M/s.Tech Masters Vs The State of Telangana — GST and Indirect Tax | Telangana HC (2025)

M/s.Tech Masters Vs The State of Telangana — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Impugned GST notices/orders in all nine writ petitions set aside; consequential bank attachment(s), if any, revoked; liberty reserved to the respondents to issue fresh show cause notice(s)/order(s) in accordance with law, with limitation not to operate as a bar for the fresh exercise; writ petitions disposed of without expressing any opinion on the merits; no costs; pending interlocutory applications, if any, also stand closed.

Issue for consideration

Whether the impugned GST show cause notices and orders in these writ petitions, being unsigned (without physical/digital signature, e-signature or DIN), should be set aside in view of this Court's common order in W.P.No.21101 of 2024 & batch dated 28.02.2025. +1 more

Court's answer

Since the impugned notice(s) and order(s) in these writ petitions are unsigned, they are set aside, in view of the common order passed in W.P.No.21101 of 2024 & batch dated 28.02.2025.

Ratio / Principle

The consequential bank attachment, if any, arising from the impugned orders 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 bar for the respondents.ratio¶164
The writ petitions are disposed of without expressing any opinion on the merits of the case, and with no costs.obiter¶165

Detailed headnote1 paragraphs

Common order of a Division Bench of the High Court for the State of Telangana at Hyderabad (Acting Chief Justice Sujoy Paul authoring; Justice Renuka Yara on the Bench) disposing of nine writ petitions of 2025 (W.P.Nos.4560, 4600, 4611, 4689, 4790, 6412, 6428, 6486 and 6596 of 2025) challenging GST show cause notices and adjudication/demand orders in Forms GST DRC-01/DRC-07 (with DRC-08 rectification orders) issued under Section 73 of the CGST/SGST/TSGST Acts, 2017 for tax periods 2018-19 and 2019-20, on the ground that the notices/orders were unsigned - lacking physical/digital signature, e-signature or DIN - contrary to Rule 26(3) of the CGST Rules and without compliance with Rule 142(1A). On the joint submission of both sides, and in view of this Court's earlier common order in W.P.No.21101 of 2024 & batch dated 28.02.2025, the impugned notices/orders were set aside, consequential bank attachments were revoked, and liberty was reserved to the respondents to issue fresh show cause notices/orders in accordance with law, limitation not to operate as a bar for the fresh exercise. The petitions were disposed of without expressing any opinion on the merits, with no costs, and pending interlocutory applications were closed.

[³⁴⁴⁶ ]

..:\

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE THE ACTING CHIEF JUSTiCE SUJOY PAUL AND

THE HONOURABLE SMT JUSTICE RENUKA YARA

WRIT PETITION NOS:4560 4600 4611 4689 4790 6412 6428 6486 AND 6596 0F 2025

W.P.No.4560 of 2025

Between:

tt//s. Rockhopper Renewables (lndia) Private Limited, Sy. No.78 to^{82, 108,'110 to} 112, 115 lo 117, 119, 126, Andole Mandal, Dakoor Village,^{MedakDistrtict,} Telangana-502270. Rep. by its Director, Mr.Venkat^{N.K.K., aged about 42 years.}

.....PETITIONER

AND

The Joint Commissioner (ST), Nizamabad, Telangana.

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

The Union of lndia, Rep. by its Secretary,^{Ministryof Finance,North Block,} New Delhi - 1^'10 001 .

The Central Board of lndirect Taxes and Customs, Rep.^{by its Chairman'} I\ttinistry of Finance, Department of Revenue, North Block,^{Central Secretariat,} New Delhi - 100 001.

.....RESPONDENTS

Petition Under Article 226 of lhe Constitution^{of lndiaprayingthat in the} circumstances stated in the affidavit filed^{therewith, the High Court may be} pleased to issue Writ of Mandamus or any other appropriate^{Writ or Orderor} Direction declaring. (i) the action of the 1st^{Respondentin passingthe Orders,} dated 21 .O4.2O24, the Summary of the^{Orders in Form GST DRC-07'dated} 21 .04.2024, Adjudication Order, dated^{21 .O4.2024 and Suo-motuRectification}

Orders dated 30.Ct4.2024, Summery of the Rectification order ir Form DRC-08 dated 30.04,2024 and Rectification order to DRC-08 dated 30.04.11024,^passed by the 1St Respondent, levying CGST/SGST under Section 73 of the CGST/SGST Acl,2017, for the tax period 2018-19, without even issuing Form GST DRC-01A as contemplated under Rule 142(1A) of the Rules 2017, without signature of the officer concerned in the Notices and the Orders, dated 2r .O4.2)24,the Summary of the Orders in Form GST DRC-07, dated 21 .04.2024, Adjudication Order, dated 21.04.2024 and Suo-motu Rectification Order dated 30.04.2024, Summery of the Rectification order in Form DRC-08 dated 30.04.2024 and Recti'ication order to DRC-OB dated 30.04 2024 by lhe 1st Respondent, and without DIN and without even providing an opportunity of being heard to the Petitioner, as arbitrary, contrary to the prcvisions of the CGSTiSGST Acts 2017, and contrary to the Article 14 t 9 (i) (g) 21 and 265 of Constitution of lndia and consequently seGaside the Orders of the^'1't Respondent dated 21 .O4.2O24 and 30.04.2024 passed for the tax period 20'1ti-19 as illegal, null and void.

|.A.NO:1 OF 2025

Petition Under 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 Suspend the Operatic of the Order, dated 2'l .04.2024, Summary of the Orders in Form GST DRC-07, dated 21 .04.2024 Adjudication Order dated i.1.04.2024 and Suo-motu Rectification Order dated 30.O4.2024, Summery of the Rectification order in Form DRC-08 dated 30.04.2024 and Rectification order to DRC-08 dated 30.O4.2O24 passed by the 1st Respondent, for the tax period 2O,,8-19 under the CGST/SGST Acts 2017. pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

Counsel for the Petitioner : SRI SHAIK JEELANI BASHA

Counsel forthe Respondent Nos.1 & 2 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PI-.EADER FOR STATE TAX

Counsel forthe Respondent No.3 : SRI GAD| PRAVEEN KUMAR, DEpUTy SOLICITOR GENERAL OF INDIA

Counsel for the Respondent No.4 : SRt DOMINIC FERNANDES

.,, -\ a)

W.P.NO: 4600 OF 2025

Between:

M/s,Tech Masters, H.No. 1-7-361 to 3771720,7th^{Floor,ChenoyTrade Centre,} Parklane, Kalasiguda, Hyderabad, Telangana^-500003 Rep. by^{i-ts Sole Proprietor} Mr.Bhaskar Veera.

.....PETITIONER

AND

The State of Telangana, Department of Revenue^{(CommercialTax),} Secretariat, Hyderabad. Represented by its Secretary

The Union of lndia, Ministry of Einance, Department^{of Revenue, 15,} Safdarjung Road, New Deihi^-1 10001 Represented^{by its Secretary, New} Delhi.

The Assistant Commissioner^(ST), General Bazaar,^{Market Street} Hissamgunj, Secunderabad, Telangana.

.....RESPONDENTS

Petition Under Article 226 of the Constitution of lndia^{prayingthat in the} circumstances siated in the affidavit filed^{therewith, the High Court maybe} pleased to issue a Writ, Order or Direction, more^particularly in the^{nature of a} Writ of Certiorari,^quashing the lmpugned Order^{No. 2D360824109918Xdt.} 27.O8.2O24^passed by Respondent No.3^{as beingvoid illegal arbitrary, without} jurisdiction and consequently set aside the same.

|.A.NO:2 OF 2025

Petition under Section 151 CPC^praying that^{in the circumstances statedin} the affidavit filed in suppo( of the^petition, the High^{Courtmaybe pleasedto stay} all further^proceedings, including recovery^{proceedings pursuant to the Impugned} Order No. 2D360824109918X dt. 27.O8.2024^{passed by Respondent No.3.}

Counsel for the Petitioner : SRI P.S.S.KAILASH^NATH

Counsel forthe Respondent Nos.1 & 3 :^{SRISWAROOPOORILLA, LEARNED} SPECIAL GOVT PLEADER FOR STATE^{TAX, SRI T.JASWANTH KUMAR}

Counsel for the Respondent No.2^{: SRt GADI PRAVEENKUMAR'DEPUW} SOLICITOR GENERAL OF INDIA

W.P.NO: 4611 OF:2025

Between:

M/s,Tech Masters, H.No. 1-7-361 1o 3771720,7th Floor, Chenolr,Trade Centre, P."tlanq,^{KalasigurJa,Hyderabad,Telangana - 500003 Rep. by ils Sole Proprietor} Mr.Bhaskar Veera.

....PETITIONER

AND

'1 . The State of Telangana, Department of Revenue (Commercial Tax), Secretariat, l{yderabad. Represented by its Secretary.

The Union ol lndia, Ministry of Finance, Department of Revenr-re, 15, Safdarjung Fload, New Delhi - 110001 Represented by its Secretary, New Delhi.

The Assistant Commissioner (ST), General Bazaar, Market Street Hissamgunj, Secunderabad, Telangana.

.....RESPONDENTS

Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stal:ed in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, more particularly in the nature of a Writ of Certiorari, quashing the Order No. 2D3612230656791 dt. 30.12.2023, passed by Respondent No.3 as being void illegal arbitrary, without jurisdiction and consequently set aside the same.

|.A.NO:2 OF 2025

Petition under Section 15'1 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 proceedings, including recovery proceedings pursuant to the lmpugned Order No. 2D36122t30656791 dt.30.12.2023 passed by Respondent No.3.

Counsel for the Petitioner : SRI P.S.S.KAILASH NATH

Counsel forthe Respondent Nos.l & 3: SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR

Gounsel forthe Respondent No.2 : SRI GADI PRAVEEN KUMAR, DEpUry SOLICITOR GENERAL OF INDIA

\

W.P.NO: 46A9 OF 2025

Between:

Mls,Jai Durga Steels,, Plot No.8/A, SVCIE, Balanagar, Hyderabad^{Telangana-500} 037, represented by its Proprietor, Sri.Vijender Kumar Agarwal. -

.....PETITIONER

AND

Assistant Commissioner (ST), Fatehnagar Circle,^{Hyderabad Rural Division'} Hyderabad.

Deputy Commissioner^{(ST) (STU-2),} Hyderabad^{(Rural) Division, Hyderabad.}

The State of Telangana, represented by its Principal^{Secretary, Revenue} Department (Commercial Taxes), Telangana Secretariat,^Hyderabad.

.....RESPONDENTS

Petition Under Article 226 of the Constitution^{of lndia praying that in the} circumstances stated in the affidavit^{filedtherewith,the High Court maybe} pleased to issue- a Writ or Order or direction^particularly one in the^{nature of Writ} of Mandamus setting aside the impugned^{AssessmentOrderpassedby the} second respondent in Form GST^{DRC07, in ReferenceNo.2D360424089271C,} , dated 3OlO4l2O24, in raising a demand^{of tax of Rs.6,04,284 (CGST amounting to} Rs.3,02,142 SGST amounting to Rs.3,02,142^{fot the tax period 2018-19,that} have been uploaded in the GST^{portalwithout digitally signed whichis contraryto} the Rule 26 (3) of the CGST^{Rules 2017, as illegal} ,arbitrary,^{ab initio void,} contrary to the^provisions of CGST^{Act and Rules, 2017and TGSTAct and Rules,} 2017, conlrary to the law laid down by the^{judicial pronouncementof thisHon'ble} Court and Hon'ble High Courts of^{Delhi,Bombayand AndhraPradeshand} without authority of law.

I.A.NO:1 OF 2025

Petition Under Section 151 CPC^{praying that in the circumstances statedin} the affidavit filed in support of^{the petition, the High Court maybe pleased to} grant stay of all further proceedings arising in^{pursuance of the impugnedthe} impugned Assessment Order^{passedby the second respondent in FormGST} DRC 07, in Reference o.2D36O424089271C,^{dated 30.04.2024,for the tax period} 2018-19.

Counsel for the Petitioner : SRI S.SURI BABU

Counsel for the Respondents : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR

W.P.NO: 4790 OF 2025

Between:

M/s. Laxmi Narasirnha Enterprises, (Rep. by its Proprietor, Narencler Kokku) 12-1325/'l , Dettatreya C:olony, Mallepally, Hyderabad, Telangana- 500001 .

.....PETITIONER

AND

Assistant Commissioner (ST), Mehdipatnam -l Circle, Charminar Division, Hyderabad, Ielangana.

Union of lndia, Rep. by the Secretary, IVlinistry of Finance, No^'136- A, North Block, New Delhi.

3 Stqle of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

....,RESPONDENTS . Petition Uncer Article 226 ot lhe Constitution of lndia praving that in the circumstances stated in the affidavit filed therewith, the High Court may be' pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAI\4US declaring the action of the 1st Respondent in passing the impugned order dated 251812024 for the financial year 2019 - 2l'), without valid DlN, without physical/digital signature on the show cause notice as improper, illegal and consequently set aside the same.

!.A.NO:1 OF 2025

Petition Und,:r Section 151 CPC praying that in the circumstances stated in the affidavit filed irr support of the petition, the High Court may be pleased to grant stay of all further proceedings, including recovery of tax, pursuant to the impugned order passed by the 1st Respondent for the financial yeztr 2019-20.

Counsel for the Petitioner : SRI GADHAMSETTY NAGA GOURI SHANKAR

Counsel forthe Respondent Nos.1 & 3 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR

99yn:"]^{for the Respondent No.2 : SRt GADI PRAVEENKUMAR, DEPUW} SOLICITOR GENERAL OF ]NDIA

W.P. NO: 6412OF 2025

Between:

M/s. GPR Electrical and Automation Pvt. Ltd, O/o. D.No. 7-12-Dl3^66, Satyanaranapuram, Paravathpuram(V), Medipally(M), R.R.District,^Telangana; Rep.by its Director, Mrs.Gummi Vijaya Lakshmi, Wo. G.Praveen Kumar, Aged^about 39 years, Occ. Director, Fi.io. PIot No.D/366, Satyanarayanapuram, Paravathpuram(V), Medipally(M), R.R.District, Telangana..

.....PETITIONER

AND

The Assistant Commissioner (ST), Malkajgiri-1 Circle, Malkajgiri Division, Hyderabad, Telangana.

The State of Telangana, Rep. by its Principal Secretary; Revenue^(CT) Department, Telangana Secretariat, Hyderabad.

The Central Board of lndirect Taxes and Customs, Rep. by^{its Chairman,} Ministry of Finance, Department of Revenue, North Block, Central^Secretariat, New Delhi - 100 001 .

The Bank Manager, Union Bank of lndia Ltd., Chandrapuri Colony,^{L.B. Nagar} X Roads, Telangana.

.....RESPONDENTS

Petition Under Article 226 of the Constitution of lndia^{praying that in the} circumstances stated in the affidavit filed therewith, the^{High Courtmay be} pleased to issue a writ or order or direction more particularly one in the nature of Writ of Mandamus declaring the impugned Show Cause^{Notices along with} summary of Show Cause Notices in Form DRC-01^videRef.No. 2D36O522O14793H dt. 29.05.2022, Form DRC-01^vide Ref.No.ZD361223031559F dt. 18.12.2023, and^{impugned orderdated 25.04.2024} along with^proceedings in Form GST DRC-07^{vide Ref. No. 2D60424054423K} daled 25.04.2024, impugned order dated 25.04.2024^{along with proceedingsin} Form GST DRC-07 vide Ref No. 2D3601240004991^{dated 25.O4.2024, and} impugned order dated 03.02.2023 along^{with summary of the order in Form GST} DRC-07 vide Ref. No. 2D360223005598G^{dated 03.02.2023,passed by the 1st} Respondent for the tax^period 2018-19^{without having any signature as illegal,} arbitrary, apart from violative of Article^{14, 19(1} Xg)^{and 265 of the Constitutionof} lndia Consequently, set aside the same.

|.A.NO:1 OF 2025

Petition Under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the bank attachment notice issued in Form GST DRC-13 dated 16.01 .2025 under section 79(1XC) of GST Act, by the 1st respondent to the 4th respondent and also direct the 4th respondent to de-freeze the bank account of the petitioner, pending disposal of the writ petition.

l.A.NO:2 OF 2025

Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court ma1, be pleased to grant stay of all further proceedings pursuant to the impugnr:d order dated 25.04.2024 along with proceedings in Form GST DRC-07 -viee Ref. No. 2D60424O54423K dated 25.04.2024, impugned order dated 2i,.04.2024 along with proceedings in Form GST DRC-07 vide Ref. No.2D3601240004991 dated 25.O4.2O24, and irnpugned order dated 03.02.2023 atong with summary of the order in Form GST DRC-07 vide Ref. No. 2D3602230055S8G deied 03.02.2023 passed by the l st llespondent for the tax period 2018-19, pending disposal of the' writ petition.

Counsel for the Petitioner : SRI KOHIR BHASKAR REDDY

Counsel forthe Respondent Nos.1 & 2 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PI.EADER FOR STATE TAX

Counsel for the Respondent No.3 : SRI DOMINIC FERNANDES

Counsel for the Respondent No.4 : -

W.P.NO: 6428 OF 2025

Between:

M/s. Vidyuth Contnrl Systems Pvt Ltd, Sy.No.851, IDA lndustrial Area, Medchal, Malkajgiri - 501401 . A Company Registered under Companies Act, 1956 Represented by its Director, Sri Aligina Sarath Babu, Sio. Sri Chinavenkateswara Rao Aligina, Aged about 52 years, Rl/o. Hyderabad.

.....PETITIONER

'.-i-

AND

The Assistant Commissioner^(ST), General Bazar, Market Street,^Hissamgunj, Secunderabad, Telangana.

-2. State of Telangana, Rep. by its Principal Secretary (Revenue) Department, Telangana, Secretariat Buildings, Hyderabad.

.....RESPONDENTS

Petition Under Article 226 ot the Constitution of lndia^{prayingthat in the} circumstances stated in the affidavit filed thereWith, the High^Courtmaybe pleased to issue a writ, order or direction, more particularly in the nature of a writ of mandamus declaring Show Cause Notice in^{DRC - 01 dated31-05-2024} bearing Reference No. 2D3605240736918 and the consequent^{order in Form} DRC - 07 issued u/s. 73 of the TSGST Acl, 2017 dated^{2210812024bearing} Reference No. 2D360824083092A^passed by the 1st^{Respondent for the tax} period April, 2019 to March, 2020 under the provisions of TSGST Act, 2017^as being unsigned, void, arbitrary, illegal, violative of the^{principlesof naturaljustice} apart from being violative of Articles¹ a,¹⁹⁽¹ Xg)^{of the Constitutionof lndia and} consequently set aside the same.

|.A.NO:1 OF 2025

Petition under Section 151 CPC^praying that in the^{circumstancesstated in} the affidavit filed in support of the^petition, the^{High Court may be pleasedto stay} all further action including collection of disputed^{tax pursuant to the Show Cause} Notice in DRC - 01 dated 31-05-2024 bearing Reference^{No.2D3605240736918} and the consequent order in Form DRC^{- 07 issued u/s. 73 of the TSGST Act'} 2017 dated 22-08-2024 bearing Reference No. 2D360824083092A^{passedby the} 1 st Respondent for the tax^period April, 20'19^{to March,2020underthe provisions} ofTSGST 4ct,2017.

Counsel for the Petitioner : SRI A.V.RAGHU^RAM

Gounsel for the Respondents : SRI SWAROOP^{OORILLA, LEARNEDSPECIAL} GOVT PLEADER FOR STATE TAX

W.P.NO: 6486 OF 2025

Between:

Mls Right Choice Bags, Rep. by its Sole Proprietor Mr. Shah Nawaz Alain, 12148711)111151/9, Huda Colony, Asif Nagar, Hyderabad, Telangana, 900028

....PETITIONER

AND

1 . The Assistarrt Commissioner, Mehdipatnam-ll Circle, Charminar Division, T.G. 2. The Commissioner of State Tax, The State GST Department, State GST Commission,ar Office. Nampally, Opp to Gandhi Bhavan, Hyderabad.

The State of Telangana, Rep. by its Principal Secretary. Revenue (CT) Department, Hyderabad.

.....RESPONDENTS

Petition Under Article 226 ot lhe Constitution of lndia praving that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issuq \A/rit of Mandamus or any other appropriate irurit, or order or direction declaring the impugned Order vide reference no. 2D360424091632C dated 30.04.2024 irnd Show cause notice vide reference no. LD3i60522 027393K dated 3 1 .05.2022 cannot be sustained as the impugned Show :;ause notice is unsigned i.e was neither digitally signed nor verified through e-signature as envisaged/specified under rule 26(3) of CGST rules, 2017 and are to be setaside.

i.A.NO.1 0F 202s

Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed irr support of the petition, the High Court may be pleased to suspend the operation of the Order in form GST DRC-07 vide reference No. 2D36O424O91632C dated 30.04.2024 issued by the 1st Respondent. passed for the tax period 2018-19 under the provisions of the Act.

Counsel for the Petitioner : SRI JAI KISHAN SOLANKT

Counsel for the Respondents : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR

:-1

W.P.NO: 6596 OF 2025

Between:

M/s Right Choice Bags,, Rep. by its Sole Proprietor^{Mr. Shah NawazAlam,12-1-} 4B7lbli1l5119, Huda Colony, Asif Nagar, Hyderabad, Telangand,^500028.

.....PETITIONER

AND

State Tax Officer-1 , Mehdipatnam-ll, Circle. Charminar^{Division,T.G.}

The Assistant Commissioner., Mehdipatnam-ll Circle,^{Charminar Division, T.G}

The Commissioner of State Tax, The State^{GST Department, State GST} Commissioner Office, Nampally, Opp. to Gandhi^{Bhavan,Hyderabad}

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

.....RESPONDENTS

Petition Under Article 226 of the Constitution^{of Indiaprayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Courtmay be} pleased to issue Writ of Mandamus or any other appropriate writ,^{or order or} direction declaring a) That the^{impugnedOrders vide referencenos.} 2D36O82411091 11 dated 27.08.2024 and^{2D360824107366A dated26.08.2024} and Show cause notices vide reference^{nos.2D360524063326Ddated} 30.O5.2024 and 2D360522027416K dated^{31 .O5.2022cannotbe sustained as the} impugned Show cause notices and^{ordersare unsigned i.e. were neither digitally} signed nor verified through e-signature as^{envisaged/specified under rule 26(3) of} CGST rules, 2017 and are to be set-aside or^{(b)That, alternativelythe impugned} orders^passed solely on account that^{petitioner had not filed a reply cannotbe} sustained, hence, the matter is^{remitted back to the Proper Officer for re-} adjudication.

|.A.NO:1 OF 2025

Petition Under Section :151 CPC^{praying that in the circumstances statedin} the affidavit filed in support of^{the petition, the High Court may be pleased to} suspend the operation of the^{Orders in Form GSTDRC-07vide reference nos'}

2D36082411091'l 1 dated 27.08.2024 and 2D360824107366A daled 26.08.2024 issued by the 1st .and 2nd Respondent, for the financial year 2019-20 under the provisions of the Act.

Counsel for the Petitioner : SRI JAI KISHAN SOLANKI

Counsel for the Respondents : SRI SWAROOP OORILLA, LEARNED SPECTAL GOVT PLEADER F:OR STATE TAX

The Court made the following COMMON ORDER

t I

l I i :, , i

I

THE HON'BLE THE ACTING CHIEF WSTICE^{SUJOY PAUL}

AND

THE HON'BLE SMT. WSTICE RENUKA YARA

WRIT PETITION Nos.456O, 4600' 4611' 46a9,4790, 64L2.6424, 6486 and 6596 of 2o25

COMMON ORDER:^(Per the Hon'ble the Acting Chief^{JusticeSujog Paul)}

Learned counsel Sri Shaik Jeelani Basha, Sri^{Kailash Nath} P.S.S., Sri S.Suri Babu, Sri Gadhamshetty^Naga Gouri^Shankar, Sri Kohir Bhaskar Reddy, Sri Jai Kishan^Solankiand Ms.K.Prabhabati, Iearned counsel representing Sri^A.V.Raghu Ram, for the petitioners and Sri Swaroop Oorilla,^learned Special Government Pleader appearing^{for State Tax.}

Regard being had to the similitude of the^questions invoived, on the^joint request of^{learned counsel for the parties,} \ the matters are analogously^{heard and decided by this common} order.

(

Learned counsel for the^petitioners and^{learnedSpecial} Government Pleader for^{State Tax submittedthat sincethe} impugned notice(s) and^{order(s) are unsigned,the same may be}

2

set'aside in view of the common order passed in W.p.No.21lO1 of 2024 & brrtch, dated28.O2.2O2S.

4 Accordingly, the impugned notice(s) and order,,s) in these Writ Petittons are set aside. The consequeltial barrk attachment(r;), if any, shall also stand revoked. Liberty 1S reserved to the respondents to issue fresh sL:ow cause notice(s)/ order(s) in accordance with law and, for undertaking this exercise alresh, the limitation will not be a [s.,11" for the respondents.

5 The Writ Petitions are disposed of without exprr.rssing any oprnion on the merits of the case. No costs.

Interlo<:utory applications, if any pending, shall also stal

closed

//TRUE COPY//

SD/.N. S HARI ASSISTANT REGI TRAR I

SECTION OFFICER

To

The state Tax officer-1, Mehdipatnam-il, circre. charminar Division, T.G.

The Assistant commissioner, Mehdipatnam-[ circre, charminrar Division, T.G

The commissioner of state Tax, The state GST Department, rstate GST

Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad

The Principar secretary, state of reiangana, Revenue lcrybepartnrent, Hyderabad.

The Joint Corrrmissioner (ST), Nizamabad, Telangana.

The secretary, Union of rndia, Ministry of Financel North Brock, New Derhi - 110 001.

The Chairman, Central B_oard of lndirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Brock, centrar Secretari"t, ru!* o"rni - 100 00'1.

S The secretan/, Department of Revenue (commerciar rax), secretariat, state of Telangana at Hyderabad.

9' The secretarlr, Union of rndia,.I\4inistry of Finance, Department of Revenue, 15, Safdarjun,E Road, New Dethi _i 10b0 j , New Delhr.

(*-

-r&.d

F 7^-<- -

-{.&-*.sx--_

1 0. The Assistant Commissioner^{(ST), GeneralBazaar; Market Street} Hissamgunj, Secunderabad,^Telangana.

11.The Assistint Commissioner^{(ST), Falehnagar Circle, HyderabadRural} Division, Hyderabad.

'l 2. The Deputy Commissioner (ST) (STU-2)' Hyderabad (Rural) Division' Hyderabad.

1 3. The Principal Secretary,^{Revenue Department (Commercial Taxes),} Telangana Secretariat,^{State of Telangana at Hyderabad'}

14.The Alsistant commissioner^{(ST), Malkajgiri-1 circle,MalkajgiriDivision,} Hyderabad, Telangana.

The Bank Managei,^{UnionBank of lndia Ltd.,Chandrapuri Colony'L'B' Nagar}

.' u. 5ff Soia-3'fli3Xl?.'r roN so LAN Kr, Advocate top ucl

17.One CC to SRI SWAROOP^{OORILLA, LEARNED SPECIAL GOVT} PLEADER FOR STATE^{TAX Advocate} IOPUCI

18.One CC to SRI A.V.RAGHU^{RAM, Advocate (OPUC)}

19.One CC to^SRI SHAIKJEELANI^{BASHA,Advocate (OPUC)}

20.OneCCtoSRIGADIPRAVEENKUMAR,DEPUTYSOLICITORGENERAL OF INDIA, Advocate^(OPUCC)

21.One CC to SRI DOMINIC^{FERNANDES, Advocate (OPUC)}

22.One CC to SRI^{P.S-S.KAILASH NATH, Advocate (OPUC)}

One CC to SRI^{T.JASWANTHKUMAR,Advocate (OPUC)}

24.One CC to SRI S.SURI^{BABU, Advocate (OPUC)}

25.One CC to SRI GADHAMSETTY^{NAGA GOURI SHANKAR, Advocate} (oPUC)

26.bne CC to SRI KOHIR^{BHASKARREDDY,Advocate (OPUC)}

27.OneCC to SRI A.V.RAGHU^{RAM, Advocate (OPUC)}

28.Two CD CoPies SA LS

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' DATED:1210312025

COMMON ORDER

WP.NOS: 4560, 4600, 4611, 4689, 4790, 6412, 6429, 6486 AND 6596 0F 2025

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DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS. pL<sup>,, e/ B l,<" l-4

Parties & counsel

AI extract

petitioner
M/s. Rockhopper Renewables (India) Private Limited (Rep. by its Director Mr. Venkat N.K.K.)¶11
Shaik Jeelani Basha
respondent
The Joint Commissioner (ST), Nizamabad, Telangana¶14
Swaroop Oorilla
respondent
The State of Telangana (Rep. by its Principal Secretary, Revenue (CT) Department)¶15
Swaroop Oorilla
respondent
The Union of India (Rep. by its Secretary, Ministry of Finance)¶16
Gadi Praveen Kumar
respondent
The Central Board of Indirect Taxes and Customs (Rep. by its Chairman)¶17
Dominic Fernandes
petitioner
M/s Tech Masters (Rep. by its Sole Proprietor Mr. Bhaskar Veera)¶30
P.S.S. Kailash Nath
respondent
The State of Telangana, Department of Revenue (Commercial Tax), Rep. by its Secretary¶33
Swaroop Oorilla, T. Jaswanth Kumar
respondent
The Union of India, Ministry of Finance, Department of Revenue, Rep. by its Secretary¶34
Gadi Praveen Kumar
respondent
The Assistant Commissioner (ST), General Bazaar, Secunderabad¶35
Swaroop Oorilla, T. Jaswanth Kumar
petitioner
M/s Tech Masters (Rep. by its Sole Proprietor Mr. Bhaskar Veera)¶45
P.S.S. Kailash Nath
respondent
The State of Telangana, Department of Revenue (Commercial Tax), Rep. by its Secretary¶48
Swaroop Oorilla, T. Jaswanth Kumar
respondent
The Union of India, Ministry of Finance, Department of Revenue, Rep. by its Secretary¶49
Gadi Praveen Kumar
respondent
The Assistant Commissioner (ST), General Bazaar, Secunderabad¶50
Swaroop Oorilla, T. Jaswanth Kumar
petitioner
M/s Jai Durga Steels (Rep. by its Proprietor Sri Vijender Kumar Agarwal)¶61
S. Suri Babu
respondent
The Assistant Commissioner (ST), Fatehnagar Circle, Hyderabad Rural Division¶64
Swaroop Oorilla, T. Jaswanth Kumar
respondent
The Deputy Commissioner (ST) (STU-2), Hyderabad (Rural) Division¶65
Swaroop Oorilla, T. Jaswanth Kumar
respondent
The State of Telangana (Rep. by its Principal Secretary, Revenue Department (Commercial Taxes))¶66
Swaroop Oorilla, T. Jaswanth Kumar
petitioner
M/s Laxmi Narasimha Enterprises (Rep. by its Proprietor Narendra Kokku)¶75
Gadhamsetty Naga Gouri Shankar
respondent
The Assistant Commissioner (ST), Mehdipatnam-1 Circle, Charminar Division, Hyderabad¶78
Swaroop Oorilla, T. Jaswanth Kumar
respondent
The Union of India (Rep. by the Secretary, Ministry of Finance)¶79
Gadi Praveen Kumar
respondent
The State of Telangana (Rep. by its Principal Secretary, Revenue (CT-II) Department)¶80
Swaroop Oorilla, T. Jaswanth Kumar
petitioner
M/s GPR Electrical and Automation Pvt. Ltd (Rep. by its Director Mrs. Gummi Vijaya Lakshmi)¶89
Kohir Bhaskar Reddy
respondent
The Assistant Commissioner (ST), Malkajgiri-1 Circle, Malkajgiri Division, Hyderabad¶92
Swaroop Oorilla
respondent
The State of Telangana (Rep. by its Principal Secretary, Revenue (CT) Department)¶93
Swaroop Oorilla
respondent
The Central Board of Indirect Taxes and Customs (Rep. by its Chairman)¶94
Dominic Fernandes
respondent
The Bank Manager, Union Bank of India Ltd., Chandrapuri Colony, L.B. Nagar¶95
petitioner
M/s Vidyuth Control Systems Pvt Ltd (Rep. by its Director Sri Aligina Sarath Babu)¶108
A.V. Raghu Ram, K. Prabhabati
respondent
The Assistant Commissioner (ST), General Bazar, Market Street, Hissamgunj, Secunderabad¶112
Swaroop Oorilla
respondent
The State of Telangana (Rep. by its Principal Secretary (Revenue) Department)¶113
Swaroop Oorilla
petitioner
M/s Right Choice Bags (Rep. by its Sole Proprietor Mr. Shah Nawaz Alam)¶122
Jai Kishan Solanki
respondent
The Assistant Commissioner, Mehdipatnam-II Circle, Charminar Division, T.G.¶125
Swaroop Oorilla, T. Jaswanth Kumar
respondent
The Commissioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Hyderabad¶125
Swaroop Oorilla, T. Jaswanth Kumar
respondent
The State of Telangana (Rep. by its Principal Secretary, Revenue (CT) Department)¶126
Swaroop Oorilla, T. Jaswanth Kumar
petitioner
M/s Right Choice Bags (Rep. by its Sole Proprietor Mr. Shah Nawaz Alam)¶136
Jai Kishan Solanki
respondent
The State Tax Officer-1, Mehdipatnam-II Circle, Charminar Division, T.G.¶139
Swaroop Oorilla
respondent
The Assistant Commissioner, Mehdipatnam-II Circle, Charminar Division, T.G.¶140
Swaroop Oorilla
respondent
The Commissioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Hyderabad¶141
Swaroop Oorilla
respondent
The State of Telangana (Rep. by its Principal Secretary, Revenue (CT) Department)¶142
Swaroop Oorilla

Coram

AI extract

Sujoy Paul (Acting Chief Justice)author¶6
Renuka Yaramember¶7