Ruby Internation and Trading Co. Vs Assistant… — GST and Indirect Tax | Telangana HC (2025)

Ruby Internation and Trading Co. Vs Assistant… — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Impugned unsigned show cause notices and orders set aside; consequential bank attachments revoked; liberty to respondents to issue fresh notices/orders in accordance with law with limitation no hurdle; writ petitions disposed of without opinion on merits and without costs; pending interlocutory applications closed.

Issue for consideration

Whether the impugned show cause notices (Form GST DRC-01) and orders (Form GST DRC-07) issued by the Respondent No.1 GST officers, being unsigned (and in some petitions additionally without DIN or without Rule 142(1A)/DRC-01A compliance), are liable to be set aside. +2 more

Court's answer

Since the impugned notice(s) and order(s) are unsigned, they are set aside, in view of this Court's common order in W.P.No.2110L of 2024 & batch dated 24.02.2025.

Ratio / Principle

The consequential bank attachment(s), if any, shall also stand revoked.

Key takeaways

Liberty is reserved to the respondents to issue fresh show cause notice(s)/order(s) in accordance with law, and for undertaking that exercise afresh the limitation will not be a hurdle.ratio¶126
The writ petitions are disposed of without expressing any opinion on the merits of the case, with no costs.ratio¶127
Interlocutory applications, if any pending, shall also stand closed (sentence completed at the start of the next paragraph).

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad (Sujoy Paul, Acting Chief Justice & Renuka Yara, J.; common order per Sujoy Paul, ACJ), 06.03.2025 - Six writ petitions (W.P.Nos.3766, 3802, 5613, 5616, 5625 & 5752 of 2025) by assessees challenging GST show cause notices (Form DRC-01) and assessment/demand orders (Form DRC-07) issued by State Tax officers for tax periods 2017-18 to 2019-20 on the ground that they bear no signatures, and in several petitions also lack DIN or the Rule 142(1A)-contemplated DRC-01A communication; ancillary grievances include bank attachments/lien, a garnishee notice in DRC-13 (S.79(1)(c)), and (W.P.5625) a constitutional challenge to Notification No.79/2020 and G.O.Ms No.24 amending Rule 142(1A). Held, following this Court's common order in W.P.No.2110L of 2024 & batch dated 24.02.2025: the unsigned impugned notices and orders are set aside; consequential bank attachments stand revoked; respondents have liberty to proceed afresh with fresh notices/orders, limitation not being a hurdle; petitions disposed of without expressing any opinion on the merits; no costs; pending interlocutory applications closed.

Parties & counsel

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petitioner
Ruby lnternation and Trading Co., Rep by its Proprietor Mr. Mustufa Haji (petitioner in W.P.Nos.3766 & 3802 of 2025)¶9
K.P. Amarnath Reddy
petitioner
M/s. Friends Movie Creations, rep. by its Partner Sri Vasireddy Ravindra Nath (petitioner in W.P.No.5613 of 2025)¶47
S. Suri Babu
petitioner
M/s. Marthala lndrasena Reddy/Siva Shakthi Marketing, rep. by its Proprietor M. lndrasena Reddy (petitioner in W.P.No.5616 of 2025)¶60
G. Narendra Chetty
petitioner
M/s. D Vois Communications Private Limited, rep. by its CFO Mrs. Ranjini Ramesh (petitioner in W.P.No.5625 of 2025)¶77
P. Venkata Prasad
petitioner
M/s. Gl Retail Private Limited, rep. by its Director Mr. Ramu Annamali (petitioner in W.P.No.5752 of 2025)¶95
Shaik Jeelani Basha
respondent
Assistant Commissioner (State Taxes), Mahankali Street-RP Road Circle, Secunderabad Division (Respondent No.1 in W.P.Nos.3766 & 3802 of 2025)¶31
Swaroop Oorilla
respondent
State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department¶32
Swaroop Oorilla
respondent
Union of India (rep. by its Secretary (Revenue))¶33
B. Mukherjee
respondent
ICICI Bank, M.G. Road Branch, Secunderabad (Respondent No.4 in W.P.Nos.3766 & 3802 of 2025)¶34
respondent
Assistant Commissioner (ST), Abids Division, Hyderabad (Respondent No.1 in W.P.No.5613 of 2025)¶50
Swaroop Oorilla
respondent
Assistant Commissioner (ST), Keesara-II Circle, Malkajgiri Division (Respondent No.1 in W.P.No.5616 of 2025)¶139
Swaroop Oorilla
respondent
Assistant Commissioner (ST), Begumpet-2 Circle, Begumpet Division (Respondent No.1 in W.P.No.5625 of 2025)¶80
Swaroop Oorilla
respondent
Central Board of Indirect Taxes and Customs (CBIC), GST Policy Wing, New Delhi (Respondent No.4 in W.P.No.5625 of 2025)¶83
Dominic Fernandes
respondent
Assistant Commissioner (ST), Saroornagar-1 Circle (Respondent No.1 in W.P.No.5752 of 2025)¶98
Swaroop Oorilla
respondent
Deputy State Tax Officer, Saroornagar-1 Circle (Respondent No.2 in W.P.No.5752 of 2025)¶99
Swaroop Oorilla
respondent
Branch Manager, HDFC Bank, T. Nagar Branch, Chennai (Respondent No.4 in W.P.No.5752 of 2025)¶101

Coram

AI extract

Sujoy Paulauthor¶118
Renuka Yaramember¶5