M/s. Associated Transporters Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

M/s. Associated Transporters Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Impugned unsigned notice(s) and order(s) in all seven writ petitions set aside; consequential bank attachment(s), if any, revoked; respondents granted liberty to issue fresh show cause notice(s)/order(s) in accordance with law with limitation expressly not to be a hurdle; writ petitions disposed of without expressing any opinion on the merits and without costs; pending interlocutory applications closed.

Issue for consideration

Whether the unsigned show cause notices in Form DRC-01, unsigned summary orders in Form DRC-07 and related unsigned orders/proceedings issued under the CGST/TGST Acts, 2017 (challenged across W.P.Nos.2441, 3979, 5023, 3807, 4332, 6913 and 6930 of 2025) should be set aside.

Court's answer

Acting on the submission that the impugned notices and orders are unsigned, and in view of the common order passed in W.P.No.21101 of 2024 & batch dated 28.02.2025, the impugned notice(s) and order(s) in these writ petitions are set aside.

Ratio / Principle

The consequential bank attachment(s), if any, arising from the set-aside notices/orders stand revoked.

Key takeaways

Liberty is reserved to the respondents to issue fresh show cause notice(s) / order(s) in accordance with law.ratio¶129
For undertaking the fresh exercise of issuing notices/orders afresh, limitation will not be a hurdle for the respondents.ratio¶129

Detailed headnote1 paragraphs

Common order (authored by the Acting Chief Justice Sujoy Paul; bench included Smt. Justice Renuka Yara), High Court for the State of Telangana, disposing W.P.Nos.2441, 3979, 5023, 3807, 4332, 6913 and 6930 of 2025 analogously. Seven business/trader petitioners had challenged unsigned show cause notices in Form DRC-01 and unsigned summary orders in Form DRC-07, together with related unsigned orders and proceedings (appeal rejection order dt. 18.09.2024; assessment (audit) order dt. 30.04.2024; orders/proceedings dt. 30.12.2023; Form DRC-13 dt. 13.02.2025), issued by Assistant Commissioners (ST) and allied officers under the CGST/TGST Acts, 2017. On the joint submission of petitioners' counsel and the Special Government Pleader (State Tax), and in view of the common order passed in W.P.No.21101 of 2024 & batch dated 28.02.2025, the court set aside the impugned notices and orders as unsigned, revoked consequential bank attachments, and reserved liberty to the respondents to issue fresh notices/orders in accordance with law, limitation expressly not to be a hurdle for the fresh exercise. Disposed of without expressing any opinion on the merits; no costs; pending interlocutory applications closed.

HIGH COURT FOR IHE S: ;-;#[x,J,l##?].j,,::1,"^,^

[³⁴⁴⁶ ]

FR I DAY' rtr E rwiflltf^lB.irrA,"rg F,Vl^*",

PRESENT

THE HONOURABLE THE ACilNE CHIST JUSTICE SUJOY PAUL

THE HONOURABLE SMT JUSTICE RENUKA YARA

WRIT PETITION NOS :2441 3979 5023 3807 43 32 6913 AND 6930 0F2025

W,P.N 0.2441 of 2025

Between:

M/s. Balaji lndustries. 1f lygeeb,i:-r-.iL,ril"i:ddgiiifi:p:i:fi i=Tfl ,i3"JuX?*,,.1-l,nf ll"d;,l.,i5??i"1; ?g|utd:SlllSrrr?f^{wo Late sr,vi,6r, iv" isll-oozi rvr:jri,*l'et"i, ';v"il?Io?0,}

.....PETITIONER

AND

The Assistant Commissioner ST, Begum Bazar, Charminar Division, Sth Floor, Gaganvihar Building, Nampally, Hyderabad-S00 001.

State of Telangana, Through Principal Secretary to Govemment Revenue Department (Commercial Tax), Hyderabad, Telangana.

.....RESPONDENTS

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 toto issue a writ, order, or direction more particularly one in the nature of a Writ of [Vlandamus (i) declaring un signed Show cause notice in Form DRC⁰¹ vide Ref no.2D36O724018285C dated 04.07.2024 and an unsigned impugned Summary Order in DRC-07 vide^{ref. no. 2D360824115405G dated27.08.2024} both issued by the 1st Respondent^{under the provisions of CGST/TGSTAct, 2017} as being void, arbitrary,^{illegal, withoutjurisdiction and without authority of law} apart from being violative^{of Articles 14,19(1} xg)^{and 265 of the constitution of} \nd\a,^{and to consequent\Yset asrdeany actton taken Dursuantthereto'}

F 202I t.A.NO:¹⁰ nder^{section151 cpc praying that in the circums,tances stated in} Petition^U Court^{may ber pleased to stay} the^{affidavitf ilet} of in s;upport^{impugned Summary of the petition'tn" Order} 'tnn^{inDRC-07 vide ref 'no'} of 203608241154operation lSG und er^{dated CGST/TGST 27} '08'2[24issued^{Acts' 2017 pending disposal by the Respondent of No the l above for the taxWrit} period 2019-20 Petition,^{as oth} :nlvil;e,thePetitionerwillbeputtoseverelossandhardship.

Counsel^{for th': Petitioner: SRI V'VEERESHAM}

Counsel^{for the Respondents: SRISWAROOPOORILLA' SPL' G'P FOR STATE} TAX

W.P.NO:3979^{oF 2025}

Between:

M/s. Haritha^{Filling stationKomuravelli, Sy.No224lA 224lB,K(]muravelli, cherial,} $io],iii"i,'i"r4igaia_^{50622b,-nJpies"nt"<i by its proprietor,Mrs. Jonnagani Aritha,} I""j'ibo,-i- +"a^{iiears, W%. Jonn"gani Sudershin. 2-63.NarmeftaMandal,} A"kkarajpalli,^\A ara^{ir gal- 506224}

.....PETITIONER

AND

The Asr;istarrt Commissioner ST, Jangaon Circle,^{Warangal Division, 2nd} Floor S I and 52 Suryapet Road, Jangaon- 506167

State ot Telangana, Through Principal Secretary to Government Revenue Departrlent (Commercial Tax), Hyderabad, Telangana

Central Boa'd of lndirect Taxes and Customs, GST Policy^\tVing, New Delhi rep by i.s C:ommissioner

Union cf lndia, Ministry of Finance, Represented by its Secretary, North Block, New De lhi-'1 10001

...RESPONDENTS

Petition Under Article 226 of the Constitution of lndia oraying that in the circumstances srated in the affidavit fired therewith, the Hiqh court may be preased to iss'e a writ, order, or direction more particurarry one inthe nature of a writ of Mandamus (i) decraring un signed show cause notice in Form DRC 01 vide Ref no. ZD36O222OZ67S}B dated 25.02.2022 ar impugnerl summary order in DRC-07 vid. ref no. ZD36o424o4*gg23dated 23 both issued by the 1st Respondent uncer the provisions of GGST/TGS::4 ^'o'o T Act, 2017 as being void,

arbitrary, illegal, without jurisd iction and without authority of law apart from being violative of Articles 14, 1g(1)(g) and 265 of the Constitution of lndia consequenfly set aside any action taken pursuant thereto and pass such and furtherto or other order(s) as this Honble Court may deem fit and proper in the crrcumstances of the case (ii) declaring that the Notification No. 09/2023-C.T 118 dated 25.08.2023 dated 31.03.2023 issued issuedby ResPondent No. 3 and correspon ding GO Ms. No. CT dated 28.12.2023 issued by Respondent No. 2 and Notifica ron No. 56/2023_ bY Respondent No. 3 and corres ponding GO. Ms. 170 dated 30..,2.2023 issued by Respondent No. 2, which extended the time limit for passing the orders, is without authority of law and ultra vires to the section 73(10) ofthe GSTAct 2017 and Section 1684 of CGST Act, 2017 and violative of artictes 1a, rc()@),21 and 265 of the Constitution of India. t.A. NO: 10F 2025

petition Under Sec the arr dav t i eo n suppotlolrf : f ; jj: il:'r:[l. :jfi ffi [il:::;::::j; ::"r::;;;;;rrJr;i"f."d^{summary oroer in DRc-07vide} ,."r no perod2o18_1s,,0","o.'#:.1',^'J:X:::i::l;l,Jl"i:);Ji;[";1; Petition' as otherwise, the petitioner wi, be put to severe ross and hardship.

Counsel for the petitioner : SRl. V.VEERESHAM

FSHtTit;J+;Tespondent^{Nos.1 & 2 : sRr swARoop} ooRrLLA, spl. G.p

Counset for the Respondent No.3 : SRI DOMINIC FERNANDES Counset for the Respondent N.o.4 : SRI GADI PRAVEEN KUMAR, DEPUTY SOLIC]TOR GENERAL OF INDIA

W.P.NO: 5023 0F 2025

Between:

M/s. MYK.lnfra, Represented by its proprietrix. Mrs. f""l;,lg[tllld[,;j',t+:[Xff f..Sii[rH:.;,'^f,Ti?l^t,Sg;.f,X"ffi ,ii

.....PETITIONER

AND

I-l,Hilfi Iff, ifl ffi^{E;Y313''^'llB"xlil.;3[Bia?i!:i'If,3il"'}

igtL-",.ifr^{J,:',:if ::):'il;["?:s:i:fll3"o1:**'"tRevenue}

z.

J Union^{Bank, Representedoy it. Munrg"r,L.B. Nagar Branch' Hyderabad-} 4 500068.Union^{of lndia'} Ministry^{of Finance' Represented by its Secretary' North Block'} 0ill

New^Delhi''110 GST^{PolicY Wing' New Wing' New NewDelhi}

New^Delhi''110 GST^{PolicY Wing' New Wing' New NewDelhi} and^customs'

r R:;,ti psAs"ll,',:gi:?"Jraxes

.....RESPONDENTS

Petition^{[JnderArticle 226 of the Constitutionof lndia prayingthat in the} circumstances^{statedin tfte atfiO'vitfiled therewith' the High Court may be} pleased^{to issue I wr t' order'or direction more particularly one in the natureof a} writ^{of Mandamrrs (i.r decraringun signed show cause notice in FormDRC 01} vide^{Ref no. 2D361 '2101707;3daled13t1112021and an unsir;nedimpugned} S u mm^a ry^{o rd e ri n rr nc 07- vid e} .'"t,il ,^1oLu^0,.1j::l:?::.lil:: ? ;:':;: both^{issuedby tl'e 1st Respondent under the provtst'} as being^{void, z rbitrary' illegal' without jurisdictionand without authority of law} apart^{from beinr) vic'lativeof Rule142(1A) of the CGST/TGSI Act' 2O17 and} Articles^{14, 19(1)(gl and 265 of the Constitutionof lndia' andto c;onsequently set} aside^{any actior taken pursuant theretoand pass such further or rltherorder(s)as} this Hon'ble^{Corlrtrrtay deem fit and proper in the circumstances;of the case'(ii)} declare^{the Nr)tificationNo' 79 of2020 dated 15 10 2020 issued by the} Respondent^{No 5 amendingthe Rule 142 (1A) of the CerrtralGoodsand} Services^{Tax R.rles 2017 and correspondingG'Q'Ms No 24' Rev (CT-ll)Dept"} dr.og-o2.2o2j^{ssuerdby RespondentNo. 2 amendingRule la2(lA)of rGST} Rutes, 2017^{as being without authority of law and ultra vires to Ihe Section 73 of} the central Gcods and^{servicesTax Act, 2017and violativerof Articles14,} t 9(t Xg) and 21 ol the Constitution of lndia as being without authority of law and ultra vires to the^, Ser:tion 73 of the Central Goods and Services Trax Act, 2017 and violative of Articles ' a, 19(1)(9) and 21 of the constitution of lndia and pass such other order or order:; as this court may deem fit and proper in the circumstances

of the case (iii) declare the Fo rm DRC 13 dated 8.02.2( FY 2018-19 is without authority issued in respect to of law and viorative o, ,n,."t 265 of the Constitution of lndia 19(1xg)' 21 and aid consequentrv ."t r.io" t"t""14 t.A.NO: 10F 2025

Petition under Section 151 CpC praying that in the circumstances stated in the affidavit filed in suppo rt of the petition, the High Court ma y be pleased to stay of operation of impugned Summary Order in 2D360424077271G dated 29.04.2024 issued by the ResDRC-OZ vide ref. no Petition, period 2018-19 as otherwise, theunder CGS T/TGST Acts, 2017 pending dpondent rsposal of No. the 1 above for the taxWnt t.A.No:2OF 2025 Petitioner will be put to severe loss and hardship,,. petition Under Se, the arr dav t r "d n .,e;::o:rH:-'{ff ilTJIj :ifi ;:;ffi::::;:::i; operation of Form DRc 13 dated 13.02.202S issu"eo in respect to Fy, 20.18_.t9 by the Respondent No.1 to Respondent tto. S anO cor tsequently allow the petitioner to operate their bank account.

Counset for the petitioner: SRt V.VEERESHAM

FSil#it# rrilespondent^{Nos.l& 2: sRtSWARoop} ooRtLLA, spl. c.p

Counset for the Respondent No.3 : _

Counset for the Resoon,r?L1l9.4 : SRt GAD! PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF INDIA

Gounser for the Respondent No.S : sRr DoMrNrc FERNANDES

W.P. NO: 3807 oF 2025

Between:

Mis. Sri Sai baba Entemrises, H.Np.^23_79125/.t, p.No.71, RK Nasar, Medchal _ }tftllajsiri, Hyderabad, tetansan-500047,^-i6.'by it. p,"biilili' ni.',nl'irft]iljr,

.....PETITIONER

AND

1 The Appellate Joint Commissioner (ST), Hyderabad Rurat Division, Hyderabad.

, The Assistant^{Conrmissioner(ST)' Malkaigiri - lll Circle'Malkaigiri Division'} '

' Hyderabad'

'$fl'Jil{5?l1l'f"fu[38-H+','"1!:'ffi""""?:?:?git"',:""?:3i3-), The Union^{off noi'' n"p' Uy it' S""'"tury'Ministry of Finance' N:rth Block'}

'iilti**iiuS$"-"i:?'-'"1'"'i':':RiHiLi3"*"i'J"tli[T;''3i"iut' New^{Delhi - luLr uu}

....RESPONDENTS

Petition^{[lnderArticle 226 of the Constitutionof lndia prayingthat in the} circumstances^{statedin tn" lO'O*n filed therewith'the High Court may be} pleased^{to issue Wril of Mandamus or any otherappropriate !'rit or Orderor} Direction^{declarirgtt'" uttionof the 1st Respondent in relectingthe appeal order} dated^{18/09/2OZ,l ttr. .rm"uploaded in the Gsr portal without either physically} nor digitaily^{sign,:d ,ruhich is contraryin Rule 26 (3) of the GGSTR ules 2017' lhe} appeal^{filed by ttre Pr:titioner under Section107 of the Act' as the1 st Respondent} has^{no power to corr'lone the delay beyond four months' and the Summary of the} Order^{in FORM GST DRC -07 of the 2nd Respondent'dated 31 112t2023 passed} for the^{tax pericd Jr-ly' 2O17loMarch'2018 uploadedin theGSiTportal without} either^{physicatly nor digitally signed which is contraryin Rule 26 (3) of the CGST} Rules^{2017, as legally unenforceable and non-estin the eye of law and set-aside} the same,^{and zrs irrr:gararbitraryab initio void contrary to the pr.visions of GGST} Act and^{Rules:1017 under the Central Goods and Service Tax r\ct 2017 and the} State^{Goodsar d Stlrvice Tax Act2017 ' as arbitrary'contrary to the provisions of} the CGST^{/ SCSTAct 2017' and without even issuing Form GST DRC -01A as} contemplated^{Ltnder Rule 142 (1A) of Rules 2017' without jtrrisdictionand in} violation^{of Pri'rciplesof Natural Justice and consequently set asidethe Appeal} Rejection^{Proc redirrgs of the 1st Respondent'dated 18/09/202'{ uploadedin the} GST Portal^{anclSurnmary of the Order' daled 31t12t2023 of the 2nd Respondent'} I.A.NO:1 OF 2025

petition,nder section 1s1 cpc praying that in the circumstances stated in the affidavit fire d in support of the petition, the High court mery be preased to suspend the op'-'rati'rn of the Summary of the order, dated 31/1212023 passed by the 2nd Respo rderrt for the tax period Jury, 2017 to March, 2018 under the

Central Goods and Service Tax Act 2017 and the State Goods a nd Service Tax Act 2011 pending disposal of the above Writ petition, as otherwise, the petitioner will be put to severe loss and hardship

t.A. NO:2 OF2025

petition under S(

the aff davt f "d ..,p;;:i;:ffifl:,#Jll:iI;:;lJ:::::;T::i; of all further proceedings pursuant to the by re.iection order passed by the i st Respondent and the 2nd Respondent issueO tfr under section 78 of SGST Act 2017, r,." ;:"ri:;?;Lffi:r#::. 17/1212024 for the tax period Jury, 2017 to March, 2018under the central Goods and Service Tax Act 2017 and the State Goods pending disposat or the above writ petition, ". ",;fl:"":T:.:.,1il"::#l: put to severe loss and hardship.

Counsel for the petitioner: SRI VENKATRAM REDDY MANTUR

FSHffXi? rffespondent^{Nos.1 to 3 : sRr} swARoop ooRlLLA, spL. c.p

SsliE"JJHSt""tHilt;ili$,1.^{: sRr GADI PRAVEEN} KUMAR, DEpury

Counsel for the Respondent No.5 : SRI DOMINIC FERNANDES

W.P.N o.4332 0 F 2025

Between:

i{j.t'l_l#fl##*}fu r,sxll?xsa5ffi^:{:jfl HL,:::B[:irJF:i?s,Bxr?:

AND

.....PETITIONER

' ff3::l;:Tmissioner^{(sr), srUl secunderabadDivision, Ameerpet,}

' fffiffi:8ner of state Tax, Telangana, commerciat rax Buitding, Nampaly,

'S:i:,,'ll;f +'"?ifr S::"'J"[1#H"Jtx!',?T:,iu{Revenue)cr,

.....RESPONDENTS

Petition^{Undt:r Article 226 of lheConstitutionof lndia prayingthat in the} circumstances^{statad ir tne atfiOavitfiledtherewith'the High Court may be} pleased^{to issue a rVnt orOeror Direction more particularly'one'in the nature of} Writ^{of Mandamus settingaside and quashingthe unsignedShow Cause notice} issued^{u/s 73 date I lS ltZOZIand the unsigned attachmentin Fc'rm No' DRC-} 0'1 issued^{to the P:tition"' fo' tne tax period2O1B-1Sas voidand ron-est in law'} ll. set^{aside the a ssessment (audit)order dated 30.04.2024 levyingtax' penalty} and^{interest as inv alid} 'and^{without legal effect'}

l.A.^NO:1OF2025

Petition^{Un ler Siection151 CPC praying thatin the circumstancesstatedin} the affidavit^{filed n support of the petition' the High Court may be pleased not to} take^{any further steps consequentto passing of the assessmerrt(audit) order} dated^{30.04.2024levf ing tax' penalty' interest'}

Counsel^{for the l'etitioner: SRI P'SOMA SHEKAR REDDY}

Counsel^{for the rlespondents: SRt SWAROOPOORILLA' SPL' G'P FORSTATE} TAX

W.P.No:^{69130 F-2025}

Between:

M/s. Sri^Srin ivasa Traders,^{D.No 9€3/4/A' GroundF-loor'PNR'Colonv NH No 65'} sodz'di'^{' n"p ov it'd Proprietor'} Pothireddi Darr', Sianoareddv,^, "',16'#,"" Mr.Vengalda Li,,i ,hlr,i,^{piaohu,aged about49 vears'}

.....PETtTtONER

AND

1 . The^{State Tax Officer, Medak' Nizamabad' Telangana'}

The^{Assis tant Commissioner(ST)'Medak' Nizamabad Division' Telangana}

The State^{of Telangana, Rep by.its Principal Secretary' Revr>nue(CT)} Departm€ nt.^{Telangana Secretariat, Hyoeraoao'}

,....RESPONDENTS

petition L nde, Articre 226 0f the constitution of India praying that in the circumstances s tate'J in the affidavit fired therewith, the High court may be preased to issuer writ of Mandamus or any other appropriate v/rit or order or

Direction declaring.(i) the action of the 1 and 2 Re dated 30.12.2023, the summary of the ordersspondent in passing the orders, 30.12 2023 and proceedinss dated 30.12.2023,Hil ::l#Jrffj:: Section 73 of the SGST/CGST Acts, 2017, for th til.l""rr'::,:i'i; r;,-:l'li even iss u in g Fo rm GST DRc-, 1 A a s co ntem prat""r Rules 2017, without signature of the officer co ] rncerned in the Notice dated 29.09.2023 and orders dated 30.12.2023 and -ummary of the orders dated 30.12.2023 by the 1 "."..n"-.";;^i'l: the 2 nd Respo ndent, -*'ffi ';il il: ;j::::: :: fi:: :Hffi ;H: :J heard to the Petitioner, as arbitrary, contrary to the provisions of the cGST/sGsr Acts 2017, and contrary to the Article 14 19 (2) tnir, ,i. ,UU;;;ilil ", lndia and consequenfly set_aside the Orders of the .l Respondent dated 30 12'2023 and Proceedings dated 30.12.2023for the same tax period i.e. 2o1T1B by passing murtipre rank officers is not varid in the eye of law, (ii) the action of the 2nd Respondent in uproading areged show cause notices and orders in the window Addr' Notices and orders instead of uproading in the window Notices and Orders. Hence, the orders the 1 and 2nd Respondents is not valid in the eye of law. Therefore, the notices and orders passed by the 1 and 2nd Respondents are null and void.

I.A.NO:1 OF 2025

Petition Under Section 15't cPc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the operation of the order, dated 30.12.2023, Summary of the orders in Form GST DRC-07, dated 30.12.2023 passed by the 1"t Respondent and Proceedings dated 30.12.2023 passed by the 2nd Respondent, for the tax period 2017-18 under the .GST/'GST Acts 2017, pending disposar of the above writ petition' as otherwise' the petitioner wi, be put to severe ross and hardship.

Counsel for the petitioner : SRI SHAIK JEELANT BASHA

iiln""tfor the Respondents : SRt SWAROOP OORILLA, SpL. c.p FOR STATE

w. P.N^{O: 6930oF2} w

Between:

Itit/s. Associated^TrzLnsPt '136'aJ;u;1tKl3,'l,XT33iltuE:#IR:HE:'fi^i3:1"11 Hvderabad,^Telang;tna- a5out³⁹ Years'

AND

The^{Assistarrt Ccmmissioner(ST)'Begumpet-2'Begumpet' Hyderabad'} jt?F$"':%"':?y6'i".]:ll^j:li')

'ffi^{:lilHl+:[ll3:l?S"?;PJ'':?'"'}

.....RESPONDENTS

Petition^{Ljnder Article 226 of the Constitutionof lndia praying that in the} circumstances^{st lted in the affidavit filedtherewith'the High Court may be} pleased to^{issue Wrir' of Mandamusor any other appropriate' Writor Orderor} Direction^{declarir g( 1) the action of the 1st Respondent in pasr;ing the Order'} dated^{30.04.2021, the Summaryof the Orderin Form GST DRC-07' dated} 30.O4.2[24and^{proceedingsdated 25.04.2024passedby the 1st Respondent'} levying^{CGST/SOST under Section 73(10) of the CGST/SGSTAr;t' 2017'for the} tax^{period 2018-19, 'Nithout even issuingFormGST DRC-O1Aas contemplated} under^{Rule142(l A)ofthe Rules2017' without signatureof the olTicerconcerned} in the^{Show CaJSeNoticeand Orders dated30 04'2024 and fiummaryof the} Order^{dated 30)4 ''n24 passed by the 1st Respondent' and withoutgenerating} DIN in the^{Notic':s atrd Orders is not valid in the eye of law and rot even granted} an opportunity^{rf being heard to the Petitioner' as arbitrary'contraryto the} provisions of the^{CGST/SGST Acts 2017'and contrary to the Article 14 19 (2) (g)} 21 and^{265 of Oonstitutionof lndia andconsequently set-asidethe Orderdated} 3O.O4.2L24,the^{sunmary of the Order dated30'04'2024 and Pr'lceedings dated} 25.04.2024^{pas;ed r:y the 1st Respondent for the tax period 2018-19' as illegal'} null and void

!.A.NO:1 OF 2025

Petition urder Section 151 cpc praying that in the circumstances stated in the affidavit file(r in support of the petition, the High Court may, be pleased to

suspend the operation r ;nj ffi ",x,,J:,:* :::#'t;:ffi r ::,:; ,|l" tax period 2018_1s under the cGST/sGsr Acts 2017, "ro ,,""-l'1"^_,j, .1", ffi:::ffi :ij'; ffi ;1,: tff :1,:: :ffi ::H". i:: i,;::

Counsel for the petitioner: SRt SHAIK JEELANI BASHA f;nset for the Respondents : sRt swARoop ooRtLLA, spl. G.P FOR STATE

The Court made the following COMMON ORDER

THE^{H(IN'BLE THE ACTING CHIEF JUSTICESUJOY PAUL} AND THE HoN'BLE^{sMT' JusucB RENUKAYARA} WRIT PET^{ITONNos. 244t39795o233807433l26913 &} 6930^{of.2 o25}

(Per the^{Hon'ble the Acting Cht;f 'Iustice} S-tt iog^Paul)" coMM^ON9 -RDER

Sri^{.,/.Veeresham,learned counselfor the pt':titioner(s) in} W.P.Nos^{24'1 l,3g7g & 5023 of 2025''Sri VenktrtramReddy} Mantur,^{lealnedcounsei for the petitioner(s) jn W P'No'3807of} 2025;^Srr I). Soma^{ShekarReddy,Iearned counsel for the} 1n W.P.No.4332^{of 2025 and Sri Sihaik Jeelant} petitiolrt^r(s1 Basha,ea:.lredcounselforthepetitioner(s)in\r,]r.Nos.6913& 6g30crf2Ol25arrdSriSwaroopoorilla,learnedSpeciai Goverlrr^:rt: rtl.^{Pleader for State Tax, for the respo'edent(s)-State} Tax.

Reg ard being had^{to the similitude of r-he questions} involvec, or: the^{joint request of learned counself':rr tlre parties,} the matteri were ara-logously^{heard and decidedb1 this common} order.

3 Le;u-ned counsel for the petitioners and le,arned Special Govertrrter 1 pleader for State Tax submitted that since the

->

2

lmpugned notice(s) arrd order(s) are unsigned, the same may be set aside in view of the common order passed in W.p.No.21lOl of 2024 & batch, dated 28.O2.2025.

4 Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any, shall a_lso stand revoked. Liberty 1S reserved to the respondents to issue fresh show cause notice(s) / order(s) rn accordance with law and, for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents.

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

Interlocutory applications, if any pending, shall also

stand closed.

SD/.MOHD.ISMAIL AS IS ANT REGISTRAR

/ffRUE^COPY//

SECTION OFFICER

to ,l. ,n" Principal Secretary, Revenue (CT) Department' Telangana Secretariat' Hyderabad,^{State of Telangana at Hyderabao'}

The Assistant^{comniJtt-nti5r' 4"6'* Bazar' CharminarDivision'Sth}

Fioor, Gaganvihar Building, 'do"ii Nampally' Hyderabad-SO0 001' oi inoi'""t^{Taxes and Customs' GST Policv}

1. The Commissioner,^cJni'Zr wing, New^Delhi- . ,, North Block, North Block, Block,^{New Delhi-}

wing, New^Delhi- . ,, North Block, North Block, Block,^{New Delhi-}

+. Tfietecretary,^{Union of lndia'Ministryof Finance} 110001

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DATED:21^10312025

COMMON^ORDER

W.P.Nos.2'.441,^{397 g, 5023,} 3807, 433:,'-,6913 AND 6930^{0F 2025}

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