M/s. v S a Infra Projects Private Limited Vs The… — GST and Indirect Tax | Telangana HC (2025)

M/s. v S a Infra Projects Private Limited Vs The… — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Impugned notice(s)/order(s) in both writ petitions set aside; liberty reserved to the respondents to issue fresh show cause notice(s)/order(s) in accordance with law, with limitation not to be a hurdle for the fresh exercise; writ petitions disposed of without expressing any opinion on merits; no costs; pending interlocutory applications closed.

Issue for consideration

Whether the impugned appeal order, assessment order, Form GST DRC-07 summaries and notices, being unsigned (without physical or digital signature of the officer concerned), are valid in the eye of law. +3 more

Court's answer

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

Ratio / Principle

Liberty is reserved to the respondents to issue fresh show cause notice(s)/order(s) in accordance with law.

Key takeaways

For undertaking the fresh exercise, the limitation will not be a hurdle for the respondents.ratio¶47
The writ petitions are disposed of without expressing any opinion on the merits of the case, with no costs.ratio¶49
Pending interlocutory applications shall stand closed.ratio¶51

Detailed headnote1 paragraphs

High Court for the State of Telangana at Hyderabad (Acting Chief Justice Sujoy Paul and Smt Justice Renuka Yara), common order dated 07.04.2025 in W.P.Nos.7276 and 7462 of 2025 (GST). On the joint request of learned counsel, and in view of the common order in W.P.No.21101 of 2024 & batch dated 28.02.2025, the Court set aside the impugned unsigned notice(s) and order(s): in W.P.7276, the appellate order dated 15.01.2025 of the Appellate Joint Commissioner of State Tax and the order/Summary in Form GST DRC-07 dated 01.05.2024 with Proceedings dated 30.04.2024 of the Assistant Commissioner, Balanagar (tax period 2018-19); in W.P.7462, the order and Summary in Form GST DRC-07 dated 24.02.2025 of the Assistant Commissioner (ST), Madhapur-6 Circle (tax period 2020-21). Liberty was reserved to the respondents to issue fresh show cause notice(s)/order(s) in accordance with law, and limitation was directed not to be a hurdle for the fresh exercise. The writ 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)

MONDAY, THE SEVENTH DAY OF^APRIL TWO THOUSAND AND TWENTY^FIVE

PRESENT

THE HONOURABLE THE ACTING^{CHIEF JUSTICE SUJOY PAUL} AND THE HONOURABLE SMT JUSTICE^RENUKAYARA WRIT PETITION N OS:,7276^{AND 7462 OF 2025}

WRIT PETITION NO:7276 OF 2025

Between:

M/s. V.S.A.lnfra Projects Private^{Limited, First Floor Plot No.29, FlatNo'101} and 1O2, Cyber Vi6w Residency,^{Gafoor Nagar, Hy{grap-a{'. Rangareddy,} Telangana-sOO OAt. Rep. by iti Managing Director Mr. K. Kondal Reddy' aged about 51 years'

...pETrroNER

AND

The Appellate Joint Commissioner^{of State Tax, Hyderabad Rural Division,} sth Floor, CT Complex, Nampally,^Hyderabad.

The Assistant Conimissioner'of State^{Tax, Balanagar, Hyderabad Rural} Division, Hyderabad.

The Staie 6f Telangana, Rep.^{by its Principal Secretary, Revenue (CT)} Department, Telangana Secretariat, Hyderabad.

...RESPONDENTS

Petition under Article 226 of^{the constitutionof lndia praying that in the} circumstances stated in the^{affidavitfiledtherewith, the High Courtmay be} pleased to issue writ of Mandamus or any other appropriate^{writ or order or} Direction declaring.^('l ) the action^{of the 1 st Respondentin not consideringthe} contentions of the Petitioner raised^{in the Grounds of Appeal and passingAppeal} orders, dated 15.01.2025 in a summary^{manner,withoutevensignature of the '1st} Respondent, as irbitrary, contrary^{to the provisionsof the SGST/CGST/IGST Act} 2017 and not valid in the^{eye of law, in violationof Principlesof NaturalJustice} and Rule of Law,⁽²⁾ the action^{of the 2nd Respondentin issuing show cause} Notice, dated 29.01 .2024^{and passing the Order, dated01.05.2024,and the} Summary of the Order in^{Form GSTDRC-07, dated 01.05.2024, without any} signature either^{physically or digitally, is not valid in the eyeof law, (3) the action}

of the 2nd Respond,:nt in not issuing Form DRC-01A befor,: pasr;ing the Orders, as contemplated unc er Rule 142(1A) of the SGST/CGST/IG{iT Ac1 2017 , amounts to invalid, (4) the aclion of the 2nd Respondent in not generating.'.,erifiable DIN in the Notices and Ord().s, as not valid in the eye of law, and c:nsequently set aside the Appeal Order, rlated 15.01 .2025 passed by the 1st llespordent, and the Order, dated 01.O5.2024, the Summary of the Order-in Fornr GST DRC-07, dated 01 .O5.2024 and Pro;eedings dated 30.04.2024 passed by the 2rrd Respdndent, for the tax pelod 2018-19 under the SGST/CGST/IGST ArIs 2017, as null and void and pass such other Order or Orders, as the Hon'ble Court m.ry deem fit and proper, in the ,:ircunrstance of the case. (5) the 1st Respondent does not have power to remand ttre appeal as per Sub-Section (11) ol Sect on 107 of the CGST/SGST Acts 2C'l 7

lA NO: 1 OF 2025

Petition under Section 151 CPC praying that in the circumst;tnces stated in the affidavit filed in support of the petition, the High Cour. may be pleased to Suspend the Ooerati:n of the Appeal Order, dated 15.01.2025 par,;sed by the lst Respondent; and the t)rder, dated 01 .O5.2O24, the Summary of the Order in Form GST DRC-07, dated^r)1 .O5.2024 and Proceedings dated 30.0,+.2O2t. passed by the 2nd Respondent, for the tax period 2018-19 under the SGST/COST/IGST Acts 2017, pending dispos,al of the above Writ Petition, as otherwise, th,r Petitioner will be put to severe loss and hardship.

Counsel for the Petilioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

+5;r*.

W.P.NO: 7462 OF 2025

Between:

M/s. Sudhakara Prasad Vemulapalli, Wing-1, 4th Floor, Cybergateway, Hitechcity, Madhapur, Hyderabad-81. Rep. by its Proprietor Mr.Sudhakara Prasad Vemulapalli aged 64 years

...pETrroNER

AND

The Assistant Commissioner (ST), Madhapur-6 Circle, Hyderabad.

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

The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 1 10 001 .

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

...REspoNDENTs

Petition under Article 226 of lhe 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. (1 ) the action of the 1st Respondent in^passing the Order, dated 24.02.2025, the Summary of the Order in Form GST DRC-07, dated 24.02.2025 and the Proceedings, dated Nil levying SGST/CGST, lnterest and Penalty, for the tax penod 2020-21 under the SGSTiCGST Act 2017, without any signature of the Officer concerned either physical or digital in the Order, dated 24.02.2025, Summary of the Order, daled 24.02.2025 and Show Cause Noticeⁱⁿ Form GST DRC-01 ad Attachment to DRC-01, dated 08.1¹ .2024, are not validⁱⁿ the eye of law (2) the action of the 1st Respondent in^passing the Orders, without even issuing Form GST DRC-01A as contemplated under Rule 142(1A) of the SGST/CGST Rules 2017, is contrary to the^provisions of the Acts⁽³⁾ the action of the 1st Respondent in issuing Notices and^passing the Orders, without^generating DIN in the Notices and Orders as^per Circular No.12814712019-GST, dated 23.12.2019 and.as^per W.P.No.32O ot 2022, dated 18.07.2022 of the Hon'ble Supreme Court, are not valid and consequently set aside the Order, dated 24.02.2025, the Summary of the Order in Form GST DRC-07, daled 24.02.2025 and Proceedings, dated Nil^passed by the 1st Respondent as null and^void.

lA NO: 1 OF 2025

Petition ulder iiection 151 CPC praying that in the circumstz nces stated in the affidavit file{l in s;upport of the petition, the High Court may re pleased to Suspend the Operation of the Order, dated 24.02.2025, the Summa'y of the Order in Form GST DRC-07, dated 24.02.2025 and the Proceedings, daied Nil passed by the 1st Resgrondeot, for the tax period 2O2O-21 under the SCST/CGST Act 2017, pending dlsposa of the above Writ Petition, as otherwrse, the Petitioner will be put to severe loss irrrd hardship.

Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, D,y. SOLICITOR GENERAL OF I],IDIA Gounsel for the Respondent No.4: SRI DOMINIC FERNANDES, SC FOR CBIC The Court made the f,rllowing: COMMON ORDER

7

t I

THE IION'BLE THE ACTING CHIEF JUSTICE SUJOY^PAUL

AND

THE HON'BLE SMT. WSTICE R,ENUKA^YARA

MIT PETITION Nos.7276 atd7462 of 2025

COMMON ORDER:^(Per the Hon'ble the ActirLg Chief Justice^{Sujog Paul)}

Sri Shaik Jeelani Basha, learned counsel for the^petitioners and Sri Swaroop Oorilla, learned Special^{GovernmentPleader} appearing for State Tax

Regard being had to the similitude^of the^{questions involved,} on the joint request of learned counsel for the^{parties,the matters} are analogously heard and decided by this^commonorder'

Learned counsel for the petitioners and^{learned Special} Government Pleader for State Tax^{submittedthatsincethe} impugned notice(s) and order(s)^{are unsigned, the same may be set} aside in view of the common order^{passed in W.P.No.211O1 of} 2024 & batch, dated 28.02.2025.

Accordingly, the impugned notice(s)^{and order(s) inthese} Writ Petitions are set aside. Liberty^{is reservedto the respondents} to issue fresh show cause^{notice(s)/ order(s)in accordance with law}

2

and, for underrtak.ng^{this exerciseafresh, the limitationv ill not be}

a hurdle for the^resPondents

The Writ Petitions^{are disposedof without expressingany}

opinion on the^{me rits of the case. No costs'}

Interlo,:utor1' applications,^{if aly pending, shalla lso stard}

closed.

SD/-N. SRIHARI
pErU1'( REGISTRAR
I !="r',o* oFFtcER
.J

//TRUE COPY//

To 1. The Aopellate^{Joint commissionerof StateTax, HyderabadRu'al Division,} ' sin ff,i.ir, Ci Comptex' Nampallv' Hyd-erabad-

iil'ffiiltrnt^{conimlsiion"i-ot5iat6 Tax, Balanagar,Hyderab,ad Rural} Division, llYderabad.

The Principal^{Secretary, Revenue (CT) Department' Telanganz Secretariat'} Hvderabad,^{Stz te of Telanqana.}

Tfr; A;;t-,ijnj't;,1r.*i.iion-"i 1511,^{rr4qolapur-6 circle' Hvderat ad'} s. iiie Crincipal^{Secretary, R",ein,6 tcr) Department'Telangan:' Secretariat'} Hvderabed,^{St.rte of Telanqana.}

i#H;;'i;;:'ii"i";;ij;Ei",^{Mlnitt|.v of Finance' North BlockNew Delhi -} 110 001^.

z. ih; b"nli-an,^{Centrat Board of lndirecl Taxes and customs,t,rlinistry of _ ...} ' iffi;;; D;;;,ft;;i;iRee' r'lottn Block, central Secretzrriat' New^Delhi - 100 001^.

d;CC io^{SRISHAIK JEELANI BASHA, Advocate[OPUC]} - 9. 5;; 6c i;^{5Ri swAHooF-obniu,speciarGovlPleaderfc r StateTax} roPUCl

ro.b"rl"?i^ro SRt^{,3ADt PRAVEEN KUMAR, Dv. sollclroRGENERAL oF} rNDIA toPUCl

r r . ir'n?'ib-ro3-ir roMlNlc^{FERNANDES,sc FoR cBlc [oPUt)]} 12.1wo CD^rlopies

PSK. LS W

HIGH COURT

DATED:0710412025

COMMON ORDER

WP.Nos.7276 AND 7

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DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS

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