Dismissed

M/s.Radha Super Market v. The State of Telangana

Telangana HC1 Apr 2025WP/8666/2025

Case brief

AI extract

What is this about?

Common order disposing of seven writ petitions challenging unsigned GST show cause notices and orders. The Court set aside the notices/orders and stayed attachments, relying on a prior precedent without expressing an opinion on merits.

What did the court decide?

Impugned notices/orders set aside; consequential bank attachments stayed/revoked; liberty reserved to issue fresh proceedings.

M/s.Radha Super Market Vs The State of Telangana — Service and Employment | Telangana HC (2025)

¶1

[³⁴⁴⁶¹

¶2

HIGH COURT FOR THE STATE^{OF TELANGANA} AT HYDERABAD

¶3

(Special Original Jurisdiction)

¶4

TUESDAY, THE FIRST^{DAY OF APRIL} TWO THOUSAND AND TWENTY^FIVE

¶5

PRESENT

¶6

THE HONOURABLE THE ACTING^{CHIEF JUSTICE SUJOY PAUL} AND THE HONOURABLE SMT JUSTICE^RENUKAYARA

¶7

WRIT PETITION NOS: 368b 7389^{7418 7446 85928661 & 8666 0F 2025}

¶8

W.P.NO: 3686 OF 2025

¶9

Between:

¶10

M/s. Roni Bharath Gas, 1,84,^{Ellanda,Wardhnnapet, Warangal'Telangana-} 5063'13 Represented by^{its Proprietor, Mr. PasunooriJalavani, Wlo.-Dayakar} Aged.53 ye'ars, R l o.^{I 0:1} 3-343,^{Laxmipuram, Warangal, Telangana- 506002}

¶11

...PETITIONER

¶12

AND

¶13

The Assistant commissioner^{of state Tax,JangaonCircle,warangal Division,} 2nd Floor S1 and 52. Suryapet^{Road,Jangaon, Warangal- 506 167'}

¶14

Z. Stite of Telangana,^{ThroJghPrinciplrlSecretary to Gov'ernment(Commercial} tax Departmen"t) Dr.^{B. R.} Ahbed^{kai Telangana Secretariat'Hyderabad,} Telangana -500022

¶15

g. Union"oi tnaia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10 001

¶16

4 Centrat^goarO of lndirect^{TaxesandCustoms, GST PolicyWing, New Delhi} Rep by its commissioner

¶17

...RES'.NDENTS

¶18

Petition under Article²²⁶ oI^{lhe 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 particularlyone in the nature of a} Writ of Mandamus declaring

¶19

i) That the Order in Form^{GST DRC-07vide referenceNo'} 2D3608241397903 dated^{3O.OB-2024passed by the RespondentNo' 1} undertheprovisionsofCGsT/TGSTAcl,20lTasbeingvoid.arbitrary andillegal,withoutjurisdiction,violationoftheprinciplesofnatural justice apart from being violative of Articles^{1a, 19(1Xg) and 265 of the} Constitution of India, and^{to consequentlyset aside the sameand/or}

¶20

pass such l'url.her or other order(s) as this Hon,ble Court rnay deem fit and proper n lhe circumstances of the case.

¶21

The Show tlause notice vide Reference No. 2D3605240964337 dated 31 .05.2024 issued by the Respondent No. 1 under the crovisions of CGST/TGS-| Act, 2017 as being void, arbitrary and ilt,:rgal, without jurisdiction, vrolation of the principles of natural justice apa 1 from being being violative of Articles 1a, 19(1Xg) and 265 of the C,:nstitution of lndia, and tcl consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case.

¶22

iii) That the Notification No. 79 of 2O2O dated 15.10.2020 issued by the Respondent No. 4 amending the Rule 142 (1A) of the Cerntral Goods and Services Tax Rules, 2017 and corresponding G.O.Ms rrlo. 24, Rev. (CT-ll) Dept., ,lt. 09-02-2021 issued by Respondent No. 2 amending Rule 142(1A) of TGST Rules, 2017 as being without authoriry of law and ultra vires to the section 73 of the central Goods and servir:es Tax Act, 2017 and violaiive of Articres 1a i9(i)(g) and 21 of the ccnstitution of lndia as being without authority of law and ultra vires to the siection 73 of the central Goods and services Tax Act, 2017 and viorativr-. of Articles 14, 19(1)(g) and 2'1 of the Constitution of lndia.

¶23

lA NO: 1 OF 2025

¶24

Petition under Section^'15'l cpc praying that in the circumstancas stated in the affidavit filed in suprport of the petition, the High court may be ple:rsed to stay operation of impugned order in Form GST DRC-07 vide refr,rrence No. 2D3608241397903 dated 30.08.2024 issued by the Respondent No.1.

¶25

counsel for the Petitioner: SRr VENKATA pRAsAD.p FoR sRr MD.sHABAz counsel for the Respondent Nos.1 & 2: sRr swARoop ooRrLLA, specrat oovt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA counsel for the Respondent No.4: sRr DoMrNrc FERNANDES, sc FoR cBrc

¶26

w.P .NO: 7389 OF 2025

¶27

Between:

¶28

Mr. Venkata Sasidhar^{Atluri, S/o, Atluri Krishna, Aged about.53yqaLs'.8/9} FIot O+, Ashok Manipuri,^{Kapra Road, Ecil post'. Med^9hal^,Malka1gln'} ilrirdjhr. soilooz FtJp'i.jto^{oi M/.. Abhi,rm} !1iqrn1i9q9^{R/9, P.f9!} 1o--1-oe 51515136-146, Prasanti^{hagar,Kukatpally,Medchal, Malkalgiri'lelangana,} 5ooo72'

¶29

"'PETlrloNER

¶30

¶31

The Assistant Commissioner^{(ST), Hyder Nagar-lll'HyderabadRural} Hvderabad, Telanqana

¶32

Sirl; ;iiaianganS,^{Through Principal Secretary to Government Revenue} Department(C-ommercialTax),^{Hyderabad, Telangana}

¶33

...RES'ONDENTS

¶34

Petition under Article^{226 of the constitutionof 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^{that impugned ordervide Ref No.2D3602250029111} dated03.02.2025passedbythe,lstRespondentundertheprovisionsof CGST/TGST Act,^{2017 as being void, arbitrary,illegal, withoutjurisdiction,} violative of the^{principlesof natural justiceapartfrom beingviolative of Articles 14,} 19(1Xg)and265oftheConstitutionoflndia,andtoconsequentlySetasidethe same

¶35

lA NO: 1 OF 2025

¶36

Petition under section^{151 CPC praying that in the circumstances statedin} the affidavit filed^{in supportof the petition, the High Court may be pleased to stay} operationofOrdervideRefNo.ZD3602250029l1Tdated03.02.2025passedby the Respondent No. -1.

¶37

Counsel for the Petitioner:^{SRI VENKATA PRASAD'P FOR SRI MD'SHABAZ} Counsel for the^{Respondents: SRI SWAROOPOORILLA, SpecialGovt} Pleader for State^Tax

¶38

w.P .Noi74 18 0F 2025

¶39

Between:

¶40

g*$;gis,ffifl ss6a+,:r;**tr1i,;i*l:+L:t

¶41

AND ..PETITIONER

¶42

'1. The Assistant Com

¶43

Khairatabad' Somaiiguda 2 punjagutta

¶44

, EHi'#,f,'f,H!#f ip]8ffi:lt''}

¶45

''1{=ii#tt**il-if,#fi#,,,"-,-,#}1;:::*:."

¶46

"'RESPoNDENTS

¶47

Petition under Article 22A n+ +s^ n ... le 226 of the constitution

¶48

circumstances stateo in of lndia pra',ing that in the pleased to issue a wrjt, orr affidavit ''"0^",."" writ of Mandamr. ,t".t"rin]" "'^{o'*",,".1";:';ill,rl;":"':} ;:'#:::; i. That impugned O 'J ::] :H::, ;;

¶49

:#:1 ?j [l#*:*1 ,l;:;1;,.,,: wnnout jurisdiction, ','iolatrve of the

¶50

principtes or natu ra r ,,:;;:^'^:-:": l justice apart from beir

¶51

l9(1xg) a,o 265 violative c:f {r1;61ss .r4, the constitutio,

¶52

aside the r"n," rro, pass such "r,ro,in and to consequently set court may o.., io 'n''"'^{ot o]n''} order(s) as; this Hon'ble and proper

¶53

prayed for.onoon,,'t ' "'"^"'t''"' -rs the derav based on,;J:::ff:r:t;,1""."'" ""

¶54

ii. rhat impusned n*:ni:":.',:-""#'J::1""^" the^Form Respo'rdent^DRC-13 No^dated 2 irregal, withour ;rr,.,1 o'cGsr/TGST o"t' 'o'i apar rrom ,,.,,, ;i:,ll:,fl:11fiiltr l;:[lj:ri Constitution of India, and to consequentty set r.,r" ,n" ,rru

¶55

lA NO:^'f OF 2025

¶56

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 impugned notice issued in Form DRC- 13 dated 12.06.2024 issued by the Respondent No.1 to the Respondent No. 2.

¶57

IA NO: 2 OF 2025

¶58

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 stay operation of Order vide Ref No. 2D361223070407J dated 30.12.2023 passed by the Respondent No- 1 .

¶59

Counsel for the Petitioner: SRI VENKATA PRASAD.P FOR SRt MD.SHABAZ Counsel for the Respondent Nos.1 & 3: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

¶60

Counsel for the Respondent No.2: -

¶61

W.P.NO: 74/,6 OF 2025

¶62

Between:

¶63

Mr. Venkata Sasidhar Atluri, S/o, Atluri Krishna, Aqed about 53 years, R./o Plot 64, Ashok Manipuri, Kapra Road. Ecil pdst, Medchal Matkajgiri, ]e]qgqna,^{500062 Proprietoof M/s.Abhiram Enterprises R/o. plot no-i09} 51515139-146, Prasanti nagar, Kukatpally, trledchal, Malkajgiri, Telangana, 500072.

¶64

...PET|T|ONER AND

¶65

The Assistant Cbmmissioner State Tax, Hyder Nagar-lll, Hyderabad Rural Hyderabad, Telangana

¶66

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

¶67

...RESPONDENTS

¶68

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 that impugned Order vide Ref No. 2D360824089456S dated 23.08.2024 passed by the 1st Respondent under the provisions of CGST/TGST Act, 20'17 as being void, arbitrary, illegal, without jurisdiction,

¶69

violative of the principres of naturar justice apart from being viorativer of Articres 14, t9(1xg) and 265 o1' the constitution of rndia, and to consequenfly set aside the same.

¶70

lA NO: 1 OF 2025

¶71

Petition under .Section 151 cpc praying that in the circumstances stated in the affidavit filed in s;upport of the petition, the High court may be preased to stay operation of order vide Ref No. 2D36082408g456S dated 23.08.2t)24 passed by the Respondent No.'

¶72

counsel for the petitioner: SRr vENKATA PRASAD.P FoR sRr MD.sHABAz Counset for the Respondents: SRI SWAROOP OOCILLA, Special Cori -"Pleader for State Tax

¶73

W.P.NO:8 592 0F 2025

¶74

Between:

¶75

M/s. Radha Super Market reg. by its prop.Sri Rajeshwar prodatoori 6_3_ 865/4/1 , tmperia'"touse, GieeriianO!, b"grripJi,'Hv?Jraora Te,tangana_16

¶76

...PET|T|oNER AND

¶77

The State of Telanoana., rep. by the principal Secretary, Revenur., (CT)

¶78

^^{Qepartmenr. Secre."tariat. UirO.iriiiO,} i;6il;;;. 2 The Assistant commiJiibn6i(sD, F;;Jd;il5lr'cir"r", punjasu.a Division, Hyderabad, Tel;rng;ana.

¶79

...RESPONDENTS

¶80

Petition under ,Article 226 of the Constitution of India praying; that in the circumstances stated rn the affidavit fired therewith, the High court may be pleased to issue a writ, or order or Direction particurarry one in the n,ture of writ of Mandamus decraring the action of the 2nd respondent in issuing rhe undated Attachment to show cause Notice in Form DRC 01 arong with Form csr DRC 01 dated 3'r.05.2024 without signatures either manualy, digita[y or erecrronicaly as mandated under the GGST Act, 2017 and the Rures for the year 20.l g-20 and in passing the impugned Attachment to GST Form DRC 07 dated 30.0g.2024 rmposing a tax of Rs.2,84,482t- with penarty arong with Summary of tne order in Form GST DRC-07 dated 30.08.2024 a, are unsigned either manuary digitary or electronicafly as indicated above as mandated under the CGST Act, 2( 17 and the

¶81

Rules for the year 2019-20 as being void, illegal, without^{jurisdiction,} without authority of law apart from violative of Articles 14 and 19 of the Constitution of lndia and consequently set aside the same.

¶82

lA NO: 1 OF 2025

¶83

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 issuing the undated Attachment to Show Cause Notice in Form DRC 01 along with Form GST DRC 01 daled 31 .05.2024 without signatures either manually, digitally or electronically as mandated under the CGST Acl, 2017 and the Rules for the year 2019-20 and in passing the impugned (i) Attachment to GST Form DRC 07 dated 30.08.2024 imposing tax with penalty amounting to Rs.2,84,482l- along with Summary of the Order in Form GST DRC-07 dated 30.08.2024 without signatures either manually, digitally or electronically as mandated under the CGST Act, 2017 and the Rules for the year 2019-20 passed by the 2nd respondent.

¶84

Counsel for the Petitioner: SRI K.LAXMA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

¶85

W.P.NO: 8661 OF 2025

¶86

Between:

¶87

M/s Sri Nidhi Steels, V/6/109, Shutter no.3, Lakshma Reddy Palem, Pedda Amberpeta, Hayathnagar, Rangareddy, Hyderabad Represented by its Proprietor, Mr. Katta Ramaiahgari Sanjay, S/o Mr. K N V Ramaiah.

¶88

...PETITIONER

¶89

AND

¶90

'1. The Assistant Commissioner (ST), Saroor Nagar - lll Circle, 9th Floor, C Block, Mayur kushal Complex, Abids, Hyderabad - 500 00'1 , Telangana.

¶91

1. State of Telangana, Represented by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶92

The Branch Manager, lndian Bank, L.B. Nagar Branch, 5-5-496,^{Plot No.76,} L. B. Nagar, Prashant Nagar, Vanasthalipuram - 500 070, Telangana

¶93

...RESPONDENTS

¶94

Petition under Articre 226 0t the constitution of rndia pra,y'ing that in the crrcumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction

¶95

A the summary of show cause notice in Form GST DRC-,1, anc Attachment to Form GST DRC-,,, .Cated 3i.05.2024, issued by the 1st Responrlent, under the provisions of the Terangana Goods and services Tax Act, 2017, for the tax period 2O1g - 20, as uploaclecl in the GST web portal,

¶96

B. the order u/s 73 ot the Goods and Services Tax Act, 20.17, S.rmmary of the Order in Form GSI DRC-07, and Attachment to Form GST DRC:-07, all dated 16 08 2024, passed by the 1st Respondent, under the provisions of the Terangana Goods and services f ax Act, 2017 , f or the tax period 2019 - 20, as uproaded in the GST web portar c the Notice, vide GST DRC - 13, dated .12 03.2025, (not served on the petitioner), issued by the 1st Respondent to the 3rci Respondent, attaching the bank a,lcount and fixed deposits of the petitioner, are rssued without any authority of raw. and are arbitrary, and urtra vires sec. 73(10r and section 1684 of centrar Goods and Services Tax Act, 2017 and rerangana Goods and services Tax Act. 201-7 apart from being viorative of articres 1a, 19(1xg) and 265 of the Constitution of lnclia.

¶97

lA NO:'t oF 2025

¶98

Petition under ,section i 5 r cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bi: pleased to suspend the Notice.,ride GST DRC - 13, dated 12.03.2025, (not sr:rved on the Petitioner), issued by the 1st Respondent to the 3rd Respondent, attaching the bank account and fixed deposits of the petitioner, pending disposar :f the above Writ Petition.

¶99

lA NO: 2 oF 2025

¶100

Petition under Section^.151 CpC praying that in the circumstanc;es stated in the affidavit fired in supp.rt of the petition, the High court may be preused to stay all further proceedings, including any recovery, pursuant to order u/s 73 of the Goods and Services Tax Act, 2017, Summary of the Order in Form G{:iT DRC_07,

¶101

and Attachment to Form GST DRC-07, all^{dated 16.08.2024, passedby the 1st} Respondent, under the provisions of the Telangana^{Goods and ServicesTax Act,} 2017,1or the tax period 2019 - 20,^passed under^{the provisionsof Telangana} Goods and Services Tax Act, 2017,^{pending disposal of the aboveWrit Petition.}

¶102

Counsel for the Petitioner: SRI SRINARAYAN^TOSHNIWAL Counsel for the Respondent Nos.1 & 2: SRI SWAROOP^{OORILLA, SpecialGovt} Pleader for State Tax

¶103

Counsel for the Respondent No.3: -

¶104

W.P.NO: 8666 OF 2025

¶105

Between:

¶106

M/s. Radha Super Market, rep. by its^{Prop.Sri Rajeshwar Prodatoori6-3-} 865/fu1 , lmperidl House, Greeriland's,^{Begumpet, Hyderabad, Telangana-16}

¶107

AND

¶108

1 The State of Telangana, rep.by the Principal^{Secretary, Revenue(CT)} 2 Th6 Assistant Commission6r Department, Secretariat, Hyderabad, Telangana.-^(ST), Punjagutta-2^{Circle, Punjagutta} _^Division, Hyderabad' Telangana'

¶109

...RES'.NDENT'

¶110

Petition under Article 226 of the Constitution of^{India praying that in the} circumstances stated in the affidavit^{filed therewith,the High Courtmay be} pleased to issue a writ, or order or Direction^particularly one in the^{nature of writ} of Mandamus declaring the action of^{the 2ndrespondentin issuingthe undated} Attachment to Show Cause Notice in Form^{DRC 01 along withFormGSTDRC01} dated 3'lto|l2o24 without signatures either^{manually, digitallyor electronicallyas} mandated under the CGST Act, 2017^{and the Rules for the year 2018-19 and in} passing the impugned Attachment to GST Form^DRC 07^{dated3010412024} imposing a tax of Rs.5,62,5841 with^{penalty along with Summary of the Orderin} Form GST DRC-07 dated 30/04/2024^{all are unsignedeither manually, digitallyor} electronically as indicated above^{as mandated underthe GGSTAct, 2017 and the} Rules for lhe year 2018-19 as being^{void, illegal, without jurisdiction,without} authority of law apart from violative^{of Articles 14 and'l 9 of the constitutionof} lndia and consequently set aside the same.

¶111

lA NO: 1 OF 2025

¶112

Petition under rsection r 51 cpc praying that in the circumsrances stated in the affidavit filed in support of the petition, the High court may be g;,reased to grant stay of all further proceedings pursuant to issuing the undated Attar:,hment to Show cause Notice in F.r.n DRC 01 arong with Form GST DRC 01 dared 31t01t2024 without signatures erther manuafly, digitafiy or erectronicaly as r.andated under the CGST Act, 201-.t and the Rules for the year 2,1g_1g and in passing the impugned Attachmert to GST Form DRC 07 dated 3oto4r2o24 imrosing tax with penalty amounting to frs.5,62,sg4l- arong with summary of the ordr,rr in Form GST DRC-07 dated 30104t2024 without signatures either manuall,l, digitally or electronically as mandated under the GGST Act, 2017 and the Rurr:s for the year 2018-19 passed by the 2nd respondent.

¶113

Counsel for the Petitioner: SRI K.LAXMA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, Special tsovt Pleader for State Tax

¶114

The Court made the following: COMMON ORDER

¶115

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

¶116

trIRIT PETITION Nos.3686 ,73 89,74La,7446. 8592,8661 & 8666 of 2025

¶117

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

¶118

Sri Venkata Prasad P., learned counsel represents MD. Shabaz, learned counsel for the petitioner(s) in W.P.Nos.3686, 2389, 7418 & 7446 of 2025; Sri K. Laxma Reddy, learned counsel for the pctitioner(s) in W.P.Nos.8592 & 8666 of 2025; Sri Srinarayan Toshnirval, Iearned counsel for the petitioner(s) in W.P.No.8661 of 2025 and Sri Swaroop Oorilla, learned Special Government Pleader for Slate Tax, for the respondent(s)-State Tax.

¶119

Regard be ing 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.

¶120

Learned counsel for the petitioner(s) and learned Special Government Pleadcr for State Tax submitted that since the irnpugned notice(s) and order(s) are unsigned, the same may be set aside in view of the common order passed in W.P.No.21 7Ol of 2024 & batch, dated 28.O2.2025.

¶121

Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any,

¶122

¶123

shall also starLrl revoked. Liberty is reserved to thc re:,pondents to issue fresh shcrv cause notice(s)/ order(s) in accordance v'ith raw and, for undertaki,6l this exercise afresh, the limitation will no be a hurdle for the respondents.

¶124

5 The^rtr/rit Petitions are disposed of without ex;,ressing any opinion on tht:^-nerits of the case. No cosls

¶125

Interl( cutory applications, it any pending, shal also stand

¶126

closed

¶127

SD/-A. SRINIVASA FEDDY ASSISTANT REG ISTRAR

¶128

//TRUE COPY//

¶129

SECTION OFFICER

¶130

To 'I . The Assistant Commissioner (ST), Saroor Nagar - lll Circle, 9tt' Floor, C Block, l/ayur kushal Complex, Abids, Hyderabad - 500 001, Telangana.

¶131

The Assistant Cbmmissioner (ST), Panjagutta-2 Circle, Punjagrrtta Division, Hyderabad, Telangana.

¶132

The Assistant Commissioner (ST), Khairatabad, Somajiguda 2, Punjagutta Division, Hyderabad, Telangana

¶133

The Assistant Commissioner (ST), Hyder Nagar-lll, Hyderabad Rural Hyderabad, Telangana

¶134

Principal Secretary to Government Revenue Department (Comrnercial Tax), Hyderabad, Telangana, State of Telangana.

¶135

The Assistant Commissioner of State Tax, Jangaon Circle, Warangal Division, 2nd Floor S1 ,and 52, Suryapet Road, Jangaon, Warangal- 506^'167.

¶136

Principal Secretary to Government (Commercial tax Departmert)Dr. B.R. Ambedkar Telangana Secretariat, Hyderabad, Telangana, Stat<: of Telangana - 500022

¶137

The Secretary,, Llnion of lndia, Ministry of Finance, North Block New Delhi1 10 001

¶138

The Commissioner, Central Board of lndirect Taxes and Custorns, GST Policy Wing, New Delhi.

¶139

10.One CC to SRI MD.SHABAZ, Advocate [OPUC]

¶140

1^'1. One CC to SRI K LAXMA REDDY, Advocate [OPUC]

¶141

12.One CC to SRI SRINARAYAN TOSHNIWAL, Advocate [OPUC

¶142

One CC to SRI SWAROOP OORILLA, Special Govt Pleader for State Tax IoPUCI

¶143

'14.One CC to SRI GADI PRAVEEN KUMAR, Dy SOLICITOR GEI{ERAL OF rNDrA [OPUC]

¶144

15.One CC to SRI DOMINIC FERNANDES, SC FOR CBIC [OPUC]l 16.Two CD Copbs

¶145

PSK LS W

HIGH COURT

DATED:01 10412025

COMMON ORDER

WP. Nos.3686,7389,7 418,7 446,8592,8661 & 8666 of 2025

¶150

1tl E S T/1 rt
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¶151

DISPOSING OF THE WRIT PETITTONS WITHOUT COSTS

¶152

4
^

M/s.Radha Super Market v. The State of Telangana

Case brief

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M/s.Radha Super Market v. The State of Telangana

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