Disposed

M/s.Friends Movie Creations, v. Assistant Commissioner (St)

Telangana HC6 Mar 2025WP/5613/2025

Case brief

AI extract

What is this about?

Batch of writ petitions challenging unsigned GST show cause notices and DRC-07 orders lacking DIN. Following a common order in W.P.No.21101 of 2024 & batch dated 24.02.2025, the court set aside the impugned notices and orders, revoked consequential bank attachments, and permitted fresh proceedings.

What did the court decide?

Impugned notices and orders set aside; bank attachments revoked; liberty to issue fresh show cause notices/orders with limitation not a hurdle; no costs.

M/s.Friends Movie Creations, Vs Assistant… — GST and Indirect Tax | Telangana HC (2025)

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I^s446 ]

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

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THURSDAY,THE SIXTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA

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WRIT PETITION NOs: 3766 3802 5613 5616 s625 &57520F 2025

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WRIT PETITION NO: 3766 OF 2025

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Between:

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Ruby lnternation and Trading co, Rep by its Proprietor Mr. Mustufa Haji, 5-516114, SIF, LTS, Secunderabad, Hyderabad, Telangana^- 500003..

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...PETITIONER

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AND

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1 Assistant Commissioner (State Taxes), Mahankali Street-RP Road^Circle, Secunderabad Division, Telangana.

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2 State of Telangana, rep. by its Secretary lo Government,^{(Revenue), State} Tax Department, Secretariat, Hyderabad.

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3 Union of lndia, (rep. by its Secretary^(Revenue)), North Block,^{New Delhi.}

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4 lClCl Bank, Rep. by its Branch Manager,^tVl.G. Road Branch, Secunderabad.

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...RESPONDENTS

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Petition under Article 226 ot the Constitution of^{lndia praying that in the} circumstances stated in the affidavit filed therewith, the^{High Courtmay be} pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction by sefting aside the impugned Show Cause^{Notice dt. 3OlO5l2O22along} with proceedings in Form GST DRC-01^{videRef. No. 2D3605220204191 dt.} 3OtO5t2O22 and Order dated 2610412024^{alongwith proceedings in FormGST} DRC-07 vide Ref. No. 2D36O424082659X dt.^{2910412024 issuedby the 1st} Respondent for the tax^period April, 2018 to^{March, 2019without havingany} signatures as illegal and contrary to the^{provisions under the Central Goods and} Service Tax Act, 2017 and the Telangana^{Goods and Services Tax Acl,2017'} andvoid in absence of non-compliance of Rule^{142 (1A) of the Central Goods and} Service Tax Rules, 2017 and Telangana^{Goods and ServicesTax Rules' 2017}

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lA NO: 1 OF 2025

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Petition under Section 151 CPC praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Cou( may be^pleased to^grant stay of all further proceedings pursuant to the impugned Order dated 26.04.2024 along with proceedings in Form GST DRC-07 vide Ref No. 2D360424082659X d1.29.04.2024 issued by the 1st Respondent for the tax^period April, 20'18 to March, 2019 under the Central Goods and Service Tax Act,²⁰¹ 7 and the Telangana Goods and Services Tax Act, 2017pending disposal of the Writ Petition as otherwise the Petitioner will be^put to severe loss and hardship.

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lA NO: 2 OF 2025

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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 declare that the recovery proceedings initiated as illegal and direct the 1st Respondent to revoke the lienon the account of the Petitioner with the 4th Respondent

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Counsel for the Petitioner: SRl. K P AMARNATH REDDY

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Counsel for the Respondent Nos.1&2:SRl SWAROOP OORILLA Special Govt Pleader for State Tax

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Counsel for the Respondent No.3: SRI B. MUKHERJEE REP., FOR SRI GADI PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA

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Counsel forthe Respondent No.4: --

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WRIT PETITION NO: 3802 OF 2025

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Between:

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Ruby lnternation and Trading Co., Rep by its Proprietor Mr. Mustufa Haji, 5-5161 14, SIF, LTS, Secunderabad, Hyderabad,.Telangana - 500003.

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.PETITIONER

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AND

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1 Assistant Commissioner (State Taxes), Mahankali StreelRP Road Circle, Secunderabad Division, Telangana.

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2 State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat, Hyderabad.

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Union of lndia. (rep. by its Secretary (Revenue)), No(h Block, New Delhi.

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lclcl Bank, Rep. by its Branch Manager, M.G. Road Branch, Secunderabad.

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...RESPONDENTS

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Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased

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to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned Show Cause Notice dt. 30.05.2022 along with proceedings in Form GST DRC-01 vide Ref. No. 2D3605220204460 dt.30.05.2022 and Order dated 19.08.2024 along with proceedings in Form GST DRC-07 vide Ref. No. 2D36O824139361C dt. 30.O8.2o24issued by the 1st Respondent for the tax period April,20l9 to March,2020without having any signatures as illegal and contrary to the piovisions under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax,Act, 2017, andvoid in absence of noncompliance of Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017and Telangana Goods and Services Tax Rules, 2017

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lA NO: 1 OF 2025

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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 declare that the recovery proceedings initiated as illegal and direct the 1st Respondent to revoke the lien on the account of the Petitioner with the 4th Respondent

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lA NO: 2 OF 2025

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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^grant stay of all further proceedings^pursuant to the impugned Order dated 19.08.2024 along with proceedings in Form GST DRC-07 vide Ref. No. 2D360824139361C dt.30.08.2024issued by the 1st Respondent for the tax^period April, 2019 to March, 2020 under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 201 7 pending dispbsal of the Writ Petition^as othenrise the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRl. K P AMARNATH REDDY Counsel for the Respondent Nos.1&2:SRl SWAROOP OORILLA Special Govt Pleader for State Tax

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Counsel for the Respondent No.3: SRI B. MUKHERJEE REP., FOR SRI GADI PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: --

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WRIT PETITION NO:5613 OF 2025

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Between:

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M/s.Friends Movie Creations, MIG 82, 3rd Floor, Sreeja Building,^Tanisha Nagar, Huda Layout, Manikonda, Hyderabad, Telangana- 500^089, represented by its Partner, Sri Vasireddy Ravindra Nath.

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...PETITIONER

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AND

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Assistant Commissioner (ST), Abids Division, Hyderabad.

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The State of^-Ielangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyd-erabad.

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...RESPONDENTS

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Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ or Order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned Assessment Order passed by the first respondent in Fornr GST DRC 07, in Reference No.2D361223017741E, dated 10.12.2023, in raising a demand of tax of Rs.14,16,389/-, (CGS-I' amounting to Rs.7,08,'194l- SGST amounting to Rs.7,08,1941-) and atso penalty of Rs..1 ,41 ,638/,^{(CGST amounting} to Rs.70,819/- SGST amounting to Rs. 70,8190, thus totaling to Rs.15,58,0271-, for the tax period 2017-18, that have been uploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rules 2017, and without DIN Number, as illegat ,arbitrary, ab initio void, contrary to the provisions of CGST Act and Rules, 20i7 and TGST Act and Rules, 201 7, contrary to the law laid down by the judicial pronouncement of this Hon'ble Court and Hon'ble High Courts of Delhi, Bombay and Andhra pradesh and without authority of law

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lA NO: 1 OF 2025

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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 pending disposal of the writ Petition grant stay of all further proceedings arising in pursuance of the impugned Assessment order passed by the first respondeni in Form GST DRC - 07, in Reference No.2D361223O17147E, dated 10.12.2023, for the tax period 2017-18

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Counsel for the Petitioner: SRl. S SURI BABU

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Counsel for the Respondents: SRI SWAROOP OORILLA Special Govt pleader for State Tax

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WRIT PETITION NO: 5616 OF 2025

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Between:

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M/s. Marthala lndrasena Reddy/siva Shakthi Marketinq. Raiaraieshwari Garden, Flat NO. 630, Yapral, Sainikpuri, Beside Kapra tak!, Se6unrjeraOad, Telangana - 500087, rep by its^pioprietor M. lndrasena Reddy. Age. 36 years.

...PETITIONER

AND

1 The Assistant commissioner (sr), Keesara-ll circle, Malkajgiri Division, 5-9?!9.,5t<sup>Flogr,.C- Block, Mayur (ushat Comprex,Beside Cfr"ermii. nous-, - Hyderaoact, I etangana - 500001.

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2 The State.of Telangana, Rep. by the principal Secretary to the Government, Revenue (CT) Department, Telangana Seiretariat Buil<iing, Hyderabad, Telangana.

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3 The Union o! l1.d!a, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi -1 10001.

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...RESPONDENTS

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Petition under Article 226 oI the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court hay be pleased to issue and appropriate writ, order or Direction more particularly in the nature of MANDAMUS declaring that the impugned Assessment order paised by the First Respondent vide DlN. cSI/36ABep1 174A1ZTt2O1g-20, dated 3O-OB-1O24, t.w. Rectification order, vide Reference No. 2D3609240036364, dated 03-09-2024 under Section 73 of the GST Acts, 2017,,for the Financial year 2019-20, which does not contain any electronically generated DlN, which does not contain any Signature/Digital signature of the First Respondent, and which was passed without physically serving the show cause Notice, reminders and personal hearing notice on the Petitioner, and pursuant to Show cause Notice which itself does notiontain electronically generated DIN and signature/Digital signature, as invalid, deemed to have never been issued, not orders in the eye of law, arbitrary, violative of the principles of natural justice, and even on merits not sustainable and illegal and consequently set aside the same

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lA NO: 1 OF 2025

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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 grant stay of all further proceedings, including recovery of tax, penalty and inteiest, pursuant to the impugned Assessment order passed by the First Respondent vide DlN. GST/36ABQP1174A1ZT1 2O19-2O, dated 30-08-2024, r.w. Rectification Order, vide Reference No. 2D3609240036364, dated 03-09-2024, under Section 73 of the GST Acts, 2017, for lhe Financial Yeat 2O19-2O

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Counsel for the Petitioner: SRt. G NARENDRA CHETTY

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Counsel for the'Respondent Nos.1&2: SRI SWAROOP OORILLA Special Govt Pleader for State Tax

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Counsel for the Respondent No.3: SRI B.MUKHERJEE REp., FOR SRt cADt PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA

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WRIT PETITION NO: 5625 OF 2025

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Between:

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M/s. D Vois Communications Private Limited, having address al 1-8-741 , 1st, New 2212 R'l-, Prakash Nagar, Begumpet, Hyderabad, Telangana- 500016 Represented by its CFO, Mrs. Ranjini Ramesh aged about 33 years, W/o. Sulesh A M, R/o. 303, 2618, B Block, Oceahus Royate Apartments, Rajarajeshwari Temple, Vishweshwara Nagara, Mysore, Kamataka- 570008

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,..PETITIONER

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AND

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The Assistant Commissioner (ST), Begumpet-2 Circle, Begumpet Division, H. No. 6-3-789, Sth Floor Pavani Prestige, Ameerpet, Hyderabad S00 016

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2 State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana

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3 Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10 001

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

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...RESPONDENTS

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Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring. a) The impugned Show cause notice in the Form DRC-OI vide reference no. 20361121027844M dated 14.11.2O21 and impugned order vide DRC 07 ref. no. 2O36O424079998K dated 29.04.2024 issued by the 1st Respondent under the provisions of CGST/TN GST Act, 2O1Z as being void, arbitrary, illegal, without jurisdiction, without authority of law apart from being violative of Articles 1a, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. b) That the Notification No. 79 of 2020 dated15.10.2020 issued by the Respondent No. 4 amending the Rule 142 (1A) of the Central Goods and Services Tax Rules, 2017 and corresponding G.O.Ms No. 24, Rev. (CT-ll)Dept., dt. 09-02-2021 issued by Respondent No. 2 amending Rule 142(1A) of TGST Rules, 2017 as being without authority of law and ultra vires to the section 73 of the central Goods and services Tax Act, 2017 and violative of Articles 14, 19(1Xg) and 21 of the Constitution of lndia as being without authority of law and ultra vires to the section 73 of the Central Goods and Services Tax Act, 2017 and violative of Articles 14, 19(1Xg) and 21 of the Constitution of lndia

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lA NO: 1 OF 2025

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Petition under section 15i cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay operation of impugned order vide DRc 07 ref. no. zo36o424olggggK dated 29,04.2024 passed by the Respondent No. 1

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Counsel for the Petitioner: SRI P. VENKATA PRASAD

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Counsel forthe Respondent Nos.1&2: SRI SWAROOP OORILLA Special Govt Pleader for State Tax

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Gounsel for the Respondent No.3: SRI B. MUKHERJEE REP., FOR SRI GADI PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA

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Counsel for the Respondent No.4: SRI DOMINIC FERNANDES SC FOR CBIC

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The Court made the following: ORDER

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WRIT PETITION NO: 5752 OF 2025

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Between:

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M/s. Gl Retail Private Limited, C-9, Thiru-Vi-Ka lndustrial Estate, Guindy, Chennai - 600032, Tamilnadu Rep.by its Director, Mr. Ramu Annamali, aged about 49 years

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..,PETITIONER

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AND

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The Assistant Commissioner (ST), Saroomagar-'l Circle, Saroomagar, Telangana.

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The Deputy State Tax Officer, Saroornagar-1 Circle, Saroomagar, Telangana.

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

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The Branch Manager, HDFC Bank,T. Nagar Branch, Chennai, Tamilnadu.

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...RESPONDENTS

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Petition under Article 226 of the Constitution of lndia^praying that 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 Order or^Direction declaring the action of the Respondent in^passing the Orders, daled 29.04.2024 and 27.04.2O24, the Summary of the Orders in Form GST DRC-07,^dated 29.04.2024 and27.O4.2O24 and Proceedings to DRC-07, dated Nil^passed by the 1st Respondent, levying IGSTiCGST/SGST under Section 73(10) of the IGST/ CGST/SGST Acts,2017, for the tax^period 2018-19, without even^issuingForm GST DRC-0lA as contemplated under Rule 142(1A) of the Rules 2017,^without signature of the officer concerned in the Notice dated 31 .01-2024 and^13.'11.2O21 and Orders daled 29.04.2024 and 27.04.2024 and Summary of the Orders^{in Form} GST DRC-07 dated 29.04.2O24 and 27.04.2024 by the 1St Respondent,^and without DIN and not even granting an sufficient opportunity of hearing to the Petitioner, as arbitrary, contrary to the^provisions of the IGST/CGST/SGST^Acts, 2017, and contrary to the Article 14 1S (2) (g) 21 and 265 of Constitution of^lndia and consequently set-aside the Orders of the 1st Respondent dated^29.O4.2024 and 27.04.2024 for the tax^period 2018-19 by^passing two Orders by^{the same}

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t/'

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officer is not valid ir the eye of law, to set-aside both the Orders as illegal, null and void

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lA NO: 1 OF 2025

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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 direct the 1st Respondent to revoke Garnishee notice dated 30.10.2024 in Form GST DRC-I3 issued as per Section 79 (1) (c) of the CGST/SGST Acts, I1017 issued by the 1st Respondent to the 4th Respondent, pending disposal of the above writ petition, as otherwise the Petitioner will be put to seveie loss and hardship.

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lA NO: 2 OF 2025

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Petition under Section 15'l 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 Operation of the Orders, dated 29.04.2024 and 27.O4.2024, Summary of the Orders in Form GST DRC-07, dated 29.04.2024 and 27.04.2024 and Proceedings to DRC-07, dated Nil passed by the 1st Respondent, for the tax period 2018-19, pending disposal of the above writ^petition, as otherwise. the petitioner will be put to severe lobs and hardship.

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Counsel for the Petitioner: SRt. SHAIK JEELANT BASHA

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Counsel for the Respondent Nos.1 to 3: SRI SWAROOP OORILLA Special Govt Pleader for State Tax

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Counsel for the Respondent NO.4: --

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The Court made the following: COMMON ORDER

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I I

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THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA

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WRIT PETITION Nos.3766 3802 5613 5616 5625 &,5752 of 2o25

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COMMON ORDER (Per the Hon'ble the Acting Chief Justice Sujog Paull.

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Sri K.P. Amarnath Reddy, learned counsel for the petitioner(s) in W.P.Nos.3766 & 3802 of 2025; Sri S. Suri Babu, learned counsel for the petitioner(s) in W.P.No.5613 of 2025; Sri G. Narendra Chetty, lea-rned counsel for the petitioner(s) in W.P.No.56 76 of 2025; Sri P. Venkata Prasad, learned counsel for the petitioner(s) in W.P.No.5625 of 2025 and Sri Shaik Jeelani Basha, learned counsel for the petitioner(s) in W.P.No.5752 of 2025.

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¶121

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, Sri B. Mukherjee, learned counsel represents Sri Gadi Praveen Kumar, learned Deputy Solicitor Ge.neral of India, for Union of India arrd Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for the respondents.

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Regard being had to the similitude of the questions involved, on the joint request of learned counsel for the parties, the matters were analogously heard and decided by this common order.

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-.:=l

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Learned counsel for the petitioners and le:rrned Special Government. Pleader for State Tax submitted that since the impugned notice(s) and order(s) are unsigned, the same may be ser aside in view of the comrnon order passed in W.P.No.2110L ot 2024 & batch, dated 24.o2.2025.

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Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any, shall also stand revoked. Liberty is reserved to the respondents to issue fresh s;how cause notice(s)/ order(s) in accordance with 1aw and, for undertak.ing this exercise afresh, the limitation will not be a hurdle for the respondents.

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The Writ Petitions are disposed of without expressing an5, opinion on the merits of the case. No costs.

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Interlocutory applications, if any pending, shall also stand

closed.

To,

SD/-A.V.S. PRASAD AS:R'fl'j= G]STRAR JsYcrrou OFFICER

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//TRUE COPY//

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The As5istant Commissioner (State Taxes), Mahankali Street-RP Road Circle, Secunderabad Division, Telangana.

¶135

The Secretary to Govemment, (Revenue), State Tax Department, Secretariat, Hyderabad.

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The Secretary (Revenue)), North Block, Union of lndia, New Delhi.

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The Branch Manager, lClCl Bank, M.G. Road Branch, Secunderabad

¶138

The Assistant Commissioner (ST), Abids Division, Hyderabad. 6. The Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad.

¶139

The Assistant Commissioner (ST), Keesara-ll Circle, Malkajgiri Division, 5-9-279,5th Floor, C- Block, Mayur Kushal Complex, Beside Chermas, Abids, Hyderabad, Telangana - 500001 .

¶140

The Secretary (Finance), Ministry of Finance, North Block, New Delhi - 1 10001 .

¶141

¶142

e. rhe^Assistant -com^{missio ner (Sr ), Begu mp.et-2} "n9f^{i...?33::[B:t g;'il?6'} " H.'ft;. 6-a-?89' stn rtoor Pavini Prestige' Ameerpe ia*tis and^{Customs' GST}

¶143

10.The commissioner^{Cent'ralbtiiiU} "ii'io"ii""i Policy Wing, Wing,^{New Delhi Delhi} .

¶144

Policy Wing, Wing,^{New Delhi Delhi} .

¶145

1 1 . The Assistant^{uommrssroner (ST), Saroornagar-'lCircle' Saroornagar'} Telanqana.

¶146

Telanqana.

¶147

12.fi;b6;iy^{StateTax officer, Saroornagar-'tcircle'Saroomagar'}

¶148

''. If;5B?3lil Manaser,^{HDFC Bank,r'Nasar Branch'glgt'.xi' Tamilnadu'} i ;. d;^-ic' 6'^{s irr. r'p Aurnnr'rAiniiEDDY-Advocate[o P U c]} i;.ffi dd i" s'i5.^{suni BABU Advocate[oPUC]}

¶149

i6.il; cC^{io snr. SHAIK JEELANIBASHAAdvocate-[OPUC]} i;.il; cc^{to snt P. vENKATA PRASADAdvocate[oPUc]} i;.o;; cc io^{snr. G NARENDRA cHErryAdvocateIoPUcl} 19. one CC to^{SRl. sWAR6dF'obCtlln Speciat Govt Pleaderfor State} Tax Advocate [OPUC]

¶150