Five writ petitions challenging unsigned GST notices, orders and bank attachments under Section 73 GST were disposed following the court's earlier batch decision; impugned orders set aside with liberty to issue fresh ones without limitation hurdle.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[34461
HIGH COURT FOR THE STATE OF TELANGANA ATHYDERABAD (Special Original Jurisdiction)
WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOYPAUL AND THE HONOURABLE SMT JUSTICE RENUKAYARA
WRIT PETITION NOs: 21268OF 2024 and 146460117003 & 7049 of 2025
WR lT PETITION NO: 21268 OF 2024
Between:
1l..'
M/s. Heavy Metal Recycling Company, Representedby the ProprietorSri Muzeeb Syed, H.N0.2-6-478 JAiPURI COLONY,Ground Floor, Jaipuri Colony, Ndgole Village, Hyderabad, Rangareddy,Telangana, 500068'
...PETITIONER
AND
...RESPONDENTS
Petition under Article 226 of lhe Constitutionof lndia prayingthat in the circumstances stated in the affidavitfiled therewith, the High Court maybe pleased to issue an appropriate writ, order or direction, morein the natureof Writ of Mandamus, setting aside theimpugned order passed by the RespondentNo. 1 on 25-04-2024 under Section73 of the GST Acts, 2017 for the tax period June, 2023 and also his decision daled 30-12-2023to block the input tax credit in the electronic credit ledger being maintainedin the GST portal.
lA NO: 1 OF 2024
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bepleased to stay the collection of the disputed tax of Rs.66,55,265 levied by th,-. Respondent No. 1 vide his orders passed under Section 73 of the GST Acts, 2r)17 dated 2504-2024 for the variour; reasons mentioned in detail in the Part-B o'this affidavit. and to pass such other order or orders in the interest of Ju-.,tice, lest the Petitioner will be put to irreparable economic loss. The balance of convenience is clearly in favour of the petitioner and against the Respondents.
Counsel for the Petitioner: SRI GOONDLA VENKATESWARLU
Counsel for the Respondents: SRI SWAROOP OORILLA,
SPL GP FOR STATE TAX
WRIT PETITION NO: 1464 OF 2025
Between:
IVI/s. Vin Plast, B-17, 5th Floor, Centaur lkon, T.l.E, Balanagar, Hyderabad, Telangana- 500C37 Rep by its Partner, Maddipati Ratan Kumar
AND
..RESPONDENTS
Petition under Article 226 of Ihe Constitution of lndia prayi'rg that in the circumstances stated in the affidavit filed therewith, the High C;our1 .r, O" pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the'lst Respondent in passing the impugned order dated 28.8.2024 and issuing notice for recovery of demand daled 10.12.2024 as rmproper, illegal and unsigned and consequen y set aside the same.
lA NO: 1 OF 2025
Petition under Section 151 CPC praying that in the circumstances stated in 
