M/s.New Maheswari Medical Agencies v. The Assistant Commissioner (St)
Case brief
What is this about?
Batch/common-order disposal of 13 Telangana HC writ petitions (02.04.2025; ACJ Sujoy Paul & Renuka Yara J) on UNSIGNED GST demand proceedings: Form GST DRC-01 show cause notices and Form GST DRC-07 orders under Section 73 CGST/SGST/TGST Acts 2017 set aside for want of manual/digital signature (Rule 26(3) CGST Rules), missing DIN, non-issue of DRC-01A per Rule 142(1A); consequential bank attachments (Form GST DRC-13) revoked; fresh proceedings permitted with limitation no bar; follows Telangana HC common order in W.P.No.21101 of 2024 batch dt.28.02.2025; constitutional pleas Arts. 14, 19(1)(g), 265; interest/penalty refs S.50, S.73(9), S.75 GST Acts; tax periods 2017-18 to 2020-21. Petitioners identified: BSR and Co.; M/s Pansea Pharma Ltd; M/s Pangea Pharma Ltd; Sai Krishna Fertilizers; M/s Suprav Agritech; M/s Sri Datha Sai Filling Station; M/s Yallanki Venkateswar; M/s Nexus Trading. Counsels: Shaik Jeelani Basha, S. Suri Babu, K. Laxma Reddy, Upadhyay Raghavender, Jai Kishan Solanki, B. Srinivas, G. Narendra Chetty, Siripuram Keshava vs Swaroop Oorilla (Spl.GP State Tax), Gadi Praveen Kumar (Dy.Sol.Gen.), Pulimamidi Shashidhar Reddy (SC Central Govt.), Dominic Fernandes (Sr.SC CBIC).