi^{"N:s;r'ii.i";o?X'r'r"Jg;;n'ngli"odv'tef gioan'a'50p952'r'} ':

¶2524

ANQ

¶2525

':'PETlrloryER

¶2526

lThestateofTelangana,RepresentedbyitsPrincipalsecretary'gommerqial" Taxes,^{Secretariat,HYderabad'}

¶2527

1. The Commissioner^{ot'i'n"eLl?"tcialTaxe.s DeDartment'Telangana} ' iilt# 6liiil.1ll.i,r r'"'!' c"'"'iili' rlg'p'^{ttv' Hvderabad-Soo qq'} 3. The Asst corr,,.'J'iJitlijiJrjil'^{n+ndiin5oar-llcircle' $ar'oorn4ear} " Di:'fi;' #;uffi ; 6ft 'H;;; r'i,,iipirry'^{HvderJbad-soqo0 t'}

¶2528

...RESPONDENTS

¶2529

Petition under^{Article 226 oI lhe Constitutionof lndia praying that in the} circums-tances^{stated in the affidavil filed therewith' the High Court may be} pleased to issue^{a direction or Orders' more particularly in the natureof a writ ol} Mandamus^{or any other appropriale Writ'deelaringthe Orders passedby the}

¶2530

212

¶2531

Respondent N,r 3 vrde in Form GST DRC_07 bearing Reference No. 2D36o824004r118F cit 0210812024 for tax period 2o2o-21 , zD3oolz4oo4349A dt o2l09l2o24 for r rx pr:riod zo21-22 and ZD36oB24oo4374H dt o2to}rzo24 fot rax pertod 2022-23, rnd confirming the demand of Rs.14.58 crores (approximatery) of lax along wrth consequentiar demands of interesl and penarty against t,e Petitioner Compi ny,that are passed without physical service of the Show CaUse Notice and wrtho ur a+fording an opportunity of hearing to lhe p,:tirioner and that have been uproadea in the GST po!'tar w-ithout Qigitar signatur = or E gignatqle which is contrary tp the Rule 20 (3) of the peST flules, 2017 and q,ontrqly to'thq provisions of CG{;T Act pp6 Rules, zoj7 ap{ fcsf Acl and Rute,;, 2017, ponlrary to the law laid dcwn by the jupicial pronoqngemqnt of fhis Honrrurable Court 4g yoid ab,inilio, ille .gal, arbitrary, viglalion itf t principtes o, r,r,'lr.;.; ur; Principle of Aud, /,lteram partem, and violalion of Article l9( l)(S) and 3004 of lhg Petrtrone r

¶2532

lA NO: 1 OF 2025

¶2533

Petition und :r Section 151 CpC praying that in the circup512,1"u. glated i0 rhe affidavrl fired in support of the petition, thg Hish courl may be i,rs35s6 ro granl stay ol all furlher F,roceedings arising in pqlqqance of the impugn 3d Asqess{qn! Order passed by te Respondent No.3, in Form GST DRC 07 bearing Reference No 2D3608240043 tBF dt.Q2tOgt2OZ4 for tq1 psriqg 2O?O_21 . ZD36aB24Og434gA dt 0uoAl2o24 for tax peliod 2M1-z? and zQtp-O8lp oo4374H dt o2to,t2oz:l tor lax period 2022-23

¶2534

Counset for the peritioner: SRt M.UMASHANKAR counsel for the RespolggnE, SRt S-WARCbP OAryllt Speciat rsgvt pfeadgr 1br state Tax assisted bysRt T.cHAriallva krnar.i, i6p

¶2535

213

¶2536

W,P.NO:^{3137 0F 2025}

¶2537

Between:

¶2538

M/s. Smitha^{lndustrres,2-113t7} '^{Road N9' 6' SobhanaColony' Balanagar'} Hvderabad,^{vuo"nuT'r'l'ix'l's;'dDUla' 'ielangana - 500042; rep bv its} pioprietor George Pappachen Putnefiu. ,..PETITIONER

¶2539

,..PETITIONER

¶2540

AND

¶2541

The^{Assisranrcommissioner (sr), Ferozg.uda.circrp,cgsglYISicomplex'} opp Gandhi^{anr,,"lii]j 1Jliji'i#i';itv'} "Ctjp][v'ti]E piinaifa[^l-lvderabad seira'rv^{- 500q01} to the oevernment'

¶2542

2 rhe Revenue state tcrl^{or r} "rrngr;Il^{oep#rili'i:T"IJ'6;' 5iJ''i'iat lJuikiing' Hv{elabaQ'} . +;ftf# of^{lndia, rep' bv its secretary (Finqpce)'fyliniqlry of Fin?nce' Norlh} " Bi;;k, N;* Dethi -11000i ...REppoNDENTq

¶2543

...REppoNDENTq

¶2544

petition under Article 226^of the^{cqnititutign qt lndia OtY'19 th?lrn thg} circumsiances^{staled in the affidavitfiled therqyith, lhe High pqurt mav pe} ptease! to^{issue an appropriate Writ' ordel or Dlrectiggmorg-Re4ioulall} : 'n" nature^{qf MANDAMUSdeclaringthat the ilO'SngO EX-Parlg AsgegpmeptOldqr} passed by^{the FirslResppndentin Eorm oBC oZ un$er Seption Zg of !!'e gqT} ActE,20.17,^{vide DINGST/36ACUPP7345AG1ZY')20'dated2O-Ogf024' Ior lhe} FinancialYear2|lg-2o,withoutvalidDlN,yvith-cutqlgpatureJdigllelsignature, without^{affording opporrunityof personal1,qqrfng, withgU! physicallyqerving-sl-row} eause^{n9tice, is contraryto law, violativeof lh$ principles of natura! iliti"U in"t'',} deemed^{to h?ve nol beenissued, oor an erder i4 the eye} "t il-^{ni.iil?ll ln :t} 75(4) olthe^{GST Acts' 2017, arbitrary' capricigus' eve$ 8n mprits not suglainaple'} and^iltegal and^{consequentlyset asidq the sAme'}

¶2545

IAN O:^{10F 2025}

¶2546

in lltg circumstances^{gtated iq} Petitlan^{under Section 151 CPc ,']'r9,} :11 lhe^{affidavitfiled in supportof the petition'the HighCoultmaybe pleqsedto 91911} stay^{of a, further proceedings, including recovery of tax, pursuant tq lhe impugneQ} Ex-Parte^{AssessmentOrder passed by the FirstRespondent in Form^DRC-Q7} un{er^{Section 73 of the GST Acts' 2017 'uideDlN'GST/36ACUPP7345AGlZYl2Q'} dated^{20-08-2024, for the FrnaneialYear 2A19-20'}

¶2547

214

¶2548

Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondent Nos.1 & 2: SRI SWAROOp OORILI-A, Special Govr^ptea Jer for State Tax_a1s1sled by SRt T-CHAITANyA rilniru, Ae p counser for the ,lespondent No.3: sRr B.MIiKHERJEE FOR SRr GAD| pRAVEEN KUMAR, Dy. SOLTCITOR GENERAL Oi tHOln

¶2549

W.P.No: 31s0 eI. .lq!!

¶2550

Between:

¶2551

M/s Sri Lakshmi Venkale_swara Enterprises, plot No 7 14 eellar, Gpkpl f^{J:i:rH'ilf lll'iF,7,'i,,1ri[i:ry?cru-*i;m:g:f} rdBffi Venkata Rr:ddv R/o. plor r,lo. i6o, iiifiv"lroi, slsV rrr,[,vr.,n,,ri,iriiparrv Gokul^{plots gth phase,} fuL"tpalf,, nf"il't,rl_"rrf"rr"isirr, Ietanr;ana- s6.OOlZ ".

¶2552

ANq "PErlTlotyEE

¶2553

1 The Assistarrt Commission-er, Hydernagar-lll gircle, Hyderabafl Rural fi^{:11,1,r:'r!rt:,h;t"-'lty;aq'lcig";'"Iilia:jirHd'd;"6:1,#'6'nu,un,}

¶2554

2 slate of Tel; ngana, Thro,Ugh p-rincipal Secretary to Government Revqnue tiepartment (Commercia.t iaxy, t_ty,i"ir6rJ, ilii,,srn"

¶2555

...RESPoNDEN.,Ig

¶2556

Petition und=r Artiple 226 of lhe Constitution of lndia pray,ing thal in lh9 crrcumstances stared ,n the affidavil filed lherewith, the Hrgh Court may be pleased to issue a qvrit, order, or direction more parttcularly one in the nattrrs Of a Writ of fulandgmus (i) declaring Shoy/ cause nolice rn Form DRC Cf v,ae'net no. 2D360622O33236M dated O6.06.2W2 and an impugned Summary Oa".,, ,*J_ 07 vide ref no. ,2r)3604240594560 oateo zso<2024 borh issu,;d hy ,nr'lu| Respon.denl under the provisions 9f CGQI/TGST Act, 2O1t ,, U.inS Vpiq: arlitlarV illegal, witnout jurisdiction qnd without authonry of taw apafl frg, ;;{!g viorativg of Articles 1a, 1g(1xg) and 265 gf the constilution of rnoir,r'"no-'il ,, consequently set asiJe any action takgn pursuant thereto. .'

¶2557

IA NO: 10F 2025

¶2558

Petition under Section 151 CpC praying that in the circumstances stated iD the affidavit^,filed in s :pport of the petition, the High Court may be please d to stay oI operation of irnpu.r]ned summary order in DRC_O7 vicre ref. no. 2D3604240594566 d;lted 25.04.2G24 issued by the Respondent No .l for the tax

¶2559

215

¶2560

period 201&19^{under CGST/TGSTActs, 2017 pendingdisposal of the above Writ} Petition,^{as otherwise,the Petitioner will be put to severe loss and hardship'}

¶2561

Counsel for^{the Petitioner: SRI V'VEERESHAM} Counsel for^{the Respono"tt",'sni sWeROOPoORILLA'SpecialGgYlPJ11d"t} fo, st"i. i"i "isisted by SRI t'cHAITANYA^{KIRAN' AGP}

¶2562

W.P.NO:^{3171 0F 2025}

¶2563

Between:

¶2564

M/s. Sri Lakshmi^{Venkateswara En(qrpr'sei.,Plqt No'} -7--14^Cellar'^Gpkuf ptors, V R cotony, H;ilE i;i, il"n'd'j'i3-oo,J"rrri'$ana,^{5oo050Repre-serted} [tlkgn#ilrt'i+;}i$';ffi^{:flufs+"f *tt#fyiiil}

¶2565

"Ps111to'N!E ANB

¶2566

'Lff .fl:.:'.Jftii3313ff,'s!,iiil'3:&'f'"f^{:llfiifl id#S;Jt3fl #i'#'"'"} -Cri t^g- G-ove^{rn m e n} l^{R even u e}

¶2567

2 S^{t at} e^{of T el a n g a n a, i n r:o-i-$} nci^{p a} f $qc^rela T - Department 1C-ommercial' Tax), Hyderabad' I elangena ...RESPONDENTS

¶2568

Petition^{underArticle 226 ql the Cqnglitutign9! lndia pratrDgthgt in th9} Qircumstance$^{stated in the affidavi!file( ifereyith' fhe High Qgurt pay !e} pteased to issue^a wtit,^{order, or direclionEgl,.eperticqlgt'v 9i:l" Il9} ".ell:t^{et e} writ or Mandamus^{(i) deqlarins shgycausPpoticg in q9l' ARc 01']ti} i'"'l^g 2D36052408',16851^{dared 31.Q,5.2O24 and} Q!^{imOqgne{$umparvo10er!1 D[9'} 07 vide^{ref. no ZD36o8?40s62s21OateQ} ?1!oqzo?A^{uol! fssu'eQ.bY} 1e t9t Respondent snder^{the provisioRsof cQ$JfrQQT 49,L 2917 aq ueils} ,Y'.9id'r pruitrary, illegal,^{without jurisdiction} ?nd^wilrqpt ',Vi.lhtlilI of law^ap?fl :t9'^t:ii: violative of Articles',r,^istl)(g) ?nQ'265^{of th; Cofiqtitution of lndia' ang !9} consequently^{set aside any action taken pursuanttheretQ'}

¶2569

lA NO:1^{oF 2025}

¶2570

Petition^{under Section151 CPC prayingthat in the circumslances stated ir)} the affidavit^{filed in support of the petition'the High Court may be pleased to Stay} DRC-07^{vide ref. no} of operation^{ofimpugned SummaryOrder in} 2D3608240962921^{daled 24 08'2024issued by the Respondent No} 1 for the^tax

¶2571

216

¶2572

petiod 2019-20 rnde'r CGST/TGST Acrs, 2017 pending disposar oI the above writ Pelition, as othe'wise, the peritioner wil be put to severe ross anrj hardship,,.

¶2573

Counsel for the Petitioner: SRI V.VEERESHAM counseJ for the Respondents: sRr swARoop ooRlLLA, speciar Govt pleader for stare rax assisted by sRt r.cHArinftvlir!f-li, Ae;:i

¶2574

W.P.NQ:32 26 ot= 2025

¶2575

pe[weea:

¶2576

M/s.J.P.Ag-.ncies, O/o. Z2-B4SO\S, Chaila Bazar ffifltpiii;-,^[ifi:t6,;,gp#ff f*#:.;;;fr #[if+Ii{ffi AND ,"tt'lIoI,E?

¶2577

1 The As$ista pt Commiss Hiutelabad, Telangina. ioper (ST), Charminar Circle, Char:minar Oivt3ign,

¶2578

2 fhe Stateo f Telangana Rep by ils Principal Secrela ry Revengg (erJ Dgpa rtihent , Telangana Sec reta t@ Hyderabad

¶2579

1. The Cehtral Board of lndirecl Taies and Customs, Rep. by its Qhairr.r en, I{inistry of F inance,'Department of Rerien ue, North Block, Ceirtral SeOretEriat, New Delhi- t00 001.

¶2580

4 Union Of lndia, reP. by its Secretary(Revenue), fulinistry of Financg, Goverrnnerrt of lndiq Jeevan Deep Building, Sa

¶2581

1. HDFC Bank Ltd Charminar Branch, No.21-7-80 P)aza , ffikah gunj,Qpp. lo High Qou(, Gate No

¶2582

R5$PopDE.-,!Iq

¶2583

Petition under .Arlicle 226 of the Constitution of india praying th3l i!'!!e circqmglanca; stargd in f h e affidavit filed therqwith, the High Court'1nay be pleased lo lsgue a writ or or der or directio! more particularly one rn the ?atrr,q ff Writ of Mandamus declaring the impugned Show Cause Nolice dt ?0 0A".2611 ;, the 1S1 Respbndent along with proceedings in Form DRC-01 yid. Euf ':N;. 2D360524077.421F dt. at1 05 2O24 and, impugned Order dt 31 08 2024 algng yir,I summary of order in Form DRC_07 vide Ref. No. 2D3608241536S5Y dr, t^::: rr^ passed by the pr Respondenl for lhe rax period Aprit, 21019 lo March, 2-020 withoul havin; any signature as lllegal, arbitrary, apart from viotative of Article 14, 19(1xg) rnd 265 of the consritution of rndia, consequentry, set aside the same. .': 1:;'i

¶2584

217

¶2585

IANO:1^{OF 2O25}

¶2586

Petilion under^{Section 151 CPC prayingthat in the circumstances statedin} the affidavil^{filed in support of the petition' the High Court may be pleasedto} suspend^f he^{bank attachment notice issued in Form GSTDRC-13 dated} 17'o1.2o25undersection79(1Xc)ofGSTAct,bythelstrespondgnttotheSth respondent^{and also directthe 5th respondentto de-freezethe bank accountg{} the petitioner,^{pending disposal of the writ petition}

¶2587

IA NO: 2oF²⁰²⁵

¶2588

?etition^{undel seQlien 151 CBE praYilg tha! in tle cirqumstaQqesFlalEdiD} the affidavit^{filed in support of the petitipn,thS l-fighCour! maybe pleEsed t} ?l':i stay or all^rurther Proceedingg^{pu[s.llant tq the impusned otder 9-t. t-ill1i1i} slong^{with summaryof ordgrin Form DRC-o? yide Ref' No 2D3608241-5?085Y dt} 31^{qB 2024 p4ssed by thg 1st Resppndentlgr: lhe lax period April' 2p19 to M?1ctt'} 2020,^{pending dispogal of lhe writ Pglilion}

¶2589

Counsel for^{the Petitioner: SBI KOHIBBHAS.!(ARf,EDDY} counsel for the^{Respono."I rl."'l'l-itsni swanooPooRlLLA'special} Govt^{Pleaderr"t s;;; i;;'itilit"a'uv} -sll^{r cHAITANYA KIRAN' AGP} corn.Jl-t- tt"^{n""ponoentrl".el'snlDoMiNlc FE^RNANDES'sENloR}

¶2590

sc FgR^cElc

¶2591

Counsel^for fhe^{Respondent No'4:SBI B'r'YtU'fHEnlEefoR SRI GADI} FRAG;iliu;riin,^{ov;SoLrclroRGENERALor rNDrA}

¶2592

.P.NO:3252^{oF 2025}

¶2593

Betwegn:

¶2594

lvt/s. Warangal^{Spices Company Priva-te^Limited'.6t45' Near New Grain} Market. Enrru,,ru]-wXiJ;ffi':^{5oo 602' n"p bv its ManagingDirector} 'tiii.B.lrrrrun Sridharan pged 49 years

¶2595

...pETlrtoNER

¶2596

AND

¶2597

1 The Assistant^{Commissioner (ST), Mehdipatnam-llCircle' HYderabad'} 2 rhe state of^{relansana, R;;';i'ii;'iil;;h;i Secretary' Revenue (cr)} DeDartment,^{Telangana Secretariat,HyderaDao'.}

¶2598

a ThA Union of^{lndia,n.p. nv'''r!'6"""'i"iir-v' otp"t"nt of Revenue' Ministry of} Finance, New New^Delhi.

¶2599

Finance, New New^Delhi.

¶2600

4 i'r,"'i"ritiiiil"riJ^{of tnoirectTaxes and Customs'Ren bv its Chairman'} Minisrry of^{Finance, o"pu,tlj"nitth;ff'"''N;'thgt6cx"centralSecretariat'} New Delhi - 100 001^,

¶2601

218

¶2602

q The Depu y Branch Manager, lClCl Bank Limited, D No 9_.1-3,4,5,6,7, Warangat Cen'rat. JpN Ro;d Warangii 506 002-

¶2603

.RESPONDENTS

¶2604

Petition urrder Article 226 of the Constitution of lndia praying that in the circumstances staterr in the affrdavit frred therewith, the High cgurt may be pleased to issue Writ oI Mandamus or any other appropriate Wr.it or Ordqf of directiqn declarin 3. (1) the action of^,he rSt Respondenf in passing the Order, dated :1?,982924, the $ummary of lh9^()rder in Form GST DRC_07 dated 12.08.202{ a1{ lfe $y'q3ry of the grde1, dak>d i2.O8.2024 tevying SGST/CGST/IGST/Q9SS a B,:-! PeiaIty p! G lhe Orp-gr, dated^'! 808 2024, the Summary of thg Order in f,orrn S; r'g datgd^' 18.08.2024 and rhe proceedings, Oated 1 q.98.?924, SGST/i$GSI.{|GS-r'/Cess and^penatry,, for lhe tax peliod 2^g1t?:?g upfler lfg SGST/p.GSfflGS-- Act 2017, wirhout any signarure earher physical oi digilal, is t yalid in the eyp of law

¶2605

(2) the Bctiqn of tlre I st Respondenl in passing the Orders, 4rithc,V! fvelJ^issUit-g Fofm GST DR l-O1A as contemptated under Rute 14?11 8) ef lhq SG$T/8GST/IGS-I Rutes 201t, is not vatid in rhe eye of law

¶2606

(3rt'e gqtio! of *re 1st Respondenr in issui.g Nolices and passing th,e=o(gr,.s, withoul generating DrN in the Notices and orders as per circura t No.'12gr47D;:elgfsI, oileo 23.12.201s and as per W.p No 320 of 2022, dated 1Q'Ql 2oZ "ifnu Hon'ble Supreme C ourt, are not valid "^{r '-} (4) the eetiqn of thrl 'lSt Respondent in uptgading the Nqtices and elper,g in G_Sf Poqat 16 Add{ional [otices and orders insread of Notiees ano pro5:ii, i"'brt hiio

¶2607

(5) lhe actigp of il^e 1st Respondent in nor serving the Notices 94d e1de19 ip phygicql mode, simgrry uproaded the same in the GST portar, is not a .vafib service notices and ,rr.inn ,*-g orj"rg fo[ the pame tax p€'riod 2o1g-20 under the SGST/CGST/|GST Acr ?017 as nuri ' andvoid. r'

¶2608

lA NO: 1 OF 2025

¶2609

. -?.tition under Section j51 CpC praying that in the circumstances Stateg in the affidavit fired in support of the perition. the High court may be preased to

¶2610

z',l9

¶2611

Suspend^{the Operation of the Order,dated 12 OB'2O24' lhe Summary of the Order} in Form GST^{DRC-07, daled 12.08 2024 and the Summaryof lhe Order' dated Nil} and the order,^{dated']B.OB.2O24,the summaryof the order in Form GST DRg;} 07, dated^{18.08.2024 and Proceedings' datgd '1808'2024 passedby lhe 15!} Eespondent,^{for thg tax period 2}'lg-20 underthe SGST/CGST/IGST A'ql 2011'} pending dispgsal^of the above^{Writ Petition, as otherwise' the Petitioner wlft be pu't} to severe^{loss and hardshiP'}

¶2612

IA O:2 oE 2025

¶2613

Fetition undqr^{Seglion161 CPC prayingthat in the circumstances.:"t:Ll?} rhe affigavit^{filed in guooort of the p-etition,the Higi Cou[mav b" eF?s"^11.:]f,:+} lhe^{'lst ResponCent!e revoke the Gqrnrshee.llgtice *"1'Il otl]'!?:} ztltligtzoe!:2s, dated^{20.01.20?5 issuQdby tbe 1Q!Regeonde.!,l} :9 1t lt+ Rgsponden!,^{pending disposalof the above WJit Pqtition'as gtberWise' !!g} Petitioner^{will be pU!to sqyere loss 4nd harQqhip}

¶2614

Counsel for the^{Petitioner:SRI SHAIK JEELANI} -BASHA counsel for^{the Reipon&"i ll.=.i C 2: sRt swARooP ooRtLLA' Special} """""d;;Pil"a"i io, s;i;;; ;isieotv snr r'cHATTANYA KMN' aop countlir-'tii"^{ie"ponO"ttt Ho'e:snl B'MUKHERJEE FoR sRl GADI} PRAv#ii iiu;eh-,^{ov' iorrcirori oexenal gF-INDIA} : c ou nsq!^tor tne^{neJpo;a;;ir'il; SHI'""gU} AN^{DES' sEN roR} 5IJRN

¶2615

Counsel for the^{RggPolQgnt[o'5: .:}

¶2616

W.P,NO:^{42V7 0F 2025}

¶2617

BetweeD:

¶2618

tvl/s. Maruti oil Mills,^{rep. by its Managing Partne[,Mr' Arun(gmar Agarwal'} Geesugonda',^{Warsngal-506002'} ...,ET'T'ONEB

¶2619

AND

¶2620

Appellate^{Joint Commissioner (ST), Hyderabad Rural Division' Hyderabad'} 2. Assistant^{comm,ss,oneilSit,ivaiinSiat urban-ll' waranoal'} 3 state of relansana,^{,"p'dv"ii( P;ffi;;ib;";;aryto Govelnmenl'Revenue}

¶2621

r n m eⁿ t^{or I ndi a' Mi n istry or}

¶2622

, ["#) 3?ff9]il1^{r"r",il$"1'l?1 b!'i8!} i?3,1"t, -G-ove Finance,3rd^{Floor, L""r"rL'oli,]Ip'bfid"i;d:6;*'arraJtg'New Delhi-'110 001'}

¶2623

...RESPONDENTS

¶2624

220

¶2625

Petition ur)der Article 226 ot the conslitution of lncJia praying that in the circumstances s:alecl in rhe affidavit filed therewith, the High court may be pleased to issue a \y'/rit of Mandamus or any olher appropriate writ or order or setaside the adjudicalron order dated 2s.o4.2024 passed by the 2nd Respondent for the year 2018-1rt as being unsigned, baned by limitation as also the order-inAppeal daied 30 12 2024 issued by 1st Respondept fo1 being pnsig4ed, ip gr-og3 viglation of princi:les of nalural justice and Sectiqp 1Q7(12\ of the pST Act And elso^{unsustainabl.:orr merits.}

¶2626

A NO: oF 2025

¶2627

Pgtitioq un(ter Seclion 151 CpC praying tha! in the circpmstgpoes qlated iQ lhe af{idavit filed i,r strpport of the petition, the High Cou;! may be o.lgased f" Si"ni Slay of all furthr r proceedings pursuant tq the impugned orclgl^'of the 2n( Respogdent datet 25042024 as conftmed by the ti nesponder,,,,r*,[,; order dgted 30 12 2024 for the tax period Aprir, 201g lo March 2019,^lpend|ng disposal of the wrrt Petition as otherwise the petilionel will be put tq severe lgss and harQship,

¶2628

po,gnsg! for tfre Perritioner: SRt KARTHTK RAMANA PUTTAMREDDY 9ognsql^for the^R.spondent Nos.'t ro 3: sRr SWARotip obnrr-r-A, special _ 9oyt^{Pleaderfor State} Tax^assisted by SR! T.CHAITANYA *tifAN, AOp Counsel for the Re.spondent No.4: SRI B.MUKHERJEE FOR SRI GhDl^'

¶2629

.P.NQ;^,149 10F 2,.025

¶2630

Fg!.ween:

¶2631

\4/9.^{Gee K;.y rsteetCorporation,} Lq-32!5.^{2nd FtoorBapupaghCotony,} S,D.Road, Secunderabad - 500 003. Stare of Tetangana..'R6p. by i[C P:opriefbr Mr Gooal Kishan Agaruval ..PETITIONER

¶2632

ANO

¶2633

The Assistant Contmissioner (ST), M.G.Road-S.D.Road Circle, Begumpet Division, Hyd€.rabad

¶2634

2 lk:j3!g:t ]:l?i9?"",Iep. by.its principat Secretary, Revenue (Cr) rJepanment, I elangana Secretariat. Hvderabad

¶2635

3 l'he Union of redia Reo. by its Secietdry, Department of Revenr,,e, Ministry of Finance, New Delhi --- -'- 'r

¶2636

221

¶2637

4 The Central tv{inistry of Finance,^{Boardof lndirect Taxes o"patlitnioi n"t'!n"'rlo'.th and Customs'Reo Bl6ck"Central Secretariat'bv its Chairman'} New Delhi^{- 100} 001

¶2638

...RES'ONDENTS

¶2639

PetitionunderArticte226of|heConstitution,oflndiaprayingtha!intlE circumslancesstatedintheaffidavitfiledtherewith,theHigh.CogrtrJta!Fe pteased:'to isgpe^{Writ of Mandamusor any otherappropriateWtit or 9'Ogr s,-t} .''^{' ' 1} diregtiop Oeg.fqfinS

¶2640

1t1tne'ictiqn'of^{the 1st Respondent rn passrnsthe order' qit* tl:!n'j9,10-1:i} Summqiy^of the^{order in FormGST DRC'07' dated19 09'2024anq the q!'mryry} 9f f,ssqpsmgot 1._^{order, dated 19 09.2024under section 74 ol the} :gEI/:gSTtil io,r, ai"uq'of^{unfler Se.ction73 or the cGSl /SGSTact 2017 ' tqr th" t?I p91i3t} {a1ch ii,'102Q,^{adthqqtconsideringthe derailedobjectionsot the P9!!lpngl'} ,Tlfl f^{p gZ} 4'[Z+,^{without generating verifiable Document ldentifigation ltqt?!.}!:} ,',yilfi"riip.yiEins sufficient^{opportunitv or beins heard to} "".^{l:T::^?l tlrEi} eugg,is,qion^{gf objeptions'withoutsisnaturein the orQer'} liti1]fq:q'g'??4:lbq Sqmmqry^{qf the Qrder in Form GSI DRC'O/,dated1909202{,3s 3:r:itl3--rvj} qellory:to [hs^{prsyieions or the cGSr/SGSrAct, nollario} I Li{_i$'lE:j! ,,nii,,^of fir:incinles^{qf Natural Justtceand Rule of Law and qg'ltral}to' 'li?!} e1i^cre i+,^{19(2XS)and 265 of the Constiturion of lndia} irffp"^{gS,,"n'nf tbQ Pt Respondentin not issuingthq fornl osT QSc;Qt{'.al} i"qU"1X'.^{$gqtion 16e qf the cGSr/sGSrAct2017read with lit"e t]?tt4!e-'J} I :. trru iilP ccb?qEST '+ i;^Aqt il²⁰¹⁷ (3) rhe |ctiqq^{of rhe ist Respondentin levvins tax, intBrept} 'li^FTH :Ef.il Seerion 74 s.f.ttg SGST/€GST^{Act, for the tax perro{ [r4a1ql]} 'zq?qitBiisntl]8 ffiil-'^{ni; ,.iir"} -^{,nq aunrstaremenr for payment proof, as ir1-elat, igoltEqigi} '^irnpropet, ',':": :!"^unteir, I'r^{Yial3trng articles 1a' 19(1(9)'21 and 3Q0A of the Qgnst[tutigq9f} . .:..: ......, 't ']t i., tndia lt^' . ,- .,'. (4)invo[ins $gctioq^{74 of the CGST/SGSTAct 2o17 bv passins tht} lt+l'^9t8$- iO.^{,ir*,'ile summaryor the order,dated1e 0e 2 o2o c.l.o tlu} it^Y:lj;lt AsEessnenl^{prder, dated 19092O24 lor the tax pqriod March ?02?! tahlqg} ' , uxflrogi ,.^..'i ,:-.^perilo _,^{ot limitation, is nol validin tlre eye of law}

-I

222

lA NO: 1 OF 20rts

Petition unde'r .section 15'1 cpc praying that in the circunrstances stated in the affidavit fire r r. support of the petition, the High court miry be preased to suspend the opr,ratron of the Order, dated .lg-0g.2024,. the SUmrnary of the Ordel in Form CST t)t-,C r)/ dated 19.0g.2024 and the Summary of A:;sessment Order, dated^'l9 09 2024 passed by the 1st Respondent for the rax pcriod March 2020 under Section 7 t oi the CGST/SGST Acls 1017, pending disposal of the abovq writ Petition, as ')therwise, the^petitioner wirr gp pl! to seyere fgss and hardship,

¶2645

Counsel for the t)etitioner: SRt SHAIK JEELANI BASHA Counsel forlhe ltespondent Nos.1 & Z: SRi$WAliilitj. OOnrf_r_e. Soectal G ov t^p I e a r te r f o r Sla te Ta x- qe-s_isted' 6y. p Rii:986 tTA N ia' ii rii rt', I c p Cgunset for the Respondent No.3: SRt B.t[U'frihJEE FOR SRt cADl p R A v.E E N- K Urtl4 n, oy.,So-UclToii" b e r-v E n a r_ cF' r N o r a Qoqnsql^{for the Fiespondent} No.4: Sni ob.'rUl:llrcfenUApoe-s. sENib;it'-' Sc EqF c9-'lc^.i ' ' :'

¶2646

fhq^{Court made} rhe foilowing; COMMON qnAen

¶2647

¶2648

IIACJ^{(SP,J) & RY,J} wP 2 1 101^{2024&. batch}

¶2649

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

¶2650

WRIT PETITION^Nos.211Ol 5763 20,414 2oa27 2o9o3 2L765 22333^{2233422335225.262257L} 2o,94322579 2099722690 2334L²⁶⁰²⁹ 290,63 294t5²⁹⁴⁷⁷ 2975'6 3o,o/22 31()03 31004 31025 31916 32265 329L4^329a4 33260 33765³³⁹⁰⁵ 33003 33054 3307() 33072^330a6 33975 34181 34594 35293^{35493355()33551035581} 35964 3s987 35989 36045 35593^3s630 35736 359()4 36366 36375 36385 36402 3642L 36425^36471365a1 36613 36616 36620^366a2367()5 3,6730 36^75.9 36763 a,6776^{367a636795367993683636837} 36910 36945 36969 37051 370s9 371o7 and^{37Ll6 of 2024&1432} 89 109 123 126 L29 148 160 2L6 264^2702732AO 304 33() 335 341 342 349³⁶⁶ 58176. L5132786.¹⁶ r430^{L4. t7} L443^21. 1474. I^{476.1521. 1534. 1537. 15} t764 ll74 t796 1825 1998 2LO6 2LL4 2tt6 2139 2142 2L70 22L2 2217 2246 2360 2363 2530 26At 27o,0 27t6 2720 27so 27ao 2794 2a48 2A64 2A67 293L 2939 2956 2995 3()00 30L2 30r3 3015 3;0/27 252.4277^{and 4491ot2O2S.} 3137,31^{50. 317t.3226.3}

¶2651

coMMON^{ORDER:(Per Hon'ble The ActingChief Justice)}

¶2652

In this^{batch ofWrit Petitions' the petitioners have} challenged^{the legality, validity and propriety of the show-cause} noticesandfmatorderswhichadmittedlydonotcontainphysical or digital^{signatures of the ProperOfficer' althoughthe irnpugned} show-cause^{notices and final orders were placed on tl.e Portal'}

¶2653

Contentioa^{of the Petitioners:-} commenced^their 2- karned^{counsel for the petitioners} arguments^{by placing reliance on the judgment of coordinate}

¶2654

\ \

¶2655

¶2656

,IACJ (SP,J) & RY.J U'P :t I t0t 2024 & batch

¶2657

Bench of tlris Court in the case of M/s. Silver Oak ViIIas LLp v. Assistant .lommissioner (STl r. It is submittecl that the view taken in the said judgment was consistently fo,owed in several matters. TI erefore, in absence of any physical or dig,Ltal signature on the impugned show-cause notices and orders. the same cannot sustain judi,;ial scrutiny.

¶2658

Contentioqof the Res ndents:-

¶2659

Sri Swztroop oorilla, learned special Governmen ! preader for State Tax, ilt the outset, fairly admitted that the impugned showcause notices and orders do not contain ph.vsical or digital slgnatures. [ lou,ever, absence of signature will not cau se any dent to the said s'lo\ry-cause notices or orders, if the schcme of The Central Goocls and Services Act, 2O1Z (.GST Act,l and The Central/Telangana State Goods and Services Rules, 2Ol7 ('GST RulesJ are examined.

¶2660

It was str enuously contended by Sri Swaroop Ooril la that the judgment in M/s. Silver Oat Villas (supra) is founded upon the judgment of th,: Bombay High Court in Ramani Suchit Malushte v. Union of Indiaz. A carefr:l reading of said judgment makes it clear that the nratter was relating to Registration,. Cha pter-III of

¶2661

I 2 2024 @) W.P.No.933l TMt o367-Tltc f2O22 d:cidcd on 2l', Seprember,2O22.

¶2662

¶2663

HACJ^{(SP.]) & RY'J} WP 2l l0l^{2024& barch}

¶2664

the GST^{Rules deals with 'Registration''This Court in M/s' Silver} Oak Villas^{(supra)not only followed the judgrnent of Bombay High} Court in^{the case of Ramani SuchitMalushte(supra)' but also} heavily^{relied upon Rule 26 (3) of the GST Rules'which clearly} it relates^{to 'this chapter' i'e''Chapter-Illi'e''} provides^that Thus, the^{judgmenttnthe case of Ramani Suchit} Registration'. Malushte^{(supra) and Rule 26 (31 of the GST Rules are of no} assistance^{to the petitionersbecause neitherthe said Rule nor the} judgment deals^{with either issuance of show-causenotices or} passing of^{final orders'Thus' the judgment of M/s' Silver Oak} Villas^{(supra) cannotbe pressedinto service''Reliance is placed} on the^{judgment of learned Single Judge of Gauhati HighCourt in} the case^{of Dihingia Motors hrt' Ltd' v' Union of India3'wherein} judgment of this^{Court in M/s' Sifuer oak Villas(supra)was} considered.^{t/earned SingleJudge of GauhatiHigh court in the} said^{judgmentopinedthat the manner in which the Proper Offlcer} should^{authenticate the show-causenotice or order in so far as} otherchapters,theGSTRulesaresilentexceptchapter-Ill'which deals^{with Registration''Thus' the view takenin M/s' Silver Oak} Villas^{(supra)is clearly distinguishableand not binding'}

¶2665

\ \

¶2666

I 12o2s1zo ceN'rnx ?9 (Gau )

¶2667

¶2668

¶2669

T]ACJ (SP,J) & RY,J Wp 2 0t 2024 &batch 5. It is highlighted that statutory Form is;sued under Chapter-Ill are in Form GST REG Chapter-XVIII of tire GST Rules deals with 'l)ernands and Recovery, and Forms under this Chapter are in FORi\4 GST DRC. Rule 142 of Chapter_XVIII of the GST Rules deals with ttre procedure of issuing demand notice and passing of demand order. Rule 142 (l) (a) deals u,ith serving of summa-ry of notice in Form GST DRC_OI and Rule J42 (5) deals with summa,y or order to be uploaded electronically in Form GST DRC-O7. In both the Rules, it is nowhere men tioned that summary of rrotice or order requires digital signatlrre on it

¶2670

The Gords and Selces Tax Network (GSTN) rhrough its advisory dated 25'0g -2024 cra.,rred that the show cause notices and orders are generated on the common portal tI rrough the officers' login which is accessed using the digrtal signature. These documrlnts being computer generated upon ttre officers, command do not require digital signature as they can only be issued by the officers by logg{ng into the portal with tlLeir digital signatures' Tl us, neither show-cause notices nor the crders can bear a stamp of invalidity in the absence of physical or digital sr8aratures of the oflicers.

¶2671

¶2672

¶2673

IIACJ^{(SP,J)& RY'J} WP 2l l0l^{2024 & batch}

¶2674

T.ThenextCont€ntionisthattheimpugnedshow-cause notices and^{orders contain the name of the Proper Officer' his} of the concerned^{circle' Thus' no} designation^{and the name} assessee.^{The judgmentof Andhra} prejudice is^{caused to the} case of M/s.^{SRK EnterPrises v'} Pradesh High^{Court in the} Assistant^{Commissioneraon which reliance is placed by this} Court in^{M/s. Silver Oak Villas (supra) deals with Section 160 (1)} of the GST^{Act only. Furthermore,it is submitted that in the teeth} of Section^{160 (1) and} {2),^{the technical defect' ifany' about non-} not make^{theshow-cause} avarlabilitY^{ofsignature will} notice/order^{as invalid' The Rules by no stretchof imaginatron} can prevail^{over the main Sections namely Sections73174of the} GST Act.^{Both the Sectionsare silent about the requirementof} physical or^{digital signature and in that event'no Rule can help} the petitioners.

¶2675

Sri Swaroop^{Oorilla, by ptacing reliance on the judgmentrn} the case^{of Commissioner of Custoos v' Dilip l(umar & Co's'} urged that^{the taxation statutemust be construed strictly' Thus'} by inferential^{process a fiscal statute cannotbe interpretedin a} way which^{is neitherintended rror exPressed'A plain reading of}

¶2676

¶2677

n w.P.No.29397 of2023, decided on to l1 2023 t (zo tt) c scc I

¶2678

¶2679

I lACl (sP,J) & RY,J WP 2llOt 2024 &batch

¶2680

relevant prlvisions of the GST Act, the GST Rulers and Forms makes it clear that there is no requirernent of putting physical/ di6;ital signature and placing the docunrent on the portal rs sufficien t. Heavy reliance is placed c n tl-re following

¶2681

communication:

¶2682

ldrt3o., (n fs..r.an G ot fGalrrotrd..s wfilror{ {gtd dCrEtEG! of rtE l<tut.t e.IttErtdc3-
5€pic.r6.r 25F,, 2Or24
Doubts h.te Pora be€n I v{r- c.E SlE ,Ed r.gr.dltE rr!.a-! \alialtyOtd€r o, doclu.nerrtr lssued R2lund Or.rers tly ttla n ?r. otficet! cir the
tn. *ft.r on the
,t h th-rs
pq-lel frorr tha drrE lrr A.aa.ated ort tha cDqrrrr€E!
of ttE : plrrsk.l efAn.tlr.r6 of llE
DEtt t slgn&rr.t- Tbu+ r,tl t i.ta the
I!3rrklA olican d:dtr rreltrcrt tbdsna?rtsrn the cST lh J90i,t lb.itret .o.{rhrrng rEl€. rkr.Is !4ofr€
. o{ rh6 rssukrE ofr.a.
TtE vend.ll oI tha doarrrfiGnt kl qresrton vfr-ar,3 Eho .ad to. *rEr |}irrFx€ tha!€ dcumanB tr&/a
Poriet by baen fssucd ,!.rri€a,rngcrn abo to b€ rha tulo|-&rg varlfiad bY urc p5th:t xpa!l.. pre-toetrl ir rre-f, .}s .ft.r k'eln arorn rh€ G_Sr cct|rlton
poit-t.r€tn
%setur... >vrr+y RFN
.:arcq3
--1.-.-rtt:,:j ' - --:,
;=?Er--%-:;
:::1<!'--3._r-<=i
EI
Ean al ctrrr|.,t$cdg.rr aiso bc rrerrn..dp.E-to*r Fqn ttq rhrortth atEa+! rtE HE Ur" talptt|lr/l !.ry AthCr p+..!on t.d tl st€d th ,rouEfi ttl€ lvgt+m
t@s r\re dft,Rfn
.:,1.
1. llsr4 ol er.y.4e kr'a'lftOdslr
2, lr.9rt of erly orrr€r |rr arry firodufa
3, lsrc o, .tfrr d o.der
T!€nkt
Tearh GSTN
(Emprhssjs; Supplied)

¶2683

¶2684

I IN CJ^{(SP,J) & RY,J} WP 2ll0l^{2024& batch}

¶2685

g. The tax Payers^{have an alternative remedyunderSection} lO7 of the^{GST Act isthe last submissionput forth by Sri} Swaroop^Oorilla.

¶2686

Sri^{DominicFemandes, learnedsenior Standing counsel for} CBIC,submitsthatCBICisjustaforma]partyandassuchno arguments^{were advancedbY him'}

¶2687

Reioind^{er submissions of thePetitioners:-}

¶2688

Sri Karan^{Talwarsubmits that the law is well settled that} show-cause^{notices/ ordersmust contarnthe signatureof the} oflicer,^{who has issued them. In absence of any signature'the} document^{is not authenticated' Relianceis placed on judgments} of Supreme^{Court in Collectorof Central Excise'Madras v' M/s'} M'M' Rubber^{and compaay 5 and Kilasho Dewi Burmari v'} Commissioner^{of Income Tax, W.B., Calcuttaz. To counter,the} argument^{of Sri SwaroopOorilla' whichis based on Section 160} (1) and^{(2) of the GST Act, it is submitted that the defect in the} show-cause^{notices are substantivein nature and not merely} technical^{defect. when tl:e impugnedshow-causenotices and} final orders^{are pregnant with such seri'ous inherentdefect' in the} light of^{judgment in the cases of il'M'Rubber and Company and}

¶2689

6 t992 supp ( I ) scc 47 I '1r,;96i^{I scc otl}

¶2690

¶2691

*,, l'l;il,';rf[I,i r'_'

¶2692

Kilasho Devi Burman (both supra), the said notic.s and orders cannot be trea,ted to be valid notices/orders. .fhu s, both Sub_ sections (1 aod (2) of the Section 160 of rhe GS'I. Act do not improve the case of the Department. No principle of ruaiuer can be pressed intc service in view of the judgment of Bombay High Court in the case of prakash Krishnavtar Bharadwaj v. Income Tax Ofticera.

¶2693

The nr:xt submission of Sri Kararr .Ialwar lrS based on Sections 3 and 5 of The laformation Technology Act, 2OOO (T" Act]. To elaborate, it is urged that as per tho_se Sections, documents ir. question must contain digital or physicai signature.

¶2694

Sri M.V J.K.Kumar, learned counsel for petitioners in some of the Writ pe.titions, argued in the same line and placed reliance on the judgment of Madhya pradesh High Court in the case of Umashan kar lMistra v. Commissioner of lncome Taxe.

¶2695

L4. sri uma shankar, rearned counsel for petitioners in some of the Writ Petitions, placed reliance on Rules 59 (2) and lO4 of the GST Rures and urged that digitar or physicar sigrratur.e irr must for treating an ord,;1/5low_cause notice as valid.

¶2696

"²⁰²³ SCC Online Bon) 59 '_(t9E2) 29 CTRTt (MPl

¶2697

¶2698

IIACJ^{(SP,J)& RY.J} WP 2l lO I^{2024 & batch}

¶2699

Sri M.^{Naga Deepak, learned counsel for petitioners in some} of the writ^{Petitions, placed relianceon ParagraphNo'6 of the} counter of^{the respondents,wherein the respondents admitted} that it is^{settled law that the show-cause notice or order must} contain^signature.

¶2700

Sri A.V.A.^{Siva Kartikeya, learnedcounselfor petrtronersrn} some of the^{Writ Petitions, placed reliance on Forms DRC-01 and} DRC-07^{to submit that certain informations are required to be} furnished^{with the signature of the Proper Offrcer'}

¶2701

Sri^{RajaShekarRao Salvaji' learned counsel for petitioners} in some of the^{Writ Petitions, in ad<iition' reiieri on the statutory} Form DRC-OIB^{and urged that this Form in no uncertain terms} provides that^{in this Form the signature of the Proper Officer is} not required,^{whereas DRC-OIand DRC-07 providesa column for} signature^{of Proper OIficer' Thus' the intentionof the law makers} was clearlY^{sPelled outinDRC-OIB ttrat signature is not a} requirement.^{Rule 26} lll^{of the GST Rules was highlightedto} show that it^{talks about metlrcdof authentication' Rule 26 (1) is} not conlined^{to Chapter-Ill, instead'it is wider in nature and as} rightly held^{by the Gauhati High Court in DthingiatrflotorsPvt'}

¶2702

¶2703

HACJ (SP,J) & RY,J WP-2ttOl 2024 &batch

¶2704

Ltd. (supra t unless there exists anything con[rary, rt:quirement of Rule 26 must be followed.

¶2705

Sri P. Kzrrthik Ramana, learned counsel for pretitioners in some of the writ petitions, urged that Rure r 42 0f the GSTRures Uses the wcrds 'served, and .issued, which shows that both are used for di fferent purposes and have different rrreaning. A notice/order can be said to be validly issued onry whe, it contains signature' The question of service is a different facel:. Rtrre 142 (5) is highlighte. to show that notice/order needs to be tsstred and hploade,l'.

¶2706

-9; Sri Ven kata prasad, learned counsel representing SflMd. Shabaz, leanred counsel for petitioners in some of the Writ Petitions, su'bmits that the statutory Forms are rnedium to perform stabrtory function and therefore, must be sbicfly followed..

¶2707

Sri Moh,t.Mukhairuddin, Sri S. Suri Babu, Smt. S.Rama Lakshmi, sri fiingam Srinivasa Rao, Sri Kailash Nath p.s.s., Sri Srinarayan Toshniwal, Sri K.p.Amarnath Reddy and Md.Asrar Ahmed, learnerl counsel representing Ms.yammanuru Siri Reddy, ri V.Veeresha ,tr and Sri Shaik Jeelani Etasha, also appreared for

¶2708

¶2709

¶2710

l lA(ll^{(s?,J) & RY,J} WP 2l l0l^{2024 & batch}

¶2711

Writ Petitioners^{in som€ of thecases and borrowedthe arguinents} of learned^{counsel for the petitloners'}

¶2712

Sri^{SwaroopaOorilla,learned Special GovernmentPleader} for State^{Tax, in supportof his submissionsfiled written synopsis'}

¶2713

It is^{noteworthy that the learned counsel for the partieshave} produced compilation^{of judgments' However' we are dealingwith} only such^{judgments whichwere relied upon by them duringthe} course of^arguments.

¶2714

No^other Point^{was Pressed'}

¶2715

24.Wehaveheardthepartiesatlengthandperusedthe records.

¶2716

Findinqs:

¶2717

25.Thepartieshavetakendiametricallyoppositestand regarding^{appticabilityof judgment of this Court in M/s' Silver} in the said^{case, the} Oak Villas^{(suPra). IndisPutedlY'} notice/ order^{was interfered withbecause itdid not contarn} physical/ digrtal^signature '^{However' this order was soughtto be} distinguished^{by Sri SwaroopOorilla on twin counts' Firstly' the} order in M/s.^{Silver Oak Vilas (supra) is basedon a Bombay}

¶2718

I I I )

¶2719

1,4

¶2720

HACJ (SP,J) & RY.J WP__2 ll0l 2024 &barch

¶2721

High cour: jrrdgment which rerates to registrat.ion and not issuance ol shou, cause notice or order. Second.lg, the order in M/s. Silver Oak ViIIas (supra) refers to RuIe 26 (3) of the GST Rules whicl relates to Chapter-lll which deals with Registration, and not relztting to^,Demands ald Recovery, which f,rrms part of Chapter-XVlI.

¶2722

It is n rteworthy that this aspect has been considered by Gauhati Hig)-r Court in Dihingia Motors prrt. Ltd. (supra) and Kerala High r)ourt in M/s. Fortune Senrice v. Union of Ind.iaro, The Gauhati High Court opined rhat unless the void i:; fulfilled in relation to requirement of signature in the notice,/ordsr, ths requirement ,rf Rule 26 of the GST Rules cax be foll,rwed. The Kerala High Court, although, did not agree with the view taken in M/s. Silver Oak Villas (supra) by this Court to the extent reliance is ptraced on Rule 26(3) of the GST Rules, otherwise ruled in agreement wite the findings in the judgment of M/s. Silver Oak villas (supra)' Nc' doubt that chapter-Ill deals with tegistration, aad judgment of Bombay High Court deals with a case relating w'th the regist:-ati,n. It is equalry true that in Mls, silver oak ViIIas (supra). rhis Court also placed reliance on Rule 26 (3) of the GST Rules whi:h essentially relates with Chapter_Ill of the GST

¶2723

'o^zo24(12)TMI tsl2 (Iler)

¶2724

¶2725

HACJ^{(SP,J)& RY'J} WP 2l l0l^{2O24 & batch}

¶2726

Rules.^{However,the ancillary question is whether despite these} two aspects^{strenuouslyhighlighted by Sri Swaroop oorilla to} distinguish^{the judgmentin M/s' Silwer Oak Villas (supra)' the} said^{judgmentbecomes distinguishableancl whether a different} view can^{be taken in view of the scheme of the GST Act' the} GST Rules^{and Forms prescribedthereunder'karned counsel} has certainly^{raiseda ponderable point which deserves seriotls} consideration.

¶2727

Before^{dealingwith the relevant provisions of the GST Act'} Rules and^{Forms on which heavy reliance is placed by learned} to note that^{this Court in} counsel^{for the parties, it is apposite} not onlY^{consideredthe} M/s. S'ilver^{Oak Villas (suPra) has} judgment of Bombay^{HighCourt and Rule 26 (3) of the GST Rules'} the Court^{consideredother judgments of different High Courts} including^{Delhi and Andhra Pradesh High Courts and came to} hold that^{in view of judicial precedents' the Court is of considered} opinion^{that the impugnedorder in the instantcase beingan} unsigned^{documentlost its effrcacy under the GST Act and ttre} GST Rules.^{Thus,conclusion drawn in paragraphNo'9 of the} judgment in M/s'^{Silver Oak Villas (supra)shows that it is based} on various^{precedentsas weII as on the provisions of the GST Act}

¶2728

and Rules.

¶2729

¶2730

HACJ (SP.J) & RY,J WP .2 ltot 2024 & batch

¶2731

2a In ttrir; backdrop, the relevant provisions of GS.t Act and the GST Rules can be looked into. Rule 26 of the GSf, Rules deals with 'Method oi authentication,. Sub_mle (3) of Ru.le 26, in no uncertain t 3rms, makes it clear that it talks a,bout notice, certificates :nd orders issued under the provisions of Chapter_Ill. To this extent, rve find no diflicultSr in accepting the argument of Sri Swaroop Oorilla that unsigned document will not be hit by Rule 26 (3) of the GST Rures. It is apposite to note *rat Sections 73 and 74 ,f the GST Act are the substantive prrtvisions for 'Demands ard Recovery,. In order to translate Demands ald Recovery intr reirlity, Rules were introduced and the Rules are pregxant with statutory Forms for elfectively exercising the power.

¶2732

Indisputedly, statutory Form GST DRC_OI talks about 'summarSr oi' show cause notice,. Likewise, GST DR(I_O7 ta-lks about^,summay of the order,. In both the statutory Forrns namely DRC-Ol and DRC.O7, it is imperative to provide signatrlre, name, designation, jurisdiction and address. The statutory Fr>rm DRC. O1 is reproduc(:d for ready reference.

¶2733

Reference No:

¶2734

"FORM GST DRC - 01 [See^rule 1Oo (2) & t+2(tl(a)]

¶2735

¶2736

Date:

¶2737

GSTI /Temp. ID ------------_____- Narne ss

¶2738

-Addre

¶2739

¶2740

HACJ (SP,J) & RY,J WP 2l l0l 2024 &^batch

¶2741

F.Y. ---------- ----------^Act -

¶2742

Tax Period F.Y. ---------- ----------^Act - Section / sub^{section under whichSCN is being issued:-} SCN Reference^{No, - --}

¶2743

Date ----

¶2744

SummarY of Show^CauseNotice

¶2745

(a) Brief facts of the case^:

¶2746

(b) Grounds^:

¶2747

¶2748

ount in Rs.
Sr. Ta T\rrno Tax Ac POS Ta Intere Penal Fe Othe Tot l
No x ver Period t {Place x st ty e rs al
Rat Fro T of
e m o Suppl
v)
I 2 3 4 5 6 7 8 9 10 1l t2 l3
Tot
al

¶2749

Signature Narne Desigrration Jurisdiction Address

¶2750

(Emphasis SuPPlied)

¶2751

30.ThereisnoTleadon,betweenSectionsT3lT4oftheGSTAct and DRC-O I^{and DRC 07 and hence we find no merit in the} contention of Sri^{Swaroop Oorillathat since Sections 73/74 of the} GST Act are^{silent about the requirement of digitat/physical} signature any^{such requirement in DRC-OIand DRC-O7 can be} ignored. This^{is trite that Rules are introduced to translatethe} scheme of the^{Act into reality' Whenthere is no difference or} 'lread^{on' betweenthe Sections and the Rules/Forms' the Rules} suPplement^{the Sectionsand do not supplant it'In this view of} the- matter,^{we are constrained to hold that once thereexi;tsa}

¶2752

¶2753

riACJ (sP.J) & RY.J WP 2liOl 2024&harch

¶2754

specific colttmn earmarked for the signature, the saicl requirement becomes a^.itarutory requirement. For this reason, lhe argument that taxation :itatute must be strictly interpreted t.,ased on the judgment of Su1;reme Court in Ditip {1mar & Co (strpra) is o[ no assistance tr) the respondents. Instead it supports the contention of the petiticners. If strict rure of interpretation is applied in view of statutory -equirement of existence of signature in the statutory Forms, it carrnot be said non_existence of signature will not cause any dent to the notice/order. It is also noteworthy that in paragraph N..6 of counter of respondent No.3, it is pleaded that .it is settled la l that the ord.er of ang authaitg should. contain signature oJ off.cer mncerned asla is-passingrthe order,.

¶2755

3l . It is prcfitable to examine the legal,journey on this aspect. The Supreme Court in lUs. I[.S. Rubber and Company (supra) opined as under:

¶2756

"l2.It n Lay be seen therefore, that, if an authority is authorised to exercise a powej: ordo an act affecting tir. .l'gt t" of parties, Jle shall cxercise tJrat power within thE p..ioE of Iimitation authoriLy crrescribed therefor. The order or decision'oi "".t an effectivr o-." i,to fo."" o. b.I6 Eoo.-Gffi n. :ffi"*s edbvh rm...-"

¶2757

(Emphasis Supplied)

¶2758

Ql___._Si-it".tv^yiew was taken in Kailasho Devi Burman (supra).

¶2759

¶2760

HACJ{SP,J)^{& RY,J} WP 2ll0l 2{24 &^batch

¶2761

In view of these^{two judgmentsof SuprerneCourt coupled} with the statutory requirement^{ingrainedin DRC-Ol and DRC-O7'} we are constrained to^{hold that a notice or Iinal order can become} legal or bear authenticity^{on itsforehead only urtren itis} physically/digitally signed^{by the Proper Oflicer' Section 16O on}

¶2762

which reliance is^{placedby Sri SwaroopOorilla re'adsthus:}

¶2763

Section 16O.^{Assessmentproceedings,etc', not to be} invalid on certain^grounds. (1) No assessment'^{reassessment, adjudication,revlew,} revrslon, appeal, rectification,^{notice, summonsor other} made, issued,^{initiated, or} proceedings done,^accePted, purported to have^{beendone, accePted,} made, issued, ln1tiated in^{pursuanceof anY ofthe provisionsof thisAct shall} be lnvalid or decmed to^{be invalidmerelybv reasonof any} mistake defect or^{omissiontherein} if such assessment reassessment ad udication revlew revision al rectifica tlon. notlce, summons^{orother proceedinss are rn} substance and effect in conformitv^{withor accordineto the} intents,^pu rooses^{andrequirementsof this Act oranYexisting} law. 121^{ffr" service of any notice, order or communication shall} not be called^inquestion. if the^{4otice'order o{} ffi be. has alreadv^beenactpd .rpo., by th"^{p"."o., to *ho-it i" i"ttl"d} -ot^hqfe "u"h "tryit' hi" .roiE.".,I^tt"a^{m q,-,."tio.,} "t o-r in the earlier^proceedings .."r."."d, *"tr""ed frn"listd pursuant^{to suih notice'} order or communication.' (EmPhasis SuPPli'ed) -or

¶2764

These^{sub-sectionswere highlighted by the Revenueto show} that the assessment^{proceedingscannot be invalidated on} technical grounds.^{A careful reading of sub-section(1) of Section} 16O of the GST Act^{makes itclear that the assessment' re-} appeal, rectifiqation, assessment,^{adjudication, review, revlslon,} \

¶2765

¶2766

I IACJ (SP.J) & RY,J WI' 2ll0l 2024&barch

¶2767

notrce, surr mons and other proceedings will not br:come invalid for any misrake, defect or omission if in substance a.d same is in conformity' with ald according to the intent, 1;urpose and requirement of rhis Act or any existing law. As notict:d above, the requirement of the GST Rules read with Forms rs; to put the signature or DRC-O1 and DRC-07 at specilied place Thus, sub_ section (1) drrcs not help tJre respondents in aly u,ay.

¶2768

So far. sub-section (2) of Section 160 of the GST Act is concerned, 'he argumeat of Sri Swaroop Oorilla is that the respondents have already acted upon the notices in certain cases and filed their reply and therefore notices carnot be invalidated. we do not se3 any merit in this contention. In none t.,f the cases, it could be p(,inted out that the petitioners fullilled the demand or saiisfied the recovery.

¶2769

It is apt to take into account Rule 142 which reads thus: RuIe 142 Notice and order for demand of amounts payable u.oder the Act. -

¶2770

(1) The prc per- ollicer shall serve, along with the

¶2771

(a) Notice issued trnder section 52 or section 73 or section 74 or sec lion Z4A or section 76 or section 122 or rsection 123 or secrion 124 or section tZS or sectlon 127 or r;ection 129 or-secr ion 13O, a suurmary thereof electronically in F.TORIU GST DRC-OI,

¶2772

¶2773

HACJ^{(SP,J) & RY,J} WP 2ll0l^{2O24 &batch}

¶2774

(b) stateme nt^{undersub-section(3) of section 73 or sub-} section⁽³⁾ of section^{74 or su} b-section^{(3) of section744,a} GST^DRC- thereof electronicallY^{in FORM} summary O2, specifYing therein^{the de tails of the amount} payable.

¶2775

( 1 Al The orocer ofllcer may,^{before service of notice to the} E$';#.J;ur.^{*itr, taxl interestand.ptn4g'und€r sub} ;;il 1i1^{o-f s..tio., 73 or sub-section (1) of Section 74' as} ;;-;;"; may be,^{3[communicatelthe det?t]" of anv tax'} i.rt"."", and^{penalty as ascertainedby the said offrcer'in Part} A of FORM^{GST DRC-OIA';}

¶2776

(21 where. before the service of^{Notice or Statement,} llie^per:gn :ir;;lur;;iin^{t,r, makes pavmentof the tTt"qi:"*:.1]:} ,t.oiar"..^{with the provisionsof sub-section(5) sectlon} 73 or, as the^{case may be,tax, int€r€st.andpenalty} -in accordance^{with the proii"io.r" of subsection(5) of section74'} or where^{any person makespayment of tax' interest'penalty} with the^{provisions of} ;;;;;;,h;1;ount due in "Jo'dattte the -Act whether on his own ascertairrment or' as communicated^{by the properofficerunder sub-rule (1A)'he} shall inform^{thc proper oftrier of such pa5rment in FORItrGST} OnC-Ogandanaiknowledgement'accep-ting-thepayment made by^{the saidperson in FORM GST DRC-O4'}

¶2777

(2A) Where the^{person referred to in sub-rule(1A) has.made} -crrial^{nawment of the arnountcommunicatedto him or} 5:"i.l: i.-'r;;;;v:"Lmissions^{againstthe- proposed} BIlq' *.t. .r.rt^{submissionin-partB of I.oRIvr GsT DRc-} ;;;; o1A.

¶2778

(3) Where the^{person chargeable i9q} T*""^{payment of} (8) of section^{73 or' as the} lr* ".ra interest^r.r.,a", "'U]"tction penafty under^{sub-section(8) of} case may^{be, tax, i.rt.,""i} "t'a section 74 within^{ttrirty days of tl'e t"rvic" of a notice under} sub-rule^{(l), or where ti,.} flt"o"^{c9nc91ne$3akes payment of} the amount^{referredto ir, !ut-"..tion (1) of Section 129 within} of section^{129 within} "t"t"^{a"V" of ihe lotice issued under} subsection^{(3) of sectionlZg Ait before ttre issuarceof order} under the ".id^{suU-stciion{S) of Section129' he shall} intimate^{the proper} "m"ti^{of 'such pa5mentin FORM GST} DRC-O3^{and the prop.i off'""t of such paymentin FORMGST} DRC-O3 and^{the prop€r offitet tnal issue an order in FORM} GsT DRc-os^{.o.r.t,,ait'g-dtproceedingsin respect of the said} notice.

1 ,4

\ \

))

I]^CJ (SP,J) & RY,J WP 2 l0l 2024 & barch

¶2783

(4) The^{-epresentation} referred to in sub-section (9) lf section 73 or r;u b-sec_tion (9) of section 74 or sub_section (i3) ,rf section 76 or rhe reply to any Notice issued under any secti,ln whose :lmmarf^{has been uploaded electronicallvin} FORM GST DRC-OI under sub-rule (l) shall be furnishcd irr FORM GST DRC-()6

¶2784

(5) A sunmary of the order issued under section 52 <.r section 62 or ser:tion 63 or section 64 or section 73 or secti,tn 74 or sub-sect,on (I2) of Section ZS or section 75 or section 76 or sec tion 122'or section 123 or section 124 or scction 125 or sr:ction 127 or section 129 or section l3O shall be uploaded electronically in FORII cST DRC-OZ, s oecifying therein the amount of tax, interest arld penalty, as the case may be, payable by the person concerned.

¶2785

(6) The order referred to in sub-rule (5) shall be trezrtcd as the Notice for recovery.

¶2786

(7) Whert: a rectffication of the order has been p:rssed in accordanr:e with the provisions of section I 6 I or w here an order r-rpload.ed on the system has bcen u,r thclrawn, a summary of the rectification order or of the withclrawal order shall be rrploaded electronically by the proper offic.er irr FORM GST DRC.O8.

¶2787

(Emphasis Sr.rpplied)

¶2788

A minule reading of this Rule makes it clear lilce noonday that the Rule man-dates and makes it imperative for the proper Officer to sen,e the notice/order in the prescnbed For.ms. At the cost of repetition, ttre requirement of the Form is to provide signature, nal:rle, designation, jtrrisdiction and address. Thus, the Form DRC-O I and DRC_OZ have statutory backing and requirement. We also frnd substance in the a_rgument of Sri Raja Shekar Rao s:Llvaji, rearned counsel for petitioners in some writ Petitions, tha.t when there was no such requiremenl rf putting

-n

HACJ^(sP,J) &^RY,J WP 2ll0l 2024 &^batct!

¶2793

signature, it^{was speciflcallyspeltedout in such Forms such as} Form GST DRC-OIL.^{Clause 4 of this Formprovides "lhis is a} s4stem generated^{notice and does not require signaturd 'Thus'} where signature^{was not a statutory requirement'a specific note} was put in the statutory^{Form itself.}

¶2794

Conversely,^{in every sub-rule of Rule142 of the GST Rules'} the law makers^{have used tlre word 'shall' for issuanceof} Statutory^{Forms which makes the issuance of Forms in prescribed} form as mandatory.^{Since prescribed Formsas per RuIe142 need} signature, such^{requirementmust be held to be mandatory' In} absence of^{signature, notice/order cannotbe held to be a valid} nottce/orcier.

¶2795

As ana-lyzed,^{in view of judgmentof SupremeCourt in M/s'} M.M. Rubber^{an& Company (supra) and KailashoDeviBurman} (supra), such notices/orders^{issued without signatures are heklto} be invalid,^{the same will not get immr:nit5r in tJ:e teeth of sub-} sections^{(1) and (2) of Section 16O of the GST Act' At the cost of} repetition, the^{principle of waiver also cannot be pressed into} service^{(see PrakashKrishnavtarBhardwaj(supra)' Relevantpara} reads thus:

¶2796

"14. The High^{Court of Calcutta in B'K' Gooyeev' CIT [1966]} 62 ITR 1O9^{(Caf) was consideringthe legal impact of an L}

¶2797

¶2798

I]ACJ (SP,J) & RY,J WP 2ll0l 2024 &batch

¶2799

unsigrleC notice issued under section 34 of the Indian Incometax Act, 7922 and whether there can be a waiver of a risht of an assess ee to challen e the same on the und that the notice $,as unsl ed. whilst holdi ng that a lack of signature on a notiee invalidates the same it has further gc,ne on to hold that there can be no waiver to the ri sh t of an a sses seeto raise this objection where the condition Drecedent for assu.m urisdictio n the Assessrn Off;icer is not ftrllilled, To uote from the nt it holds (page 119 of 62 rTR):

¶2800

case there was !rore than a mete t or mistake for lllm vtew a lacks aa essential an or an in lnse vital or re urrement of a a in terms of which is a to EFFIITiT ion of diction b the -tax Ofiicer. It is notice a body but w.ithout a soul. Eence, it is an inrralid n otice aDd consequenuy equiwalent to ao notice..." (Emphasis Sulrplied)

¶2801

We will be tailing in our duty, if we do not consider the advisory dated 25.09 .2024 reproduced hereinabove orr which SrL Swaroop Oorilla has placed heavy reliance. Despi1e repeated query from the Bench, it could not be pointed out whether this advisory has rrny statutory backing or at least ca. be c a_lled as an executive instrrrction issued under any enabling provision. Thus, at best, it is .' internal communication between the De partment4, Authorities. ()uriously, in the latter portion of rhis ad.,,isory also, it is clearly mentioned that the officers need to perfonn through digital signature authentification in relation to (i) issuance of notice, (ii) issu ance of order and (iii) issuance of refund order. In view of statutory requirement of putting signature on [he notice /

¶2802

¶2803

I{ACJ^{(SP.J) & RY,J} wP 2ll0l^{2024 & batch}

¶2804

and the order,^{this advisorywill not improvethe case of the} respondents-

¶2805

4l.Thisistritethatifalawprescribesathingtobedoneina particular manner,^{the same must be done in the same manner} and other^{methodsare forbidden(see Baru Ram v' Prasannirr} and Commissioner^{of Income Tax'umbai v'Anjum M'H'} Since Rrrle^{and prescribed Forms mandate} Ghaswala¹² ). requirement^{of signature of ProperOfficer'its violation makes the} notice /^{ordervulnerable'Any contrary view taken by Court about} DRC-O7^{havingno signature without consideringthe above rule} and prescribed^{Form must be held as per incuiam'}

¶2806

Chapter-Il^{of the IT Act deals with digrtal signatureand} electronic^{signature.The authentification of electronic records is} based on^{fr-rlfrllment of requirement of Sections3 and 5 and we} frnd sr-tbstance^{in the argumentof Sri Karan Talwar that apart} fromGSTAct,GSTRulesandStatutoryFormsprescribed thereunder^{and Sections 3 of the IT Act' rnake it obligatory for the} Proper^{Offrcer to put his signature'Section 3A of the IT Act on} which Sri^{SwaroopOorilla placed reliance does not insulate the} notice/order^{if it does not contain signature of Proper Oflicer'}

¶2807

"^{AtR 1959sc 93} ''^{(2002) I scc 633}

¶2808

¶2809

¶2810

r r,\cJ (sP,J) & RY,J wP 2rl0l 2024 &batch

¶2811

43' The lerlal journey discussed hereinabove shows that various High Courtsr including Delhi, Andhra pradesh, Kerr a, Gauhati and this C,turt have taken the view that notice,r/order must contain the siignature, a,d in absence thereof, they art: inval-rd.

¶2812

Hence, the matter may be ,riewed from another stand point i.e., point o: comitg. As per Bryan A.Garner,s Blackrs Law Dictionar5r (9th Editionl, the comitg is defrned as under:

¶2813

"1. A prar:tice among political entities (as nations, states, .r courts or difierent jurisdictionsf, involving esp. mutual recog.rrition of legislative, ext:cu tive, and judicial acts. AIso termed comitas gentium; aruftoisie intentationale."

¶2814

In World Sport Group (Mauritiusf Ltd. v. MSM Satellite

¶2815

{singaporef Pte. Ltd.rs, the Supreme court opined as,nder:

¶2816

"22. We rre unable to accept the first contention of Mr. Vemrgopai that as Clause 9 oi the Facilitation Deed provides that any part5r may seek equitable relief in a court oi competent junsdiction in Singapore, or such other colrrt that may have jurisdiction. over the parties, the Bombay Fligh court had no jurisdiction to enteitain tire suit and iestraln tJle arbitr ation proceedings at Singapore because of the principle of Comiry of Couits. In etaJtl Law Dictiona.y; sth Eclition, ,Jr rdicial Comity, has been explained in the fol.lowing words:

¶2817

"Judicial c,tmily. The pnnclple in accordance with which the courts of one state or jurisd iction will give effect to the laws and judicia I decisions ther not amatter of bri erence an res

¶2818

'r^{(2014)I I} scc 639

¶2819

l lAci^(sP,J) &^RY,J WP 2l l0l 2024^{&. batch}

¶2820

Thus, what is^{meant by the principle of 'comrtl/ is that courts} oi ".. "t"t" or^{jurisdiction will give effect to the laws and} judicial decisioni of another^{state or jurisdiction'not as a} -"t,..^{of obligation but out of, deferenceand mutual respect'"}

¶2821

(EmPhasis SuPPlied)

¶2822

The similar^{view istaken byDelhi High Court in} Commissioner^{of IncomeTax v' SAE Head OfliceMonthly Paid} Employees Vlelfare^{Trust la and High Court of Gujarat in} CommissioneroflrrcomeTaxv.DeepakFamilyTrustand ors.ls.InSAEHeadofficeMonthlyPaidEmployeesWelfare Trust^{(supra), the Division Bench of the Delhi High Court opined} as under:

¶2823

"27 . Wherr the ma which are erned all I te a ion of another H Corrrt on the 1n of a statu rovrslons rt wou Id bea ce t to take a^{different vrew} of S like where the^dec ision is sub silentio,^{per rncunEun,obiterdicta or based on a concesslon or} takes a view^{which itrs rmpossible to arrive at or there is} another view in^{the freld or there is a subsequent amendment} of the statute^{or reversalor lmplied overmling of the decision} by a higher^{Court or some such or similar inhrmityls} manifestly Perceivabtr^{e in the decision-[see ArvindBoards and} Paper Products^{Ltd. v. CIT, (1982)137ITR 63s(Guj)l}

¶2824

ti trsa 1n 28. lt tever the^{view oftheBench} Income the be but the^Benchshould foIIow ttre ano urt n the in on v. Sarabhai Sons^{Limited (1983) 143} section. In^{case of CIT'} arat High^{Courtobservedthat} ITR 473 {Guj),^{the Guj} we to d erentv lew do ln vlew th se t tled ractice

¶2825

'n^{MANU/DE/o?o4l2oo4} "^{t"{a}iu/cl/o-3 I ul93}

¶2826

¶2827

[{cJ (SP,J) & RY,J. WP_21 t 0l_2024 & batch

¶2828

in the cl CCI S adras High Court and the declston of Bomba FIllr Court and Madh a Prad shH rt ad rted above.^"

¶2829

(Emphasis S upplied)

¶2830

Thus, .liorrr the view point of comitg also, we arr: inclined to interpret the prc,visions of the GST Act, GST Rules ald statutory F6'fm6 prdsc'-ibr:d thereunder in the sarrre manner different High courts have considered it- More-so, when. Revenue could not make out zrry exception based on aspects of per inatriqlTr,,u, silentio, obiter dicta or concession, etc. we have considered the scheme of the CiST Act, Rules ald Statutory Fbrms prescribed thereunder and, in our judgment, tl.e impugned show cause notices and tlte crders which are not pregnant with the signature of the Proper r)ffi<:er cannot sustain judicial scruLiny.

¶2831

Resulta-. tly, the irnpugrred notices and orders in zrll the writ Petitions are set zrside. Liberty is reserved to the respondents to issue fresh slrow cause notices/orders in accordance, with law and, for under taking this exercise afresh, the rimitation wilr not be a hurdle for the respondents. It is made clear that this court has -^{not expressecl ;rny opinion on the merits} of the case.

¶2832

HACJ (SP,J) & RY,J wP 2ll0l 2024 &batch

¶2833

¶2834

¶2835

The Writ Petitions are allowed to the cxtent indicted above.

¶2836

There shall be no order as to costs. Mi scellaneous petitions

¶2837

pending, ifany, shall stand closed

¶2838

SD'-P. GOWRI^SHANKAR ASSISTANT^REGISTRAR

/TTRUE^COPY//

ECTlON^gFFlcER

tEF JUSTICE^{SUJ9Y PAIrL} One Fair:coPY^{to the ACTING CH} (For His^LordshtPs Kind^Perusal)

¶2843

JUSTICE RENUKA^YARA One Fair OoPY^{to the Hon'ble SMT'} ' ''^- iEot^{Hqr LadYshiPsK} ind Perusal)

¶2844

¶2845

11 LBQqpeS, i. ib.-'t];i:I6!-9retary,^{union of hdiaMini$tryor Law Justice a@ poqqany} na Advocates Association^{Library, HighQqud}

¶2846

s' ad ry,^{CommercialTaxes, Secretariat'Hydel'4Q3d'qfate9f} na Union of^{lndia, ((Revenue)), NorthBlock' New D€lhi.} ,i?i'i#a:'",*iu,';,]lilll'#"#qprni

¶2847

,.[,.f;?fl

¶2848

m er "*s;3d]fl

¶2849

¶2850

¶2851

9- tfl

¶2852

oiri Division. MedchTl--M

¶2853

10.it. dircte, Malkajgiri^{Divisio n.'}

¶2854

ry, Revqlge^{(CT) Qgparlment, tuqrelaria!'HydgFb?,$'} 13. 1. 4 5

1,l 6

1S. la

¶2859

21 . The Chairman s- 500 004.^and Managing^{Director,Telangana StateHousing CorPora!'ton} Limited ,3-6-1M,^{Himayath nagar, Hyderabad 500029.}

¶2860

224

¶2861

22.The Princ pal Siecretary, Revenue Department (Commercial Taxes),

¶2862

^^^{Telalganz S-er:retariat,Hyderabad, Siate of Telangana.}

¶2863

The Depu'y Cc,mmrssion6r, (State Tax)-6, Commiisioner of rlommercial Taxes DeJ ra rt tre nt. HOD Division, C.T'Complex, t tampaif y f lVO.iaUr"alSOO 001

¶2864

24.The Assrsranr (lommissioner of state Tax, pu.pjagu_tta Divisic,n, Jubiree Hiils il, ^-^{!!ayu^rK'.l:hat {)omptex,Abids, HyOerEbif, #'l'anqana_500034} 25. I he.Secre 2'y, Unron of lndia, Ministry of Finahcel North Blor;k, New Delhi-

¶2865

26 3 ::::,1:l^1"^{g9r-r17 ro G qvernment} !evg4^{ue p,epartmen t ( C o mmercial Tax),} Hyoeraoac, tetanqana, State of Telanoarib .;. ,

¶2866

¶2867

" Jffn?Ri:fl'fi:fl,?"i centrar Boird ori.n?iid,rt faxqq end cusroms, GSr poricy

¶2868

28 The. {ssist;rnt C;ommissioner of Stqte TE}, p.Jnj"Sqtta Diyigion, Jubitee Hilts

¶2869

^^^{fv. M^r-v-qi.riushatcomptqr,4Q,g.e;ttyiie.#oaftii.Etantinasoobg?I"."'"""} 1'A[?3,.'b'"i]"#,:"'#H1b"d31(3r),BeEymPetilcir.els,?avHnieid.$tigq,

¶2870

,ffi {iilili?_:iHffi.aH:&:^[:?tsffi iffi^{ya:ep3l,.]!E3ll}i.*,,

¶2871

p#3t,,",,^{r; a, E n cta ve. Nearerre. ck eelri'ahfifi} qir,Idri 6-ii _;.t,,^(f'#;ai :

¶2872

t' I ['.3,T1?] i ffi ""HJ :l:f :t[?:l f 'la e ! t'E'0n9, .fl bove R Q' b rot he rs,

¶2873

32 I,.he Assisra nt commissioner pjl Sg-qipe.! Ciqgle, fli4ama had Diyision, gt,: : H,ff :5 ffi?/ i.l JB'.EBf^, N^e ai^ri 6'(G #diri, Hiitfi "H; d,'ril lt ii, u,o rhmissibner (sr), Basheerhggh-t cirqlq, AbiQq Divieion,

¶2874

q' ffiSl:il:i

¶2875

¶2876

225

¶2877

50.The Assistant^{Commissioner (StateTax)'Nacharam-1Circle' Malkaigiri} Division,^{HYderabad, Telanoana}

¶2878

51.The Assisrant^commrssrJnJ, i;rl.^{Adrlabadcircle Arlilabad Division, H.l'-lo} 9_ 6, 2nd Froor,^{crranora"rjEiJ"c.j"ipi=i 5;, Nad;,Dasnapur,4dilabad-}

¶2879

¶2880

226

¶2881

The Conrnrissrr>ner of State Tax, The State GST Department, State GST

¶2882

_^^{Commissioner Office, Nampally, Opp.to Gandhi Bhbvan,} HyO.raOiO-79 Joint s_er;n rtary, Union of lnd^ia,- Deiartment of Revenue lr,,linistry oi Finance, North Bloc <, Nr:w Delhi-1'1000'l

¶2883

!! {gtlt^C 9tn1 n ssioner (ST), Nizamabad^ Di.vision, Nizamabad, r etan gana u1 I he Deput / Commissioner (ST)STU-a Sarooinagar Division 3rd Ftoor, Gagan Vrhrr. Nampally, Hyder6bad-500 OO1.

¶2884

82 The Jornt⁽ rommissionbr (sT),. saroornSg'ar '. Division. 3rd Flo.r, Gagan Vihar, Nampally. lyoerabad-SO0 00i.

¶2885

83 Ihe Comrrrssioner of State Tax, CT gqmplel, Nampally Hyrlerabad Telangana 500 001-

¶2886

The Stater^-ax Officer (ST), S2roor Nag4g--lll, garoer Nagqr: Diviqion, Telangana

¶2887

95 Th^{e Asst(} TI laniTan a smmissioner (sr), E?Ioorl3fpr-rlf , saeef i!?9er Qiyipion,

¶2888

F6Q^e puty C OI I ode^rgpadSTU-O ':.. ,1^Crrcle,

¶2889

$ecu(iderat

¶2890

E7 The Assista Fa tC ,Hyd e rabad Rural Division 4th ra 6ad 50008 2

¶2891

88 Ihe Chief A TC;

¶2892

Fe Oep uly Con 1 p0 StateTaxC 91 the Assista Ci I tvts rpn 4th s, 2 fhe 91bt. r P lQn, T,G

¶2893

?. ili,.,.fltn:,T?'11 som-rllssie1er, Mahanl.eliFtrl:l- RR r.oa( 2 cirqtp, sec,bad 94. Assistlnt^{(l< ,mnlssiqner} (ST), MadhaRq; DC pffice, Madhapur , Hyderabad. e5 Manager Arrdhra^pr;des.h tufardn c[dBa1"tii" niu;B;;i iio,''sio"j[#i., '^{;r'-; --.1-}

¶2894

-^{Bazar, Hyderabad- 500012.':'} * Ii:,giB:x ;,:ffi's,'J!:fi l,s:Es:? rxt Fffilis uttq Divisi on s ru. 3, rvlavu r

¶2895

97 The Assisrarrt Comrpissiph'er qiState fi;: Srinas [!;'4"4,'"r;"J,l,i[,]tfi^{:i$ftf{r";rif#Ti,:'jt5t35*34ffi} l''sPunlesutta

¶2896

yq rre AsF,srar f (-;om"i.!3flTl'Eiili:H#J-ttt33itundeiariad Y:d"il##:E;!:f,,iltf^{B',?,i,:l3,tr,H38mll;gl8Xllt,Pu%tminerDlvisiqn} t'tiii1,r.'9i-r"te,'Fscrir(erabpd

¶2897

,"u"'fiiTill}i'fffi :?:"0:f,1!.s.-D,Y,ff 101, [hqATSis-tqhlCorfimisqiaaerST, eharminarQircte. Cnarminar 8,bl'.r(^{n erh Ftoor, cag?oyiharQlJitding, Nalr.pirail!,Hydqiaoao,SOO}

¶2898

1^02, 1$-l1i Ba-sleeilash'l Gircrq;, $biQq

¶2899

Ii,:$;s,',jllLf,"griSiqirer

¶2900

103 Jhe Ariist;nt ConimisEioner (S1;, Jeeiimetla- | eircle ;typerabad

¶2901

104- The Assistant cohmissioher sr, Mehdipatnam- t Gircre, Gharminar Div.is io r, Br h F toor, Gaganvrr^jr auiia i;s: NH;"ir; ;yd; frt:jl'U6b

¶2902

1. r fhe 001 Assistant Commissioner (ST), Nalgonda _ ll Circle, !.. ' ':.---: --'Nalgonda .^^ pivisio,r,tvliryalguda. 106. The Br.rnch Maiager, State Bank of lndia, Aler, y;dadri"tlhuvanagiri,

¶2903

107 Nalgon Ja. I ' I Assista rt c,mmissioner (ST), Keesara-il circre, saroor Nagar Division. Hyderabad.

¶2904

227

¶2905

108	TheAssistant Commissioner^{ST, BegumBazarCicle}'^Charminar^ oi"iiit",iiilir,ror,^{Gaganvihar6uild'ing,Nampally, Hyderabad-500}
109	001 iieoeputyCommissioner^{(ST)-2'O/oCommissionerof StateTax'} Enforcemenl Wing,^HYderabad.
110	A..i.tr"iCommisliorier^{(ST), Madhapur- VllCircle, Madhapur}
111
112
113
lto'
11q, 1,u
117,
1 ¹⁸
.119,
124. ,
1.21,
x22.
23, 1I
24,, : t
il 25t
1 2Q'
1 1 27; m
1 . 29'. .
,	th
30
1 ,
I 31,
:
x 3?,
33 1
134
	Rural Division,^{Hyderabad, Telangana}

¶2906

228

¶2907

135	TheAssistant Commissioner(ST),Madhapur-5 Circle,, lr4adhapur DrvrsionHyderabad Telangana
136	., . The Deputy Commissioner(ST) - 1, Enforcement Winr;, Office ofthe Corrmissioner ofCommercialTaxes,M.J,Road,Opplo Gandhi Bhavan,Hyderabad.
137	The Deputy Commissioner(ST),Enforcement- 5.Adcitional
.138
139
140
141
142
143
144
145
146
. 147.
148.
149
.150
151
152,
153.
154.
155
I56
157
iss	t, tQ P to
15e	Ad to
160	o to S
161	to P
. i62.	o to
i63,	to ne
64	to
. :l	ne
65, 1	to ne
66. 1	to
67 1	to ne(
68. i	to (
169.	to ne(
170.	to ne( S
171.	to i9 S ( R
ltz.	to )C ne( SRI
173.	to ;0 ne( 9Rl
174'	to C C: ne
. 175	to ;G ( ne EBI SRI
176.	to c c SRI
177.	to e c e n M/s.
178.	to OneCC SRI
179	to OneCC SRI
180	OneCC toSRIMd. SHABAZ,Advocate tOpUCl

¶2908

229

¶2909

One CC to SRI GADI^{PRAVEENKUMAR, Dy SOLICITOR GENERAL} oF rNDrA toPUCl 182 5r. iC to'Snis-wnnoop^{ooRlLLA,Special Govt Pleader for State} Tax IOPUCI 183 o;; bt to-dnt r,cuntrANYA^{KIRAN,AGP FoR srArE rAx [oPUC]} 184 i;; ca; t"-Gi^{Fon nEvtttuE,} fligh"courtfor^{the state of} ; Telanqana, at^Hyderabad. IOUTI 185. ii,J'c'Cf t" Gp Fb-n rt,tEubnl HEnlu^& f!v,^{Hsfr court ro1 lhe} .:' 186 Two^{CD CoPies} PSK 6.

230

HIGH COURT

HAC,J &

RY,J

DATED:2UA22025

coMMoN oRDER

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zo
t.-
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ii D 5i rrATC

¶2918

WRIT PETITION Nos,2t101 763 20418 20827 20903 20943 20997 217 Il 5 3 22334 2233 22526 22571 22679 22640 23341 26Q2s 6 2 l] t5 29477, 29756 30022 31003 31008 31025 31 6 ?2584 33003 33054 33070 3307 33086 332 0 33 0 975 34181 34598 35293 354 3 35503 355 0 3 58 35 3 3563 5736 35904 3s964 35987 35989 36 II ',! 38 36402 36421 36 25 3647',1 3658 1 3 3 ll 3 n it 682 6705 36730 36759 6 3 3677 a 36 79 3 99 3683 6837 36910 36945 969 37051 37 9 7.1 l n 3V1 ot'20-24 & 14 32 89 109 123 3.11 6 1 2I9 A8 .itl1 327 1 01 3 1474280 3044763307s2 35{534341 I 37 '157 5 7 774 1796 182s 99 2 363 25 3 \26 l 7 7 t] 2 0 94 848 o i2s Il 0 !t027ⁱ³¹³ 31 277 a n M9 1 ol2O2

¶2919

4Llgry.llc^{IHE WBtr PEflT!9NS} i WITHOUT COSTS

¶2920

M/s Dsv Air and Sea Private Limited v. The State of Telangana

Case brief

What is this about?

What did the court decide?

M/s Dsv Air and Sea Private Limited v. The State of Telangana

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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