M/s. Pattiwar Krishi Kendra Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

M/s. Pattiwar Krishi Kendra Vs The Assistant… — GST and Indirect Tax | Telangana HC (2025)

What the court decided

AI extract

Outcome

Impugned unsigned show cause notices and orders in all thirteen writ petitions set aside; consequential bank attachments revoked; liberty reserved to respondents to issue fresh show cause notices/orders in accordance with law with limitation declared no hurdle; writ petitions disposed of without expressing opinion on merits; no costs; pending interlocutory applications closed.

Issue for consideration

Whether the action of the respondent officers in levying SGST/CGST/IGST and penalty through unsigned summary orders in Form GST DRC-07 (and unsigned show cause notices in Form GST DRC-01) under the CGST/TGST Act, 2017, without physical or electronic signature on the show cause notice and the adjudication order, and without providing proper opportunity of being heard, is void, arbitrary, illegal and violative of principles of natural justice and Articles 14, 19(1)(g), 21 and 265 of the Constitution. +3 more

Court's answer

In view of the common order dated 28.02.2025 in W.P.No.21101 of 2024 & batch, and since the impugned notice(s) and order(s) are unsigned, the impugned notice(s) and order(s) in these writ petitions are set aside.

Ratio / Principle

Consequential bank attachment(s), if any, pursuant to the set-aside notices/orders shall also stand revoked.

Key takeaways

Liberty is reserved to the respondents to issue fresh show cause notice(s)/order(s) in accordance with law; for undertaking the exercise afresh, limitation will not be a hurdle for the respondents.ratio¶¶208
The writ petitions are disposed of without expressing any opinion on the merits of the case, and with no order as to costs.ratio¶¶209
Interlocutory applications, if any pending, shall also stand closed.

Detailed headnote1 paragraphs

Goods and Services Tax – batch of thirteen writ petitions under Article 226 (Telangana High Court, common order per Sujoy Paul, Acting Chief Justice, with Renuka Yara, J.) – challenge to unsigned show cause notices in Form GST DRC-01 and unsigned summary/adjudication orders in Form GST DRC-07 passed under the CGST/TGST Act, 2017 for periods FY 2017-18 to FY 2020-21, with consequential Form DRC-13 garnishee notices and bank attachments – grievances included absence of physical/electronic signature, improper service contrary to Section 169(1) CGST Act and Rule 26(3) CGST Rules, denial of hearing, and parallel multiple demands for the same period – on joint request of counsel, and in view of the Court's common order dated 28.02.2025 in W.P.No.21101 of 2024 & batch, HELD: impugned notices/orders set aside as unsigned; consequential bank attachments stand revoked; liberty reserved to the revenue to issue fresh show cause notices/orders in accordance with law, 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.

[³⁴⁴⁶ ]

HIGH COURT FOR^{THE STATEOF TELANGANA} AT HYDERABAD

(Special Originat Jurisdiction)

WEDNESDAY, THE^{NINTH DAY OF APRIL} TWO THOUSAND AND^TWENryFIVE

PRESENT

THE HONOURABLE THE^{ACTING CH]EF JUSTICE SUJOYPAUL} AND THE HONOURABLE^{SMT JUSTICE RENUKAYARA}

WRIT PETITION NOS: 8568⁹⁰⁶¹ 9437 94/;6 9458 9476^948594909499 9517 9s20 9535^{AND95410F2025}

w.P.NO: 8568 OF²⁰²⁵

Between:

Raiaiah Kancharla, 2-1-5861a'^{Vemu Prasad} Kancharla, Naim Nagar, Hahumakonda, Telangana^{- 506009.}

...PETITIONER

AND

The Assistant Commissioner^{(ST), Warangal-Urban3, Warangal Division'} Telangana.

ThJSiate of^{Telangana, Rep. by its Principal Secretary, Revenue (CT)} Department, Telangana^{Secretariat, Hyderabad.}

...RESPONDENTS

Petition under^{Article 226 of the constitutionof India praying that in the} circumstances stated^{in the affidavitfiled therewith,the High court may be} pleased to issue an appropriate^{writ orderor directionmore particularlyone in the} nature of writ of^{Mandamusor any other appropriatewrit or order or Direction} declaring the action^{of the 1st Respondent in passingthe order dated 29.12.2023'} summary of the^{order in FormGST DRC-07 datd 29.12.2O23, and Proceedings} dated29.12-2023,levyingSGST/CGST/IGSTunderSectionT3(10)oftheTGST Acl2olTandPenaltyforthetaxperiod20lT.ls,thattoowithoutanyphysicalor electronic signature^{both on the showcause notice as well as the adjudication} order as well^{as without providing proper opportunity of being heard' as arbitrary'} contrary to the^{provisions of the TGST Act 2017,in violationof Principles of} Natural Justice^{and Rule of Lawand contrary to Article14, 19(1Xg) and 265 of the} Constitution^{of lndia.}

lA NO: 1 OF 2025

Petition und{)r Section 151 CPC^praying that in the circumstances stated in the affidavit filed in support of the^petition, the High Court^mziy be^pleased to Suspend the Oper;rtion of the Order dated 29.12.2023,^Summary of the Orderⁱⁿ Form GST DRC-O'' dated 29.12.2023 and Proceedings dated 2J.12.2023passed by the 1st Respordent, for the tax^period 2017-18, under the TGST Act 2017, pending disposal oI the above Writ Petition, as otherwise, the Peiitioner will be put to severe loss.

Counsel for the Petitioner: M/s. P.SREE RAMYA Counsel for the Respondents: SRt T.CHAITNANYA KIRAN, AGI) FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

W.P.NO: 9061 OF 2025

Between:

M/s. Abhi Bus Services (lndia) Private Limited, Rep by its E,irector, Sudhakar Reddy Chirra, Sy. No.136, P. Janardhana Reddy Nagar, Gachibowli, Rangareddy' Telangana' 500032

...pETrroNER

AND

The State of Telangana, Represented by its Principal Secretirry, Commercial Taxes, Secrdariat, Hyderabad.

The Commissioner of the Commercial Taxes Department, Te:langana State, Commercial laxes Complex, Nampally, Hyderabad-SOO 001 rabad-500001

The Deputy^{(lommissioner} (State Tax) STU-Il, Secunderabal STU-2, Secunderabtrd Division, 5-9-273 to 281 , 3rd Floor, C-Block, l,{ayur Kushal Complex, Gr nfoundry, Abids, Nampally,Hyderabad,Telangarra-50000 1

The Assistant Commissioner (State Tax), Mahankali Street, t:lP Road-2 Circle, 5-9-21'3TO 281 ,411 Floor, C-Block, Secunderabad Di,ision, Mayur Kushal Complex, Gunfoundry, Abids, Nampally, Hyderabad

.. RESPONDENTS

Petition und:r Article 226 of the Constitution of lndra pnying that in the circumstances staled in the affidavit filed therewith, the Higtr Court may be pleased to issue a direction or order, more particularly in the n:rture of a Writ of Mandamus or an,/ other appropriate Writ, declaring that th,-' action of the Respondent No. 3 and 4 in issuing the notices/orders as null an I void in view of the following grou nds (a)Without proper service by followinl: the procedure prescribed under S;ection 169(1) of the CGSt Act, 2017 (b)Upl<,ading the Show Cause Notices ord-.rs in-Original along with the summaries with rut signing them digitally as is requi-ed under Rule 26(3) of the CGST Rules 201 7 Financial Year

DRC-OI No.^{and Noticesand datesDRC-07 No. and orders and dates lssued and} Passed by 2018-19^{2D361121O17743S dated13.11.2021 2D36O424O89655Y} dated 30.04.2024^{RespondentNo.32018-192D36O124O46301Ydated} 31.O1.2024^{2D360424086363Adated30.04.2024 RespondentNo.42019-20} 2D361121017773P^{dated 13.11.2021 2D3608241444481dated30.o8.2024} RespondentNo.32Olg-2OZD36O524O49421Jdated25'05'2024 2D36O824142115A dated^{30.08.2024 RespondentNo'42O19-2O} 2D3605240864001 dated^{31 .05.20242D360824087735Sdated30.08.2024} Respondent No.4^{(c)lssuing multiplenoticesfor the same issueand for the same} period and confirming the multiple^{demands along with consequential demands of} interest and^{penalty againstthe Petitioner Company, for the identical issue thereby} issuing^{parallel multiple demandsfor the same assessmentperiodto the} petitioner. (d)ln view of the above,^{the action of the respondents is void ab initio,} without^{jurisdiction, illegal, arbitrary, and in violationof Article 19(1 Xg) and 300Aof} the Petitioner.

IANO: 1 OF²⁰²⁵

Petition under section^{151 CPC prayingthat in the circumstancesstated in} the affidavit filed in support^{of the petition,the High court may be pleased to grant} a stay against the^{operation of the impugnedorders daled 3010412024and 30-08-} 2024, and the^{recoveryaction of the Respondent, pending disposalof this writ} petition, by direct the Respondent^{No. 3 and 4 not to take any coercive action.}

Counsel for^{the Petitioner:SRI M.UMASHANKAR} Counsel for the^{Respondents: SRIT.CHAITNANYAKIRAN' AGP FOR} SRI SWAROOP OORILLA,^{Special GovtPleaderfor StateTax}

W.P.NO:943⁷ 0F²⁰²⁵

Between:

M/s. Sky Shade^{Family Restaurantand Bar,} fgp^{by its Partner' Mr'Kumar} S*lr-v''rulmuii,^{z-z-':in,--snivam Road,Nt-lw Nallakunta,Hyderabad'} Telangana^- 500 044

...PET!TiONER

AND

The Assistant^{Commissioner(ST),Vidya Nagar Circle,Secunderabad} Division, NamPallY,^HYderabad.

The Manager, HDFC Bank^{Limited, Vidya Nagar Branch,1-87O2118, Pakhal} Plaza, Nallakrnta, Hyderabad

The Siate of^'lelangdna, Represented^{by its PrincipalSecret:rry, (Revenue),} Secretariat, Flyderabad.

Union of lndia, rep. by its Secretary,^{Ministry of Finance, Government of lndia,} 3rd Floor, Jeevan De'ep Building,^{Sansad Marg, New Delhi-l10 001}

...RESPONDENTS

Petition undr:r Article 226 of the^{Constitutionof lndia prirying that in the} circumstances stated in the affidavit^{filed therewith,the Higt' Court may be} pleased to issue an appropriate Writ or direction,^{morepartict larly one in the} nature of Writ of Vlandamus, declaring^{the impugned orderd ated 14.08.2024} passed by the 1St respondent in ref. No. 2D36O824O43598W for^{he financialyear} 2019-20 as illegal unjustified besides^{being violative of prinr:iplesof natural} justice.

lA NO: 1 OF 2025

Petition underr Section 151 CPC^praying that^{in the circum';tances stated in} the affidavit filed in support of the^{petition, the High Court may bo pleasedto stay} all further proceedirgs^pursuant to the^{impugned order dated 14 08.2024passed} by the 1st respondtrnt in ref No. 2D360824O43598W^{for the finanr;ial year 2019-20} during the pendency of the above writ^petition.

lA NO: 2 OF 2025

Petition undrrr Section 151 CPC^praying thatⁱⁿ the^{circum';tances statedin} the affidavit filed in support of the^{petition, the High Court may bc pleasedto stay} the operation of the notice dated. 10.03.2025^{issued by the lst r':spondent to the} 2nd respondent bark attaching the bank account^{bearingNo.502'00042486580of} the petitioner durinl; the^pendency of the^{above writ petition.}

Counsel for the Petitioner: SRI B.SRINIVAS Counsel for the Respondent Nos.l & 3: SRI T.CHAITNANYA^{KIRAN, AGPFOR}

SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel forthe Respondent No.4: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDII\

Counsel for the Respondent No.2: --

w.P.NO:92146 OF 2025

Between:

M/s. Coldcare Warehousing^{and Logistics,,Repby its p-artnerS4iyqq Ra9} Pochamoallv S/o Pochampallv Sudhakar^{rao Registered ffice at- Plot No - 1,} gloC[t{o. 35, Auto Nagar, Va'nasthalipuram, Hyderabad, Telangana, 500070

...PET!TIONER

AND

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

State of Teilangana,^{ThroughPrincipalSecretary to Govemment, Revenue} Department(CbmmercialTax),^{Hyderabad,Telangana.}

...RES'ONDENTS

Petition under Article²²⁶ of^{lhe constitutionof lndia prayingthat 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 unsignedshowcause notice in Form DRC 01} 01.06.2022 vide Ref^{no. 2D36O62200',1288Lan unsigned impugnedand Unsigned} summary order in^{DRc-07 dated 29.04.2024videRef no. 2D360424O75OO2R} leaving to and amount^{of CGST Rs. 1,91,793/ - arid SGST Rs. 1,91,793/-both} issued by the Respondent^{No.1 underthe provisionsof GGST/TGSTAct, 2017 as} being void, arbitrary, illegal,^{without jurisdiction and without authority of law apart} from being violative^{of Articles 1a, r9(rxg)and 265 of the constitution of lndia,} and to consequently^{set aside any action taken pursuant thereto and passsuch} further or other order(s)^{as this Hon'ble court may deem fit and proper in the} circumstances of the^{case and violative of articles 1a, 19(1)(g),21 and 265 of the} Constitution of lndia.

lA NO: 1 OF 25

Petition under section^{'l 51 cPCpraying that in the circumstances stated in} the affidavit filed^{in support of the petition, the High court may be pleased to slay} of operation of^{impugned Unsigned summaryorder in DRC-07 vide Ref. no.} 2D36O424O75002R^{dated 2s.o4.2o24 issued by the Respondent No. 1 for the tax} period 2019-20 under GGST/TGST^{Acts, 2017 pending disposalof the above writ} Petition, as otherwise,^{the Petitionerwill be put to severe loss and hardship.}

Counsel for the Pe^titioner: SRI G.R.S.AKHILESWAR Counsel for the Rerspondents: SRI T.CHAITNANYA^{KIRAN,AGI)FOR} SRI SWAROOP OORILLA, Special Govt^{Pleader for State Tax}

W.P.NO: 9458 OF,1025

Between:

M/s. Pattiwar Krishi Kendra, 3-10411, Main Road,^{lndervelli,Adilabad,} Telangana, l;04346 Represented by its Partner, Mr.^{Pattiw;,rr Narsimlu,aged} about-67^yez.rs, Sio. Pattiwar Kishtanna,^{Fi/o. 3-90, Pradhan Nagar, lndravelli,} Adilabad' Telangana- 504346

...pETrroNER

AND

The Assistart Commissioner ST, Adilabad Circle, Adilabad [)ivision,^{H. No. 9-} 6, 2nd Floor, Chandra Hero Complex, Sai Nagar, Dasnapur,^Adilabad- 504001

State of Telangana, Through Principal Secretary to Governn ent Revenue Department rCommercial Tax), Hyderabad, Telangana

.. RESpONDENTS

Petition und er Article 226 of the Constitution of^lnd ia^pr aying thatⁱⁿ the circumstances sta.ed in the affidavit filed therewith, the Higlt Court^may be pleased to issue a writ, order, or direction more particularly one n the nature of a Writ of Mandamus [i) declaring un signed Show cause notice^{in F,rrm DRC} 01^vide Ref no. 2D360622021443R dated 04/06/2022 and an unsigned irrpugned Orderⁱⁿ DRC-07 vide ref. nt.2D361223O638294 dated 2911212023 both ssued by the 1St Respondent 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 Article; 14, 1 9(1 Xg) and 265 of the Constitution of lndia, and to consequently set ar;'de any action taken^pursuant thereto.

lA NO: 1 OF 2025

Petition undr:" Section 1 51 CPC^praying that in the circum stances statedⁱⁿ the affidavit filed in support of the^petition, the High Court may b,:^pleased to stay of operation of impugned Order in DRC-07 vide ref no. 2D3612','30638294 dated 29J22023 issued by the Respondent No. 1 for the tax^periori 201 7-18 under CGST/TGST Acts, 2017^pending disposal of the above Writ Petiti,rn, as otherwise, the Petitioner will be put to severe loss and hardship.

Counsel for the^{Petitioner:SRI V.VEERESHAM} C"un"ef for the Respondents:^{SRIT.CHAITNANYA KIRAN' AGP FOR} SRI SWAROoiT OoRILLA,^{Special Govt Pleader for StateTax}

w.P. NO:9476 OF 2025

Between:

M/s. M.B. Engineering^{Works, Rep.b-y ils Proprietor, Mehaboob Basha Mulla'} 'il:rdb-n,-Riilciii6ni' t'tear Rtc,eus stop Hanuman Nagar' Mouali' Medchal Malkajgiri,^{Telangana-500040.}

...'ET.T'ONER

AND

l.AssistantCommissioner(ST),KeesaraNlCircle,MalkajgiriDivision, Telangana.

Z. Uijon? inOia,^{Rep.by the Secretary, Ministry of Finance' No 136-A'North} Block, New Delhi.

s Siate bi ieranoana,^{Rep. by its principal Secretary to Govemment, Revenue} (CT-ll) Departirent, Sedretariat' Hyderabad

...RE.'ONDENTS

Petition under Article^{226 of the constitutionof lndiaprayingthat in the} circumstances stated^{in the affidavit filedtherewith,the High court maybe} pleased to issue an appropriate^{writ order or Direction more particularlyin the} nature of Mandamus^{declaringthe action of the 1st Respondentin passingthe} impugned order dated^{2glo4t2o24 for the year 2018-19as improperillegal and} unsigned and consequently^{set aside the same'}

IANO:1OF^2O25

PetitionunderSectionl5lcPcprayingthatinthecircumstancesstatedin the affidavit filed^{in support of the petition, the High Court may be pleased pleased} to grant stay of^{collectionof the total disputedtax of Rs 4'18'505/- CGST'Rs} 4,18,5051-SGSTandRs13,774l-IGSTandpenaltyofRs4l,850i.CGST'Rs 41 ,8501 SGST and^{Rs 10,000IGST.}

CounselforthePetitioner:SRIMUKTINUTALAPATIRAMACHANDRAMURTHY Corn""ffortheRespondentNos.l&3:SRIT'CHAITNANYAKIRAN'AGPFOR SRI SWAROO'P^{OORILLA,Special Govt Pleader for State Tax} Counsel forthe^{Respondent No.2: SRI GADI PRAVEENKUMAR' Dy'} SOLICITOR GENERAL^{OF INDIA}

W.P.NO:9485 OF:2025

Between:

M/s. Raise Stones, Rep. by its Partner, Shaik lmthir,rz, Plot No.364, Ramakrishn:r Nagar, Chengicherla Ghatkesar Mandal, Medchal Malkajgiri, Telangana- Ii00093

...pETrroNER

AND

1 The Assistart Commissioner (ST) (FAC), Keesara ll Circle, l,4alkajgiri Division, Telilngana.

The Union ol^!ndia, Rep. by the Secretary, Ministry of Finance, No.136-4, North Block, New Delhi- 1 10001 .

The State of Telangana, Rep. by the Principal Secretary to C,.overnment, Revenue (Cl-. ll) Department, Telangana Secretariat Buildingt, Hyderabad, Telangana

.. RES'.NDENT'

Petition und er Article 226 of lhe Constitution of lndia pr aying that in the circumstances staled in the affidavit filed therewith, the Higlr Court may be pleased to issue an appropriate Writ, Order or Direction more I)articularly in the nature of MANDAT\IUS declaring the action of the 1st Responde nt in passing the impugned order d;rted 24.02.2025 passed for the year 2020-',11 , as improper, illegal, FORM DR()-01 and aftachment to the FORM DRC-01 are unsigned and consequently set a:iide the same.

lA NO: 1 OF 2025

Petition undr:r Section 151 CPC praying that in the circum,ttances stated in the affidavit filed in s;upport of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs.6,74,6(t2l CGST and Rs.6,74,6021 SGS.I and penalty of Rs.67,460/- CGST and Rs.67,460/- SGST.

Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondent Nos.1 & 3: SR! T.CHAITNANYA KIRAN, AGP FOR

SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, Dy.

SOLICITOR GENERAL OF INDII\

w.P.NO:9490 OF²⁰²⁵

Between:

Mis. S Rajeshwar Agencies,^{4-2-5, Kumarpet, Old Bu-s Stand,-Adilabad,} Telangana,' 504001 R-epresented^{by its Proprietor, Mr.} .Sugy.am.^Rajeshwar, ageo 6boui 53^{years,S7o. Sugyam Yellaiah,'Rl/o. 1-22, Kachikanti,Adilabad,} Telangana- 5o4ool

AND

The Assistant Commissioner ST,^{Adilabad Circle, Adilabad Division, H No 9-}

6, 2nd Floor, Chandra Hero^{Complex, Sai Nagar,Dasnapur,Adilabad'} Telangana- 504001

State 6f Telangana, Through^{Principal Secretary to Government Revenue} Department(CbmmercialTax),^{Hyderabad,Telangana}

...RES'ONDENTS

Petition under Article 226 of^{lhe constitutionof lndia prayingthat in the} circumstances stated in the^{affidavitfiledtherewith,the High court may be} pleased to issue a writ, order, or,direction^{more particularly one in the nature of a} writ of Mandamus (i) declaring un^{signedshow cause notice in Form DRC 01 vide} Ref no. 2D360522013616M dated^{28.05.2022and an unsigned impugnedorderin} DRC-07 vide ref. no.2D361223O71632L^{daled 31.12.2023 both issued by the 1st} Respondent under the^{provisionsof CGST/TGSTAct, 2017 as beingvoid,} arbitrary, illegal, without^{jurisdiction and without authority of law apartfrom being} violative of Articles 1a, 19(1Xg)^{and 265 of the constitution of lndia, and to} consequently Set aside^{any aotion taken pursuant thereto and alternativelyallow} this petitioner to rectify^{the GSTR 1 filedfor FY 2017-18.}

lA NO: 1 OF 2025

Petition under section 151^{CPC prayingthat in the circumstances statedin} the affidavit filed in support^{of the petition, the High court may be pleased to stay} of operation of impugned^{order in DRC-07videref. no.2D361223071632Ldated} 31 .12.2023 issued by^{the RespondentNo. 1 for the tax period 2017-18 under} CGST/TGST Acts, 2017^{pending disposalof the abovewritPetition, as otherwise,} the Petitioner will be^{put to severe loss and hardship.}

Counsel for the Petitioner:^{SRI V.VEERESHAM} Counsel for the Respondents:^{SRIT.CHAITNANYAKIRAN' AGP FOR} SRI SWAROOP OORILLA,^{Special Govt Pleader for State Tax} w.P.NO : 9499 OF 2025

Between:

M/s. Sri Raja Rajeshwari Ginning lndustry Asifabad, Sy. t'lo. 186,^National Highway Ro€el, Asifabad, Kumuram Bheem, Telangana, 504293 Bgpre_sented biits Propretor, Mr. Ritesh Rathod, aged about 42^years, S/o.^Rathod Ramesh, Rl,to. 1-2, Mankapur, Namoor, Adilabad, Telangana 504^{31 1}

AND

...PET|TIONER

'1 . The Deputy oommissioner ST, Adilabad STU, Adilabad Divis;ion, H.No. 9-6, 2nd Floor, Ctrandra Hero Complex, Sai Nagar, Dasnapur, Acilabad- 504001.

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

lclcl Bank, Flepresented by its Manager, Adilabad Branch, 9/430/'l , Rajiv Nagar, Beside Medical College-RlMS, Adilabad, Telangana^- 50400'1

.. RESPONDENTS

Petition undr:. Article 226 ot the Constitution of lndia^praying that in the circumstances staled in the affidavit filed therewith, the Higlt Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of lvlandamus ri) declaring un signed Show cause notice in F:rm DRC 01 vide Ref no. 2D360522C" 4595H daled 2910512022 and an unsigned intpugned Order in DRC-07 vide ref. n> 2D3612230714O1U daled 3011212023 both ssued by the 1st Respondent under the provisions of CGST/TGST Act, 201 7 as being void, arbitrary, illegal, wi:hout^jurisdiction and without authority of law apart from being violative of Articler; 14, 19(1Xg) and 265 of the Constitution of lndia, and .to consequently set ar;ide any action taken^pursuant thereto and^pat,s such further or other order(s) as this Honourable Court may deem fit anrl^proper in the circumstances of tf €) case. (i) declare the Form DRC 13 dated 2:llO3l2O24 issued in respect lo FY 2t)17-18 is without authority of law and violati','e of articles 14, 19(t )(g), 21 and 2()'i of the Constitution of lndia and consequerrtly set aside the same

lA NO: 1 OF 2o2s

Petition undrrr Section^'l 51 CPC praying that in the circumr;tances stated in the affidavit filed in support of the petition, the High Court may bt,: pleased 1o stay operation of Form l)RC 13 daled 291O312024 issued in respect to FY 2017-18 by

the Respondent No.^{1 to Respondent No. 3 and consequentlyallow the petitioner} to operate their bank^account.

lA NO: 2 OF 2025

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 stay} of operation of impugned order^{in DRC-07videref . no. 2D361223071401 U dated} 3011212023 issued by the Respondent^{No. 1 for the tax period 2017-18 under} CGST TGST Acts, 2017^{pending disposal of the abovewrit Petition, as otherwise.} the Petitioner will be^put to severe^{loss and hardship.}

Counsel for the Petitioner: SRI^V.VEERESHAM Counsel for the Respondent^{Nos.1 & 2: SRIT.CHAITNANYA KIRAN' AGP FOR} SRI SWAROOP OORILLA, Special^{Govt Pleader for StateTax} Counsel for the Respondent No.3: -

W.P.NO: 9517 OF 2025

Between:

M/s. JUST BEYOND TECHNOLOGIES,^{8-2-29918216/35 GavathriHills,} Jubliee Hills, Hyderabad, Telangana-^{500033 Repby Proprietor'Pushpak} wootla

...PETtrtoNER

AND

Assistant Commissioner^{(ST), PunjaguttalCircle,Punlagutta Division,} Hyderabad, Telangana.

Z. Uiion of lndia,^{Re-p. Uy} the^{Secretary, Ministry of Finance' No 136-A, North} Block, New Delhi.

State of Telangana, Rep.^{by its Principal Secretaryto Government, Revenue} (CT-ll) Deoartment. Secretariat, Hyderabad.

+. ine e'ranin Manager, lClCl bank,^{Jubliee Hills Branch,Road no.10,} HYderabad'

...RESP.N,ENTS

Petition under Article 226^{of lhe constitutionof lndiaprayingthat in the} circumstances stated in^{the affidavit filed therewith,the High court may be} pleased to issue an appropriate writ,^{order or Direction more particularlyin the} nature of MANDAMUS declaring^{the action of the 'lst Respondentin passing the} impugned order dated 30.04.2024^{passed for the year 2018-19, as improper,} illegal, contrary to facts and^{unsigned and consequently set aside the same'}

lA NO: 1 OF 2025

Petition undr-'r Section 151 CPC praying that in the circunstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the Garnishee Notice dated 24.12.2024 relating to the year 2O1B-19 under the CGST and SGST Acts,2017, in respect of the Petitioner's Current A,/C No. 007605500117 and personal bank account no . 00760154Bt;87 issued by the 1st Respondent to the 4rth Respondent Bank, pending disposal r>f the above Writ Petition.

lA NO: 2 OF 2O2s

Petition undr:r 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^()l the total disputed tax of Rs. 8,55,2961- ar d penalty of Rs. 85,528t-

Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondent Nos.1 & 3: SRI T.CHAITNANYA KIRAN, AGP FOR

SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.2: SRI cADl PRAVEEN KUMAR, Dy.

SOLICITOR GENERAL OF INDIA

Counsel for the Respondent No.4:

W.P.NO: 9520 OF 2!.025

Between:

M/s. Opulent.rs Overseas Careers Pvt Ltd, 8-2-2931821N112 L PIot No.^'1128. Jubilee Squa re, Road No. 36. Jubilee Hills. Hyderabad, Tr:langana 500033 Represented by its Authorized Signatory. N. Narender Redd1,', S/o. N. Chenna Reddy Aged about 51 Years, Occ. Business, R:/o. HyderabaC

...PETIT|ONER AND

The Assistan. Commissioner of State Tax., Jubilee Hills I Cirr,le. Punjagutta Division. Hyd :rabad

Commissione r of Commercial Taxes., State of Telangana, C. [. Complex. Nampally, Hyderabad- 500001

State of Telarrgana, -Through Principal Secretary to Governnrent Revenue Department ( 3ommercial Fax Hyderabad, Telangana

...RESpONDENTS

Petition undcrr Article 226 of the constitution of lndia przrying that in the circumstances stat,:C in the affidavit filed therewith, the High Court may be

pleased to pass a writ order or d irection, more^{particuladyin the natureof a writ of} mandamus declaring the^{order passedby the RespondentNo. 1 u/s. 73 of the} CGST Act daled 27-02-2025^{in Form GST DRC 07 bearing ReferenceNo'} 2O360225084759V and also^{declare the ShowCause Notice in Form No.DRC-01} bearing Ref No. 2D36O2220157540^{dated18{,2-2022passed bytheRespondent} No. 1 for the Financial^{yeat 2O2O-21 as beingvoid, illegal, arbitrary, violativeof} Articles 14, 19,21 and^{265 of the constitution of lndia, violativeof principlesof} natural ,ustice, and without^{authority of law and consequently set aside the same.}

lA NO: 1 OF 2025

Petition under section 151 CPC^{prayingthatin the circumstances statedin} the affidavit filed in support^{of the petition,the High courtmay be pleasedto stay} all further action^{including collection of tax pursuant to the Show Cause Notice in} Form No. DRC-01 bearing^{Ref No. 2D3O02220157510dated18-02-2022 and its} consequent ' Order tinder Form^{No. DR C-07 bearing ReferenceNo'} 2D36O225O34759V dated^{27-02-2025dated passed by the Respondent No. 1 for} the Financial^year2O2O-21.

Counsel for the Petitioner:^{SRI M.NAGADEEPAK} Counsel for the Respondents:^{SRI T.CHAITNANYA KIRAN,AGP FOR} SRI SWAROOP OORILLA,^{Special Govt Pleader for StateTax}

W.P.NO: 9535 OF 2025

Between:

M/s. C5 lnfra Pvt. Ltd.,^{8-2-293l821J11115641N1 7. 3rd Floor' Road No'92,} Loius^ponO Jubili^{Hills, Hyderabad. Telangana 500096. acompanyregistered} unOer tne Companies^{Aat. 1956representedby its Director Sri Nishant} CnennaOi, S/o.'Sri Sudhakar^{Rao Chennadi. age!.qbo.u^t 3p Years.8-2-} AganZC Plot No. 316/A.^{MLA's Colony). Road 1''l'o'l2 Banlara Hills,} Hyderabad.Telangana-500034. ...'ET.T'ONER

...'ET.T'ONER

AND

The Assistant Commissioner^{(ST), Punjagutta 2 Circle,Punlagutta} Division,tvlayuriKushalCimplei,^{Abids,Hyderabad,Telangana.}

Dv. Commissioner^{(ST) - lil, EnforcementWing - 1, O/o Commssionerof} C6mmercial Taxes^- Nampally,^Hyderabad.

Dt. ao;missioner^{(ST) StU :'l, Punjagutta Division' Mayuri KushalCimplex} Abids. Hyderabad. Telangana.

State of Tela 1gana, Rep. by its Principal Secretary^{(Revenut;)(ST)} Department.--elangana. Secretariat Buildings. Hyderabad.

...RESPONDENTS

Petition undr-'r Article 226 ol lhe Constitution of^{lndia prrrying} that^{in the} circumstances staled in the affidavit^filed therewith, the^{Higlt Courtmay be} pleased to issue a writ, order or direction, more^particularly in th,: nature of a writ of mandamus declering Shoe Cause Notice in DRC^- 01^{dated 31 'O5-2O24bearing} Reference No. 2D1160524075 1859 and the consequent order ir^{Form DRC - 07} issued u/s. 73 of ttre TSGST Acl. 2017 dated 24-08-2024^{bearir g ReferenceNo.} 2D360824095774Cr^passed by the 1st Respondent^{for the tax petlodApril, 2019 to} March,2020 under the^provisions of TSGST Act. 2017 as^bein1.; unsigned.^void, arbitrary. illegal, v olative of the^principles of^natural iustice^{apartfrom being} violative of Articles 1a, t 9(t )(g) of the Constitution of lndia and^{,ronsequently} set aside the same.

lA NO: 1 OF 2025

Petition underr Section 151 CPC^praying that in the circumstances stated in the affidavit filed in support of the^petition, the High Court may br,:^pleased to stay all further action including collection of disputed tax^pursuantr'o the impugned order in Form DRC^. 07 issued u/s. 73 of the TSGST Act.2017 cated 24-08-2024 bearing Reference No. 2D360824O95774A^passed by the 1st R€rspondent for the tax period April. 20 l9 to March. 2020 under the^provisions of TSGST 4d.2017.

Counsel for the Petitioner: SRI A.V.RAGHU RAM Counsel for the Respondents: SRI T.CHAITNANYA KIRAN, AGtr FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax

W.P.NO:9541 OF ?.O25

Between:

M/s. Sri Raj:r Rajeshwari Ginning lndustry Asifabad, Sy. l'Jo. 186, National Highway Road, Asifabad, Kumuram Bheem, Telangana, 504 293 Represented by its Propretor, Mr. Ritesh Rathod, aged about 42^ye;,trs, S/o. Rathod Ramesh, Ryo.'1-2, lvlankapur, Narnoor, Adilabad, Telangana 504311

AND

...PETIT|ONER

1 The Deputy Oommissioner ST, Adilabad STU, Adilabad Division, H.No. 9-6, 2nd Floor. Ctrandra Hero Complex, Sai Nagar, Dasnapur, Ad'labad- 504001

State of Telangana,^{Through Principal Secretary to GovemmentRevenue} Department^{(6mmercialTax), Hyderabad, T,elangana}

S. lclbl Binf, Represented^{by its M-anager,Adilabad Branch, 9/430/1'Rerjiv} - Nigar, Beside ivtedical Coll'ege-R|MS;Adilabad' Telangana - 504001

...RESPONDENTS

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^{(i) declaring un signedshow cause notice in FormDRC01 vide} Ref no. 2D3605240663591 dated^{30.O5.2O24and an unsigned impugnedorder in} DRC-07 vide ref. no. 2D360824098773P^{dated 24.08.2O24both issued by the1st} Respondent under the^{provisionsof CGST/TGST Act, 2017 as beingvoid'} arbitrary, illegal, without^{jurisdiction and without authorityof law apart frombeing} violative of Articles^t a,^{t 9(1} Xg)^{and 265 of the constitution of lndia, and to} consequenfly set aside any^{action taken pursuant thereto and pass such further or} other orde(s) as this^{HonourableCourt may deem fit and proper in the} circumstances of the^{case. (ii) declare the Form DRC 13 dated 29.03.2024 issued} in respect to FY 2019-20^{is withoutauthorityof law and violativeof articles '14,} 19(1 Xg), 21 and 265 of the^{constitutionof lndia and consequentlyset aside the} same.

lA NO: 1 OF 2025

Petition under Section^{151 CPC prayingthat in the circUmstancesstatedin} the affidavit filed^{in support of the petition, the High court may be pleasedto stay} operation of Form DRC^{13 dated 29.03.2024 issuedin respect to FY 20'19-20 by} the respondent No.^{1 to Respondent No. 3 and consequently allow the petitioner} to operate heir bank^account-

lA NO: 2 OF 202s

Petition under Section^{1 51 cPC prayingthat in the Circumstancesstatedin} the affidavit filed^{in suppo( of the petition, the High court may be pleasedto stay} of operation of impugned^{orderin DRC-07vide ref. no.2D360824098773Pdated} 24.08.2024 issued^{by the RespondentNo. '1 for the tax period 2019-20 under}

CGSilTGST Acts, :1017^pending disposal of the^{aboveWrit Petition, as otherwise,} the Petitioner will be^put to severe loss and^hardship

Counsel for the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos.1 & 2: SRI^{T.CHAITNANYA KlFl"AN,AGP FOR} SRI SI/I/AROOP OORILLA, Special Govt^{Pleader for StateTax} Counsel for the Respondent No.3: --

The Court made the following: COMMON ORDER

?at

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL

AND

THE HON'BLE SMT. JUSTICE RENUKA YARA

WRIT PETITION Nos.8568 9061 9437 9446 9458 947 6, 9445, 9490, 9499, 9517, 9520, 9535 and 9541 of 2025

COMMON ORDER: (Per the Hon'ble the Acting Chief Justice S\log Paul)

Learned counsel Ms.P.Sree Ramya, Sri M. Umashankar, Sri B.Srinivas, Sri G.R.S.Akhileswar, Sri V.Veeresham, Sri Muktinutalapati Ramachandra Murthy, Sri M.Naga Deepak ard Sri A.V.Raghu Ram, for the petitioners and Sri'T. Chaitanya Kiran learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader appearing for State Ta-x

t

I

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 common order.

l,earned counsel for the petitioners and learned Special Government Pleader lor State Tax submitted that since the impugned notice(s) ald order(s) are unsigned, the same may be set

2

aside in view o[ the common order^passed in^{W.P.N,>.21101of} 2024 &, batch, dated 28.02.2025.

Accordingly, the impugned notice(s) and order(s,) in^these Writ Petitions are set aside. The consequen tial bank attachment(s), i1' any, shall also stand revoked. Libertv^{.s reserved} to the responde.rts to issue fresh show cause notice(s)7 order(s) in accordance with law ald, for undertaking this exerr:tse afresh, the limitation will not be a hurdle for the respondents.

The Writ l)etitions are disposed of without expr :ssing any opinion on the nrerits of the case. No costs

Interlocutrry applications, if any pending. st'rall aiso stand

closed.

To

SD/-MOHD. ISMAIL A Pj PU'IY REGISTRAR //TRUE COPY/I , I'i^{secrtoNoFFlcER}

1 The Assistant Commissioner (ST), Warangal-UrOaM, Warangat Division, Telangana.

2 T.he Principal{i9cre!?ly, Revenue (CT) Department, Tetanganrr Secretariat, Hyderabad, State of Telangana.

3 The Commissioner of the Commercial Taxes Department, Tele ngana State, Commercial T;lxes Complex, Nampally, Hyderabad-S0O 001 . r rb:ad-s0000i

4 The Deputy Commissioner (State Tax) STU-ll, Secunderabad^,jTU-2, Secunderlt'ad_Division, 5-9-273 to 281, 3rd Floor, C-Block, Iyl;ryur Kushal Complex, Gunfoundry, Abids, Nampally,Hyderabad,Tetangana.'50000.1

5 The Assistant^{,Sommissioner} (State Tax), Mahankali Streei, RF Road-2 9ircle,^{5-9-273T0 281,411 Floor,C-Block, SecunderabadDivis on,[,4ayur} Kushal Compkrx, Gunfoundry, Abids, Nampallv. Hvderabad.

6 The Assistant ,lommissionei (ST), Vidya Nagdr Ciicle, Secund :rabad Division, Nam6rslly, Hyderabad.

7 The Manager, HDFC Bank Limited, Vidya Nagar Branch,^'l-8-7)2118, pakhal Plaza, Nallaku,rta, Hyderabad

go

The Secretary,^{Unionof lndia. Minlstryof Finance'Governmentof lndia'3rd} " i;;:;;;ri beep auirdlns^{sansad'Marg'NewDelhi-110 o01}

s i'#H=:;t""i^{conimissiond,(ST)Drvisioi - Saroornagar' Circle -}

Vinasthalipuram-'1,^{Hyderabad -500001}

ro '- i[J alsistbnt CommidsionerlSt),^{o*ision - Saroornagar'Circle-} Vinasthalipuram-1 ,^{Hyderabad-500001}

11 The Assistant commrssr6n?i^{s*r AJiraoaocircle,Adilabad Division,H. No. 9-}

' ' 6:'t#;ffi;,'bi;;;;H;;;coniprex' Sai Nasar' Dasnapur' Adilabad504001

tz.lisLiant^{cornmissioner (sT),Keesara N,l circle,MalkajgiriDivision,} Telangana.

ts.iffiAiiistant^{commissioner (sT) (FAC), Keesara ll circle, Malkajgiri} Division, Telangana.

l4.TheAssistantCommissionerST,Adrlabad.Circle,AdilabadDivision,H.No.9-'- d:'i;,i Fi;;;,'cnrnita niio compr"* Sai Nagar' Dasnapur' Adilabad' Telanoana- 50400'l

rs.iEli'o%?riv"c"orii]ir.ion"l.^{sr Aditabad slU, Aditabad Division,H.No. 9-6,} '" iil Fl;6i''Cninora ne,o"cJ'pi"* 5"' rlig"' Dasnapur' Adilabad- 504001' ro.lJ.i"ffi b"mrGiion"il5il^{Punjagutta icircle Punjagutta Division'} Hvderabad,^Telangana.

1? Tf,il;;i;nttirimiistoner^{of stare Tax , Jubilee Hills I circle. Punjagutta} Division. HYderabadHYderabad

Division. HYderabadHYderabad

rs 6;;;issiohei^{oiCommercialTaxesState of Telangana'C T Complex'} Nampally, HYderabad-^500Q01

The Assistant^{CommrssrJiJiisft. ernlrgutta2 Circle PunjaguttaDivision,} MavuriKushalCimplex,^{Abids Hyderabad lelangana'}

20 b;'il;"ili;:i"iiiii i-stl^{Iiri"E"i"i"".Jniwrns -" 1 o/o commssioner or}

-- c6mmercial Taxes I N6mpally, Hyderabad' - 21. Dv. Commissioner^(S1 )^{sTij'1 r Fr"trwti;Drvision. tvlayuri Kushalcimplex.} A6ids. Hvderabad.^Telanqana.

22.?#ildiuc,iili.iiii"'iE'^{6r- eo,rr_orosru AdrtabadDivision, H.No.e-6'} 2nd Floor, Chandra^{neroto'mpi"i Sa' NagqlP.q1apur'Adilabad-504001}

1. One CC to^{M/s. P.SREE RAMYA Advocatetg.I-qu..1} i4'.6';; cc i" Snt^{ntt.uMASHANKAR,Advocate [oPUC]} id on; cc io^{Snt B.sRlNlvAS Advocale[oPUC] .} - - i6.5;; dc 6^{5Hi c.n.S nrHtrtswARAtvo.cate.tg.PUCl} ii 6';;cc i; SRivveenesHnu^{Advocate [QPU.cl}

i6.ffi dd i;sHi^{rvr-urfrr.ruinLAiArr nnuAcuANDRA MURTHY, Advocate} TOPUCI

1. bne CC to SRI M.NAGA^{DEEPAK Advocate-[OPUC]} 30.One CC to SRI A.V.RAGHU^RAMAdvocate -specrit Govt'Pleader^IOPUUI for state Tax 3'1 . One CC I Siii svt iibop^obnlLr-4, 32.One IOPUC]CC to SRI GADI^{PRAVEEN KUililAR Dv SOLICITOR GENERAL OF} INDIA [oPUC]

33.Two CD CoPies

PSK. bs

I t

HIGH COURT

DATED:0910412025

COMMON ORDER

WP. N os. 8 568, 906 1,9 437,9446,9458, 9476, 948 5, 9490, 9499,9517,9520,9535 AND 9541 of 2025

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DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS

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