Disposed

M/s. Ravi Chandra Agencies v. The Assistant Commissioner St (Fac)

Telangana HC4 Apr 2025WP/9315/2025

Case brief

AI extract

What is this about?

Batch of writ petitions challenging GST assessment orders, show cause notices and bank attachments on the ground that they were uploaded without physical or digital signature, contrary to Rule 26(3) CGST Rules. Following a prior common order in W.P.No.21101 of 2024 batch, all impugned notices and orders were set aside.

What did the court decide?

Impugned notices and orders set aside; bank attachments revoked; liberty to respondents to issue fresh notices/orders afresh.

M/s. Ravi Chandra Agencies Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

¶1

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[³⁴⁴⁶¹

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

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FRIDAY, THE FOURTH DAY OF^APRIL TWO THOUSAND AND TWENTY^FIVE

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PRESENT

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THE HON'BLE THE ACTING^{CHIEF JUSTICE SUJOY PAUL} AND THE HON'BLE SMT. JUSTICE^RENUKAYARA

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WRIT PETITION Nos.3817 3818 5039 6693 9101 9132 9138 9181 9240 9277,9296.9309,931^{0.9315,9325, 93569381,9428 and 9442 ot 2025}

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WRIT PETITI ON NO: 3817^{OF 2025}

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Between:

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M/s.Panqea Pharma Limited, 8-29011,^{Gaoutham Nagar, Ferozguda'Rangareddy'} ietangaia- 5OO 01'1, represented^{by its Managing Director, Sri P. Venkatanarasa} Raju

¶11

...PETITIONER

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AND

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Assistant Commissioner^{(ST), Ferozguda Circle,Hyderabad.}

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The State of Telangana,^{representedby its PrincipalSecretary,. Revenue} Department (Comme-rcial^{Tax'es),Telangana Secretariat,Hyderabad-}

¶15

...RESPONDENTS

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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 a writ or order or direction^{particularly one in the nature of writ} of Mandamus setting^{aside the impugned Assessmentorderpassed by the first} respondent in Form GST^DRC -^{07, in Reference No.2D3608240980725dated} 24.08.2024, in raising a^{demandof tax of Rs.1,18,047/- (IGST amounting to} Rs.75,775l-⁺ CGST^{amounting toRs.21,136/- +SGSTamounting to} Rs.2'l ,136/-), and the^{Show CauseNotice in Form GST DRC - 01, dated} 07.05.2024, for the tax^{petiod2O19-20,that have been uploaded in the GST} portal without either^physically nor digitally^{signedwhich is contraryto the Rule} 26 (3) of the CGST Rules^{2017, as illegal, arbitrary, ab initio void, contrary to the}

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provisions of CGST Act and Rules, 2017 and TGST ,Act and Rules, 2017, contrary to the law laid down by the ludicial^{pronouncemertt} of this Hon'ble Court and Hon'ble High Courts of Delhi, Bombay and Andhra Pradesh and without authority of law.

¶19

(Prayer is amended as per Court Order dated 27.O3.2025, vide l.A. No. 2 of 2025 in W.P.No.3B 17 ol 2025).

¶20

lA NO: 1 OF 2025

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Petition under Section 151 CPC praying that in tlre, circumstances stated in the affidavit filed in support of the^petition, the High Court may be pleased to pending disposal ')f the Writ Petition grant stay of all further proceedings arising in pursuance of the impugned Assessment Order passec by the first respondent in Form GST DRC - 07, in Reference No.2D3608240980725 dated 24.O8.2O24, for the tax period 12019-20, or to^pass

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Counsel for the Petitioner: SRI S. SURI BABU

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Counsel for the Respondents: SRI SWAROOP OORILLA,

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SPECIAL GOVERNMENT PLEADER

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WRIT PETITION NO: 3818 OF 2025

¶26

Between:

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M/s.Pangea Pharnra Limited, 8-29011 , Gaoutham Nagar, Ferozguda, Rangareddy, Telangana- 500 01¹ , represented by its tvlanaging Directc,r, Sri P. Venkatanarasa Raju

¶28

...PETITIONER

¶29

AND

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'1 . Assistant Commissioner (ST), Ferozguda Circle, Hydercbad.

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The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad.

¶32

...RESPONDENTS

¶33

Petition unoer Article 226 of the Constitution of lnclia praying that in the circumstances staled in the affidavit filed therewith, tl-re High Court may be pleased to issue a Writ or Order or direction particularly cne in the nature of Writ of Mandamus settrng aside the impugned Assessment Orcler passed by the first

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respondent in Form GST DRC^- 07, in Reference^{No. 2D360124013758G,dated} '11.01 .2024, in raising a demand of tax of Rs.1,18,047/-,^(IGST amounting^to Rs.75,7751- + CGST amounting to^{Rs.21,136/- +SGST amounting to} Rs.21,136/-), for the tax^period 2019-20, that^{have been uploaded in the GST} portal without Show Cause Notice and without either^physically nor digitally signed which is contrary to the Rule 26⁽³⁾ of the CGST^{Rules 2017,as illegal} arbitrary, ab initio void, contrary to the^provisions of^{CGST Act and Rules,2017} and TGST Act and Rules, 2017, contrary to^{the law laid downby the judicial} pronouncement of this Hon'ble Court and Hon'ble High Courts of Delhi, Bombay and Andhra Pradesh and without authority of^{law, and pass such other order or} orders as may be deemed fit and^proper in the^{circumstancesof the case.}

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(Prayer is Amended as per Court Order dated 27.O3.2O25, Vide l.A.^{No.2 of 2025,} in W.P. No.3818 ot 2025)

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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 pleasedto} pending disposal of the Writ Petition^grant stay of all further^{proceedingsarising} in pursuance of the impugned Assessment Order^{passed by the firstrespondent} in Form GST DRC - 07, in Reference No.2D360824098O725^{daled 24.08.2024.} vide summary of the Order in Reference^{No.2D36012401 3758G dated} 11 .01 .2024, for the tax^period 201 9-20.

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Counsel for the Petitioner: SRI S. SURI BABU

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Counsel for the Respondents: SRI SWAROOP^OORILLA,

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SPECIAL GOVERNMENT PLEADER

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WRIT PETITION NO: 5039 OF 2025

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Between:

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M/s.Akshaya Medical Equipment Private^{Limited, D.No.7-41i3,} _Bapuji^{N.agar, HMT} Colony, Nicharam, Hyderabad - 500 076.^{State of Telangana Rep. by its Director} tvlr.Chirra Ramakrishna Reddy.

...PETITIONER

AND

The Appellate Joint Commissioner of State Tax, Hyderabad Rural Division, Hyderabad.

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The Assistant Commissioner of State Tax, Nachamm-l Circle, Malkajgiri Division, Hyderabad.

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

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

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

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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, ther High Court may be pleased to issue Wirt of Mandamus or any other apprcpriate Writ or Order or Direction declaring

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(1) the action of the 1st Respondent in not considering the contentions of the Authorised Representative during the course of^personal hearing regarding unsigned orders, not issued Form DRC-01A and not generated DIN in Notices an<l Orders by the 2nd Respondent anc uploading the Appeal Orders, daled 22.1O.2024 without signature in the^(ilST Portal, as arbitrary, contrary to the^provisions of the Act and not valid in the eye of law;

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(2)the action of the 2nd Respondent in issuing noti:es passing the Order, dated 26.04.2024, the Summary of the Order in Forrn GST DRC-07, dated 26.04.2024 and the Proceedings, daled 25.04.2024, without any signature either physically or d igitally;

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(3) the action r>f the 2^d Respondent in not issuing Form DRC-01A before passing the Orders, as contemplated under Flule 142(1A) of the SGST/CGS'| Act2017

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(4) the action of the 2"d Respondent in not^generating verifiable DIN in the Notices and Orders, as not valid in the eye of law and consequently^set aside the Appeal Order, dated 22.10.2024^passed by the 1"t Respondent and the Order, dated 26.04.2024, the Summary of the Order in Form GST DRC-07, dated 26.04.2O24 and the Proceedings, dated 25.04.2024^passed by the 2nd Respondent, for the tax^period 2018-19 under the SGST/CGST Act 2017 , as null and void.

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IA 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 Court may be pleased to} Suspend the Operation of the Appeal Order, dated 22.10.2024^{passed by the 1st} Respondent; and the Order, dated 26.O4.2024, the Summary^{of the Order in Form} GST DRC-o7, dated 26.O4.2024 and the Proceedings, dated^{25.O4.2024 passed} by the 2nd Respondent, for the tax^period 2018-19 under^{the SGST/CGSTAct,} pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

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Counsel for the Petitioner: SRI SHAIK JEELANI BASHA

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Counsel for the Respondents No.1 to 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER

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Counsel for the Respondent No.4: SRI B. MUKHERJEE,^REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF^INDIA

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M/s. L. PRANATHI REDDY, Sr. S.C. FOR CENTRAL GOVERNMENT

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Counsel for the Respondent No.5: SRI DOMINIC^FERNANDES,

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S.C. FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

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WRIT PETITION NO:6693 OF 2025

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Between:

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M/s.Anaswara Enterprises, 17-61-2, Ramnagar, MES^{Colony,Alwal,Hyderabad} Rep.by its Proprietor Mr.C.T.Pramod Kumar

...PETITIONER

AND

The Assistant Commissioner (ST), Malkajgiri-1 Circle, Hyderabad.

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

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The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001

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

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...RESPONDENTS

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Petition under Article 226 of the Constitution of I'tdia^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:

¶80

(1 ) the action of the 1"t Respondent in issuing the Shr;rry Cause Notice, dated 3110512024 and^passing Order, dated^161081202.+, the Summary of the Order in Fo.m GST DRC-07, dated 16/08/2024 and the Proceedings, dated Nil, without any signature either physically or digitally, is nonest in the eye of law;

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(2) the action crf the 1st Respondent in passing the Order dated 1610812024, the Summary of the Order in Form GST DRC-07, d;rled^'16/08i2024 and the Proceedings, dated Nil, without issuing Forrn GST DRC-01A as contemplated under Rule 142(1A) of the Rules 2017, is not valid in the eye of law;

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(3) the action rf the 1"t Respondent in issuing Sho'w Cause Notice, dated 3110112024 and passing the Order, dated 16/08/2024, the Summary of the Order in Form GST DRC-07, dated 16/08/20^j2,1, without^generating Document ldentification Number^(DlN), for the tax^period 2019-20 under the SGST/CGSTiIGST Act 2017, is contrary to Circular No.12814712019GST, dated 2311212019 and the^judgment of the Hon'ble Supreme Court of lndia in W.P.(Civil) No.320 of 2022, dated 18lO7l',1O22, and consequently set aside the Order, dated l6-08.2024, the Summary of the Order in Form GST DRC-C|7, dated 16.08.2024 and the Proceedings. dated Nil,^passed by

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the 1st Respondent, for the tax^{period2019-20 under the} SGST/CGST/IGST Act 2017, as null and^void.

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lA NO: t OF 2025

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Petition under Section 151 CPC^praying thatⁱⁿ the^{circumstances stated in} the affidavit filed in support of the^{petition,the High Court may be pleasedto} Suspend the Operation of the Order,^{dated16.08.2024,the Summary of the} Order in Form GST DRC-07, dated 16.08.2024 and^{the Proceedings,dated Nil,} passed by the 1't Respondent, for the tax period 2019'20 under the SGST/CGST/IGST Act 2017,^{pending disposal} of^{the above Writ Petition,as} otherwise, the Petitioner will be^{put to severe loss and hardship.}

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Gounsel for the Petitioner: SRI MOHAMMED^RAFI

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Gounsel for the Respondents No.l &^{2: SRI SWAROOPOORILLA,} SPECIAL GOVERNMENT PLEADER

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Counsel for the Respondent^{No.3: SRIK. RAJESH REDDY,}

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S.C. FOR CENTRAL GOVERNMENT

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Counsel for the Respondent No.4:^{SRIDOMINIC FERNANDES,} S.C. FOR CENTRAL BOARD OF INDIRECT^{TAXESAND CUSTOMS}

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WRIT PE TITION NO: 9101 OF 2025

¶93

Between:

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M/s.Sri Mallikarjuna Agro Chemicals,^{2-4, Makkarajpet, Medak Dist. TelanganaRep.} by its Proprietor, Sri Alam Vijay^Kumar.

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,,.PETITIONER

¶96

AND

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

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The Assistant Commissioner^{(ST) (FAC), Medak,} Nizamabad Divn., Telangana. ...RESPONDENTS

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Petition under Article 226 of the Constitution^{of lndia prayingthat 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 declaring the action of the^{2nd respondent in issuing r/w Attachment}

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to Show Cause Notice in Form DRC 01 along with Forrn GST DRC 01 dated 06.06.2022 and in passing the impugned Attachment to GST Foam DRC 07 dated 29.04.2024 along with Summary of the Order in Fornr GST DRC-07 dated 29.O4.2O24 for the year 201 B-19 both are without sigrratures either manually, digitally or electronically as mandated under the CGST A,:t, 2017 as illegal, being void, without^{jurisdiction,} without authority of law apart fror violative of Articles 14 and 19 of the Constitution of lndia and consequently set asde the same.

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lA NO: 1 OF 202s

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Petition under Section 151 CPC praying that in the crrcumstances 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 issuing of the attachment along with Form GST DRC 01 dated 06.06.2022 and the Attachment to GST Form DRC 07 dated 29 04.2024 along with Summary of the Order in Form GST DRC07 dated 29.04.2024 by the 2nd respondent under the OGST Act, 2017 for the year 2018-19.

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Counsel for the Petitioner: SRI K. LAXMA REDDY

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Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER

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WRIT PETITION NO:9132 OF 202s

¶107

Between:

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Narender Kota, Works Contractor, Aged about 45 Years, S/o. Jaya Ramulu, H.No. 2- 3-734lcl38lA, Sankar Nagar, Amberpet, Hyderabad - 500013.

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...PETITIONER

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AND

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'1 . State of Telangana, Rep. by its Principal Se,:rctary, Revenue (CT) Department, Secretariat Building, Saifabad, Hyderabzrd, Telangana State.

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The Assislant Commissioner (ST), Vidya Nagar Circle, Secunderabad Division, 9th Mayur Kushal Comirlei, rueai Gunfo-unC y, Abids, Hyderabad - 500 001

¶113

...RESPONOENTS

¶114

Petition under Article 226 oI lhe Constitution of lnclia praying that in the circumstances stated in the affidavit filed therewith, thre High Court may be pleased to issue an appropriate, writ, order or direction particularly in the nature

¶115

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of Writ of MANDAMUS declaring^{the impugnedorder of 13'07-2024 issued under} section 73 of CGST Act^{201 7/TGST Acl 2017 preceded by show cause notice of} 3o-o5-2L22 together with attachment to DRC-o'I as^{well as the subsequent show} cause notice of 31-05-2024 followed by order under section⁷³ dated^1010812024 vide No. ARN AD360524058559M without bearing any DIN or signatures as also without assigning any^grounds or reasons for disallowing the^input tax creditⁱⁿ respect of tax suffered^purchased the materials utilized^{in works contractservice} as illegal, arbitrary, improper, unjust,^{without authorityof law, cryptic, vagueand} violative of principles of natural^justice, in the teeth of the^recent order^of this Hon'ble Court dated 28-02-2025 in^{W.P.No.211O1l2O24} and batch^and consequently set aside the same.

¶117

lA NO: 1 OF 2025

¶118

Petition under Section 151 CPC^praying that^{in the circumstances stated in} the affldavit filed in support of the^petition, the^{High Court may be pleased to} DIRECT the 2nd Respondent not to take any^{coerciveaction in terms of the} unsigned impugned order dated^{13-07-2024 pendingdisposal of the writ petition.}

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1A NO: 2 OF 2025

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Petition under Section 151 CPC^praying thatⁱⁿ the^{circumstances stated in} the affidavit filed in support of the^petition, the^{High Court maybe pleasedto} DIRECT the 2nd Respondent to unblock or^tift the^{blocking of input tax creditlying} to the credit of the Petitioner^pending disposal^{of the writ petition or else. lwould} suffer great loss.

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Counsel for the Petitioner: SRI^{BATTU SRINIVASA RAO}

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Counsel for the Respondents: SRI^{SWAROOP OORILLA,}

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SPECIAL GOVERNMENT PLEADER

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WRIT PETITION NO: 9138 OF 2025

¶125

Between:

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M/s. Sree Venkateshwara Steel^{Palace, 911261A,HMT Nagar,Nacharam,} Hyderabad, Telangana, 500076 Represented by^{its Proprietor, Mr. Boga Venkatesh,} aged about 59^yebrs, S/o. Boga^{Rama Swamy,trUo. 1-7-78O14,Ramnagar, Mohan} Nbgar, Hyderabad, Telangana-500020

...PETITIONER

AND

1 The Assistant Commissioner ST, Nacharam-ll Circle, Malkajgiri Division, 12th Floor, North Wing, Gagan Vihar, Nampally, Hyderabad - 500 001

¶131

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

¶132

Punjab National Bank, Represented by its Manager, Vusheerabad Branch, 1- 4-747, Jadala Towers, New Musheerabad Metro Station, Hyderabad, Telangana - 500020

¶133

...RESPONDENTS

¶134

Petition under Article 226 ot lhe Constitution of lnciia praying that in the circumstances stated in the affidavit filed therewith, tl-e High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus

¶135

(i) declaring un signed Show cause notice in Forrr DRC 01 vide Ref no. 2D36O622089054C dated 20.06.2022 and an unsigned impugned Order in DRC-07 vide ref. no. ZD36'1223045055R i.ated 23 12.2Q23 both issued by the 1"t Respondent under the provisic,rrs of CGST/TGST Act, 2O17 as being void, arbitrary, illegal, without iurisdiction and without authority of law apart from being violative of Articles 14. 19(1Xg) and 265 of the Constitution of lndia, and to consr-'rluently set aside any action taken pursuant thereto and^pass such further or other order(s) as this Hon'ble Court may deem fit and^proper in tho circumstances of the case.

¶136

(ii) declare the Form DRC 1 3 dated 16.05.2024 ir;s;ued in respect to FY 2017-18 is without authority of law and violative of articles 1a, 19(1Xg), 21 and 265 of the Constitution of lndia and consequently set aside the same

¶137

lA NO: 1 OF 2025

¶138

Petition under Section 151 CPC praying that in the c rcumstances stated in the affidavit filed ir support of the^petition, the High Court nray be^pleased to stay of operation of impugned Order in DRC-07 vide ref. no. ZO1\61223O45055R dated 23.12.2023 issued by the Respondent No. I for the tax^period 2017-18 under

¶139

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CGST/TGST Acts, 2017^pending disposal^{of the above Writ Petition, as otherwise,} the Petitioner will be^put to severe loss and^hardship".

¶141

lA NO: 2 OIl0?5

¶142

Petition under Section¹ 51 CPC^praying that^{in the circumstances statedin} the affidavit filed in support of the^{petition, the High Court may be pleasedto stay} operation of Form DRC 13 dated 16.05.2024^{issued in respect to FY 2017-18by} the Respondent No. 1 to Respondent No. 3 and^{consequently allow the petitioner} to operate their bank account.

¶143

Counsel for the Petitioner: SRI V. VEERESHAM

¶144

Counsel for the Respondents No.1 &^{2: SRI SWAROOP OORILLA'}

¶145

SPECIAL GOVERNMENT PLEADER

¶146

Counsel for the Respondent^No.3: -

¶147

WRIT PETITION NO: 9181 OF 2025

¶148

Between:

¶149

M/s. DAK Enterprises, Rep. by its^{Proprietor D.AnveshKumar,H.No'6-3-1311'} Anand Nilayam,^'Opp- Hanuman Temple, Shivaji^{Nagar, Sangareddy, Telangana-} 502001.

¶150

...PETITIONER

¶151

AND

¶152

The State of Telangana,^rep.by the^{Principal Secretary, Revenue (CT)} Department, Secretariat, Hyderabad,^Telangana.

¶153

The Assistant Commissioner^{(ST) (FAC), Medak Circle, NizamabadDivn.,} Telangana.

¶154

...RESPONDENTS

¶155

Petition under Article 226 of lhe^{Constitutionof lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith, the High Court maybe} pleased to issue a Writ, or Order or Direction^particularly oneⁱⁿ the^{nature of Writ} of Mandamus declaring the action^{of the 2nd respondent in issuing the Attachment} to Show Cause Notice in Form^{DRC 01 along with Form GST DRC 01 dated} 31.05.2024 and in^passing the^{impugned Attachment to GST Form DRC 07 dated} 29.08.2024 along with Summary of the^{Orderin Form GSTDRC-07dated} 29.08.2024 for the^year 2019-20 both^{are without signatures either manually,}

¶156

¶157

digitally or electronically as mandated under the CGST N>t,2017 as illegal, being void, without^{jurisdiction,} without authority of law apart from violative of A(icles 14 and 19 of the Constitution of lndia and consequently set aside the same.

¶158

lA NO: 1 OF 2025

¶159

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed irr support of the^petition, the High Court may be^pleased to grant stay of all further t,roceedings^pursuant to the issuing of tl're attachment along with Form GST DRC 01 dated 3'l .05.2024 and the Attachmert to GST Form DRC 07 dated 29.08,2024 along with Summary of the Order in Form GST DRC- 07 dated 29.08 2024 by the 2nd respondent under the CGST Act, 2017 for the year 201920.

¶160

Counsel for the Petitioner: SRI K. LAXMA REDDY

¶161

Counsel for the Respondents: SRI SWAROOP OORILLA,

¶162

SPECIAL GOVERNMEN'I- IPLEADER

¶163

WRIT PETITION NO:9240 OF 202s

¶164

Between:

¶165

SAIRAM RAKSHIIHA ENTERPRISES, Rep. by its Propretor Vamshi Krishna B, Registered office. H.No. 1-21, Gajularamaram, Quthbullirpur, IDA Jeedimetla, Hyderabad, Medchal-tVlalkajgiri, Telangana, 500055.

¶166

...PETITIONER

¶167

AND

¶168

1 The Assistant Commissioner, IDA Gandhinagar, Hyderabad Rural, T-G.

¶169

2 The Commrssioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad

¶170

The State of Telangana, Rep. by its Principal Sr:r;retary, Revenue (CT) Department, Hyderabad

¶171

4 Union of lndia, Through Joint Secretary, Departmenl of Revenue, Ministry of Finance. No(h Block, New Delhi-'l 10001

¶172

...RESPONDENTS

¶173

Petition under Article 226 of the Constitution of lnclia praying that in the circumstances stated in the affidavit filed therewith, tl-e High Court may be pleased to

¶174

¶175

a) lssue a writ of Mandamus^{or any otherappropriatewrit, order, or direction,} declaring the impugned^{Order (Ref. No. 2D3608241098840dated 27.O8.2O24)} and Show Cause Notice^{(Ref. No. 2D360624003980H dated31 .05.2024)as} illegal, void, and non-est in law, as^{they have been issued without adherence to} the^principles of natural^{justiceand statutory requirementsunder Rule142(14)} and Rule 26(3) of the CGST Rules,^2017.

¶176

b) Quash the^{gamishee notice issued against the Petitioner'sbank account} bearing No. 1712513413, Kotak^{MahindraBank, KPHB Branch,as it is without} iurisdiction,^{arbitrary, and unsustainable in law, having been issued on the basis of} an invalid and unsigned order.

¶177

lA NO: 1 OF 2025

¶178

Petition under Section 151^{CPC praying that in the circumstances stated in} the affidavit filed in support^{of the petition, the High Court maybe pleased to a)} Suspend the^'operation of the^{Order in Form GSTDRC-07 (Ref' No'} 2D3608241098840 dated 27.08.2024)^{issued by the 1't Respondentfor the tax} period 2019-20.b) Direct the 1st Respondent^{to forthwith lift the attachment on the} Petitioner's bank account bearing^{No. t 7'12513413, Kotak Mahindra Bank, KPHB} Branch) Grant such other reliefs^{as this Montle court maydeem fit and proper in} the interest of^justice, failing^{which the Petitionerwill suffer irreparable lossand} hardship.

¶179

Counsel for the Petitioner: SRI^{PAMULA VAMSHI KRISHNA}

¶180

Counsel for the Respondents^{No.1 to 3: SRISWAROOPOORILLA'} SPECIAL GOVERNMENT^PLEADER

¶181

Counsel forthe Respondent^{No.4: SRI A. KRANTI KUMAR REDDY'} S.C.FOR CENTRAL GOVERNMENT

¶182

SRI GADI PRAVEEN KUMAR,^{DEPUW SOLICITOR GENERAL OF INDIA}

¶183

WRIT PETITION NO:^{9277 OF 2025}

¶184

Between:

¶185

M/s. Coldcare Warehousing &^{Logistics, Rep.} by its partner Srinivas Rao Pochampally Registered Office at-^{Plot No -1} Block No. 35, Auto Nagar, VanasthelipLram,Hyderabad,^{Telangana,500070.}

.,.PETITIONER

AND

1 The Assistant Commissioner (ST), Division - Saroornagar, Circle - Vanasthaliprrram-1 , Hyderabad -500001 .

¶190

2 State of Telangana, Through Principal Secretary tr: Government, Revenue Department (Commercial Tax), Hyderabad, Telangarra,.

¶191

...RESPONDENTS

¶192

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

¶193

(i) Declarinr; unsigned Show cause notice in Form DRC 01 01.06.2022 vide Ref no. 2D3606220013114 an unsigned impugned and Unsigned Summary Order in DRC-07 dated 31.08.2024 vide Ref no. 2D3608i141489190 leaving to and amount of SGST Rs. 7,38,787l- and CGST Rs. 7,38,7871- both issued by the Respondent No.1 under the provisiors of CGST/ TGST Act, 2017 as bein1l void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articlr:s 14, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further o. other order(s) as this Hon'ble Court may deem fit and proper in the circu'nstances of the case.

¶194

( ii) and vrol:rtive of articles 14, 1 9(1 )(g), 21 and 265 of the Constitution of lnd ia

¶195

lA NO: 1 OF 2025

¶196

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed rrr support of the petition, the High Court nray be pleased to stay of operation of impugned Unsigned Summary Order in DRC-07 vide Ref. no. 2D36O824148919() dated 31 .08.2024 issued by the Respondent No. 1 for the tax period 2019-20 un,Jer CGST/TGST Acts, 2017 pending dir;prosal of the above Writ Petition, as otherw se, the Petitioner will be put to severe los,s and hardship.

¶197

Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

¶198

¶199

Counsel for the Respondents: SRI SWAROOP^OORILLA, SPECIAL GOVERNMENT PLEADER

¶200

WRIT PETITION NO:9296 OF 2025

¶201

Between:

¶202

M/s. M.B. Engineering Works, Rep. by its Proprietor,^{MehaboobBasha Mulla, 44-} 2ot2t1 , RlC^-Colony, Near RTC Bus Stop,^{Hanuman Nagar, Mouali,Medchal} Malkajgiri, Telangana-500040.

¶203

...PETITIONER

¶204

AND

¶205

1 Assistant Commissioner^(ST), Keesara N1^{Circle,MalkajgiriDivision,} Telangana.

¶206

2 Union of lndia, Rep. by the Secretary,^{Ministryof Finance, No.136-A,North} Block, New Delhi.

¶207

3 State of Telangana, Rep. by its Principal Secretary^{to Govemment,Revenue} (CT-ll) Department, Secretariat, Hyderabad.

¶208

...RESPONDENTS

¶209

Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Court maybe} pleased to issue an appropriate Writ, Order or Direction^{more particularlyin the} nature of MANDAMUS declaring the action of^{the 1't Respondent in passing the} impugned order dated 29.4.2024 for the^{year 2018-19as improper,illegal, and} unsigned and consequently set aside the^same.

¶210

lA NO: 1 OF 2025

¶211

Petition under Section 151 CPC^{praying that in the circumstances stated in} the affidavit filed in support of the^{petition,the High Cou(may be pleased to grant} stay of collection of the total disputed^{tax of Rs.4,18,505/- CGST,Rs.4,'18,5051} SGST and Rs.4,03,921l- IGST and^penalty of^Rs.41 ,850/-^CGST,Rs.41 '8501 SGST and Rs.40,392- IGST and interest^{of Rs.3,76,655/- CGST,Rs 3,76,6551} SGST and Rs.3,63,529/- IGST.

¶212

Counsel for the Petitioner: SRI MUKTINUTALAPATI^{RAMACHANDRA MURTHY}

¶213

Counsel forthe Respondents No.¹ &^{3: SRISWAROOP OORILLA,} SPECIAL GOVERNMENT PLEADER

¶214

¶215

Counsel for the Respondent No.2: SRI A. KRANTI KUMAR REDDY, S.C.FOR CENTRAL GOVERNMENT

¶216

WRIT PETITION NO:9309 OF 2025

¶217

Between:

¶218

M/s. Yallanki Venkateswarlu (now closed), Rep. by its Proprietor, Mr.^Y. Venkateswar Rao H-No.2-104, Gundepudi, Julurpad, Flhammam, Telangana^- 507166.

¶219

...PETITIONER

¶220

AND

¶221

1 The Assistant Commissioner (ST), Khammam-l Circle, Warangal Division, H. No. 10-6-179/6, Ground Floor, Near P.V. Narasimha Rao Park, Beside NSP Office, Bhuranpuram Street, Khammam^- 507001.

¶222

2 The State or Telangana, Rep. by the Principal Secretary to the Govemment, Revenue ({)T) Department, Dr. B.R. Ambedkar Telangana Secretariat Building, Hyderabad, Telangana.

¶223

3 The Union of lndia, rep by its Secretary (Finance), Ministry of Finance, North Block, New Delhi^- 110001.

¶224

...RESPONDENTS

¶225

Petition uncler Article 226 of the Constitution of lndia^praying that in the circumstances stated rn the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAVUS holding that the impugned Ex-Parte Order in Form GST DRC-O7 passed b'r the First Respondent vide Ref./Order NO.2D36042406531 7C, daled 27-04-2024 tor the F.Y. 2018-19^(April,2018 to March,2019) under the GST Acts, 2017,^pursuant to an invalid Show Cause Notice which does not contain electronically generate DIN and does not contain any Signature/Digital Signature, and whrch was not^physically served on the Petitioner, without affording opportun ity of^personal hearing and without an17 basis or material as arbitrary, capricious, violative of the^principles of natural^justice, violative of S.No.75(4) of the GST Acts, 2017, based on assumptions and^presumptions without any basrs or material, and illegal and consequentl), '3"1 ,t'0" the same.

¶226

lA NO: 1 OF 2025

¶227

Petition under Seclion 151 CPC praying that in the circumstances stated in the affidavit filed n support of the^petition, the High Court may be^pleased to

¶228

¶229

grant stay of all further proceedings, including recovery of tax^{and interest,} pursuant to the impugned Ex-Parte Order in Form GST DRC-07^{passedby the} First Respondent vide Ref./Order No. 2D360424065317C,^{dated 2744-2024, for} the F.Y. 2018-19^(April, 2018 to March, 2019) under^{the GSTActs, 201 7.}

¶230

Counsel for the Petitioner: SRI G. NARENDRA^CHETTY

¶231

Counsel for the Respondents No.1 &^{2: SRI SWAROOP OORILI-A,} SPECIAL GOVERNMENT PLEADER

¶232

Counsel for the Respondent No.3: SRI GADI^{PRAVEEN KUMAR,} DEPUTY SOLICITOR GENERAL OF INDIA

¶233

wRlT PETITION NO:9310 OF 2025

¶234

Between:

¶235

M/s. Coldcare Warehousing & Logistics, Rep.^by its partner Srinivas Rao Pochampally, Registered Office at. Plot No -¹ ,^B lock No. 35, Auto Nagar, Vanasthalipuram, Hyderabad, Telangana, 500070.

¶236

..PETITIONER

¶237

AND

¶238

1 The Assistant Commissioner^{(ST), Division -Saroornagar,Circle -} Vanasthalipuram-1 , Hyderabad^-500001.

¶239

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

¶240

...RESPONDENTS

¶241

Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith, the High Court maybe} pleased to issue a writ, order, or direction more^particularly one^{in the nature of a} Writ of Mandamus

¶242

(i) Declaring unsigned Show cause notice in^{Form DRC 01 3110112024} vide Ref no. 2D36O124046156N an unsigned^{impugned and signed} Summary Order in DRC-07 dated^{2310412024 vide Ref no.} 2D360424O45323N leaving to and amount of^{CGST Rs. 2,12,4131-} SGST Rs. 2,12,4131- and SGST Rs.^{10,24,620/- both issuedby the} Respondent No.1 under the^provisions of CGST/TGST^{Act,2017 as} being void, arbitrary, illegal, without^{jurisdiction and without authority of}

¶243

¶244

law apa( from being violative of Articles 14, 1ll(1Xg) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such fu(her or other orde(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. ( ii) and violative of articles 14, 19(1Xg), 21 and 261; of the Constitution of lndia.

¶245

lA NO: 1 OF 2O2s

¶246

Petition unoer 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 of operation of impugned Summary Order in DRC-07 vide Ref. no. 2D36O424045323N dated 2310412024 issued by the Respondent No. 1 for the tax period 2019-20 under CGST/TGST Acts, 2017 pending disposal of the above Writ Petition, as otherwrse, the Petitioner will be put to severe loss and hardship.

¶247

Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

¶248

Counsel for the Respondents: SRI SWAROOP OORILLA,

¶249

SPECIAL GOVERNMENT PLEADER

¶250

WRIT PETITION NO:9315 OF 2025

¶251

Between:

¶252

M/s. Ravi Chandra Agencies, 1-6-1291A, Kabela Bazar, Suryapet, Telangana, 508213 Represented by its Proprietor, Mr. Kakkireni Ravi^,3handra, aged about 56 years, S/o. Kakkireni Radha Krishna, R/o 1-6-12914, V:abela Bazar, Suryapet, Telangana, 50821 :,

¶253

,..PETITIONER

¶254

AND

¶255

1 The Assistant Commissioner ST (FAC), Suryapet Circle, Nalgonda Division, 1-2-27011711 & 2, Kuda Road, Near Gandhi Statue, Suryapet, Telangana508213

¶256

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

¶257

...RESPONDENTS

¶258

Petition unoer Article 226 of the Constitution of lnclia praying that in the circumstances stated in the affidavit filed therewith, tl're, High Court may be

¶259

¶260

pleased to issue a writ, order, or direction more^{particularly one in the nature of a} Writ of Mandamus

¶261

(i) declaring un signed Show cause notice^{in Form DRC01 vide Ref no.} ZD36O622OO4418L dated 01lOOl2O22 and an^{unsigned impugned Order} in DRC{7 vide ref no. 2D360824128945X^{dated 29.08.2024both} issued by the 1st Respondent under the^{provisionsof CGST/TGST Act,} 2017 as being void, arbitrary, illegal, without^{jurisdictionand without} authority of law apart from being^{violative of Articles 14, 19(1)(g)and} 265 of the Constitution of lndia, and to^{consequently set asideany} action taken^pursuant thereto.

¶262

lA NO: 1 OF 2025

¶263

Petition under Section 151 CPC^{praying that in the circumstances stated in} the affidavit filed in support of^{the petition,the High Courtmaybe pleasedto stay} of operation of impugned Order^{in DRC-07vide ref. no.2D360824128945Xdated} 29.08.2024 issued by the Respondent^{No. 1 underCGST/TGSTActs' 201 7} pending disposal of the above Writ Petition, as otherwise, the^{Petitionerwill be} put to severe loss and hardshiP-

¶264

Counsel for the Petitioner: SRI^{V. VEERESHAM}

¶265

Counsel for the Respondents:^{SRI SWAROOPOORILLA}

¶266

SPECIAL GOVERNMENT PLEADER

¶267

wRIT PETITION NO:9325 OF 2025

¶268

Between:

¶269

M/s. Pochampally Registered Coldcare Warehousing Office & at.^{Logistics, Plot No Rep-} 1^{by its} Block^partner No. 35 Srinivas Auto Nagar,Rao VanasthblipLram, Hyderabad,^{Telangana,500070.}

¶270

...PETITIONER

¶271

AND

¶272

1 The Assistant Commissioner^{(ST), Division -Saroornagar,Circle-} Vanasthalipuram-1 , Hyderabad^-500001.

¶273

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

¶274

,..RESPONDENTS

¶275

¶276

Petition under Article 226 of the Constitution of lrdia 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 particular y one in the nature of a Writ of Mandamus

¶277

(i) Declaring unsigned Show cause notice in Form DIRC 01 2910512024 Ref no.2D360524061210U an unsigned impugned and Unsigned Summary Order in DRC-07 dated 03/09/2024 vide Ref no. 2D360924004986Y leaving to and amount of IGST Rs. 2,38,56i3r- both issued by the Respondent No.1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without^jurisdiction and without authority of law apart from being violative of Articles 1a, 1!l(1Xg) and 265 of the Constitution of lndia, and to consequently set erside any action taken pursuant thereto and pass such further or other c,rder(s) as this Hon'ble Court may deem fit and^proper in the circumstances of the case.

¶278

( ii) and violative of articles 14, 19(1)(g), 21 and 2t\5' of the Constitution of India.

¶279

lA NO: 1 OF 2025

¶280

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court rnay be pleased to stay of operation of impugned Unsigned Summary Order in DRC-07 vide Ref. no. 2D360924O04986Y dated O3lOgl2O24 issued by the Respondent No. 1 for the tax period 2019-20 under CGSTffGST Acts, 2017 pending dir;posal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship.

¶281

Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

¶282

Counsel for the Respondents: SRI SWAROOP OORILLA

¶283

SPECIAL GOVERNMENT I'LEADER

¶284

WRIT PETITION NO: 9356 OF 202!;

¶285

Between:

¶286

M/s. M.B. Engineering Works, Rep. by its Proprietor, Mehalcoob Basha Mulla,44201211, RTC Colony, Near RTC Bus Stop, Hanuman l'lagar, Mouali, Medchal Malkajgiri, Telangana- 500040.

¶287

¶288

AND

¶289

Assistant Commissioner (ST), Keesara Nl Circle, Malkajgiri Division, Telangana.

¶290

Union of lndia, Rep. by the Secretary, Ministry of^{Finance,No.136-A,North} Block, New Delhi.

¶291

State of Telangana, Rep. by its Principal Secretary to Govemment, Revenue (CT-ll) Department, Secretariat, Hyderabad.

¶292

...RESPONDENTS

¶293

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 an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the^1st Respondent in^passing the impugned order dated 29.12.2023 for the^year 2017-18 as improper, illegal, and unsigned and consequently set aside the same.

¶294

lA NO: 1 OF 2025

¶295

Petition under Section^'t 51 CPC^praying that in the circumstances statedⁱⁿ the affidavit filed in support of the^petition, the High Court^{maybe pleasedto} grant stay of collection of the total disputed tax of Rs.37,471l- CGST, Rs.37,4711' SGST and Rs.9,5091 IGST.

¶296

Counsel for the Petitioner: SRI MUKTINUTALAPATI^{RAMACHANDRA MURTHY}

¶297

Counsel for the Respondents No.1 & 3: SRI SWAROOP^OORILI-A, SPECIAL GOVERNMENT PLEADER

¶298

Counsel for the Respondent No.2: SRI GADI PRAVEEN^KUMAR' DEPUTY SOLICITOR GENERAL OF INDIA

¶299

wRlT PETITION NO: 9381 OF 2025

¶300

Between:

¶301

M/s RKI BUILDERS PRIVATE LIMITED & OS^{MAX PROPERTIESPRIVATE} LIMITED JV. Rep. by Authorized Signatory M Santosh^{Kumar Registered Officeat:} No.157, Prajay Water Front, Shamirpet^{Valley Road, Secunderabad,Hyderabad,} Telangana, 500077

¶302

...PETITIONER

¶303

AND

¶304

The Assistant Commissioner^(ST), Division - Malkajgiri, Circle - Keesara^{- 2.} Hyderabad - 500001

¶305

¶306

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

¶307

...RESPONDENTS

¶308

Petition under Article 226 of the Constitution of lndia^praying that in the circumstances stated in the affidavit filed therewith, tir: High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus

¶309

(i) Declaring the unsigned impugned show cause notice dated O3.O3.2022vide Ref no. 2D36O322OO7713S and the corresponding unsigned demand order dated 3O.0B.i'.Ct24 vide Ref no. 2D36O824138892Y passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 for the Financial Year 2019-2020, demanding an amount of SGST Rs :24,20,4321-, and CGST Rs 24,20,4321- under the provisions of CGSTffCTST Act, 2017 as being void, arbitrary, illegal, without^jurisdiction and rarithout authority of law apart from being violative of Articles¹ a,¹ !t(¹ Xg) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case.

¶310

( ii) and violative of articles 1 , 1 9(¹ Xg ), 21 and 26!i of the Constitution of lndia.

¶311

lA NO: 1 OF 2025

¶312

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court rnay be pleased to stay of operation of impugned Unsigned Summary Order in DRC;-07 dt 30.08.2024 vide Ref no. ZD36OB2413BB92Y issued by the Respondent l',lo 1 for the tax period 2019-20 under CGST/TGST Acts,2017^pending dispos;al of the above Writ Petition, as otherwise, the Petitioner will be put to severe krss and Hardship.

¶313

Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

¶314

Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER

¶315

¶316

WRIT PETITION NO: 9428 OE2O25

¶317

Between:

¶318

M/s. Coldcare Warehousing and Logistics,^Rep by its^p artner Srinivas Rao Pochampally Registered Office at Plot No -¹ , Block^N o. 35, Auto Nagar, Vanasthalipuram, Hyderabad, Telangana, 500070.

¶319

...PETITIONER

¶320

AND

¶321

1 The Assistant Commissioner (ST), Division Saroomagar, Circle Vanasthalipuram-1, Hyderabad -500001.

¶322

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

¶323

...RESPONDENTS

¶324

Petition under Article 226 of the Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith,the High Courtmay be} pleased to issue a writ, order, or direction more^particularly one in the nature of a Writ of Mandamus

¶325

(iii) Declaring unsigned Show cause notice in Form DRC 01⁰¹ .06.2022^vide Ref no. 2D360622001344V an unsigned^{impugned and} d^Summary Order in DRC-07 dated 25.02.2025^{vide Ref no. 2D360225077888R} leaving to and amount of CGST Rs. 6,93,915/- SGST^{Rs. 6,93,9151and} both issued by the Respondent No.1^under the^provisionsof CGST/TGST Act, 2017 as being void,^{arbitrary,illegal, without} jurisdiction and without authority of law apart from being violative of Articles I a, 19(t Xg) and 265 of the Constitution of^{lndia, and to} consequently set aside any action^{taken pursuantthereto and pass such} further or other order(s) as this Hon'ble Court^{maydeemfit and proper in} the circumstances of the case.

¶326

(iv) and violative of articles 14, 19(1)(9), 21 and^{265 of the Constitutionof} lndia.

¶327

lA NO: 1 OF 2025

¶328

Petition under Section 151 CPC^praying that in the c;ircumstances stated in the affidavit filed in support of the^petition, the High Court may be^pleased to stay of operation of impugned Summary Order in DRC-07 vide^Ref .^no. 2D360225O77888R dated 25.O2.2O25 issued by the Respondent No. 1 for the tax period 2019-20 under CGST/TGST Acts, 2017 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be^put to severe loss and hardship.

¶329

Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

¶330

Counsel for the Respondents: SRI SWAROOP OORILLA,

¶331

SPECIAL GOVERNMENT PLEADER

¶332

WRIT PETITION NO: 9442 OF 202s

¶333

Between:

¶334

M/s. Raise Stones, Rep. by its Partner, Shaik lmthiaz, Plct No.364, Ramakrishna Nagar, Chengicherla, Ghatkesar Mandal, Medchal tvlalkajgiri, Telangana- 500093.

¶335

...PETITIONER

¶336

AND

¶337

1 The Assisthnt Commissioner (ST) (FAC), Keesara ll Circle, Malkajgiri Division, Telangana.

¶338

The Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-4, No(h Block. New Delhi- 110001 .

¶339

The State of Telangana, Rep. by the Principal Secretary to Government, Revenue (C:T-ll) Department, Telangana Secretariat Building, Hyderabad, Telangana.

¶340

The Branch Manager, HDFC Bank, Uppal Kalan Branch, 2-3-34lBR, Devilal Complex, Main Road, Uppal, 500039.

¶341

RESPONDENTS

¶342

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 an appropriate Writ, Order Or Direction more particularly in the nature of MANDAMUS declaring the action of the^'l't Respondent in passing the impugned order dated 1710812024 passed for the year 1!.019-20, as improper, illegal, FORM DRC-01 and attachment to the FORM DRC-01 and FORM DRC-07

¶343

¶344

and attachment to the FORM DRC-07 unsigned and consequently set aside the same.

¶345

lA NO: 1 OF 2025

¶346

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 the Gamishee Notice dated 0310112025, in respect of the Petitioner s Current A/C No.'10421 OOOOO2372 issued by the^'lst Respondent to the 4h Respondent Bank, pending disposal of the above Writ Petition.

¶347

lA NO: 2 OF 2025

¶348

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 collection of the total disputed tax of Rs.8,71,5621 CGST and Rs.8,71,5621 SGST.

¶349

Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY

¶350

Counsel for the Respondents No.1 & 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER

¶351

Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF INDIA

¶352

Counsel for the Respondent No.4: -

¶353

The Court made the following: COMMON ORDER

¶354

¶355

THE HON'BLE THE ACTING CHIEF JUSTIC:E SUJOY PAUL

¶356

AND

¶357

THE HON'BLE SMT. WSTICE RTNUI(A YARA

¶358

WRIT PETITION Nos.3817 3818 5039 6693 9101 9L32,9 138, 918r,9240 9277,9296,93 09,9310, 9315, 9325, 9356, 9381,9428 and 9442 of 2025

¶359

COMMON ORDER:^(Per the Hon'ble the Acting ChieJ -'ustice Sujog^Paul)

¶360

Learned counsel Sri S.Suri Babu, Sri S'raik Jeelani Basha, Sri Mohammed Rafi, Sri K. Laxma Reddy, Sri Ilattu Srinivasa Rao, Sri V.Vceresham, Sri Pamula /irmshi Krishna, Sri G. R. S.Akhileswar, Sri Muktinutalapati Rernachandra Murthy and Sri G. Narendra Chetty for the petitione:-:; and Sri Svt,aroop Oorilla, Iear ned Special Government Pleader aLppearing for State Ta-x.

¶361

¶362

Regard being had to the similitude of th6^rtrusstions invoh'ed, on Lhe joint request of learned counsel for the^{perties, the matters} are analogo -rsly heard and decided by this^{contrnonorcler}

¶363

Learned counsei for the^{petitionersand learnedSpecial} Governmen' Pleader for State Tax^{submittedtl'rat sincethe} impugned r rotice(s) and order(s)^{are unsigne(I,the same may bc}

¶364

¶365

set aside in view of the common order passed in W.P.No.2l101 of 2024 & batch, dated 28.02.2025.

¶366

Accordingly, the irnpugned 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 show cause notice (s) / order(s) in accordance urith law and, for undertaking this exercise a-fresh, the limitation will not be a hurdle for the respondents.

¶367

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

¶368

Interlocutory applications, if any pending, shall also stand

¶369

closed.

¶370

SD/.MOHD. ISMAIL EPUTY REGISTRAR //TRUE COPY// SECTION OFFICER

¶371

To,

¶372

The Assistant Commissioner^{(ST), Ferozguda Circle, Hyderabad}

¶373

The Principal Secretary to the Government'^{Revenue-(Commerqial Taxes)} Departmerit, State of ielangana,^{Dr. B.R. AmbedkarTelangana Secretariat} Building, Hyderabad, Telangana.

¶374

The Appellate Joint commissioner^{of state Tax, Hyderabad RuralDivision,} Hyderabad.

¶375

The Assistant Commissioner of State^{Tax,Nacharam-lCircle,Malkajgiri} Division, Hyderabad.

¶376

The Secretary, Ministry of Finance,^{Union of lndia, NorthBlock'New Delhi-} 110001 .

¶377

The Chairman, Ministry of Finance, Department^{of Revenue, Central Bqard.of} lndirect Taxes and Customs, North Biock, Central^{Secretariat, New Delhi -} 100 001

¶378

The Assistant Commissioner (ST), Malkajgiri-1^{Circle, Hyderabad.}

¶379

¶380

The Assistant Commissioner^{(ST) (FAC),Medal'r, NizamabadDivn.,} Telanqana

¶381

The Assistant Commissioner^{(ST), Vidya Nagar tlircle,Secunderabad} Division,^gtn Mayur Kushal Complex,^{Near Gunfounciny, Abids, Hyderabad-} 500 001

¶382

t 0 ihe Assistarrt Commtssioner^{ST, Nacharam-llCircle'trlalkajgiriDivision, 12th} Floor, North '/Ving, Gagan Vihar,^{Nampally, Hyderabacl " 500001}

¶383

1'1 .The Assistant Commissioner, IDA^{Gandhinagar,Hyde'abad Rurat, T G-} 12.The Commis;sioner of State^{Tax, TheState GST [)epartment,State GST} Commrssioner Office, Nampally,^{Opp.to Gandhi Bhav,arr,tlyderabad}

¶384

Union of lnd,a, Through Joint^{Secretary, Departmentof Revenue' Ministry of} Finance, North Block. New^{Delhi-1 10001}

¶385

The Assrstant Commissioner^{(ST), Division -Saroornagar,Circle-} Vanasthalrpu ram-¹ , Hyderabad -500001.

¶386

l5.Assistant Commissioner^{(ST),Keesara N1 Circle,MalkajgiriDivision,} Telangana

¶387

'16 The Piincrpal Secretary to Government, Revenue (CT-ll) Department, State of TelanganJ, 1'elangana' Secretariat Building, Hyderabad,^Telangana . -.

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17.The Assistant Commissioner Commissioner^(ST), Khammam-l^{Cir,:le, Warangal Division,Warangal Division,Division,}

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17.The Assistant Commissioner Commissioner^(ST), Khammam-l^{Cir,:le, Warangal Division,Warangal Division,Division,} H No. 10-6-179/6. Ground Floor,^{NearP.V. Narasimherllao Park, Beside NSP} Office, Bhuranpuram Street, Khammam^{- 507001.}

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18.The Assistarrt Commissioner^{ST (FAC), SuryapetCircle, Nalgonda Division,} 1-2-270117t1 & 2, Kuda Road, Near^{Gandhi Statue, Suryapet'Telangana-} 50821 3

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