✦ High Court of India · 28 Feb 2025

Mr Aravinda Kumar: Koturu. hoor'retqr oJ M/s.Supreme Pair{S and Coatings v. Taxeq Secretariat, HYderabad

Case Details High Court of India · 28 Feb 2025

Court

High Court of India

Decided

28 Feb 2025

Bench

SUJOY PAUL

Length

76,830 words

Acts & Sections

A of the cenrral Goods and service Tax Act 2017 A of the felangana Goods and Services Tax Act 2017 A of the Telangana Goods arrd services Tax Act 2017 Central Gpods And SBrviqgq Tax Act 2017 Cent ral Qpods apd Service Tax Act 2017 CGSf Act 2017 CGST Act 2017 Code of Civil Procedure §1 Code of Civil Procedure §101 Code of Civil Procedure §15 Code of Civil Procedure §151 Code of Civil Procedure Constitution of India CQSTflGST Act 2017 Gentral Goocs ard Services Tax Act 2017 GGST Act 2017 Gocds and services Tax Act 2017

Counsgl for the Petitioner: SRI S.qURf BABU counset for_the Respondent flos.i,2,!1 a zf .$31 SWABOOP OORILLA, Spectat Go-vr pteade. for State Tax as..l;sted d'sni'r.ciiairnit;'iiiliN,IA;' ^ Counsel for rhe Respondent Nos.4 & 5: Gp Fgn lleOieeL HEALTH & Fi,v uounsqt ror the Respondent No.6: qBl B.SHIVA KUMAh, SC FOR TSHCL .P.NO:217 50F L24. Between: M/s. Manchr:r ar C:ment company private Limited , 6-3-65sr2t4 . civir Suoolies Bhavan Lane Somaiiouaa, Hyoeiaul;, Td;;d;il: doooef i"iiJ"#EUT; rts Manag_in,; Direct6r, Sh, punnamanani Narotham Rao, S/c Shri Late p Prakash Rao. Aqed os vgars,. [/.o .i:i;iiiibdii:'Frii-ib-' ioT,'prii,iiril Residency, ftc ad 2, adnjara'Hixs, HyOuiJ6i-OI'SbOOs ...PETITIONER AND ^lo 13

1. The Deputy Commissioner, (Stale Tax)-6, Commissioner of Commercial tixes Oep'artment, HOD Divrsion, C.T Complex' Nampally, Hyderabad-sOo 001 2. ihe Assistant Commissioner of State Tax, Punjagutta Division, Jubilee Hills ll, Mayur Kushal Complex, Abids, Hyderabad, Tela.ngana-500034 New Delhi-'110001

3. U;it; orlnJL, tr,trniitry bf Finance, Represenled by its Secretary, North Block, 4. State of Telangana, Through Principal g€qrely to Qovernmel! ftevsnue 5 6#trJ' b;;'liJi l riii*i rridi iio-C uito'i's, cSt Policv wi ne, New pelhi O. ffr6 Ais,srant Cornmissioner of State Tax, Punjaglltr? DlYi$jgl,^J.qbilee Hills DeDartmenl (Cbmmercial Tax). Hvderabad, Telangana lV, Mayur Kushal Complgx, Abids, Hyfl,e.igbad, Telqngan-a 50q9ff :i " ' iResoondent No' 6 is impleaded as per Court grder 9at9d l8-Q2:2025'Yide ig tto s ot 2024 in WP. No.21765 ot 20271 RE$'.NDEDT. .-. ::1"._r. : Retitiqn under Artiple 2?6 o! lhe Coqstitution ql lndie PraYiQg th4l in lftq ,,......",.. pircumstances statq'J in the affidavit filed fperqwith, lfre High geurt may Ds please4 to igque a writ, qrder, or direction 4Q[9 ffirlicqlS[ly gnP in fl]e nalyre 9t I Wril of Mandamus declaring impugned Qlder in fgrm GST DRC-Q7' vidq ffeference N9 2D160324039347D d?ted 27,0'3.2024 pEgseQ by the Respondgnl No. 1 gnder the plovisigls oI CGST/TGST Act, 2017 as being -yqid' 3rbitrqry, illegal, without jurisdictiop, violativq of the Brinciples o{ natute! juslige aP-Art [tA4 being violative of Articles 14, 19(1Xg) and ?05 of the eqnstitytion 9J l;rdie' anQ to qonsequently set aqide thg sarne and pasq S,uch {urthqr or Qlher gLqF(C) as llff Hon'ble Cou(l may deem fit and ploper il lhe gircuTfltanqg! ol llle 94se alQ prayed for condonipg the delay based on thg meritq of the casg' ii' a writ, grdel, 9f direction mors particularly one in thg nature of a Writ of p9ndapqs {:"te1iiS fmBus4gd 1eelificatiqn older vide ref No. 2036Q424q?r279,Q da:84 16:P4?:924 p?q9eq-py ttre Respondsnt No. 1 unqer the prgvisigns 9J CG$T/TG ggnde4ing lh9 Peing yoid, arbitrary. illegal, yvithout jurigdiclion, violqlive of thq prin-qlpleq 9t nalural justige apart from being violative q{ Articles 14, 19(1Xg) llq 29? oI lhe Cgnstitqtion of lndia, and tg consequently set aside the g?me ald palg IA NO:1 OF 2O24 i! Pgtition under Section 151 CPC praying that in the cirqumstFnces the affidavit filed in support of lhe petition, the High Court may be pleasep to gtqy operation of impugned rectification order vide ref No. 2D360424025279C dated 16.M.2024 passed by the Respondent No.1 llateq 14 lA NO: 2 OF 2O2,t Petition urder section'l5i cpc praying that in the circumstances stated in the aflidavit liled in support of the petition, the High courl may brr pleased to stay operation of imcugned Order in Form GST DRC-07 vide fteference No. 2D360324039341'D dated 2Z.G3,26}24 pas""J O, ,h. Respondenl No..t. lA NO: 5 OF 2024 Pstitipn unrler sestion 1p1 qPg V^yi?::g thalin tflF circsms;lqnees ilared i0 the affidavit filecl i1 support of the pgjilion, lhg H,gD CqVl ,ay be Bteased ro Fray the operation oI lrs S;hqu, Cause |l$!jCe V!!!S Reierence No ZD3605Z4et4g51V pated 31 05 2024 issued by thg propgqed Respondent No 6 't. r Counsel for the P3titioner: SRt P.YENKATA pRA$AD FOR SRI MD.SHABA7 counset for the Respondent Nos.i,2,4 & 6l S,Rl SwARoop ooirl_n, sp"Jrr G.o-r, pteadr:r for s-tare Tax asiiste4b-y sRl T.CHAITANYA rtnaN, acp ^ Counsel for the R,:spondent No.3: $Rl B.MUKHEBJEE FOR SRI GADt PRAVEEN KUMAR, DY. SOLICITOR GENERAL OF INDIA Counset for rhe Rr:spondent r.jo.S:- ShiobUtlilc'frniiAr,roEb, senion gc ' FO$9p19: W.P.NO; 22333 OF 2024 Betweqn: M/s Hailmar,5 Township..Fvt..ftS., Flat Np. 103, Gr:ound Ftoor, E_Btock, Green .Living A.parrr:lents, gani[ond],-'HyOeiaiSO, fitangqna- 5000t]9 RepresentEd' r, -S/; n ;#;il6; h;; by i t s [ta nas in g pirectoi, slr., Kftfparrl i:opaiar,iii6 K.oripatli, Ag_t:d 59 lrears, n1o,'Vitia-i!tj.t'ptim breeze Hztn;tn;n-NaU;r; Manikonda.F,pppalgLda,KVhengan9gpy4:yoJra5,o'iaj,iffi " ANP Besuq]pet- I c ircre, pavp n i p restise, "PErllloryEl ' I[""$.i?:iT ;ffi H.S6"dBlLSr), 2 Rt^rl::ll:l.lqele; Rep.lr,rs pr.incpal Seererary (Revenue) (CT) 3 union of tndia MrniStry or r;n"i6a n"b#=i;;idj fi;6$;reta4,, Norrh Btock, 4. Qentral Board of lndirect Taxes and Cu5toms, GST policy Wing, New Delhi qepanment I etanqana, Secretariat Buiidinqs. Hv'ddrabad New D_elhi-1 10 001 rep by its Cc,nmissioner ;;rr;;;r" 15 -3ololl2o24 Petition under Article 226 ot lhe constitution of lndia praying that in the circumstances staled in the affidavit filed therewith, the High court may be pleased to issue (i) a writ, order, or direction more particularly one in the nature ol a Writ of Mandamus declaring impugned order in Form GST PRC-07 vide pessed by lne 15! Reference No zD36o424os3433C dated Respondent under the provisione o, cEqIffGST flgt, 2017 39 being vaid' arbitrary, iflegar, without iurisdictiop, viorallyg of !f,'e qfl.lcipl:ei of Q?tural justiqq aparr from being violative of Articleg 14, 19(1Xg) anq ,?q5 9{ Ihe Qqnstllutiop oJ tndia, and to-'consequenlly sel asidg the Sime 3nd pgss 9tt9h fufl'er or olher the qilcuplflpnqgs ol !ll9 order(s) as this Hqn;ble court may .d-.ggm case ar.rp ptqyed {oJ condenins thg $glay .B??u, go tT melfq cele (ii) E th{ natfre of g wrll gl ygfapug writ, orqer, f,esrarios that rhe Nqtifisation 'l)fo QQ{fozQ;Q,T Oql,eO ?1.O3-?Q23 eQq Nollfic?ligD No. 56/2023;CT dated 2B122oQ! issgg( by ReQpondQnt Ng, 3 lhrough Respondent N o. 4 a1d corresppndipg 90 U$: No. .118 dinted 25 o9,?gz3 and 89, Ms 170 datel 30 12 20pQ issued py Sesp.lpQent No' 2 whiCh extended the timp limit for passing tfrq orders, are ryitfrout ?!l!9tit] of !9W ?Bd ullra vireg to the section 73(10) of t[e G$T Aat2017. snd $gctio4 16QA of CST {pJ' 2Q1] and yiolative of adicles 11, r 9{1)(s) 2't alQ 265 qI l[re qgnslilgtion qf lndia' ol'"e11on rr.rore oarticpliily nr 6'1'4 prgPer "ft$'i'p ::.10,9-

9.i iA lA NO:1 OE 2024 Petitign under Seqlion 151 qqQ prrylX! lhe affiQavit filed in suppgrt of lhe pglilign, |!q opqlaligp Q{ lmnugneQ order in Fgrm QST pRC 07 vide R9ference 2D3604.24O}3433G dated 3oto4t2o?1ry":g pV t!9 Rqgpondgnt N9 1 in !!g cqgymslqpges stated in CCSII mAY be Plgasefl to elPY No th?l pieF c ou n s e ! f o r the Peti ti o n e r : S R I P.v q N KArA P.f ll{1 F,-olg$.' ."P,:Il?f ' Counsel for tiie Respondent Nos.1 & 2: SRI SIVIIEOOP OORILLA' Sp99la-r - t - - " -6 c H-A rA ryIA l!! lA N, A G P "; Pi" Counsel for the Respon{ent No'3: SRt B.MU-KHEFJEE fqRjiil! .q491.-.^. - : innveeN KUMAR, Dv. soLlctroR GENERAL oF lNLlrA counsel ror the Respondent No.4: SRi DbMtNlc FERNANDES, SENIoR sc o. i i", gtaie ra x a119t f -ii--s.l-r. " FOR CBIC 16 W.P.NO: 22334 C'F 2024 Between: M/s. sri c anesh chi ies and cotton rraders, 4 306/3A.r/iiavwada Road Madhira, t4adhira, Khammam,_Tetangana -5O72oC- R.f;a;'";A- by-li! Proprietor, Shri Kishore padmaiabhuni, Sto Copifi Xii'"hni Padman-abhuni,Agg9.19 years, R/o. ,t541, Main Road, pen-(aluru, Xrishhi Andhra Pra Jesl--521401 -- ANQ " PETIJIONFE 1 The Agsistant Qompissigper ST, Khamam-l Circle. Waranoal Division X#-t:]9-9-:.7-..e/6, 9lp,,lg rlo91, $9a1f,) Narasimha Rao Farh, Eesirie NpS sEr hnctave, flgar Qfepk po-i(, Bhtiranpuram Street, Khamiiamr .1:.{ ' -(,]tger.Vn 507001 2 Uniori Af.lndin, _lvtlXr;tw af F'nAtg€, Reprgeenred by ils Sesrer;rry, No(h Btoqt. . ' New Delhi - 11OOg1 3 State qf Tr:l:lhgana, Thrqugh ptincipal gecretary to Government Revenue . Uepartment (9ommercial Tax),.HyderEljad, Tgtang4na 4 E:ltl?lBoar{ 9f IOQlrect raxe}'ana Crrsibms, cST poricy wirg, t,}ew Dethl " -: '' : HeP bY tts C jmmissioner " ' :. :" '": :" , ...' R,EgpONpENTg Petitign under. Articte 2?6 o"t {llg Cgp;litutign af lndia praying thEt in the circumslances sra :ed in the pffidpyi! fired- therewith, rhe High court pay pe pleased lo issue. (i) 4 ,arrit, order, or dilection rlore particurarry one in the Daturg ef a Wnt of Mandanrus declaring the grdpr No, 2D3604240864654dated 30.04 ZOZ4 passed by the 1s,t Respqndent vide under lfrg OrOvisions of CGSI Act, 201/ as uncon$titutional,V?iO ?Ditrqry, iflqgal, lyitpout jurigdicrron, vrctgrivq of ffrg principles of natu'at justice ap?rt fr,.gm beiqg viotaltve af Arrictes 1.1, l9(1XS) flnd 265 of the Cgnstitpllpn 9f tndig, ugg set asige the q"rr.,U ,o!ro, pass such further o:other ordgr(s) aq lhis Hq0,ble Court may deen, fit and proper in the circumstance:; of the caqe (ii) a writ, grder, or direction more pprticulqrly ong rn lhe nature of a rArit of Mandgmus fleclaring that the notificatron Nq 9/2g23_€.f, dated 3'1.03.2023 issuecl by the Respondent No.Z through Respondent No. 4 gnd corresponding Go trrs rup. tta oateg:zs oo.abzs issueJby the Respono;", ;;; and further extendt:d ta. 3.t:O4Ze;p4 vide'Notificarion No. SOlZfliS Ci Oaieg,: 28'122023 rssuerJ by Respondent No. 2 through Respondenr No. 4 and corresponding GO IIs. No.170 daled 30.,12.2023 issued by Respondenf No.3 which extended the iime limit for passing the orders, are without atlthority of and ultra vires to tre ' section 73(10) of the GGST Acr 2017 and Section 1684 of GST Act, 2017 and viorarive of articres ra, 19(1xg) 21 and 265 of lht: constituriop of lndia.

1..e "ep.gSeue0ily -law 17 lA NO: 1 OF 2024 Petition under section 151 CPC praying that in the circumstances slated rn Co11r:t mfY be pleased to slay the affidavit filed in support of the pelition, operarrsn gf order No D36p4240!oaoO1. date$ 3p.pa 2,Q.?a paSseo bv lha ResponPent No. 1. lh:".,Higl ' cqunse-l fof !l'e Petitionel: S nsd! foi !be R65pondent c Govt PleadeI for State e Respondent Counsdl for PRAvEEN KU[l Popnsg! for the Res ponQent ltJo.4: I s c c L EN P. 18 W.P.NO: 22335 CtF 2024 Between: M/s. Hallrn.rrk Township Pvt Ltd., Flat No 103, Ground Floor, E-Block, Green Lrvrng Apartments, Manikonda, Hyderabad, Telanqana- 5O0,lBg Reoresented b.y rts Man,rging Director, Shri Koripalli GopatakrEhna, Slo f.laoeifrara iiiJ Koripalli, Aged 59 years, R/o. Vitia No.l ptam Breeze HanJman N#5i. ManikondaPuppalguda,K.V'RangareddyHyderabad'Telargana .,.PETIIONEB Ameetpel, f]eoumoet - l. Telanoana AND 1. The Assistant Commissioner (ST), pavani prestige, Above R S. brothers, 2. Ihe Slate o'I:etangana, Rep. b'y its principal Secretary (Revenue) - Deparlment. Telangana, Secretariat BuitOings, Hydera-bdd ' H:;BB';11'r,O [ld]'t" Q.gnJrgl;Bqard pf lndirect Iaxes and Custgms, GST poticy Wing, NeW Felhl r.gp by ilS tloTipisqigner or Finanse, Repiese"ntbo'uv ils secret ary, t'lorth Btact!, .BFqPoNDENTS Petition uncer Article 226 ot lhe constitution of tndia pra /ir_rq thal in thq circumslanceg statgd i4 the affidavit fited therewith, the High COurt may !g pleased to issue a l4lrit erder or direqlion particutarty one in the nature of q Wfl ;{ Mandamus i. a writ, order, or direction more particularly one in the nature gf " -V'X_fi! pf Mandamqs declSlingr impugned qr:der was passed by the Respgndent No.1 irf Form GST DRC-07 vidg Referenpe No 2p360424o83413c dateq 3QO4.2QA* passed by the tst lespor,rdenl under the provisions of GGST/TGST Act, zOi7 ag bping vgid, qrbitrpry, illegal, yithout jurisdiction, violgtive of ther prinCipleg 9f natural justic9 aparl from being viotalive qf Artictes 14, jg(jxg) an! ZQQ of 1|Jq 9f lnda and ro conseq-uenrry sgr aside rhe sarne eog oa,ls 9gq11 folstitglion further or other c,rcle(s) as this Hon'Dte Court may deem fit and proper in ihR circumstances of rh,) case and prayed for condoning the deray baserj qn the mdritg of lhe case. ii. a ',vr it, order, or direction more particularly one in tre nature of q Writ of Mandamut; dectaring that the Notification No 09i202g_C T delgq 31 .03.2023 ?nd Notification No. S612O23-CT dated 28.122023 issue{ ,by Regpo4dent No. 3 tfr.ough Respondent No.4 and corresponding GO Ms. r.ro 1ifl dated 25.08,2023 ilrd Go. Ms. 170 dated 30.12.2023 issued by Responderlt Ng, ! which exlended the time limit for passing the orders, are without authority of law and ultra vires to th: sectron 73(10) of the GST Act 2017 and section 168A cf i. 19 GSTAct'2OlTandviolaliveofarticlesla.lg(1Xg)2land265oftheConslitution of lndia lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppprt of the petition' !h9 High courl may be pleased to stay operation of impugned order was gaqged by the Bespondenl No 1 in Form GST DRC-07 vide Refenince'No. Zp36Q4?4OB3411G dated 3004 2024 pqssed bv tf19 Respondent N9. 1. Counsel for the Petitioner: SBI P.VENKAT'A PRASAD foR $Rl MD'SHABAZ bounsel for ihe Re-gpondent Nos.1 q ?, s$l ty11ryoop ooRlLLA' sp-ecler - - - -' cbrt pieaaei ior $tate fax asiiitea py sRl r'cHAlr ANYA XIRAN' AGF cornsei for the Resporident [o.r: S'Ct a'qUXxeEJEE FoR SRI Gl9l.-.-. - ilnrtten kumen, ov.'qpuciroR GENFITL9LI?1 counsel for the Respondent [o.4: n-!B?i[B'8 FERNANDES, sENloR sc - W.P.N o: 225260F 2024 Between: $rinivas Kompally, 21-91, Main Boad, Cherial, Siddipet Telanoana- 506223' Reoresbnted bv its 'F;;Pii;d: r''l\li;l' -Koripallv 9'.1!.'13:; S/o, (oinpalliChittgraiah, FUo. 20-Q4, Qherial' 9iddipet' I elangana- ?\'tpzzc ANB "'PETITIoNEB 1 2 3 4 The Assistant ComrJrissioner ST, Siddlpet Cirple, Nzamabad Division' vr";"ilil;iE;;i;;:i;]F-rd;'irt'a;i#[-G;;d6;i'stationRoa!'Nizamabad' Nizamabad District:503003 si#'& d;;lili, rrt-r*sn Plipipal $eqre-Flv to Government Revenue 3:8f, iitTj,f sfr ffi?l;:?**i:x:'J3?#;l:33?up3'",wins,NewDe'hi reo bv its Commissioner Uniori of India, Ministry of Finance, Reprqsenled by its Sepretary' North Blpck' New Delhi-1't0001 ...RES,ONDENTS - . " Petition under Article 226 ot lhe Constitution of lndia pray!1g 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 gI a Writ of Mandamus 20 a) declaring irnrrugred Show cause notice in Form DRC C)j vide Ref no, 2D36022201970 )X dated 21 02.2022 and order-in-originat datecl 30.04 2024 vide DRC 07 ref. no. ZDI]60 4240923371 bolh issued by the 1st Respr:ndent under the provisions of C(iSI'/TGST Act, 2017 as being void, arbitrary, illqgal, witlOrt! jurisdiclign and urithout authority of law apart from being violativ'e oi nrlicteq i4, 19(1)(g)rand 2(i5 of the Constitution of tndip, and to qpnseqqenfly;gef $iOe tlf-e same and pgss such further or other order(s) as lhis Honble Coufl may {eeryr fit ..j,. ,;, . .. :. b) decliring',thzrt the Noliticarion No 09/2023-C f dared g1,$?q?? iasue.d hy 11Q dared zs.oi.ioe$i i"s,iej Pv Reqponqgpt Nlo. 1l qnd the Netificarion No. 96/2023- CT daleg zA:iuzZ,A?,? issped py Be,pp:rdent No. 3 and corresponding GO Ms 170 daled 3q,,12?b?A lssuec !V ReFponJent No 2, which exrendsd the time timit for pasgipg do(lpil; is without authorit)' of raw and urtra vires to the seclion 73(r 0) of the gsr act ?Q1i and Se-etion 1684 of CGST Act, 2017 and viotarive of artictes 14, jg(jxgi,'21 265 of ihe Qopgtitr,tion oi lndia. i . NO: 1 OF 2024 Eiolig.! urrd,:r seEtion 151 cPC praying thar in rhe circumst?nges Sjaieg iq the affidavit fjled in support of the petition, thq High Court may be pleaseC to glay operatign of impucnetr order-in-originar dated 3Q.o4 2024 vide Dge 07 ref, ne, 2D3604?409!t3Q3i,7 fssuqd by rfre Respondent No. 1. Cqunsgf for lhe Petitioner: SRt V.VEERESUAM couns6l for lire Respondent Nos.1 & 2: sRl swARooF,ooRrLLA. soeciar ^ counse! for the Re,spondent No.3: SRt DOMiNlc FeRruaruoes, SENIORISc g:yt P,fgader; for state-Tax-alslsred by sRl r.cHAtrANyA *fiar,r, aen Cgunsel for the Re:;pondent No.4: Snf e.MuiHeRJEE FoR SRt GApl 71 W.P,N O:2257'l OF 2024 Between: Kamal Navan Chowdharv' Proprietor of tvl/s ' Saket Enterprises' 14-'l-.18512' Seetaramdet. Manqalhat,-Hvdeiabad, Telangana, 500001 ' Represented Dy lts Proprietoi M;. Kar;al Nayan Chowdhary, S/o- Late-Narayan lJ': gl9yqlq' A;; i, vears, R/o. 14-2'352, Chandanwadi, 3rd Fioor, Goshamanal' -'- N5mpally, Hyderabail 500012. ,. : ,..FETlrloNEB AND HydeiaFad ''' Department (O-bmmercial Tax), t-tyderabad, I elanoa n a .l . Assislant cgmmisglgner (ST), !99heq1ba9h-1 circlg, Abids Division, 2 Siate'qi ielaDqana, Throygh Prinsipal Sqcrqlary tq Governmepl Bevgnue 3 ea#i'd;;rif piln.Oiieit rai#i6J Ci,sioms; GST Policv wing, New Delhi + [{d,ig!,r"a.i"igl{,i5tv-Q rinunct, Rgpresenled by its seeretary, Noflh Blgcft' ..RESPoNDENT9 rep by its Co;'pmisgigner \ew pgftti-1lpP01 Pgtitigp under Arllgle 2?6 of the Cqqqtitution of lndiq praying tha't in lhe eircumslancqg staled in the affidavi! file{ lhereyvith, the High pgurt pay bp q pleased to issue a Wit, 9[9er, or direplion TgJe particular:ly orle in thg natpre -oJ writ of Mandamus (i) deQlaring impugned QlQer-in.original dated 30.04 2Q24 yide DRC 07 ref. no. ZDXAO42498}777Q daled go 04 2024 issued bv lhe :l9l Responqlent qpdeJ the proviqionq pJ Cq*qT/t-GST AcJ' 2917 4s bein9 X9id, arbltrary, illeg?I, without jurisdiction ?Dd wilhqut authorily of lAw aPqd ftgp Uei!,]g violativg of Arlicles 14, 19(1Xg) ,ng 265 of thq conglitutiqn of lndia' anQ !g conseqgently pet aqide the same and pasE ;gch further or Qther grde(s) as !fti9 Hon'ble' Cour! maY deerp fit gnd prgper iq lhe qircurn$tancqs o! lhe lPse (ii) declaring thA! the Notifiqation No 912023-e J dqted 31.03 2023 issue-d bv lhs 3eeponQent Nq. 3 end Qprrespondirls Go rylP No" 11Q dateq 25 Q9,?::iilt:fi by the RespQ'ndent No. 2 an$ Ngtifigatioq No. 56t2O23- Cf dalgQ 2912?W issued py RegponQqnt Np 3 qnd qe11espo4d1ns Go Ml 170 dateQ 30'1220.'29; which extendPd the time limit for passing the grders' is withou! autholily of law !!''Q ultra vires to the se.ction 73(1O) of the GST Acl 2017 and Section 1684 of CGST Acl,2017 and violative of articles 14, 19(1Xg), 21 and 265 of the ,Constilutioq of 22 lA NO: 1 OF 2024 Petition un,Jer {lection 151 CPC praying that in the circums,tances stated in the affidavit filed rn support of the petition, the High Court may be pleased to stay operation of imlrrgnerJ Order-in-Original dated 30.04.2024 vlQe DRQ 07 rel. q9. ZD36O4,24oBg7l'7Q dared 30.o4.2024 passqd by tle Reppondent ryi. 1. Counsg! for the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OOBIILA, gpeSlet Gouns6l for tfe Respondent No.3: SRt Dojil|tlg FERNANDES, SF...N[OE gC : t.i. ': gopnsql forthe Respondenr No.4: Snia-.MJI(iERJEE FoR SRI qAp Govt Pfeader for State Tax assisted by SRI T.CHA]TA^|YA KIBAN,'AGP :i: ,,. pRAVEEN KUMAR, Dy. goLtelToB 9ENERAI ef. lUpn FoR Cglc I ,,i ,:i W.P.NQ;22579 OJ: 2024 Eetween S-rinivq5 K,rrrpally,21-9'1 , Main Road, Cherial, Siddipet, Telangana,- 006223, Represente( by, its Proprietor, Mr. Kompally Srlnivas. ;S1o. Komoalli Qhittaraial", '1/o 20-34. Cherial, Siddipet, Telahgaha- SOO223 :__._.^-.__ ;1;fET!'TloNER AND ,| 2 3 4 u ntE Tela nt( Bo:lr, t Cornmissioner (ST), Siddi pet Circle, Nizamabad mplex, lst Floor, Near TilAk 9ardent, Qlitio n Road )islrict-503003 .rgana, Through Commercial Tax I of lndirect Tax ES al $ecretAry to rabdd, TelangA Quqloms;GST ? ), Hyde a'nd Foven ment Rev Pol ,,. :+ icy !Vi1g-, New Pelhi 9ivisiqn, ,.Nizadjabed, Cornm issiener nrji;r, Ministry of Finance, Rep rgsentgd by its i- 110001 Segretary, No4fr Blgrf, .. BEfPoflPENIs Petitioq unJcr Arlicte 226 ot the Constitution of lndiA prayrng thgt in the pircumqtances st;lt.-'d rn the affidavit filed therewith, the High'(lourt may bq pleaseQ to issue :r rvrit order, or direction more particularly one in lhe nature of a Writ of Mandamus. a) declaring impr.rgned Show cause notice in Form DRC 01 yide Ref 09, 2D3611?1029593N dated 14.11.2021 and order-in-originat dated 0it.01.2024 uide pRC 07 ref. no. Zl)1i60124000899D both issued bythe 1st Respon5lent qnder:the provisigns of cGll-'/TGST Act, 2o1l as being void, arbitrary, iilegal, withqut jurisq6l;6n and wilh rut ;luthorily of law apart from being viglative of Articles .14, 23 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside the sameandpasssuchfurtherorotherorder(s)asthisHonorableCourtmaydeem fit and proper in the circumslances of the case' b) declaring that the Notification No. O9/2023-CT dated 31 'O3'2Q23 ig:*g lY RespondentNo.3 and corresponding GO Ms No 'l 18 dated 2588.2023 issuQd bv Respondent No, 2, which extended the lime limit for pqsging the qf.derg' iS :, :. +.ct ?8{ without'authorllv of Qw and uttra vires to ltrg section 73(10) o.f the pST ano se$ion jE8A oI cq$T Act, 2017 and yieletivg or a(icre$ 141 1?11]Gll._?13|lfl 265 of the Qgnstitqtign oJ lndia. ' : -',, A ', 24 P-etitign p ndg g Seejion 191 qPC PraYing thal in the cirsrlmslsP$* $.lrt?g i$ Ihe affidavit !!led tn FuPpgrt of the Belition, lhq Hish Coptrf may be Bfe?sq{ to gtg gpgratign of impugqgd Qrder-in-original dglgp o2'o1 2024 vide DBg OV ret ''!S: 2D36O1240098990 issued bY the Res ponde4l No 1 Y ,1.',:,t Counsel for the Petitionqr: SBI V.VEERESHAM ;;r, ;;ei i"i !i!! ng{p"niient Nos. 1 & 2 : s Rr swARooP. o_o|llf tr.iPj.fifl ^ - - ' O.j"rt.iie"oer. ior $iit" iax as-sisted bv'sRl r.cHAlrA1tiYtflElIlASF coun"['i r*,tiie neee.niient No.s: tu!r".#t'8 FERTaNDES' sENloR Sc Counsel for lhe RegPo4dent No-4: SRI B'MUKHEBJEE FoR SRI GAPI ':-:.''-+ri -'' i:'.- ' =FrnAViEN KUrvtan, Oy. Spt-tClrOR 9ENERAL gF lryPlA F.N 226 oF 20 BeweeD: rrn/s. NCC Urban tnfrastructure Limited, sy No 64' 7tl1floo1, Ncc Eu^'ldlng, ffii; i'b, i,;ati-" c #ffi i;,' Gq ii ; p..!i,' fi rq?ltji: i,, J,,?l:tBR3:,,.jfli%,i& Ebbreegnte*d by its'Chief Financial 9ffigEt, 9l'' Qatyanarayana, ngel"Ssi'v;rii, nlo.' Firi ru". rda, sihto.n Rbdencx' t' -6t: o{- rr/l|?fr ,ir-' r'lasir' Ameerpet, Hvderaba{' Telansiena: 5ooo38 : 6i-#k;:Gi: "PETlJloliER 1 . The Deputy Qommissioner (ST)r Puljagutta Division- STU 1' Mqyur Kyshpl Z. Statdot felangdna, Thiough Principal Secretary to Government Bevenue s Un'l;6i lnii;, Minisi;;i iffi";;, R"p';ibnt.o u"v its secretary' North Block' eompltJx, A[ibs, HYderabad - 500 001 Department (Cbmmercial Tax) Hyderabad, Ielanoana New Delhi- 110001 24

4. central Eloard of rndirect Taxes and customs, GST poricy wing, New Derhi rep by its ( :on rrnissioner .,,RESPONDENTS Petrtion :r dei Article 226 of rhe constitution of lndia prirying that in the circumstances slaled in the affidavit filed therewith, the Higfr Court may bq pleased to issue a) a writ, order, or rJirection more particulq{ly qpe ip the 4ature of a writ oJ Mandamus declaring impugned order in Fgrm DRC; 07 vide Rqference No- 2D3604240880{t1G dated 30. 04. ZO24 pqgggd by the Respondenl No. 1 unQsr t-he prqvisionb o' cGST Act, 20t17' ". hg -ioiq'Arbitlary, irtega, *,tioui jurigdiclibn, yislzrtiue of the principteq 9f natlJtaf jusfice apprt from t4inp vislatiyE g[ 14, lp(1)19) and !65 af thq Qensl;1rtign o[ tna;q, an41o ca4gBqqenlty sel -, qs,h $ H. n ih'e ceu r, rn4y ^1,:*_: :::; liHT : :: :: ffi : l.ll,.ljlj;l :jffj ::r; u; a wirt order rr direction more gr" in the natur.g of a writ sf Mandamus dectar ng lhat rhe Notification fVf, OShOZS, C. T dateQ 31 W 2g-;l and Nolification N,r 56/2023- CT dated 25,11.20i.p issued by RegnOndent N9. Q lhrqugrl ResppncleTt No 4 and corresponding Go p4s t!g.rtq dared'Zs pB ?q?p gnd GO Ms. 17Cr rlatecl 30 12.2023 issue( [y Reppon$gntN9.2 W!:l!.ch.e-rteqdeQ llre timg limil for p.rssrng lhe orders, are wilhout aptholity of law and ultr4 virqs !o lhe seqlion 73(10) of t,re GST Act2017 apf, geclion 1Q8.,g of CG$I Aq1, 20j7 pnd violative of arlr:ler; 1a. 19(1Xg) 21 andlIlof lhe Ggnsttutign 11[l4diq," 'particufairy IA O:1 OF 2O24 Petitiop unrJe r Se,ction jSj CpC praylnp tha! in tbe cirqymst4nges ptated io lhe affi{avit filed in support of the petition, the High court may be pleased to slqy gpQratiQp af i6':p,rgnerd order in Forrp DRC- ol vide Rqfgrence Nq, ZD36O424OSB0BlG dared 30. 04 ZOZ4 issued by the Rgspondent Nq, .1. counsel for the Petitioner: sRr p.vEIs(ATA PRASAD FoR sRl MD sHABAz uounser forlhe Resrpon-dent Nos.1 & 2: sRl swARoop ooRlLLA, Speclat govt pteader for State-Tax assisted by SRl T.GHAITANYA filihN, Aep _ counsel for the Respondent No.3: sRr B.MUr(HEn.ree eon'snr'caoi"' "- I)RAVEEN KUMAR, Dy. SOLIC|TOR GENERAL OF tNDtA counsel for the Respondent No.4: sRl DbMlNlc FERNANDES, SENIOR Sa' FOR CBIC 25 W.P.NO: 23341 OF 2024 Between: Myscape Properties Private Limited, Sy, N9: 319 (p) and329-(ql'-l'pq'lgX91' fihaniiat Diltrict, Gandipel Mandal' Hyderabad' lelangana- :?*u!"'I Represented by its Managing Director, Shri Nitin Ch-andra Unalasanl' s'q u' Venkbleswararao. Aoed 5s'v-"rE- hb flat no'C-100t, |tryscape N!eg' Financial District, Nan?kramguda, Hyderabad-500032 ;,.ieflfroNen ' .1, '".-l 'j: : ! ANQ oner of State TaX ,PU P

2. 3

4. I i-1 p 1" ?; Sptition unQgr Artisle 2?6 of the cqnstitutipn o{ lndia p*Y!.tg tl8! in lhq pircumgiance.g statig in the effidavil filep lherewith, lhe lllgh tgin f'Y Pg pt"as"drto i+$.ue i a writ, erder, or direction more p?rticulail tr:]illq:i|,.:t":qlt writ oi Mandamus declatins impugned order vide Rgl No ZDeFPil2l$p3?qZ!: oatgd 30/0412024 passgd by the lst ReqponCent undel lhS !i*!.qi::i. :l pGST4I'PST'Act, ?o't7 as being vqid, eqpitrary, illegal, vvithQui juriidic.liSll violqtivg of thpr PrinciPles pf nalural justice apart from being viqlativg'ff Atlifb: lg(lxgi an{ p65 ef the Conslitution of lndia, anQ to qqnsequent]1;et qfi'oe llJe :aE. lgd p$li .rgr,, fu([sr or othqr prder(l) qs tti? HenouBlle iq?y.f l?y i.Sfgl fit and Propff i1 thg circumstances of the ca9q and pravqd for gondgning l.e qelS{ Qaseo fin thg merit$ of the case ii. a writ, otder, or direption more BRficu..lllJ 3!:? in tne ngture 9f a Srit of ManQamus declarins that tlt:'"]*,:'^t:iX4P/29?+ c.T datgd gltgstzozz and Notification No 56/2023-CT dated zal;!f{2-o!! isqgg.d by ResBgndgni ruo a through Respondent No' 5 and correspgnding cO ]t/s, [13' 118 d+d 25.,082Q23 issued by Respondent No 3 which extended lhe 11me fi.1n!l for pasding the orders, are without authority of law and ''ttl]'.t_"t !o.thq.sec!i9r! 73{10) qf the GST Acl 2017 and Section 1684 of GST Act' 2017 and violative 9f articles 14, 19(1Xg) 21 and 265 of the Constitution of lndia' '11: lA NO: 1 OF 2Ct21 26 Petilion rr de' section 15'r cpc praying that in the circumstances stated in the aflidavil filed in sr-rpport of the petition, the High court may br-' preased to stay operation of ord,:r viJe Ref No. ZD36o4z4og32s7B da1r,d 3o/o4t2024 passed by the Responden I llo 1 Counsg I for ther [,etitioner: SBI p.VEltKAr"4 9ognsg I fo1 the. ttespondent ltos-l 19 a: govt Pleacler Cgqnsel for the Fies for State Tax po4{ent No.4: SRI B. PRAVEE N FUiIAB, Dy Counsql for the F gsponde nt t{o.5: gfft ,FO W.P.N 2602I AF 2024 Perweqn: s D R E H LI T lc ER c SBI MD oo8tL r OR RI a ENERA NOES, S F fl iffi BilSiiit8.?'F5ltf .i€ilJ;:ffi&X;,ffi 5ooo77 '-' 'li'T:'-' ANQ Ep"i,Bl#(t;;f ,iig;g61 i"BET|f|ONER n Division' :)rd Fropr, st6te rax' cr csrpprel' Namparrv' Hvderabad t!1e Seqqeta ry North Biocj<, ru6wbblniIfi=O'oii l. 1 r si31".11"fi 'Sl:[ij,EI'Iif,;lllil$, LABffi", R e're n ue ] 68"'l"vy;1,:i,T#;',:i"'"'r5:l#JJ-.?d.-86?l.raoar : iHiS'tr 5ii[Ifr':Tg,o5t&s;;;i#6; rirvi"iqn' 3rd Froor g?oap vrrar' ' Iierta'#lfib"[B', " 4 $tate 6f Te a,toana renreccntc.t hrr tha orin^ .,?! p_1n r ? ?. Unton er tn(,rir, Ministry of Finance. Dbba?melit of ffl-.venue, Repqesented by ..BESPOUDENTS Petrtion unrjer A,rticle 226 of lhe Cgp.slitutign of lndia praying thqt in the circumstances stzrterd rn the affidavil filed ihergyvith, lhe High inay Ue pleased to issue a V/rit, rf rder or direction pprlicularly one in lhe nature of a Wril of Mandamus q1 any other appropriate writ 4eOaring (i) the impugned Order_in_ originai No sRNFr/rirrt.2/tNsnrcr2tzol!-2l24 dated 25.06.2 rr0 ;jut Foim GST DRC-07 dated 25.06 2024 vide Ref No. 2EiJ6g24106366F, (jii) Form GST pRC_07 dated 25.06 2024 tice Rr:f No 2D360624106403p, (iv) Form GST I)RC-Q7 daled ?5.062024 vide r?r.f No 2D360241066300, (v) Form CST ORC_oi oateo 25.062024 vide Fte f No 2D36024 1O6437E, (vi) Form GST D*C_07 dated 'Ciurt 27

25.06.2024 vide Ret No. 2D36024 1067873' (vii) Form GST DRC-07 daled 25.06.2024 vide Ref No 2D360241064895 and (viii) Show Cause Notice dated 26.09-2024 vide Ref No SRNR/STU-2|INS|2I2O|B'2024 along with Form GST DRC-01 dated 26.03 2O24 vide 2D3603240377576 as itlegal, in violation of principles o{ natural justice, without jurisdiction as it is pqsseQ withgll autfority of 1aw anE doeg not cqntain any srgnature or l9 issue any othgJ app-rPEli"t9 writ or grogr eq thiq'Hon'ble Hish courr may deeqr flt anQ proper tq lhe f.39+F and in the citqumslancep of the case. .i J oF 2024 Petiti r+ri on und.er Seclion 151 CPC :::., praylDI tnal tn Ihe affidavit filed in support of the Petilion, th9 Hisbc tbe implrgngfl Order-in,Qriginal NP. SR llB/9TU.2/ 25.06.2924 and any coercive sleps towardg lqcovQrY Regpoi$ents Bursuant to lhe impugned order dated 25'00'2Q?4' the cirqumstgnqes *lated eU$ mqy ue plegse{ to rryF/rrc{3/291 $izo34 agqinst the Eetillon=et bY lIQ !l4Y oq1e9 'i'f' i9 Coqnsel fot the Petitionqr: SRI KARAN Ttl.W4!.-. 6;if ;I[i i.i ir'. n""p"nient Nos.1 ro 4: sRi swARapP oQBtLt4.9qgs:'] '- - - dort fieader ior State Ta* assisted by SRI T'c!AlIl[!A tdlBAN' AGP coun"Eir-'ir,. Reqpondent No.5: SRl B-MUKHEFJEE FOB SRI q4q.-.-.. '- = :"'ir' pnlveen KUMAR, Dy.-spLtcjToB 9ENFFA! 9F INDIA ,P.N 2SO630F 2024 BetwegB: Sunshine Power Solutrops, Representqd by its Proorietor Rathna Raiu Qara Bil'!?iiirj Fi'ari".r,rri. pr[,'X,"6;ii6i,t +'o Yea(*' R/o Plot-No 12'846st3, oa$ " H vde ra Qa d' syya ppa swa my t., p,""'.ii#i="t'iJdti;'iju' Tblan$ana, 500017. :r-. ':" st-'iti "tiip ,:.PETIfIONEB - ANP 1. The Assistant Commissioner of State Tax, Malkajgiri - lll Qircle, Saroor Nagar , ?iT'stliJ"yifl?lf"t;na, rhroush priniipar s_ecretary to Government Revenue - Deoartment (Commercial Tax), Hyderabad, Ielangana 3. ffilta;i,' i;;#li; ii'-;;"trl riiatira uao Represented bv its Manaser : "'RESFoNDENT9 28 Pelilion urder Article 226 ol rhe constitufion of lndia pr,aying that in the circumslances s ratecr in the affidavit fired therewith, lhe High court may be pleased lo issue a writ, order or direction, more particurarry rn tho nature of a wrrl of mandamus c eclaring G.O.Ms.No. 118 dated 2S_OB-2O23 issued by the Responderil N. I spf, consequenfly the show cause notice dated 06-06-2022 (Annexure Pl) ard irs consequent order dated 31-12-2Q23 (Annr:xure p3) for lhe Financial year 201 7- I 8 pqssed by the Respondent No. I and also the consequenl Form GST DRC 13 dated ?6-W?g23'4ttgching the bank aagaunrg of rhq Petitioner proprier4ry coneern arid atso the tfopr:ietor of the petilioner q9 being void, illegal, arbitr lry without jurisdiction nonggl in lhe eye of law arrfl consgquently set aside lhe sarnr: pncJ d the Bespgqflent !g, g to permil bank op€)rations. lA NO: 1 OF 2024 Petition under seclion 1pl cpg wayrygthat in lhe circumslances srated in lhe atfidavit filed ir 5uppq;.1 of the pgJition, i.Qq'r'nt Court may be pteased ro sray all f urther action irchrrjing colfection of ta1 pursr;ant to the shorv causg nolrce dated g6-06-2022 (Annexure Pl) and its consequent Order dated 31,12_20?? (Annexure P3) anr! atso the consegqent EO4p Cgf QBC 13 dated 26:09_2023 attaching the ba,k ac(:ounts of the petitiongr prgprierary concerr) and arso lhe Proprietor of the f)e trtioner. Counsel for the Ftetitioner: SRI M.MGA DEEPAK counssf for the ReTpondent Nos.1 d z, sdi}-'wahoop ooRtLLA, gpecial ^ Govt ftsade, for sGte Tax_qpsistea-u.j'snii.ciArraruya rrriifu,r;lop Counsel for tfe Re:;pondent No.3t __ W.P.NO:29 4',t5 0F ,2024 Between: M/s. Khadri l.rdustries #.2n3, Nagar Kurnool Road, Jadclerla, 509301 Represbntecl l,y its proprietor far niofiJmmrd.-- "" AND ...PETITIONER 1 2 3::r:i,5f 6ir:S:?ii .t r,:tan1;ana, Departrnenr of Revenue (C T.) Rep., by it principat Corn niss ioner ST, Nagarkurnool Jadcherta Circte Nailyonda 29

3. Central Board of Dkect Tax and Customs, Rep. by Chairman Ministry of Finance, Department Revenue, North Block, Central Secretariat, New Delhi- 11000'1 4, Union of lndia, rep, by its Principal Secretary, Government of lndia, Minis-try of Finance. 3'd Fiooi. Je'evan Deei Building, S-ansad Marg, .New Delhi- 1 10001 . , -r_ ...RESPONDENTS i ' , .f; ,j I 3ny otler aggroPrigte Y|i or Petition under Adicle 226 of the Cgnglitution g! Indiq praying that in the circumstances staled in the affidavit filed lhereirt/ith, the High Qpurt may be pleased to issue a Writ of Mandamps or ?rd9f aI directiqn declaring the impug4ed qrder in pBe-07 dalgd 2j,qE20?4 nagsed 19J it. ll're'tax perig( 2019.20 and the sumllary 9f ipe qgder aFneXSp tq f,orm PRqipT vide Ref No 2D36082412s6163 dqted 29.0,8".?.027 isst;p! bv lhe 20q Fesgon{gq1 undpr eiteoded pqriod o,t limrtation ulder +ggllion f68Q pf thF cqEg Ac! 201] tp ,lig initiptiop qf parled by tirre, arbitrary, illegal and witlgry| jufisdie!!9.n aqsessment and consequently set aside [he inlpuons( order pSpsed:]j:1 Be$pondent and alternatively to deqlare tlal lhe phory caqge nojtlli in PRC:QI dated 14 05 2024 and the impugnpd order in DR9-07 d,ated 29 08'2024 withput lhele bging l!.re signature of the 2nd Respo4dept Tgnuallv or with Digilal Signqlulq es legally ungnforcepble in the eye of law- _end NO:1OF 024 Petition pnder"section 151 qPg praying that in lhg circqmst4oges qlatgg,n the affidavir filed in supporl of the petilisn, tlg Hisb coufi may pe plggseQ to 9l3tu ptpy of gl furlher pr-qcee{inss pursuant to {!q imppone$ ordeE pr!?;9d b)( Tt.Tq BegRonb.nl dated ?9.o8.2024 ror the tax perigd 29194A, pelding C!ppo99l o, lhe Writ Pelition, qs otherwiss the fetitioner will p9 put to sqvere l.oss apQ harQshig' Counsglfor the Petitione(: SRIVENKATRAM IE.DaDY UAN_TII - Counset for the Respondent Nos.1 & 2: SRI SWAROOP OORILL T Speqtgl 6ovt Pleader ior State Tax assisted by SRI T.CHAITANYA ldf RAN;AGB counsiit forihe Respondent No.3: SRtFDg.l\'!ryrc FERNANDES' S.:ENJOR ic Gounsel for tfe Reqpondent No.4: SRI B.MUkHERJEE FOR S.I! qlPl.-.-. - PRAVEEN KUMAR, Dy. SOLIGITOR GENERAL qF INDIA .' 30 W.P.NO:29477 oE2o2! Between: lvl/s. Khadri lndustries, #2172, Nagar Kurnool Road, Represenk:d by its Proprietor Tar Mo,"hammad. AND Jadcherla, 509301, ...PETITIONER '1 The Stpte: c f Tetangana, pepa4ryrent qf flevepue (C T ) Rep by it principal 2 AFSistAnt Ccmmissigner (ST), Nagarkurnqot@Jadcberta Circte, Nalgonda i.- --'- .-i,: '.',-'r .. 3 Centraf Fpar:g or Dilec! Tgxs anO Cuslams, Rep. by Chairmarr Ministrv of Spcretary. Qivisiqii. : i :j';- rr()Partme(r! Rev'enug, North Brock, Qenrrpt Secrqrariat, NewDethi- il,ttb"f, j i . ,;:' 'r" F ipa4qp, :lr(t : _:

4. Uniorl pf Inrrig, rep. py its Princip{Sg,e.tet?T, Govslpment of ,ndla, Ministry ot E loor, J6ev6n oqdb auiu'ipg: 5ins"a-f,rrrg. r,ri"' fjJni_ i'i'o o6 i, ...RFSroryDEUrs Pptition unrlgr Artigle 2?6 o! lle Cgnstiturign of lndia prayi4g rhat in the circumstanceE stated in the effidAYit filed Jfrerewith, rhe High eourt may pe pleased to iSSu€, ;r Writ gf Mqndal4uS or any otl;gr appropriate \drjt or qrder qr direction declaring the impugnpd order in DBC-07 dateQ 29t12/2123 passe{ foi the tax period 2o17-'r8 and the summary of the order annexed to Form DRc:07 vide Rqf.No ZD3tA1223g6r522P da!e! 29 1Z,ZO23 issued by the 2nd Respondent under exte4{ed perlocl g{ fimitgtion under seclion 16g4 ol the CGST Act 2017 is barred [y lime, a:bitrary, illegal 34( witho-ut jurisdiction and atte initiatior: o,f assessment and (iqnsqqirenfly sql aside lhe ir.npugned Order passed by id Respondent pnd q tgrnafiyely lo degtare thEt the shovy p3gse norice in pRQ:Ql dated 30/09/2023 irnd thg imppgng{ order in DRC-07 Qated Z9t12! .2023 withoul there being th-e3lgratureOf the 2nd Responpent manually or with Drgital qlSnalglq a9 lggally ung:nfon:e able ip the eye ef law , r i , ' " lA NO: 1 OF 2024 Betition unde' section 151 cpc praying that in the circumstances stated in the affidavit fired irr s upport of the petition, the High court may be pkrased to granl stay of all further pr,ceedings pursuant to the impugned order passr:d by the 2nd Respondent dated 2)r12t2023 1or the tax period m17-,rg, pending disposal of tfg wril Petition, as ofirerwise the petitioner wi be-pur to severe ross an(, hardship. 31 Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T-CHAITANYA KIRAN, AGP Counsel for the Respondent No.3: SRI DOMjNIC FenNAruoeS, SENIoR SC , FOR gBlC Counsel for the Respondent No.4: SRl B.T|UIHEBJF-E IgI-Slt!.Gl?|.-.^.. pnavreru KUUAR, Dy. SQLIC-ITOB GENERAL OF INDIA w.P.NO 297 6 0F 202 Between: M1s Khadri lndugtries, #2lfl, Represgnted by its Proprietor faf Naga[ Mota Kurngol Road, Jadchella, 509301 ;." , nirnad. ,,.pETIT|ONER ANB (9,T ) Rep , by 1t 1 Ihe Stale of Telang?na, Depadeent gJ Egvepue z Aisistjni Commissioner (ST), lrlqgarkyJogol Jpdcherla Qitqle, Nalgonda 3 Central'Board of Direct Tax and Oustam$, Rep. by Qhairmgn Ministry oJ . Divisioh. Finance, Department Revenue, North Blqck, Qentrql Secretariat, New uelhl- 11000'l a uhiori pJ lndia, rep. by its Prrncipal Sgc..r,glary, Govetnment of lqdia., l4.inistry of Fir;"c" stdlld, J6evan De6jp Buil<ilh-g, Sahsad Marg, New Dqlhi- l1o OQl .-.BEFPONDENTS Prtncipal i"'i. 1 fliSh PF.C-O[ datgl 30 M Petitisq under Artisle 226 oJ !!e Cs4ftitutiqn gf lndia P.Y!g th?! in lhe ggyrt rnay pe cirqum$rance$ stalgd in the affidgvl! filed $ere;yith, lhe pleased to isgue q y/rit of Mandarnqq or 3ny othgr appropliqle Wll! or ordet 9r ogsseq t99 direction deelbring 1he impusned qr-dqr in lhe tax period 2o'18-1g 4nd the sqmglary 9f, lhe qlder Ehnq4ed to E-ol ERQ-Q7 yide Ref.No. 2D3604.240&94362 datgQ 30..\J,?Pl issued bv the 21d ResPondgn! 1684 of the CGST ecl zotJ i9 under exlended peaod of limitatlon u4!er baned py ti6e, arbitrary, illegal qn{ witligpt jurisdiction and alpg initiBtion of assessrlent and consequently set aside lhe inipugned Order passed by ?qd Respondent and alternatively to declare that the show cause notiqe in pRC-01 dated 19.01.2024 and the impugned order in DRC-07 dated 30'04'2024 without lhere being the signature of the 2nd Respondent manuaily or with Digilal !i9nqt9r9 as legally unenforceable in the eye of law. f,99lion .2Q24 32 lA NO: 1 OF 202.4 Petilion uncler Siection 151 CPC praying that in the circumstances staled in lhe affidavit filed irr support of the petilion, the High Court may be r>leased !o SI?tt! stay of all fu$lrer Dtoceedings pursupnt to thg impugned order par;sgd by,1he.?Jrg Respohilen! d?ted 30 t)4 2O24 ior thq tax period 2O1B-49, pendrng digposal of J[g Writ Petition, gs olhqrwisg the Petitioner wilf be put lo severe toss and har{ship.' ' Counsgl foq t|le Petitioryer: SRI VENKATRAM REDDY MANTUR counsii toi ihe ne$pondgnt Nos.1'E z: sFrswnnoop ooRiLLA, Speciel Govt Pleaddq for State Tax assisted by SRI T.CHAITANYA KIBAN;AGR counsq! for-t[1e Rr;pponflgnt tto.3: QRt DOuiNtc FERNANDES, SEI$|oB gc I :,. :' pqunsgl fo[ the Regpon{ent [o.4: $Bt B.iTUkHEEJEE FoB ERt GAD| FOR CB|C . !, ,l W.P.N 3 Betwe4n: 20F 2024 :Ei-"? L! M1s. $halimaf Foods, 1-20-24813, Rasoolpura lnduslrral Area. Beoumoet. HyderdPad f igt. Tslpngqna-03 Rep. by its Sole Propnetor ur Akasn Sajnlni' ANQ ,.BEIrIroNEg fglangp4a. Tblarigana. '' 1 The 9!atp l-ar Officer (SJ), Bqguape! 2 gircle, Begumpet Divisiqn, 2. The,A56t. C:o nmissioner {ST)., Begufllpgl 2 Ctcte, Begumpet t)iyision, 3. The GQ'ilmissigner 9f Stale Ta;, The Slate GST Deparlment, State GST Qommiggiongi Offic.e, Nampally, Opp. lo Gandhi Bhbvan, Hyde.abad. ,' 4 ^lhe $!g!e of felangana,, Rep. by its Priniipal.secrgfary, Reventlg (CT) : l?epqnl.nenl, llyderabad. ' 5 Uhion Sif lnclia, Il]rOqSt Joint Secretary, Departmenl ol Revenue, Mi4istry of ,. ..,.' - F,inaryg, North Block, New Delhi-l 10001 ... ...RESPOUDENTS ;:, l Petitiop unrJer Artfcle 226 o! lhe Constitution of lndia prayir,rg that in lhe circumstancqq st;rted in the affidavit filed therewith, the High Oeurt may be pleased to isgue writ c)rder or Direction more particularly one in the nature oi WRIT OF MAIIDAMUS, fleclaring (a) That the impugned SCN dated 28.12.2e23 and ord-er daigd 29, )4.2024 cannot be sustained as are unsigneo i er- were nethei digitally signed nor r erified through e-signature as envisaged specified under rule 26(3) of cG$T rules, 2017 and are to be set aside, or (b) That, art()rnativery, lhq 33 SCN and Order issued were barred by limitation, vide NN.09/2023-CT, dated 31 03.2023 and NN. 56I2O23-CT, daled 28.122023 and are to be set aside (c) That, alternatively the impugned orders passed solely on account that petitioner had not filed p reply cannqt be sustained, hence, the matter is remitled back to the Proper Officer for re adiuflication. - lA NO:2 OF 2024 if," f.etition undet 9g,-q!!-on 19j_cfQgelilue ,hqlin the cirqumslg4pes gtatqQ i1 Uisrr Gourt may p4 olegseQ tp the affidavit fil-ed iE sugggrt of lhq pgtition, Pending the final dtsposai of VIP N9, Q0024 oJ 2024,ll is prayed tha! the Hon'ble Coyrl rqgy bq pleaeq! tq gpsp-g-rrd thg p,.eer?lla$ of Form PSr DRC'I3 dated 21 10 1024 under $unee 145(1) i.e. Notige 19 a l!!4 Pgrso1 vnder seelipn 7e (1) (9) issued by Znd Respondent 9n ?Q,10 2971 to the hank 8f petitipne( whe(e no, 0Oa??9O009:1630, HDFC petitioner maintains his Qurre"pt ?lggynt leqring Circle, Saro.lini Devi Road, pank, Usha Kiran Comglex, Gr flqgr, -PgraOi.u penping diqposal of WP Secundgrabqd-s0OQ03 an$ thq bau![ gllacll4gnt be liftg No. 30022 pi ZOZA, as gthenryise, thq Pelitioner will be pul to severe lgss and hardshrp, .Q, lA NO: 1 OF 024 fPtition under Seclion 1P1 qPC praYill that in t[9 circumslanQes plated in lhe affidavit flled in support o{ the Pgtitiop, lhe High Qourt mav bg nlgaseQ 19 Epspend the opetalion 9f thP qlggt' in fsrm GST pRQ.97 vidg rpference noZD3Qo4?408082ff of lhe lst Rg;gondgp1, dalgd 2p.04.2024, passed for thg tax perigd 20.18-19 pnder fhe provisislls of the Act, pending disposal of thg aDoYg the Petitioner will be put to sqvere loss and hardship' Counsel foq the Petitioner: SRI JAl KTSHAN QO!{NKI counsel foi the Respondent Nos.l io a: sRi SWARoQP ooRlLLA, Snecla] Govt Pteader iot St"t Tax assisted by SRI T.CHAITANYA I![AN' AGP Counsel forlhe Respondent No.S: SRI B.MUKHERJEE FOR SRI qADl - - - - . pnaveEN KUMAR, Dv' soLlclroR GENERAL qF INDIA 34 W.P.NO:31 00 3 0F 2024 Between: M/s' Ma,asha caterino Services, NS 0040, BDL Town Ship Bhanoor. Medak rglnsa 4 a 5 0 2, 30 5, re[resen red'by,t.- prop,IJd'S ;, V i;i" r"v'{a;e hi,Eiiryyel, AND :..8ErlrlO!!_ER 't. Assistant (:omrnissioner (ST), Madhapur-V Circle, Madhapur QiviSion, ^ Hyderabao ?. Qeputy State Tirx Officer, Madhapur-lV Circle, Madhapur Drv,sion, tfde1q636 eE|ii#l3;lrl?ffi :;t:;ffi g'i.b"s,lf3,ffi 5,gi,,Fl"?ii'Eij5;5g::1" ..RESPONDE'I!|!T,q gtWr,1:oj u,nrer..Arricfe 226 ot the Constilution of tndia praying thlt in il,e ",.",,-:iilT r;r;rled in rhe affidavir rited rherew[h, rhe High cqrrt 'may'pi Iir^.^1T:t:r"t :]"i"q " igsue a Writ or Order or direction padicutarty one in the -,31rr" Ma4dar}us g-ltingr qsrdq Ihe impugngd Assessnnenr Order pass,s{ by lhe {iltt lesponQgnt ip Forn cST DRC - 07, in Reference NI.ZD36.1?23t1rQgr6p, OUi*i 90.12.2923, in te'ryin(r tax amounting to Rs 2,43,790/_, (CGST amoUqting j9 RS r2l;895L TGST amounting to Rs.1,21,895/_), passed under Sq€rion iU.ir# :asT 4ft ?p17 anl TGST Act, 2017, for lhe lax period 2017-18,te90 *ilh shiii Cluse Nplicq date(l oi 06 2022, issued by rhe secgnd 4q.pondurr ,6r;, ^il";.;; ::l';li:g. li !ne^r,.{ ;I- without ether physicalty nor d istqly,,g;"o ri,d' ii conlra'"y to !l]e Rul,, 26 (3) ot the GGST Rutes 2017, as ilegat ,rrpr,iuv, ;, *U yoiQ' cq,ntraryto th() provigion$ of qGST Acl qnd Rutes, 2012 and IGST A"t #j flu|gs, .p017, contrary r() the law laid down by the judicisl ,rqrornrir.; ";il; High courts of l)elhi, Bombav and Andhra pradesh ,nd *irh;rr;;#;i; fiIl: lortal toF.2t24 ?etitiqn undt;r Section 151 CpC praying that in the circumstances Stateq iq the affidavit filed in support of the pelition, the High Court may O" O,*""0 Pending disposar o' t re rr/rit petition grant stay of a, further proceedings arising in " p'ursue of the impugn':d Assessment order passed by the first respondent in Forr4 35 GST DRC - 07, in Reference No.ZD3612230700163, dated 30.12.2023, for the tax period 2017-18 ': Counsel for tlre Petitioneir: SRI S.SURI BABU Counsel for the Re.spon{-9nts; SRI SWAROOP OORILLA, Special Govt Pfeader f,gr Qtile Tgx assisted bv- SRI T.CHAITANYA KIRAN' AGP .,i:. W.P.NO: 31OO8 OF 2024 ::i: , r:j:;l Between: M1s. Teh !!p4as11a PateilnS $ervigeq e..g[ra - 5p330qi reprg.sen[gfl NS bv it 0040, ! PIPP BDL Tpwn Ship, B haooor, g-tor, QliY f(pfeswala Re-Cd v, Med h ANQ iIPEI!{roIFq 1 4ps.islpnl Copmisqiqner (ST), Mqdhapqr;V Circle, Madhapur Qtvision, i' HYdeihbad.' ':i 2. The St'atb of Tebnqana, tepresented bv ils Principal Secrelary, Reveglue DBpdhhrpnt 1-Gpmfisircial ia1e.s;, fetangana Secretariat, Hyderabad' :: -'.RFgPollPEllJ? Petition undgr Arli-cle 2?6 o[ lle Conqlitutian of India pra1it119 thqt in lfq circumqlancgE stated i4 lhe affidaYil filed therewith, the High q?urt mal p? pleased Io igsue a !!rit qr fidq or Qirqclion pqdicularly one in the n?lure q{ Wfi! ?f Mandaqus gelting psidg lhe impugned {spessment Older passpd by ll'te ,f:f"l respondent i4 For6q GSf DRq - Q7, !A Rqfstence No (D3Q0Q2+Qq7..5811, dqlgd 24.Q8.29.24, le, thg ta2*. peried Zg1?:20, th-ereqy i4 lsvyins taletnoYltinq !? Rs 67,Q,e4l-, (cGQf qBgunlins lg Rs 9E,547/: plus rGSr qT"_Tlig ll Rs.33,Q47l-), pasqgd ur1$qr Sgctioq 73 of the CGST Act, 2Q17 aqd TGST 4g!; 2017. |$ the tax pqriod 2919-?9, rea{ with Sfrow Qause Notice daled O3-96.2Q24.' issqed by the first Lespondent that llqve bqpq uploaded ln the GST portql withg!+ either pl-rysigqlly nor digitally qigned which ip conlrary to the Rule 26 (3) of thg aGSr Bures Z 017', asiliegal ,arbitrary, au initio ,qio to thq ProY!?ron8'Qf CGST A;t anb Rules, Z6ll anl TGST Act and Rules, 2017, conltqry to lhe law lard down by the judicial pronouniement oJ the Hon ble High Cqurts gf Defhi, Bombay and Andhra Pradesh and without authority of law "qlrlrly ' . '':i' :'i :: ': 'l :' . lA NO: 1 OF 202.4 36 Petilion un(ler Section 151 CPC praying that in the circumstances stated in the affidavit filerl in support of the petition, the Hrgh Court pay, be plgaseQ !q Pending disposal ,rf the Writ Petition grant stay of all further proceeqings alising i2 brrrsue of lhe imnrroned Assessmenl Order issued by the first lesttg!^qenf ln tgffp GST DRC - 07, in Ref€)rence No 2D3608240975802,. dated 24.08.11Q?r, fgI thq period ?P1s:29 )'', l l?X 1 9s 9e ,gl for the P':titioner: SRI S.SUBI BABU el for the R,ispondents: SRI SWAROOP OQRILLA, Spgcial 9gvt plea$gr '. for State Tax assisted by SRt T.CHAITANYA KIBAN,'hGB." : IIV.P.NOi 31925 Ot 2024 r1|i:a !a 'r: Hegwegl: M/s Mc lelngan nash? Catering Services, NS 0040, BDL To.Wn Ship, Bhanoof, Medalr, a - 511305 represented by irs Proprie,tor, S1i V tiofesw,Q1a Rdddy - ' AND ,: ,: ., ;"PE1l:TloryE!

1. {ssistant Co,nmi:;sioner (ST), Madhapur-V Circle, Sedhapur D!yi9io4, 1 1:;i:' l'lydeiabad 2 Qepuly $tate Tax Officer, Madhapur-lV Circle, Madhapur pivisig4, ' i '1:;' flydeiabad 3. Ine $tdlp c,f felangana. qepresgnted by its Principal Secretarv, Bevenue PpOaflpent ( Commercial Taxes), Telangbna Secre-tariat,' fl yd-e.t-dhad.':i -: ngrelog.oeryrq Eetitit* unce:J Article 226 ot \be Cgngtitutign of fndia prayrgg tnjl in 1!1s pircumsJanceg stat,:d in the affidavil filed therewith, the High .q,gurt {lay he plgased to issqe a VVrit or Order or dkection particularty pne in the aqjqre gf Wfil Of fvlandamus settinl; aside the impugned Assessment OrOer passeg Uy'1iie fif11 respondent in Forrr GST DRC - 07, Reference No.ZD360424OA?A26A, dated 26fr4.2024, in levl,ing tax amounting to Rs.4,33,832/-, {C€ST amouJrting't-c, Rs.2,10,916/- plus 1'GS-l- amounting to Rs.2, j6,9't6/-) and penalty ,f Rs.43,3484 (CGST amounting tr> Rs.21,692/- plus TGST amounting to Rs.21igg.2/-) ihus the lotal bqing of Rs.4,77,216/-, passed underSection 73 of the CGST Act, Zb.fi and rith Show Cause Notice dated 01.06.2022, issued ly the second respondenl thal have.been uploaded in the GST 37 portal 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 down by the judicial pronouncement of the Honorable High Courts o{ Delhl,.Bomp?y and Andhra Pradesh and without authority of law. ' .'' :.-..",'. A O:.1O8 24 :.1- $,ett'or f4=e5!"gtgn 191 qP-q praln$ that in thp sirgulns!44c1qs +"19,+!! iino.+ of the pdtition, ti,q rris! court mav pe plggse! rn" gm'furiilE i, ,*"eiqq SisBos{iof !hg'w43 Petition grant stay of all further proceedings a(iqiog iQ purqgq g, tl'u |tr{md Agsessr.nent prder pEssed by the firsl iespopde4!'g1 rg.{-, g,$.I PR9 - Q7, jq RefgSence No.ZD3604?40628?66, dated 26Q!2024, for the l3I pqriod l$1S;l$, pe-pdino dispoQal ol lhe abq'vq'writ petition :-. ''.' ,:i.,rr ,,.. Coqns,q Counse 'ti for the Petitioner: SRI S.SURI BABU for i[ie Respon4qnts: SRI SwARqpP ooRlLLA, Special Govt BleadPT for state Tax assisted by sRl f.cHAlTAi{yA KIRAN' 4GP r= w.P.M)r 319lEOF 2924 --;=---==----?== ' r.. :i.. EPWeeE: 'it $AH ,.Associales, H. Nq 2-2-A47rcrc. Sai Baba Nagar, fiyderAbad Dist., Telangana.l.-3 Bep by rts Partner Mr M SYo R6tiula t<han .:; r.i. ....: .i .. Bagh ahirbu r;.i.. Apberpel, b Kliani ^ti lllfErlIroNS[ ANe 1 The Assistant Commissioner. Vidvanaoar Circle, Secunderabagl Qivisign, TG' z. fne ibhmisiionei of State Tai. Tne Slate GST Department, Slate QST ' ' Cbmrhisliondi Office. Nampaliv. Opp. !o Gandhi Bhavan, Hyderibad. 3. the Siaie of ielangana, R"p [v iti.Principal Secrelary, Revenue (CT) ' Deoariinent. HvdeAbad. j: -' a. Ehion pf lndia, Through Joint Secretary, Department of Revenu-e, Mi4igtry of : ' Financ'e ttortf abcX]New Delhi-1 10001 ) -' ...RESPoNDENTS Petition undgr Artiqle 226 ot lhe Constitution of lndia prayif'g that in lhq circumsfance$ stated in the affidavit filed therewith, the High Cqurt maY Dq pleqse{ to issue Writ of Mandamus or any other appropriate writ, or order of direction declaring. (a) That the impugned orders vide reference nQs, zD36o7 24 1 021 022-daled 30.07 .2024 and 2D3607 241 059434 dated 31 .O7 .2024 38 and scNs dateil vide reference nos. 2D361 121os716R dated 13.1i.2021 and 2D360524o8079 i3 ,Jared 31 .05 zo24 cannor be sustained as threy are unsigned r,e. were nerll er digitally signed nor verified through e-signature AS envisaged/specifred under rure 26(3) of CGST rules, 2017 and arer to be seraside or (b)That, atternalively, the impugned Orders vide rgference l:.tq 2D3607241021012 cJated 30 07 2024 and 1D36q124,lFs+qA dalei 31.Q7 2q?4 vide no. ZD36t121O1S7l6R dated 19.1'1.2021 and And S_CNs dated ated 31,052024 issued wgre pgrreO by'imrtatlgn vide I (c) rhat, atrelnative.ty lhe impudned oSJerp-[gssE? serery roner had nol fited a fepty caQDot bq su+teineq;withopt s and supporting documenls sgbpiteg fout lime-s to lsf he malter is rsmittq( hack to {[p Brgper i26icel tor 19y NN:0912023-CT <later on accaunt lhal petit considgiing lhe r,:ptie ffeqpoErflent, hen()q, I adjudicqlioa, 7D?6o5?4O807e33 J ;. .... lA NO: 1 OF 2024 Petition und=r fjeclion 15j CpC prayirlg thal in thg cireumslanees Slateq in the affidavn tileo ,n s r rpport of the petition, the High porn ,ry pg ple .ased tO suspend lhe ope,r;rtron o, the Orders in Forr.n GST OBC_Q7 vider 6gferpnce np, 2D3607?41021o1t2 darzd 30 07 2024 and 4e3607}a1ggg43 a aae4 et.gJ.zg7X, pasged for lh9 ta < pe,riod 2O17_ZO gndqr lhe Frovigfens pf the Act, pengilq Gounsel for the Peritioner: SBI JAI KISHAN SOLANKI Counsgf for the Respondenr Nos.i fO S: SRi SWAROQP OORILLA. Soeciat for Srare Tax apsisted by snl r.cx.[lrniiVa-kihaii,..Lcn ^^ _-,^G,",:,lleader pounsgt ,or the Re:ipondent No.4: SRI B.MUkHERJEE FOR SRI Gh'U ', oRAVEEN KUMAR, Dy. SOLICITOR GENERAL 0'r Nora w.P. :322 5 0F '.t024 petween: M/s Srinidhi Ohits Hvderabad pvt. Ltd., Rep. by its Erecutivg Director M. Sanieeva Recdv. H No ?-6_28g aia ith,' iia fi,rii, near tB guest House, lllukarampura. Kar,mnagar, Teli"g;rr-_-SbS-O'Oj "*' AND ...PET|T|ONER 39 1 2 Union of lndia, Ministry of Finance, Department of Revenue, 15, Safdarjung Road, New Delhi - '1 100O1 Represented by its Secretary, New Delhi State of Telangana, Departmenl of Revenue (Commercial Tax), Secretariat, Hyderabad. Represented by its Secretary

3. Assistant Commissioner (ST), Malkajgiri N3, Hyderabad ...RESPoNDENTS lgtition under Arlicle 226 of the Constrlution o! pt"Illg tha.! in lhe pircumstancgs statgd in the affidavit filed therewith, the fligh Cglrt pay Dre sgue a Vlrit, Order or Dirqction, mpre particularly i4 the lglure 9f a Writ pleased to i Inaia pf. Certigrari, calling a* -: =---- --.:-,- :J, .i'1r'' 2D3604240903189 1. i (PQoo-t?ao+groal pro.,yisigps o[ pGST, ;.rilil for recordg and quashipg the qrdef:in-origina dated 30t04t2024 and its show ca use Daltce dated 31191t2024 passed by ResBonQept lO17 and TGST,2017 1A NO: 2 OF 2024 '.--. -T---T: -::f- P.etitioo under Segtion 151 QPC praying thal in the circumstanpes $latqE i0 - -- .,\,1 ': t-i fhe affiflpvit flled in support of lhe petition, the High Courl may be plqase{ to Slpy , g!l furtfbr prggeeQings, including recovery proseedings pursuant to gfdef;in: oriqinal no. 283604?40903 1 89 dated 3O I 04 l?O2a. '.r'::- li{ ': : ,l':: .I. Gounsgl for lhe Petitioner: SR! KAILASH NATH P.S.S Couns[| foy iire Respondent No.1: SRI B.MUKHERJEE FOR 9R! q4P _. - PnavreN KUMAR, Dy. soLtQtroR GENERAL 9f lNplA Counsel fot lhe Respondent Nos.2 & 3: SRI SWAROOP OOBILLA' $pec[41 : $.ovt lleadei for State ]ax aeeisted by SRI T.CHAITANYA [lFAryr AGB :.{ ' .P.N r 329 408 2024 Feyee,p' M'is. Gupta Batterv House, 4-6-gotUCtPC, Villa NO 1, p;.garl 99-'lt!y-.. nl-oJ,iii--xilnanu'aorr Roab. Attapur, Hvderabad, Telangana - 5000{8 nE.iEiE"i.a un iti Pioorietor Sr'ti Nioni B#sal, c/o Rajesh-Xumar Bansal, EsLo aa years,'R/o. &i-4olARP, Villa no 32, Sri Aditya Royal f9lm,] Toq{g R5aO gpfi ryaan lnternational School, Samatha Colony Tolichowki, Golcoqda Hyderabad, Telangana-500008 :''PETlrloNEB AND

1. The Deputy Commissioner (ST), Saroornagqr lTU 3, Saroornagar Divisio4' Z. Sjate of Telangana, ihrougn Principal Secretary to Governmenl Revenue Exhibition Gate Road, Abids, Hyderabad-500001 Department (CbmmercialTax), Hyderabad, Telangana ...RES'ONDENTS 40 Petition un(ler l\rticle 226 of lhe Constitution of lndia praying that in the circumstances ste ted in the affidavit filed therewith, the High Court may be pleased to issue a wrrl, order, or direclion rnore particularly one in the nature of a Writ of MandamLrs declaring impugned SCN in Form DRO 0.1 vide Nq. 2D3603230O0403.1 da:ed 01 .03.2023 issued py the Rqspondent No.1 under lhe provisions of Ct3liT/IGSf Ad. 2077 as elng yo id, arbitrary, illegal, withqqt jurisdiction, violative of the principles of naturAl justice apgrt from being violative 9f Articles 14, 19(1 r(11) ar'd 265 of the Cqnstili.ttign of lndip, and lo c{?llsequently se! aside the same. ' " D lA NO: 1 OF 2024 Fgtitioq und,)r Seclion 1!1 QPQ praying thal in the circumstances gtateg in the affrdavit llled in support of the pelilion, lhg Hig! Cogd may be pleased to slay eperation ot imprrgneci SCN in Form DRC 0-1 vide No. 2D3603230004034 dated Q1 .03 2023 issued :y 1l-re Responden! No.1, Counsel for the Petitioner: SRI P.VENKATA PRASAD EOR SRI MI) SHABAZ Counsel for the Respondents: SRI SWARQPP OQRILLA, Special Qovt fleader fqr State Tax assisaed PygR..T.CF, AlfAllYA KIBAN, AGp ,,,,,,' W.P,NO: 32984 OF 2024 ., ':} Pelwegn Yar Khan Trirnsport Services, Havin Old Bowenpally Siecunderabad, Tela l\1/lr. Sardar Kl an g aftice at H.N iri$ana ' 50001 o.8-7-21 le; Plassy Lines, 1 Rep. by its Pioprietqr, AND .,PETITlONER Division, Hyd(,rabad Telangaha.

1. The Assistanl Conrmissioner (State Tax), Bowenpally- 1 Circle, Pegumpet 2. State of Telangana, Through Principal Secretary to Govdrnment, Revbnue 3. Central Board df lndirect Taxes and Customs GST, Policy Wing, New Delhi 4 Union of.lndia l/inistry of Finance, Represented by its Secretar'y, North Block, Departme nt ( ( ) om merci a I Tax), Hyderabad, Telinrgana. Rep by its Commissioner " ! New Delhi- 1 1(r00 I ...RE,SPONDENTS 41 Pelition 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, order, or direction more parlicularly one in lftg ng1;lre o{ a (i) declaring Order-in-Original dated 3OtO4l2O24 vide DRG p7 p9' 1ef- ,.' arbi!1ary, illegal, bar6$ DY limi zD36o424oBsB35W passed by Respondent N9.1 fqg lhe !?I Pe4# 4PJill 2018 to March, 2019 under the provisions of CGSTflGQT,^6ct' ?012 being invalid, void, ju{-sdiction an$ without aulhority ol lavl apa$ frglp A4iqfes 14, 1s(1Xs) and 265 pl the Copg.,litutigp gqueqlly sel aside lhe samp and all conseoue cQn S ingllrding lhe garnishee l$otiee daled 26L1oqQ?4 qng ot' .t",,. ,'ii nt!a e?$ P !l l deEq' fil gpd erpgt t!? !!her order(s) as lhis Honouraug Cqgrt ry]e 9D,'.w 'B:lt violative of r:: : ' diq an{ uch fughgl t.p ro,qg thq eircumgtances oI lhe case- (ii) declarilg th?t the Notificatien No QQ/2023-C T d'1.99 31$?P0,4? 79"?? issued by Respondept Nq 3 and colrespondilg Gg Ms. N-0 11S dalgQ zStlgt2o?3 issued by Respondeqt No 2 anC_Not!4gutiC? t: 19:??,?. cT dateQ 28t12t2023 2023 isseed bv ffgspgqden] 'No , t in9 ?l ispqed qy Re?gon{E[tl calr9sponding GO Ms 170 dated 3Ol12l2O' Ng ?, whigh extendqd rhe time lipli! for pasliQg t!]E -B_u?rlito?t"^fi wsrfugur aulhorlty of law and ultra yisss ta the qectign 73(lrq] of l!" S1l qlartlflq! As.t2017 and $ection 1684 of cq$f Asl' 2Q17. ani 1a, 19(r )(g), 21 and ?65 of the Cgnqtitutign of lndiq. 'i"!qlxl ' A NO:'l OF 24 peritigl under Section 151 CPC praying that in tle circgms!4r.rqes +"t!:1 ill to gty the affidavit Iiled in suppsrt of the petilion, the Higb CoVB mqY be all further pr.ogeedings including the recovery of tax demand, intereg! and een:llY by the Garnishee Notice daled 261'1012024 issued by Respondent Nq,1 pursuant to Order-in-Original dated 3OtO4t2O24 vide DRC 07 ref no ZD3Q04240'89835W passed by Rgspondent No 1 for the tax period April, 2018 to March' ?p19' Elglseg 42 Govt pteader for State Counsel for the petitioner: SRI MOHD MUKHAIRUDDIN Counsel for the Respondent Nos.1 & 2: SRI SWanOOp OORILLA, Speciat counser for the Respondent No.3: sRr DoMiNic FERNANDES, sENloR'd; counsel ror the Respondent No.4: assisted by SRI T.CHAITANyA if nif.f , ACp -Tax FoR sRt cADl PRAVEEN I(UMAE, Dy.-soLlcIToR GENERA.oF'Ixo|n "*,t":fiai*",1?RJEE W.P.NO:330 03ctt_2o24 Between: Makadia Giris-h Kumar. R% Road, Aditaba!, felaniarie '3i'nl"'sl3ri"fis'l'6#gix,*fr{i, r,5f;i',:l,a.sl[ ANB rbad, Telangana: nitra Palet, Wd, qrg_ency, Cin.ealq .: i',PET;.1191q9 "3 "= iiifilth$.fiip;*f,;LE *l sift tTJ.' ' 3 r'ii'I 3 2 State bI Tel;rnoar Departirrent (C"on ] i;:#1,3:,a. 1g 139r,'""; 4 Union of rnd a' Ministry of Finance, Represented by its secretary. Norrh Brock, " 'r' '')iI':Y--' . New Delhi-l lQOCr1 ra;&'ff ci'ibH:65?"psri"v w r s, New Derhi De : l ..RESPoftDENrs ,_ldir n.ticl; 216-q!.tDe cq..lgJrtutien sf fndia prai:ilg th,qt ia the ^,,^. _i;l'lill crrcumstances sratgd n the affiqgyit filefl iferg,wrth, the High goprt 'r,nay please_( to issue a iryrir, order, or dirgcJion fpBr.e pjfti"rlally 9n9 in it9 nqtgr.tpg'j y',, ", y:ioumus ri)dectaring the unq,ul6srii'eit"o'rn"ig;* ano* O.r.r""uon',i Form DRC 01 r,ide Ref no. ZD36Og.eig62{965 flated ,0, gp rgro ,ri unaulhenticated r.rr signed impugrned Ordgf._in_Originel vide DRq 07 ief no, 2D36o924145621e dated 30OB.2eZl. O.,trig by !f," lSt ReEpondqor Vn9", provisions of CGS -/TGSI Ad, 2Q1Z as being void, arbilrary. i,legal, wtthoul jurisdiction and without authority of raw apart from being viorative :f Articres 14, 19(1)(9) and 265 .f the constiluuon of radia, afld to consequenry set agide the same and pass sucrr funher or other orde(s) as this Hon'bre court may deem fit and proper in the c:ir:umstances of the case. (ii)decraring thal the N,rtificarion No. 0912023 C'T dated r'1.03.2023 issued by Respondent No. 3 ,na .or*"ponoing GO Ms. No. 118 rlated 25.08.2023 issued by Respondent No 2 and the Nolifrcation No' 56/2023- cr dated 2g.12-2023 issued by Respondent No, 3 and 43 corresponding GO. Ms- 170 dated 30 12 -2023 issued by Respondent No 2' which extendedthetimelimitforpassingtheorders,iswithoutauthorityoflawandUltra VirestothesectionT3(10)oftheGSTAcl2olTandSection1684ofCGSTAct 2olTandvio}ativeofartlclesla'19(1Xg),2land26Softheconstitutionoflndia. lA NO: 1 oF.2024 Petition under Section 151 CPC praying tha! in the circymstglges $latqq in lfre arridavit ilred i4 puppgrt or lhe pgti!!o1, G.lrqt-- "g.qE4S,I_?Eg::i':ilii operati{n of impugned older-in-originalvid; DRq'02 f-e{ nc, ZW8;ffP,241+56?1'q dated 30/0812024 pqssed bv the Respande+ !P 1, Counsel for the Petitioner: SRI V.VEEBE-S:|{M. b;;r.Ai ror ihe Respondent Nos,1 a z: snt $ry1fioqP oo$!L!4r.F"p-".9ie]^ ---"-[Lrieieadeiior counser for the Respo"a"ri r.r".si-siioouiNrc feRUANqEg, SFNJoR $c counsql for the Respondent No,4: SRI B.tIilu-KHEEiEE FOR 9Rl gAPl - ^ Stare Tax asststed b]'SRfT.CHAIANYA KIRAN, AGP -. - innvirH kurrran, Dv' soLliiro1 9ENERAI 9F INDIA w.P.NO : 33054 OF 2024 Betweq(l: QLS Engineers, Haying its-office at H.No'f-1-18 SnehaPuri Cqt Eyi#iiro, f ;irnginr' - 5ooo7Q Rep'bv'its lvlanaslps Partner ony, Nacharam .] ANP ,!:rETlllONEB :' 1 ' iiep by its Commis'Sioner \ew Derhr'l't 0001

1. The Assistant Commissioner (State Tax), Nacfaram-1 Qirple' ]ylSlkajgili ' O'iri.i"n flyOeraUaO, Telanqaha' ' z [irii, tji'r"iunqrn". rnrougi C;incipal gecreQry tq Gove;nmel! Bevenue - D"epadment (Cbmmgrcial Tax), Hyderabad, I elangana 3 Cenrral Board of tnchrecT'Ta;Zi ;iJ Cr'Stp,i,t,.OST Policy Wing, New Delhi 4 Union of lndia. Mrnrstry Ii rinun"", Represented by its Sgcretary, North Block' ...RE$PONDENTS Petition under Article 226 oI lhe Constitution of lndia prayilg that in the ',,I"t'::. circpmsiances stated in the affidavit filed therewith' the High Court may be pleased to issue (i) a writ, order, or direction more particular}y one in the nature 9| aWritofMandamusdeclaringorder-in-originaldated22loSl2o24videDRC0T - ' 't, ) . 44 ref no 2D3608;:4086546u passed by Respondent No 1 for tht.: tax period Aprir 20.19 lo March. 2020 under the provisions of CGST/TGSI Acr., 20.17 as being invalid, void, ar)i rury , ilegar, without jurisdiction and without auth orrty of raw apart from being violerti re of Articles fi, 19(1)(9) and 265 of the constitution of lndia and to consequen y, r;et aside the same and all consequenlial proceedings E6rd pa99 such further or ()lr)er order(s) as this Honourable Court may deem fit and proper in the circumstancer; oI thq case. (ii) a wrlt, order, or directron more parlicularly pnq in the nature of a Writ of Mapf,amps peclaring that the Nolificaticn No dslZOZS= C T dated 31lO1Vi,.O23 202.3- rsgue{ by Respondeat No 3 anfl correspending gg 118_dare1 25t0%t2o2Q issgg{ by B"Sgnondenr No 2 and Nqtificatron Ng, 1l ir- 56t2023 QJ dateg ?9.112t2Q23 !p?s iq;yeo by gespepdenl, No i:a pqg correspondilg GO, Ms. 1fp deted ?e!1Zt2OZ3 issqs6 6, Respondr;p1 N" ? *hi;I exlended the tinre tir.nir I9r p."ring "t mrn and ullra vires l,) lhe sqqlion ZS(.!g) pf thq gST Act ZO17 and .(iecrjon'iUUa Of CGST Act, ZO17 gnd yiplatiye eJ 4rrictqs,ia, lSlr;1gy, Zl anO 265 of .the Conslitption of lnd ja. thS irpufn"O orA"i i, *itnorr ,r,i"rii] lA NO: 1 OF 2OZ4 _-l",,:,on under Section J-01 qpc prayillg that in the cireurps1,34"". stateel iQ the affidavit fired n supoqrt of the pglition, ttle High court may be preasefl to stay all furthqr plgqeedi.gs inctuoing the rgcovqry of tax demand, intererst anq penptli pursuant to orJe,r:in-Qriginqt d?t_ed 2?.lg1l2a24 yide DRC 07 ref 0g. ZD36o924oBq546U passed by Regpgpden! N.g r to, rhe tax periogt fpril ?0tg fe March.2020. uovt pteader for State Counset for the petitioner: SRI MOHD MUXHAIRUDDIN counsel forlhe Res;pondent Nos.1 & 2: sRl swARoop ooRrLLA. soecial -Tax_assisted counset for ihe Respondenr No.3i s. ir_iig,riinlCienruaruoes, seruion,sc counser ror the R.spondent No.4: qE,t":fiii,?,1?RJEE FoR sRr GAD, by SRI T.CHAITAN'A KIRAN, AGp F,RAVEEN KUMAR, Dy. SOLtCtTon cEnenni oi'l rupra 45 WRIT PETITION NO: 33070 OF 2024 Between: M/s. Sri Piragi Satiji lndustries, Represented by its Proprle-lor,.Mr Savttri Bai Pahadia, Wl"o. p6haOia Sanwarmal, Rlo. 4-2'16419, Ranisathji Colony, Adilabad, Telangana- 504001 '; ...PETTJIONER AND 1 2 3 4

5. TS'I Eetition under Adiele 2?6 o! \be CQE$litutiPn o! lndla Praxiqg thal in thp circumstances stated in lhe affidavil file{ lhergyith, lhe l-"ligh qqprt r-nay De please( to issue a writ, order, or direction qlp perticqlgrly one in !!? nqlyre ?! a Wril of |!landpPus (i) declaring un signed Show aauge B9!i9." i2 rcrlT DBg 01 vide l"] ne, ZD96)221O 1 344 7 R dated 1 7.oz 2q?? a-np a q U!'tsi919d i m p-usng-d^Qr(9! in pRC- Q7 vifle ref. nq, 1p361?290710431 gateQ 3t. 1?,29?3 \?t\ issued by the 1sl Retponlqnt ul$,:?f the proYisions 9f CqStrnqST 4q! 2o17 as beins void, arbiltgry, illggpl, gitnqu! iurisdictieO .arr{ wilfreu! authority of law apart frqnl beinq {ipf"ti* af $rtiplgg 11, 19(1Xg) ?nd 26Q of the Constitution p! India, eld tp cgpeqqentlv !9!' a;ioe 9r1y or oflil older(s) ,ai a-clion taken pu[suant therelg and p,qss glrch this Hon'ble Coqrt may deetrn nt ??,9 prqper in lhe gircunrttgnceg o( !!9 ' i [-urthgt (ii) declaring that the Notification No.09t2923- C. T SpteQ 31 . q3. 20?3 is999p by Respondent No 3 and corresponding GO I4s t'lq 118 dated 25' Q9' 2023issuedbyRespondentNo.2,whichextendedthelime|imilfql passing the orders, is without authority of law and uttra vires lo thg section 73(10) of the GST Act 2017 and Section 168,4 of CGST Ac!' 46 2O17 and violative of articles 14, j9( jXg), 21 and 265 <.rf the Constitution of lnclie - IA NO i'l OF 202tJ Petilign under 'section 151 cpc praying that in the circumrstances atateq !D the affidavit fired n support of the petition, rhe High court may 0., prua.ed'to stai) operation of Forn DRC 13 dated 23. Qg- 2024 issued to Responclent t" E ortrt; 1A NO:2 O 2 24 Pgtition uncs6 Seglign 151 apq praying rhar in ,:re circumstgnges stated in the affidavit filed irr support of rhe pelilion, ihp Hign court may o" uf.i"rji" iiJl of imprusned order in DRC- 07 vtde ref no 2D361 ni,lttai[ aaiel :1"::rul,_"l 31 12 2023 issuerd bv the Respondent Nq,. I for the lax petiod ?0.17_ 1g r;6;; CGSTIGST futs, ]017 gqndinO disposat of rhe above y11rit petitiorl,?a, the Petitioner will be put tg severe los$ and hardship. "d;;;: ;i'li:l' Counsel for the petitionql: Sfll V.VEERESHAM Lounser rol_thg Respondent Nos.l & 2: SRI SWAROO' ooRllLA, Special qovt preade,; for s.late Tax-asgisted oy sni'r.cHarrnr,lia iriilr-;ac counsel ror tfie Rei-pon{'ent t{o.3; sA,-l?,ft{fennaruoeb, #N,6i.'St c o u nser ro 1 rfr e R erip_onq:I Counsel for fhe Resipondqnt No.S; _:' ' " -.--'-7 .l19 li t4,tglft 0"fr,?. E,E F c R S R r G A D r f U]UAB, oy, solrc lron o e N e na i di'tl.r ola ,RAVEE.N- 7, B W.P.NO:3 3072 0F 2to24 Betweer.r: M/s. Raia Rair:swara, Sa.les Corporatiop, Repre^sented by its lrroprietor, Mr. i;1,ilil:?3il,f#;?aB'SrR#;#i'R'X'zs-6a,-b;,inii";'"d"trT'iry,aa, .. PETIiloNER AND l The Deputv cormissioner (sr).sru), Adirabad circre, Adirabad Division. 2 State bf Telanq,rna. Through principal Secretary to Government flevenue i,.h j;9 uepartment (Cc mmercial irrl, nij"rr6;;: ;;ijrgrm r, c ha nd ia,i;," 6';ffi &:ba i ruasa r Das n a p u r, .rAi,.roo 47

3. Central Board of lndirecl Taxes and Customs, GST Policy Wing, New Delhi rep by its Commissioner a u-[i# oilndia, Ministry of Finance, Rep resented by. its Secretary' North Block, New Delht-110001, 5 dCB bank Limited, Mancherial Bianch, Bep by its Manager,-5-46^to 5-52' - Sl"t,on Road. Garmilla Mancherial Muniqipality, Mancherial- 504208 6 ;;;;E;;i, il";;;;;;i B;;;h, n"p by rtd Ma;;ser, No 7' 1 3 to 7 t16, Ganga Reddy Road, Mancl,rerial :, ...RES'.NDENTS ,r . :, ..

1. -;'.inl. -- .... , ,..'., .il .i;1;*:. :, Petition under Article 2?6 oJ llq Cg4el[utign al lndia praying that in Ug circumstancqp staled in tre afiideyit file$ lherelvith, lhe High gqurt .rn.al DS oleased to issue a writ; grder, 9r dir-eQlign more Particulgrly one in lhg nalure gf a r.----:: writ of Mandamus declariDg tl9 signgfl Shg'\ry gauqe npJice in Forrp- pRC 01 yi99 Ref no zD3q1n1o2775"VH dated ll:!tr|tzglil unq un y!-.1:].9: i-P-:Ys"et :',9,9:i in-orisinar vlQq ref. no. ZE36W2499F1ogJ fl4t"d 90.04.2024 both igsueg bv ZQ17 G! oelnn rt'O' 1st Respondsnt under !119 prqvisigns of q$-?TrfFSI prbilrary, illegal, without jrlrisdigtion A0d *!l$Q,ut a,uthority of l4w apart frqm bgiq: violatrve of Articles 14, 19(1Xg) gn$ 265 g, the Capstilutian ol lpdia, an{ tg consequently set aside a?y aclion lqqgn p{Jgllgnt lherqlg anq pass athe( grder(E) as this Hon'ble Court may deem fil qnd Pr,9!!t in lhe qilcumgtangeg gf the case (ii) declaring that the Nqlification N"o, oglSQia-c'f dated 31 'o32o?3 issued bv Respondent No 3 and correspondi1lg GO MP' No 118 dateQ 25 0p'2023 issued C} flateQ 281?,?o?? is?!:O by Respondent No. ? apfl Notificaligg t'lo $,Q{io?!- by Respondent No. I and qorrespoqqlIr-g Gg" ryls 170 dqfed 3012.?9?3:il':: ,9{ Respondent No. 2, which exteqded t[9 timq ligrit for passing lhe org9rs' i9 wrt[ou! authority of law and ultlq virep t" tle *qiig! 7Q{t0) ef the GST $9t2Qt7 11tQ Ssction 168A of CGST Aql, 2017 atg,vblqlyg. of qrlicb,s ta, lQ(t){9), zt lno ?!! of the Constitution of lndiS- ^ct, IA NO:1OF 2024 Betition undet Section 151 qP.9 praying that in the cirqgmstqnces stated i? the aflidavit filed in suppprt of the qetition, thq High Court may be pleaseq to gtay operation of Form DRC 13 daled 2410912024 issued to Respondent No 6 by thq Respo4dent No. 1 lA NO:2 OF 2O2,t 48 Petition urder section '151 cpc praying that in the circumstances slated in the affidavit fired in sr-rpport of the pelition, the High court may be preased preased ll..,ir^^"r^:1:r:,,.n of impusned proceedings vide ref no. ZL)3g.Q424qgs1g?:l daled QQ04202,r issued by the Respondenr No. 1 for rhe t* p"r;oO iOfg-fiq ,.rt !,' UnCelrO,rCST.. .CtiT Acrs, 2017 pen{ing dispgsat of lhe above rry;g e"ti:ii" ai t.t otherwise, the pe-ilioner will be put to severe foss and hardship . ' '.' r::: ,' .lti EPt'lig! unclgq.seglion 151 qPc praylng that in the circumstE4qes ftateg h the affidavit fllgd i,r guopgrt of rhe pelition, rhe High Courr may o" ii!.e"*f " $g! of Eorm pRC 13 dated 24 os2024 issued to n""pono"ni*"'! oy 3pg :o"rt,?l 'r; ', ii i :i'i: ftgsporlden! No. 1 loUnsgl lo1 lhe Fertitionqr: SRt v.VEERESHAM ceunsql f91-!he Resnondenr Nos.1 s 2: sRi swanoop ooRtLLA, ,speciat Gsvt pleader for S-tate Tax assisred by snr rciarrar,rVa iir-nitjien counsit for rfie Rs,spondent No.3: sni oort,'iNrC iinnaruoEl,tii,i5itt,S., soynslt rol ge Reen^o3 .q:::,rt9li:!,:3fi,if,1?^.,EE FoR sRr GApr "cij eo q nser ro1 !t1e Respo,a",t ri". c' 'i PRAVEEN KUMAR, Dy. soLtctron oer.renel ijilnola i [yr-siwiirArH; s c ;ciR {in'qiil"* t'Q' "'i' ii counsgf for lhe Respondent No.6: -. W 3:t08 OF 2024 Belweerr: M/s. Raia Rareswara Sales C.orporation, Represenfed by its proprietor, [dr. Pgdala'Saqai, S/c padata- ni[.ir"i, "nl"l"';;:u', chunnani Batti wada. Adilabad, Telangana- 5O42OB ... : ;..PET|JIONER AND -X.T..;l;9.il1 Departirrent(c,mrierciitr;ii,"riv'a!|'."d#,"i"lrisrn, 1 Tfre Depyty cr,mmrssioner (sr) sru, Adilabad crrcre, Adilabad Division. Froor chandra ir.,"tl',i,'pr5i,"s""i'r.j"bli'ij#X#lll"'e,,' 2. The Slaie of Terlanoan?, Eroyg! principal Secretary lo Governnient Revenue 3. eentrat Board <,f tnctirect T;A;il i;;i"r":6si p;licy Wins, New,Delhi t rep by its Comrlissioner HlfbSt;1?i%,H,i,',, of Finance, Represented by irs Secrerary, North Brock, 49

5. DCB Bank Limited., Mancherial Branch, Rep. by its Manager, 5 46 to-5 5^2r ^ Station Road, Garmilla Village, Mancherial lvlunicipalily, tvlanc-herral- 501208 6, Axis Bank, Mancherial Branch, Reb. by its Manager, No. 7, 13 to 7/'16, Ganga Reddy Road' Mancherial -.,RESPoNDENTS 1 \Q36',r "223U!Q!421:, Petition under Article 226 of lhe constitulion of lndia praying that in lhe circumstancqs statgd in the affi-clavit filed therewilh, lhe High Qourt maY be pleased to issue a lvrit, glder, or dircction mgte particularly one in !h9 nqtPre oJ 4 writ of Mandamus 1i) Oeciqring un signed Show cause notice in Form DRQ 01 Yi9q Ref no. zDt=61121Q2771trX daled 14 .11.20?1 and an unsigned imPugneQ Ordei: dated 30.1?.2023 both issued bY lhE in-Origi6al yidp ref, po. 1st Regpor-! dent undgr IhP Prqvisip"4$ of Qg $T/TGST Act. 20't7 as beils Yel{r qrbftrary, illegal, wi![out jurisdiction ?nd witltqut autholUy of lgw aBgd frost bgi .-tg violativp of A4i cles 14, 1e(1{s) ej$ 26Q e[ tng Conqtitutiqn of lndia,- and fo 39y ac!!9n lqbql prrl;:lie nt lhereta and pass such further Qt consequently let a1!de lble Qoud may dqe-m fit and proper in the cifcumst ances as thig H on other order(s) tilicatign No. 09/2023-C T dalgq 31.Q3 Aoi 9 of the qase. (ii) declpring that lhe No cor[esponqing GO Ms No. 118 d?lQ$ lssued by Responf,ent No. 3 And 25 OB ?023 igsued by Rqsp,ondent Nq. 2, wbigh extendqQ the lime liD!! fo[ PaqqilP the ordgrs, iE withqgt aqlhority of law and ultra si[9s ta lhe seclioR 73(19) "! ltl GST Agt 2O't7 and $eclign 16pA q! CGST Act, 2Q17 and violattve 9f a4r-.gleq 14' 19(1 Xg), 21 and 265 of the Constitution of lpliq IANO:7 OF 2O24 Petition undeJ Segtion 1?1 C.P.p pray!!9 thal in lhe cirqums!?nces ttateq l! Hig5 Coyrt mav be plgaseq to 91ay 16s pffiflpvit flled in lupBg( of lhe pelilion, !b9 qpelariq! of Eorm qRC lp datpd24p9.20!i issued to Respondent No. Q by!r''8 Reqpondent -No. 1. IANO:2 OF 2024 PetitionunderSectionl5lCPCprayingthatinthecircumstancesstatedip the affidavit filed in support of the petition, the High Court may be pleased to siay operation of Form DRC 13 dated 24.09.2024 issued to Respondent No 5 by lhq Resporident No, 'l . 50 lA NO: 3 OF 2o2{ Petition urrde. Seclion 151 CpC praying thal in the circqms tanses slated in lhe affidavit filed in support of the petition, lhe High Cog4 may be pleased to stay gf pperation of mprrgned proceedings vide ref, no. ZD36 .1223qV,qT$H d{ted 30.12.2023 issu€,d bl/ the Respondent No. 1 for the lax pgriorl I 017-1€ undpf gGsT/TGST Acts;, 2017 pending disposat of the above lryrit Petiti OR, "as olheru I PPeliliooury ill be put to sevgre lqss and ha rdshi P .,CO.qnsg; for lhe F,etitioner: SRt V.VEERESHAM pounsff forihe F:eipondent Nos.1 a z: srij'SwAFOop OoglLLA, Spectat : , G.ovt Sleader for srate rax-a:sjsted brsRii._crfAnailiin'tLfii,il,rioe 9gun.g! foy the Respondent No.3: SRt DoMrNtc Fenxiir.roEb, Qeuns-er ror the Respong:l!.r,!9.1i sR,L1fr,!fi"=*rEE FoB i^, u^r, "' PRAVEEN KUMAR, Dy. SeltcjTon Gel_vEhat. 6,F n_upn pgunsfl ror lhe Respondent No.s: sni c.v;siiwANAill: ai.?-6*.0.E" p5'[,1 pounsgl for tt-re R,?spondent ,o.u, -- "E^i,i.ori$d ': ':' 't; t'Q' yv F.N 33 0 0F 2024 lgtweeg,' M/s. LK.Te,:hnolooies Achayg. Cgr,noound, Bpsheerpa Tetanslna- f 00 02d, represenrdd byli-i. fiopilEirirl5ii r.eu gh, Hyflerabad, Kabra. " AND ,.,FETtJlolrlER tasheqrbasf' {amparrv ' ;r circle, Abi*ds, ' fifi5}3t13"'i3["';:"9:t ?. 1t. Statp of ' Pepa rrine n r ( r I o m,-i e rcii I f axe g, i" #e;; ; .#"diil ; i' d;tiub'"i:'.I etarigana, represented by its princippl Secfetary, Revenue -" ...RESPONDENTS et-:;tition under Article 226 ot the Constitution of lndia pray.ing thql in the . cireumgtances stated rrr the affidavit filed therewith, the High CjOurt may be pleaseQ to issue a !\,rit or Order or direction particularly one in lhe nature of Writ of ent Order passerJ by the firsl respondent in Form GS-r DRC - 07, in Reference No.ZD360B241{13285G, vidq Order No.2D360824103;?85G, dated 25.082024. for the tax period ZOlg:_;;, 51 thereby levied tax amounting to Rs-63,277l-, (IGST , amounting to Rs'17'901/- plus GGST amounting to Rs.22,688/- plus TGST amounting to Rs.22,688/-)' for the tax period 2o1g'2), that have been uploaded in the GST portal r4itho,pt eith=er physically nor digitalty signed which is contrarv to the Rule ?A tQ) qt th!. :GST Rules 2017, as illegal ,arbitrary, ab initio void, conlrary to the provisions g' CQST Act and'Rutgg ,2O1i' and JGST Act and Rules, 2017 ' co.ntrary lo tne l1w l?id O9W0 by the ludiqigi prorlpuncer,nenf of the Hon'ble High Coprts of Delhi' Ponl?ay ?11.q Andhra Pradesh anC without aqthority of law' .':: ., ':: . .; :.-i.:: ,..1 r 1 IA NO: OE o24 RgtitiPJl undgf Sepllon 1P1 CPq prayilg thal in thQ cirqumstS4ges BJatg$ in lhe affidavit lltgd in' support of the pgtitioq, fhe High Gourt r.nay D€ pl-qgsed t9 penOin$'oispQsal qf the y.Vrit Pstition grant gtay of all further praceedings Allsrng lI} PUrSUance e4 the ippugogd Aqsessment Order passed by the firsl pgsPoPdeqll in 07, in Refererlce Ng 2D36002 4103285q, vioe Q{gEi Form 8ST DRC No ZDQF0B?410328QG, dated 25.0p.!Q24,lqr lhe lax period 2019-2Q' Cgunsg cqunsg I for the Petilioner: SRI S'SURI BABU i f"; H; n#pond.gnts; SRt swARoQP ogRlLLA, 9P9"i1L,9qYl P]=!e{ i '-1 ?iir- '.ii;Efii;iax assieted by gntr'cHalrANyA KIEAN' AGF .P.NO; 337 50F20 Petweg4: Burushottam Jhavqpr, 2 .3-21st8, M Q Road' :i:?:',il,i11?i3f, Sfl !#3i13$Tr; ieiJ;tiil, bo+2s6, irgpresented bv ils Propri s/o l\ranoi Kumar Goenka, age-45 years-Eib Z-S-3ZS' i(umar Petd .<r-..y,,:r.. _::__,-. Eiinr;ii5n'ivdoa, Adilabad, Telansana- 504 001 i.,rETrJroNER AND

1. The Aqsistant Commissioner (ST)' Asifabad .Circle Adilabad Division' H'No' e-6, 2rid Floor, cnanhii'"i;"';6#'bi;;:bli t'l'g"' Dasnapur' Adilabad PIN- 504001 z. 6iui["ot r"langana, Through Principal pug'q?Y to Government Revenue - DeDartment (C--ommercial Tax), Hyderabad' Ielanoana 3 6;[t,;i'ffi;'ii"il.oiiidi'rri.d,i ji; bustoms, osi eor"y wins, New Delhi c 'r;'iJtip?r;;Il'iuii,.r"iJi,-v Lr Finance, Represented bv its secrelary' North Block' ..RESPoNDENTS reo bv its Commissioner New D?lhi-119001 52 Petition u rder Articre 226 of the constitution of rndia praying lhal in the circumstances state(r in the atfidavit fired therewith, the High court may be pleased lo issue a irr ir. order, or direction more particurarry one in the nature of a Writ of Mandamu s a) declaring imgrugned Show cause notice in Form DRC 01 vide Ref no. 2D36052407056- G rtared 31.05.2024 and Ordqr_in_eriginat dateQ 2O.QB.Z0Z4 vide DRC 07 ref no 7D360824068755T bolh issued by tfre .lsf Rt-.sponOelt under the prqvisionq of CGI;T/TGST Act,2g17 ?f peing void, arbitrary, illegat, withouf 1|]t*li9" ?rd without authority oI taw apart fro4 beilg vie-tit1ive. gj Arricres ia, t9(1)(S) and 265 of lhe Constilution of tndi?, and to qonsequently Set apide the f1e a1d srrch turther or orher order(s) as tfris lOn,bte Court may deem fil end prqper in the r:ircrtmslances of lhe casq, p) flecrgring rhar rhe Norificarion No. 09GQ?3-c.r aetqo 3.1,03.:Zo?3 iqgued fy Bespo4dent No 3 anct corresponding 6O MF,Ng- 11fl dated25QQ,Z0|Q is9119fl py Respondent Nt .t and the Notifrcation No.5,6/2023_ CT dated ZA.pZOZ:S igsued by Rsspon,Jenl No 3 and corresponQing GO MS. 110 dated ln'122AD3 jgsyed py Responcenl No. 2, which extended the tpe firpit ro1 pr.*iob tte'orggrq, is withoyt authority ot law and uttra vires to fhg section 7Q(10) of the GST Act2q17 and Seqtion '1684 rrt C(jST Act, ZO17 and yiglative of artietes 14. lg(1)(g),21 And 265 of tbe Cqnstiturion of lndia. 1as; O:1 OF 2024 Eetition under Seclion 151 CpC praying thalin tFp circumstqpges qlateg in the affi{avit fjled in ;upport of the pelition, it r r"i Courl may be plgased to slay ppgratig! o[ impugred ()rder-in-original date-d zqt.al.2gZq uiO. oii6 ot r"t.'"rri. ZD36oq24o68755TrssuedbytheRespondentNo.1. Govt ptea de r ro r sta re lognsql for: the petitioner: SRI V,VEERESHAM Counsel for the Ftespondent Nos.i a Z: Sii SWaROO' OORILLA, Special 'Counset for the Reslronctent No.3: SRi DOMiN,c FERNANDES, SENIOR Sc Counset ror rhe Reqrond:ll.Iq.al sRtl:ffiK1l?RJEE FoR sRt cADt a:rl:Fd uy sni- r.cHaf rn r.r ia i r nill-, ie p pRAVEEN KUMAR, Dy. SOLtCtTOn CH,renaiOF},ron .Tax^ 53 W.P.N O: 33905 OF 2024 Between: Proprretor, Mr' AdlnSrayana lllgri' M/s. Adinarayana llluri. Represented -by^rts S/o. ltturi Bhadraiah, ilt.*) ria/5lln, Enkur Mandafam' {l''t!19 ._..Y_._ __ ::" 'i] - l: ftngampeta, Khammam, Telangana- 507 168 ,,,RErfrtoNFB .rr. i:..' :, "i ;' AND

1. 9

4. 9r plegseQ to wril of Mand?mus .r,. ..,.r^ 06{ 1iy {gcrailng un sisned Show cause nqtice in rorrr.r DEg o! }iae q-j q9, '' zg3oou24o2o3o7r dated 07 06?024 and an qnsigqeo i4gysnfl! o'$9I in pRC-01 vide ref, no 2D36o824132323J d'tgd- 11'!g:81-lE:i! issued by the 1st Respondent under the proviqionE ?::8*I,"8P]-3Il zg)7 as being void, arbitrary, itlegal' vqithou! jull;glctigqfnq,*il!9!11 authqrity qf law apart frqm being violative qf Artisles 14.' n9(1}{s) 'Eing 2Q9' of the Cpnslitution of lndra, and lo cqnqeougntly ggt a+lde {rnY of*, put$uan! thereto anQ pass epch lurthgr e' "t l "l4f(:l^3: "qfiql tni!'1-.ton'nre cg,urt may deem fit qnQ prsper in lhe 9ipur.4q,i1'"9i "l]l* cq?f' (ii) Qeclariog that the Notification No' 09/2023-C'T dated 31'03'?q?3 ipue$ Fy Respondent No. 3 and coryesponding Go Ms' No' 1l-9 dalgd 25'QB ?9.'?? issUeO Uy Respondent No' 2 and Notification No' 56/2923- 9#1t:: 2q.12.2O23 issued by Respondent No 3 and correspoQglpg .9O Ms' 179'dated 30.12.2023 issued by Respondent No' 2' which gxteiioeo 1q9 time limit for passing the orders, iS without authority of lpw qpd 9!tr4 vires to the seetion 73(10) of the GST Acl 2017 and Section 168A pJ u CGST Acr, 2017 and violative of articles ia, i9(1)(g), 121 and 265 of the Cons,li utrort of lndia lA NO: 1 OF 202.1 .].-' "Yi Petition irr der Section 151 CpC_ pr thE{ lhe affidavrt frled in support of tne petilion, i[$ Hish of operation of inrpugned Ordgr in p 29082024 issued bv the Respon CGST/TGST Acrs. 2017 pendin the Pelitioner wrll be pul te seve in the circumstalces Qlated iQ Cour.t may br: pleased to slay no, ZD360BI|4l32323J dared s dispqsat..{.l$p rQo* re r6rss and Pgiiod 2Q19-2! u. Jer [rit Petiti<>n as olherwisq, F9-oz ntN x fe+g*lg" Counsel for lhe Fetitioner: SRI V.VEERESHAi| counsef for rhe Fespondent Nos.i q z, s{fi.Silv46ooe ooBtLL.A, $peciat ^ G.o_,t Preader .ror slate Jix qpif, o_-n['Snf-r c[_araiiia iriir.i;nce counset for the Respondent No.3;'-d Eing;prEr; siiitbi"i; c o u nse r ro r th e R es po, d g:l.il9..1i gn,!1-EfiFr?pE E FoR,^, uf o, pR AVEEN KU[4A8, Dyj tiiL'CJroR beNEnn l. oi rr.rpra W.P.NO:33 9750t 2024 Between: ff,,":r*-*,";f Pyoprietgr. ivir.' po Prashanthr lrlaqa r Tetangana. 5bd08 ,**Ufi:lrffi *i,u#,**r*1,g**1 ''FEilrlONE8 'ANq ] E*1,"1*l Sffi:, f:ffe'"?Jr3i-:Eaya5l',iri t. t ne utate ot etangana,.Tlroyql2 prinCiphl Secretary to Governmenl Revenue t ^ Qe o g rt 1e n t 1 4 Qnion of rndia Ministry of Finance, Repi6sented by its secretany, North Brock, r ; o m rie rc i i r ri ii"rivo',ii.l-iiali, ;"t";d;; "io custfi;, dsY dicv wins, New Derhi Division' 5th Froor, c r :eeeTfi,3z1l;i,13*:"J r'idi New Delhr-1i()00 1 ,RESPONDENTS Petition under Articre 226 0f rhe constitution of rndia praying that in thq circumstances state J in the affidavit fired thereu4th, the High court may be 55 pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus i r t,', (i) declaring un signed Show cause notice in Form DRC 01 vide Ref no' 2D360524o52525E dated 27 052o?4 and an r.lnsigQqd ifn[iqgnqp o1Q9r in DRC-07 vide ref. no 2D30082413?soOE datgp z$'qgzq?4 pqlh ce$rnggr AcJ, isgued by the 1st Respondent unSqr th-e proy-i$on$ ctigD'Fnq witheul 2Q17 as being void, arbitrary, illegal, vrithqp! luri+$i 111 1e(1)ls) Fpg authority of law apart from being vfelative C{ ,Artigk9 265-of the Constilutron II lndiq, iiD-d a aqtion tahqn puJsuant thereto and P?ss qech ["!Ithgr er qIDff or4.er(9) aF nggp o! fhE thiF Hon'ble Court mgy deem fit e!$ nr3per i0 lhe Slrc*:1,9J? il'i' =qf q R cEqg ' (ii) Qeclarins that the Notification No 0e/20f3-Q , d,,?PO fll,m ?q.ef lryue$ Qy Rsspondent No 3 and corresponding GQ Ms. No 11p dalgq 2q,98 ?q?q issqed by Respondsnt No. 2 a4p Notificatign No' p6/2p$9- 9T d?1q,9 28't22023 issued by RespondeD! No. B a6$ cortgspag{ipg 90 nAS' 120 dated 30 12.2023 issued bv EeEpondent No' 2, whieh extended lhg time timir for passing thq orders, is without qpthstilv q, 1?I e!1 ltf? vir:es to lhe section 73(10) of the GST Act f;p17 q$ Qeglion 1681 CGST Act, 2017 and violative of arliqles 1a' lQ(1)(9)' 21 49! 29p of Constitution of lndia. !n9 oJ o;1 0F.2024 Petitig4r under Section 151 CPC praylng that in thiq circgmstqpges -g,!ateg !P lhe affidavit [qled in support of the petrtion' the HisF Coy{ m?Y ue pfgese$ to 913{ pf operation of impungned order in DRC:O/ viQe rqf, no' /D38Q9241329908 dated. l9-0p,2024 issue{ by the Responoenl No l for tl.rg tax ?efiag ?017'?O1U?9 under CGST/SGST acts, 2017 pending disposal of the WP, as elhenllSe' th"e petitionernUllbeputtoSerVelossandHardship. 56 Counsel tor the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos.1 & 2: SRt SWAROOP OORILt-A, Special Counset for the ?espondent No.3: SRI DOMINIC FERNANDES, SENIOR SC counsel for the Respondent No.4: sRl B.TTTiKHERJEE FOR SRr GADI Govr Prea Jer for State Tax assisted by sRr r.cHArrANyA irnhN- aop FOR CBIC |RAVEEN KUMAB, Dy.'gpLtctroR GENERAL oF lruola WRIT PETITION lrlO: 34181 0 2024 Between: M/s. Sri S;r*yan N arayala, 222tC- 002, W-arandal Diql 27 ript. te;6-ftep, by, jts Partner, M n .ftogd, Gorrqkunls, H26r, ia'..'.. Uai K. Sriman I akoopa- SQQ AN9 ...PETJTtONER 1 J 4 Deputy Con State Qf fel; to Governm Unron cif lnd India, 3rd Fl Cenlral Boa of lndia, Min ...RESPONDENTS Petitron under a,rtiele 226 o.! lhe CgnSlitution of tndia praying rhal in lhe crrcumstances sta:ed in the affidavit filed therewith, lhe Hrgh Court may be pleased to issue a Writ 9I Manda{puF or.g4y ot[gr appropriate ryr!! or grder or drrection (a) deciaring the inyocation .of SectiOn 74 of the CQST gct, 2017 to the facls o, lllq case as being withc ut jurisdiction (b) declare Nstificarip,n N9. 56/!023' epnrrqr rax dated 2a. n zoz3 issued by the 4th Respondent unrrer Section 16g, A of the centrar Ggods and Services Tax A9l, 2017 and G O.Ms No tZ0 dated 30.:t2.2OZi igrr.O UV,f,. Z"o-*".r"r*r,"r"O*, Section 168- A of th3 Telangana Gqo,os ani girviges Tax Act. 2017 extendrng tfrq limitation for conch ldinq the adjudipation of show cause notice i".r"O _O"r section 73 for the tax period 2o1g- 20 as urka- vires secrion i6B- A of the cenrral Goods and service Tax Act, 2017 and as urtra- vires section 168 A of the Telangana Goods arrd services Tax Act, 2017 and arso manifesry qrbitrary Bnd violativg Article 14 of the Constitution and 57 (c) declare the impugned order daled 31.8'2024 and proceedings in Form GST DRC- 07 vide Ref. No ZD360B241g36OF dated 31' 8' 2024 respectively lor tax period Aprit, 2019 to March,2020 passed Qy thq lst Respqndent qs Qarred bY time, contrary to Rule 142(1A) of Central Goods and Seryice Jax Rules' 20'17 {ot not issuing Form GST DRC- O1A and contrary to Gov6rlrmental qirgulars foI no! containing any verifiable DlN, devoid of srgpgtule, i4 violation tq pringiples ol natural luslice and also unsustainable on '.gii!l ' :':1; t'' : NO: 1 0F 2024 fetirion under seclion 151 CPg p.Il?€ tnal in ![g circyrnst4qges.lfat:o 12 lhe affidavit filed in suppqrt of the pBtition, ti'g H'n! Cot14 may pe p!99se{ lo gr'anl order dalg'9 3188?QZt Ftay of att further proceedings pursqar-rt t" and prqpeedings in Form GST DRC.- p7 vigq Re{' No' EDaAQE241Q436QF gi,oB2Q24 rgspectively for tax peried fpr!!, frp19 !o {gch' f02a passeC uv ffe 1st Respondent, pending disposal ot tfre v{(i fetilion ag othg;;wiqB lhe Petitioner will be put to tevere loss and hardship. i!E'im$ugng! Counsel for the Petitioner: SRI KARTHIK EAU4L$ PQITAI'IBEDDY ;;il;i i.. ir'" n".p.noeni ttos-r a 2, s5i'$.w4|ooi{ooR"lLLA;Ep-q:ia] ^ ---"-cort Pieader io. st t" iu aseieted[f sRIT:gEeIll'll]f][fH'' lcn coun.Jir- the Respondent No.3: sRl B.|uu-6H--EBJEE FOB gRl-q4Pt.-.-.- ;j'RAV iEN kumAR, oyippuqiroB 9ENERlf,gF-Iq'l gqunset ror rhe Respo.i"ri Ho.a, Uti'rffi]irnry4x0e.p' sEryloR sc W.P.NOi 345980F 2024 Between: M/s D$V Air and Sea Private Limit9fl,.(nlevloqgly known as M/s Aqility Loqistics Private Limitedl ri'r[a; e5-lbli]irM, qgqd[o rifor' t14S^House' n4 Bxfu 'ffi e',::#:','vt'**i:'s:'kif,Jh'il?ffi''iri#3'!'^?5?: Itir. Ramesh Chandra Jena. .,,'ET'TIONEB AND

1. The State of Telangana, Represented through its Princioal Secretary tg Government, Revenue iii"i1) D#t#"n-tl$""tet"i't"Hyderabad' z inii App"rr"iU ibirt coririni#onli or state Tax' Punjagutta Division' 3. The Assistant Commissioner of Stale Tax, Punjagutta Division' Hyderqbad' Hvderabad, Telangana Telangana. 58 !;;nnt., 4 The Cornroissioner of state Taxes, state of rerangana, corrrmerciar raxes M J Road, opposite ei'nJiri-er,-;r.;, G;p;,v, iivj".,,luljl ioo ..RESPONDENTS Petition u rder Articre 226 0f the constitution of rndia praying rhat in lhe circumstanceg staterj in the affidpvit filed therewith, lhe High Cogrt may be Pleased Io lt is therefore prayef, thal, this Hon,ble Court may be pleased to is.ue a Writ. Order or Di .eclion. ( -' -:--. ::, -'.:y:-,,, ene, more pqrticularly in lhe nature qf lviandamus or any pther appropriate \ryri1; kaecE_4lg rh.e --$tcryr-gaqse- ltgtice bgpring flelerencg Nq, q !h r e ?p36092303e3628 in Eorm GST-DBC 0't dared 30 09,2023 issu dby Q: ResBencl-e4t and Or{pr o, !h9 3rg $gsppndenr, daled 7t7 1? 2a4,3, yldI E.efe(q[ae \o. : Ggf,-/AuCiy3.6,444c l\lg Qla H 1 zH t Q,Q 1 7 _ t e d arFd 27.12.20,?71 g{lrped by tlre Znd Respondent, vide Ordep n Appgal "a! t!9, zD3Q o82412q?45,! dated 2e e1.2o24, passed under the plpyisions of the Goods ancl Servjces Tax 5ct, 2017. f.Or thq period 01,07 20't-l lg 03,?q18, ?s arbilrary, iilesal, nonr$peafing, bad in tar^,,, void-ab-initi 91 violative of 'fp priqgiples of nalural .lggltce, ana censeguenrty ser_asid q lhe same; pfte quaqhing the lrylpugned Recqvery f.Joticq rss,uqd bv thg 3' ffespondent Qqted p.3 Og,2O=z!, as sEme is without jurisdiction and i9 isqggf Withqut authlrity gf ls1ly; and pass sqqh other ordgr or orders r.r.ray deem fil q1d ppper !6r thg circq mstanges oI the case; B afler hotfllng ll'rat 11rU Nptilicalion 119.. 13!l\?2.,Cenlral Tax daled 95 07 ,2022; and ihe No!!fication .l|lp g-Qlzozit'ceptqpt .[ax, dQted ii ,93.?923, issuef, Qy lhe Cesrtr{al Qoverpraen!, pnd the -qgrresponding Nglifiqations, i e , G.O. Ms f{o.: (Telapgqna) Jated 28 0920?3 and q.q Ml Nq, 11€ (Telangana), daled ?p 0B 2023, poth issued by lhe 1S! Respondent, ie the Slat9qt Jelangana, lor the tax period 2017-18, exlending the limitaIion {or qompletion or adjudication proceedings under the Cenlral Gogds 34d 9ervices Tax Act, 2O1l ahd Telangana Goods and Services T.ax Act.2Q17- a1e iggued wi"hout any authority of law, and are arbitrary, and ullra Y!{e9 Section 73(10) & Section 1684 of Cenlral Goods and Servrqes Tax fct, 2917 and Telangana Goods and Services Tax Act, 20.1 7 respe,ctively, apart from being violative of articles j . 19(1Xg) and 265 of the Constitution of 59 lndia, and consequenlly set aside the same, in the interesls of justice, in the inlerests of lustice. (Amended Prayer as per Court order dtl 28-02-2025, Vide lA.No.2 ot 2024, in W.P.No,34598 ol 2O251 lA NO: 1 OF 2024 "i'.-r: L, 'jr .: .i Petition under Seslion 151 qE-q pt"Xig$ thq! in Ug citaumstanges ibte9ll CoUrt may be pleased to slaY te![re Ordqrof the ?rd ren99 No. qSTl T' U+suaEl .-'-L' High f; ,. Rgle bv !!f 2nd ResPo ndg4t, v the affiflavit filed in suppqrt of ll" EeJille"' 3ll further proceedipgs, ipeludi dared 27112t2^01?, Respo ndent, a Audiv36AA{Q MGB24H'! ZH tzof z- t $, gg Order in Appeal No 2D360Q2419!3$pJ, (ioods ancl Servlces tax provrstQns of lhe, 01to7t2o17 ro 01/0312018, penf,ins $nerelgSrt ,: {g,eo fia oe.?024. paFqgd under lfe [Dg tal neriod .s' ?917, egboyq yvril Petitiqn counsel for the Petitioner: SRI A'Y.A:$!VA [BRT||(EYA Counsel for the Respondents: SRIS,WAR9OP ooRtLLA, spegill9gY! eJlloer f;r state T4x aii.6.tea [f.Sru

1.cHUTANYA KIRAN' AGP W.P.NO:352 3.uF20 Betweqn: tvl/s Bharath Automotives. Shop No. J ' 2, Plot No.Q, Sy'No 2$1,282, BhaiDSE Road itlaniulaour. Nirmai. fbjS-noami, 0p41p6 ftepregented by rts PaflIer, ur nh(rt Dhanbniwala. sio. fl;6X-asn pfr{paniyuala', Aged about 35 years' Hrq' 1 - 4 - 1 57 t 1, Ada rsh" f,tasar, ruin-{ra!, Aoit{$9, rSnn gSna- 504 1 0Q ANq 1 The Assistant commissioner (sT), Nirmal circle, Adilabap Division, H. No 7: ?-83157-1 , Near Post Otfice, lndifanaO{r, Nirmal, Tqlangana- 504--1ub z. Sfite o.f rblangana', Througn eiincipa'i Silcre]ay to Goveinmeht Revelue Deparlment (Commercial Tax), Hyderabad, I elanoana S Cbitrjr Boarb of rnOiiect raies aiO CUstois, GSi Poticy Wing, New Delhi a Uriiori oitndia, Minig't'ry of Finange, Rep'resented by its Secretary' North Blqc[, ...pEgpa[DENTS [ew De]hr-11ooo1 'i:PErtJlo'lEB Petition under Article 226 of the Constitution of lndiq praying that in the circumstances staled in the affidavit filed therewith, the High Court may be 60 pleased to issue a v/rit, order, or direction more particurarry one rn the nalure of a Writ of Mandamus (i) declaring rn signed Show cause notice in Form DRC 11 vide Ref no. 2D360(r23036104K dated 29Og2023 and an unsrgned impuglg$ Summary Order in DRC_07 vide ref no 2D361?23OZr2OSQ Og,ifd 3y12.2)2? both issued by the tst Respondept under rhe provlFiolp, gf. CQSTflGST Act, 2017 as being void, qrbitrary. ilegal, withgu! ict ori and without autfority of lary apart f rom br:ing viqlptive pf JU[' es ,14, 1g(1Xs) anf, J65 qf lhe Conslitu Art I tion or-[idra-a"E-i|- l-:. ill: cglllequFnt ly s-gt asiCe a4y actiop t4fien pursuant thelekr apo pep" t-y!{ fqfiler op g{her prde(s) aS lhis Haq'bfe Cpurt Oay dqPm fi{ gnd Btopgr- iF thg gircupgtanqgs of the gase .: ' (ii) dgclali?g rhaJ lhe l.{otification No 09/2e23_e.T dafed 3l 03 ?QZ3igt*$ py RgEponcant Nq. 3 and corresponding GO Ms No 118 oaled 25,Q8 ?g?g isgyed by Respondent No 2, which extended the trme l,mi! for Or{idi thg grdqrg, is without authgrity of law and r;ttra vires D tneisegli[o t3119), pf the egr Act2glz and geclio! 16aA of QGST Act, Z.gtttiEi violgtive ?f articles 14, 1g(1)(S),21 and 265 of the Constitulion of tndiA. ' lA NO:1 OE 24 Petitigp pndgrp g6g1;en 1:5j cPe praylog rhqf in t[9 cireumslances $rt-q4 i$ the affidavit {ifqd i4 gr.rpporr of the pelirion, the Higrr Cqur:r may o" pq9q."4 t" fliJ or opeyation oI irnoygneo Suqnmary Oqder in DRC_07 .li.O-e ii, pg; .dateQ 3;0.12.2021issugd py rh9 Reqpondenr Nsr. 1 rqr- rhe iqr period lO17 jB und,-.r CpST/TGST Aqts, 2017 pending disposat or f he aqove ,U{iii Petition, as g{,rerwige, the petitioner will be put lo severe loss and nqtOsnir; f,r.i'; ,*U,.1a^t _r1,.269G . Counsel for tlle Petiltioner: SRI V.VEERESHAM counsq! for..ifre Responoenu.ros.r a z, Srii'iwanoop ooRtLLA, Special allstea ry snr r. c HA lrANyA K I FAN, AG Fl .^., - -^u,,"*ll- *._ 1"' sfa t9 uounser ror the Respondent No.3: sRl DoMlNlc FERNANDES, SEltioR,sc-,i't Counsel for the Respondent No.4: SRI B.MUKHERJEE FOR SRI GADI FOR CBIC pRAVEEN KUMAR, Dy. sollctToR GENERAL Oi tNDtA -Jax_ ! 61 W.P.NO: 35493 OF 2024 Between: M/s Swan Environmental Pvt Ltd, rep. by its Director, Mrs. Geeta ooperative SocietY, Chadalawada, Plot no.922 and 935, Swamy Ayyappa C lrrladhapur,Hyderabad-500081..' :' ...PETlTloNEB 3

1. Assrstant Commiss Abids Divisisn, 2 State p{ Teh an Gove Union of lndi 3rd Flogr, Jegyan Central Boa oI Ex Ba 5 4 ANP p. lF Tgx), ft;1.ree1bagh:2 itF Circle, Hvderabgd' p Se ikJ a Hyq,e!'a ...RESPONDENI$ -?40 'hal ?et,tien unQe'1 Arliqlg qJ tle cgoglltutlon QI lndia p*yig i" ll: circumslancsq statgd i4'1he pffiQayii fileQ iherewith, fhe High Court may !'9 pteased lo isgue q \Nrit pI Maldqqll]F or p5ry ot[rgr appropriate wril or Qrder or drreclton (a) declaring the Notifiqatioq Ng,QQlZOZpi gnttat T?x daled 31 3 2Q23 9n+ Notification g.o.rrils,No i18 (T.elanq30a) opt{.g zq a zo23 issued y?qer se 168 A of the Qentrq| ogg{s qN Qpryls". T.E1 nc1, 2017 extending lhe linit?ti9n for concluding the q$juQicptiop of gho,.-W capsg no1ige issued tlnder $gctiqn 7Q oJ til 3112?023 as ullra vit98 rhe cc$r A,ct, :f,1! tqr *'" tax'BFSiod secrion 16g;ff oI i_1re ..Qpntrql qg:$ aAg p.ryip"t Tax Act, !Q1z eno etsS mani{eEtly arbitrary 3nd viglative Artlah 14 sf the Constitution, and (b) declare the impugned ordeJ daled 9'1.1J..Q023 and ploceedingg in Form QQf bv rhe 19t DRC-oz in Ref.No.izDiotzilotZ.WIN detgd 31.122023 Pasgeq Responden( fqr the tax pbriod Juty, 2017 I'o March,2018 as time barred' witftgut having any signatules 4nd contrary' to Rylg 142(1A) ol Central Giflt anO Services Tax Rules, 2017 for not issuing Form GST DRC-O1A' without jurispictign' ?g,i7-1q ,slig? A NO:1 OF 2024 PetitionunderSectionlslCPCprayingthatinthecircumstpncesstatedin the atfrdavit filed in support of the petition, the High Court may be pleased to granl 62 stay of all further proceedings pursuant lo the rmpugned order dared 31.i2.2o23 and proceedingr, in Form GST DRC-07 in Ref. No. 2D36122307230sN dated 31 .12.2023 pass:d by the 1sr Respondenr for lhe lax period Jutv, lO.)l i.Ai My9h, 2018 pending disposal of the Writ petition as otherwise the pgtitio4gs.lv;ll De ppf fg severe loss aryd lrardship. :'. I 111,' IA NO: 2o.8 'i:.i A pn Jer tiegle! 151 CPgl.exr{lgltE lin lD€ f :: Ihe gffi{gvit fj[ecl r ,:. s!?)4 of lhe p!!4ch |hq 1st fiespgncle pen$ing dispisat Fevere loss and hi '-l ':;. n SU ppgrt of the pelition, th.q Ftigtl Court may fe rpgnt ngtice in Forp cST pRC-13 deled OO,1Z nt lc the 5th Respondent upder gectien Z9(.tXc) of the Writ Petition as qtherwise the petilione !IdshiP 4 :yirl li. 'l i'-' Ceunsel Io[ Ihe P,3tilioner; SRt KARTHTK BAMANA PUTTAMREDDY r-'qnsel to[ the R,?spondent Nos.1 & 2: sBl swARoop ooRlLLA: soeeiat $ounsel for the R'spondent No.3: sRr B.MUKHEhJEE FOR SRr caDr , PRAVEEN KUMAR, Dy. SOLlCtron ber\renar.loFluorn oounsel for fhs R.spondent Nos.4 a s, snr'oortiili,c ;'E;;iliii6Ett"'ih1lin t.'- i Govt Fiead*r for stare-Tax_assisred by snr rci6na^rVa iir-nir,r'jice ; : 'l ' Fc EOR CBlc .P.N@r 355 oF 2024 :T--': F..gQveg{r: ffiilll'ryili['qfl Ail:lxf '.',?lti1?,fiflslxsf fli?,.HfillIf, ,ii'#stid I[oha4' R ao paret s/o- ahoirl' G"pii-H;;:i;i,i "ft /":'ezui r=.J;,,,toil,[Jd[ : ' "': T-elangana- 5r)4103 ANP ' ;leritlory'eg 1. The Assistant Commissioner (ST), Adilabad STU,Aditabad Divi.sion, H.No. 9. $- 2nd'Ftoo r o h a n dra Hero cb,"6rei]'s5ir.r""g"i' oasn a p u r, .a.d itabad ptN. 2' State of reran'rana. Through principar secretary ro Government Revenue 3. Gentrat Board of tndirecl r#i;fi c;;ffi;, dsY C;ticy Wins, New Dethi . Igp by its Cominissioner , Department (Cbmrnerciatiar), Ayj.;;b;:;;ilft"r" H:fR:il;]?,rt#r1r,.,, of Finance. Represented by irs secrerary, North Brock, ...RE.SPOfYDENTS : 63 Petition under Article 226 of lhe constilution of lndia praying that in the circumstances stated in the affidavit filed therewith, lhe High court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus. : :. l.' ! " n ?qd ' ii., 1 =; 2D361Q220q19691 a) declaring impugned ihow clyse notice in Form DRC 0'1 vide Bef !9i d ated 12.10.20.?2 and Prder-in-Ori sinal yide aEP oZ,ref. no, both issued by the 19t ReiRqnden! upder ST Act, ?|tt a2 Peing void, arbilrary, ilfegal. without o1i!y o{ lqpr aparl frory1 being violative of Artisles J1; u ppt ?Side lhg fuf$gr oq oth91 grder(q) as tlis Hgn'utq Courl bay Oee+ 4l 2D36042409q 224Q lated 3O.q4.2024 the provisiop-s of Q ST jurisdi re(txg| and f65 9l tne 0onsti!utien gf ln(ip, and lo conseq t;f,9 ntl same a,nd BQgs and prqper i4 ihe elrcumslanceg of lhg sasq, b) declg rrng that !h'F NQlilication lrts ost?g3?-c.T daled 3r,93.?943 ictueg Dy Res pon{enr }lo. 3 Q0 d cppesBonding 6a MF Nq 118 dated259$.202q issuPC by Responden! N9, 2 ?N tt'e Nglifieatio4 No E6t2o23- CT daled 2812?9?? issued Py fi{gponggnt l,lo, 3 4nd 9s[respQnding GO Ms 17Q dalgd 30 12.?023 o. 2. which exlended lhe time lirq it for passing the ord [S, issued bv Respondent N is withoUt autlgrity gt laur and Ultra virgs to lhe seclion 73(10) qf thP $ST,$ct ?e4 or aflicles 14, 1?(lXs): 21 ?fq and Sediorl 19se q-{ CGQT AcJ, 2o1.7 and Yielgtivg 265 of lDe ggpititrrlrgn o! !odi-a. " 1i.. < ir. lA NO: 2 OH 2Q24 .:--= RetitiqD undet Seqlign'!51 GPQ Prayirc that in thg circumstaDces qtate$ il) '''::":- rhe affi(pviiljlFd iq sppBqrJ of lhe pslilion, Ihg HisD cqy+ m?Yl_e !191s:!^:ilt opglatign of ppugq.gd Qlder-i4-Original viQg DRC 07 rcl nQ 7D\OqA24A952?4D g?ted qB 04:aq24 isPiJed, !y thq Respondent l!9 1 Counsel for the Petitioner(s):SRl. V. VEERESHAM counsel for ihe Resoondeni Nos.1 & 2: SRl SWAROOP OORILLA, Special Counsel for ihe Respondent No.3: SRI DOMINIC FERNANDES, SENIOR Qovt lieader ior State Tax assisted bv SRI T.CHAII4]"-Y1K|[lI' AGP '-. ' Counsel for the Rbsoondent No.4: SRI B.MUKHERJEE FOR SRI GADI sc FoR cBlc inaveen KUMAR, Dv. sollclroR GENERAL pF INDIA 64 W.P.NO: 35510 ()F 2024 Between: M/s. . Swa, E:.vironmenlal pvt.- Ltd,, Rep. by its Director, Mrs. Geeta nd e3 5' swailv Aiv'pp " c';ili" ii"lL: s ii.=ril fi :fifl 3';#: fl?, !J:l *" ;A'd sistant C omntis A9 Ab s le sroner lvtsron, Hyderab D AND (State Tax), Qaghe n E :''PETIIIoNEB erbag\.? C ire[e, t{pQgrab ad, Sp h 1. s et?{Y omIn19sr t.Pna Qt of 10p01. ovqrnm (GSr). 'i:'," I ?t 1 2 3 I

5. ...RE$PONDENTS fletitigp un(ler l\rticle 226 ol tlp Conslitution o.f tndia prayl.qg tha! i4 lbg circumElances srated rn the affidavil fired rherewith, the High .qqrrt m"v o pleaseQ to iq$ue :r Wril of Mandamus or qny ottrer approprligte vgilt or orOe.f oi ,,, ]:, (4 deqlare lYptifjcirlion No 56/2023"eentrat Jax date .d ?Bt1?l?02p igsueS by lhg 4th Regpondgnt un6sr Secrron 168-4 of thg centrar Goods and ag;."irr';;i 2017 and Q O.Ms tJo tzO dated 30t1212023 issued by the 2nd ReS,B;nOenr ,ileJ peclion 168-4 of the Te'langana Gqqgs and $9................rviqes Tg.4 Act, pOt? extendjng:'fhe concluding the adjudicarion o{ shqw cguse notice ig.r"j ,rO* lmi1at,l^fof $eclion 73 for the rax p.eriod 2O1B-.tg as ulrra-vires Sectron f OA a gi tnglCun;al Gogds and ggrvrc,-' l'ax Acl, 2017 and as ullra_vire,p Section lpaa. of itre I"lr*rn. Gsods and liervices Tax Acr, lotT and ats; manifestly A",ijary unO Viqlativg Article 14 o[ the Constilution, and i ? :i the impugnec order dated 2gt\4t2o24 and proceepinSp in Fgrm cQf lt]::"]g* pRC--01 in Bef No. 2D36A424087450E dated 3OtO4De4 passsd by the IEI Rqgpondent for the year 201g-19 as being time barred, withoui haying any signatuqes and contrarv to Rule 142(jA) of Central Goods and i".,""" fai Rules, 2017 for not issuing Form GST DRC-,1A, without jurisdiction. . -. lA NO: 1 OF 2024 65 Petitbn under section '151 cPC praying that in the circumstances staled in the affidavit filed in support of the petition, the High Court may be pleased togrant stay of the aftachmgnt notice in Form GST.DRC-13 daled 0611212024 isqued Qy the 1st Respopdent !o tfrg sth Respondent unf,er $ection 79(1)(c) o.f the SST flc-f pending' Oigp-osat pf'the Writ Pelition as stherwiqe thg Petitioner t4{ill bg pYl tq ="rere ioss and hardship. irT- :i-- - !-:-- --. 'i .'.,!1.. ' t': IA o OE halqsrlg COUNSEI fOT IhE PEtJtiONCT: SB! KARTHIK RA[,ANA PUTTAMBEDD} counsai roi iiie Responiient Nos.1 & 2: sRl swARoOE ooRlLLA, gpeclf I -;1 : Cbvt'F.-EaOeiiior Slate Tax assisted by snt r'c64trANYA 6!8Ary. AGE gqun"6.i torihb ne$'poribent {o.3: sRl B.wIUKHERJEE FoR SRI -QSPI . ,'-. - ', i '- - 'f ' :.)'. ' iinatreru kunaan, Dy. soLlciToB gEryERA! gF lNplA ?:Tl}f j$[Nf N D[$;: sEUtoB 9os ns3! for 1t-ye neiiionlri nt tros.r & 5 : s Rr .P.N i 35581 O 0 Betwegp: trllrc. Rishi Surface Coats. Plol No.7751776' ihoiiridtta,'Hyddrabad- Rahga Reddv Mr.Db'ndu Sriftivasa Ravi Varrha 763n64. Ramireddy Nagar, lDA, Districl, Rep.' 5, "" P-roprietof .,.PETITIONFB AND

1. The ASgistanl Commissioner (ST), Jeedimetla-l Circle, Hyderab?dr^-. z. ihe Sidte of ielandana, Rep. by'its Principal Secretary, Revenue (c I ) g ih5Uiion <jt inoia,"nep 1-v"i;'s;;tHt' MiniJr.v or Finance, Narth Block, Qepartment, Telangana Secretariat, Hyderabad. New Delhi - 1 10 001 . 66 4 The Cenlr rl Bc,3;6 61 lndirecl Taxe-nd Customs, Rep. by its Chairman, Mrnislry of Finance, Department of Revenue, Nortir glocx,'c intrar Secreiariat, New Delhi - lol oo1 'l a : l?e :" ' of:t ', , -',' wlt!.g,ut Qll! 9 uggler tlre ...RES'.NDENTS Petition ur)der Article 226 of the Conslitutiqn of lndia prayilg that in the circumslances s atecl in the affidavil filed therewith, lhe High eourt may be pleased to issrre Wrrt of Mandamus or any gther appfopriate ,y'r'rit or OrOe, or '. Directiqn declaring (1) the action of r he ' st Respondent i;r paq a r!9 olg Qt, d?led 27.o4.1 024 ue ry tf th€ Oider rn Form -GS 14 yd ,he ngs, dal3d ?7.042024, leyying J i under SGST/Qc{iT pnd pen?lty Proceedi under Secti9q i'3(10) of lhe SGST/QGST Acr 2qi7, ho.,L! even issuing FatrD GST DRC-Q1A ar cor)remplated under Rufq 142(1A) thq Ruleq Qp17, withoul signatulg in the Orde-s and Show Cause NQlice,' tn fhe O;{er, tfrg Summ4ry of ther ,)rder, for the tat period ?918..'l SGSI/C9ST Ac.! ?017, ES arbitran/, contrary lo the provigjo Qf ths 5651/CtigT Acr 2017, patently barred b,r linrilation, wilhgql .1p1;.6 igtion as pgr Sgctiorr 73(10) of the SGST/QGST Art 2017. more partiqularlv Q o,Ms .ry.g.t tE, dateg 2tr,98 2Q?g i.sSued Py the 3rcl Ilespondent and the Notificalion N o.Q$/2023=Cer)lra! TAx, dEled 28 12 2023, issuej b,r' the 4th Rgsponf,g4 a1d tl1.g G.O.Ms Na.'170, dateq ?9 122Q23 is5ued by the 3rd Respo4 dent, e,,JLendipS tQ.q limitalion qgJioQ !o mq[g lhe assgsspgnt, as illegal, ullra vires to Seetion 1686 of lhe SGSUCGST Aqr ?017 aqO contrary to Articlg 14, 19(1Xg) and ?"9" 5 qJ the Qonslifqtio4 qf tndig, !?) GQMs.Nolte, dated 25.08.?a?3 aod iSgped by the Gove rnment of Telangana ag$ fhe daled ?8 12 2J23, issued by the 4th'[gsp o t zo, da1efl 3Q.12 ?Q?1 o4 fr,lo. 56f; 029:Ceqg19! qltra viies tq Secriqg lfsA o1 the scs-r/'i GST Act 2017 and con$equ ently sgt aside the Ordgr, daled ?7.0a. ,292q' {he Surnmary of the Ordgr in Fqlm qST aled 27.84.20.2 Qld the Proceedingr;, dated 27.04.2024, passed by ttre ]i Regpondtl 1t, fg1 the tg; per!od 2018-1 I und€ r lhe SGST/CGST Act 2O17 , as null and void "G.Q.ftls.|Xe. potifiBpti pden.t'Bs c-02, o NS t lA NO: 1 OF 2024 P'etition under section 151 cpc praying that in the circumsta,ces stated in the affidavil frled in supgrort of the petition. the High Court may be pleased lO 67 suspend the operation of the Order, daled 27.O4.2024, the Summary of the Order in Form GST DRC-07, daled 27.04.2024 and lhe Proceedings, daled 27.O4.2O24, p3.::"d py t[q lst flespondent, for the tax period 2018-1e unler t!9,QCIJ/CgST Act 2O:!7, pepding disposTl of the apove writ Petition, as otherwisg, the PEtitiqner :,].. I c'l_i. f"f Se- vf f,lqad P9ti!iong1: SBISHAIf{ JEE !-ANIEASHA Respondent l-rlos.l & 2: SBI SwAgooP oq qr or State axasgiSted T ll- SRi T.C tlAlTA A $"$ T g g11nsq! for I' 9FPon n o. qRAYE EN KUry!AB, DY; D=dent I!o.4; SRIDOMI SCE R 9q Po t['9 FE Llqr tcF cB I G IA A i-j .N 3oF 2024 Pu.iry"qP, M1s. Subrahmanya Traders, ReP Ohouddry Koppalii, F- Np 406, D gbtoriv, Hydeiabad Telangana :500 by it No. 7 s Proprietor, Mr. -2-1813l51A, $yss :.'-' Suresh Kumar Njvasi cz."t:91 ...PETlJloNEB DAN .1. Assislant Commissroner (ST), Khairalabad- Somaiiguda.ll Cirqlg, Paoj?SY$? i;'' r-' :: Eivislhh, Hyf,erabad. ' 61;;;ri'r'e-nitFACj, stlteiax Departiidht, s(r9re.t3rigt'lli-9:eEi9 ;;.., 'r ' 2. Slate'oJ Telapgana, iep. Qy its Chief Sggretary, and Specigl.C[iqf Seegetary !9 3. Uhiori 'of tnoid, (reb, by its Secretary (R-e.venug))' No'rth.tsl99k,.Dlp,y.uplll 4. eentrai Boal<i of lnf,irect Taxes and Cusloms; (1ep' ny rts gnar[r.tr$n, E?'.p " "q,,y ':lFif _ -.__ fl-oiiffi;s, goveihment o, lridia, Miniil, of f inapce' I .. I ;, "J ,o'1 .Plrlft Betitien under Arricte 226 oI lhe Corletitution 'TFgPoryDENr9 ,lll , tlE ;Qgurt -1nay pg gircumiiances stated in the affidaYit filed iherewith, the ]ligh oleased'to issue a writ of mandamus or any olher appropriSte lurit or grder 9t dir:ectio'1 to (a) DeclSre Notification No.09/2023- Cer"''' '-^ -i'-l ",'-'1-:.- ',"' nrral Tax dated 3i.3.2023 anl Notification No.56/2023-Central Tax daled 28.122023 issued .bV pe at4 Respondent under Section 168-4 of the Central Goods and Services T* O:tl ?017 and G.O.Ms.No.11B (Telangana) dated 25'8'2023 and G'O'Ms'No'17Q (Telangana) dated 30. 1 2.2023 issued by the 2nd Respondent un6sr $sstl6n 168-4 of the Telangana Goods and Services Tax Act, 2017 extending the limitation for conctuding the adiudication of show cause notice issued under Section 7$ for the 68 tax perrod April, 201 sl to March, 2o2o til 31 .08.2024 as ultra-viros section .168-4 of the central Gocds and services Tax Act, 2017 and as urtra-wirr:s section 16g-4 of the Telangana Go.ds and services Tax Act, 2o1z also manifeslly arbitrary and violative Articre 14 of the constirution, and (b)set-aside impugned order dared 27 082024 alon,l with proceedings in FgIm GST DRC-07 vicje Ref No ZD36oB241o97:248 dr 27 OB 2024 issrrga Uyl14-L 1"t ResBondunt f rr the ,i, o"r,"O April.2019 lo March, 2020 astimg barre{ qnd wilhout having any signature as illegal, arbitlary, b=yqnd time. l - ' "'- i i:i :'' - ' ' IA O:'l OF 2O24 Petition uncer Seqlion 151 aPp pr"yilg tha! in the cirsumsraeqes slareq i? lhe affid6vit fited ir sppporr of the pgtilion, tf,i'lilnn Couri ,"y be plgEsed Io O1qn1 stay of all furlher nrocr:edings purqy?nt to lhe impugned Order daled 27.O8?e24 atong with procee,ling:; in Form cST pRglgz ,i!.e nir-' No 2D360824 lostzaa dt.27 OB.2024 issued by the 1st BeqponOeni foi'tfre tax period Aprit, 20.tg ro March. 2020 pendrng cisposal of the Writ peiition as otherwise thr; petilioner will be put to severe los;s and hardEhip. : -"! '' Counsel for the Petjtioner:.S.I!_[.l.lIvr4RU.AIH counserrortheRespo,, jilT:3.f for s.Ete ?i,:SAIdiilgS,JFBSHl_lo'oJ""".,,, Jax eqtistea $irbni.rciiAirnrvin ftiir.ilice uounsel ror fne Hespondenr {o.3: sB! B.[llul(HEgJEEioR sRt dADt ^^.._-:e:,1?,1.afe, uounser ror lDe He:;pondent No.4; sRl Do^iilNlc EERIiANDES, SeiiloR,:, _ PRAVEEN KUMAR, Dy, $oLrc"iTon GeNenal .6r luora scr-,gF cBtc EEDqy AND SRf Md. ASRAR .P.N r 35630 OF ;t024 Betweqn: Ir{/s- Swan Environmentar h/t. Ltd., Rep. by its Director. Mrs. Geeta _e^2_2_ ano ss5, Sw;ii Aiyrr;""iil;,rr i,JI sii"ty, C h adaiawad a. pto r no Madhapur,Hy,Jerabad-50008.1.' -:;'-"'' AND 1. Assistant Comrnissioner (State Tax), Basheerbagh_ ? Circle, Hyderabad, 2 State of Tetangaria. R.p, gy !!. Chief Secretary, and Special Chir:f Secretarv ,s"ii"tr,-"irt,'uvJ"i,i#j","-', Abids Division, Hyderabab to Government (FAC), State Tax Depa-rr-menf .. PETITIONER 69

3. Union of lndia, Rep. by its Secretary, Ministry of Finance, Government^oJ. lndia, 3rd Floor. Jdevdn Deep Building, San6ad ttlarg, New Delhil 10 001 4. Cential Board of lndirect Taies and Cusloms, GST Policy Wing, Government oI lndia, [4inistry of Finance, New Delhi, Rep. by its Commissioner (GST)'

5. Executive Engineer, Centrat Ground Water Board, -Btrujal Bandalguda Fost GST, Hyderabad, Rangareddv-500068' Bhawan, ...RESPONDENTS Eetitigl under Article 226 ot lhe Constitutign oj lndig Pt"Yi?q that in the circumslances stated in lhe affidavit Iiled thereyith lne [rign Court may be pbased to !s$ue a Writ of Mandamus oI any other aPPropyi3fe yyii3 or grdqr qr , ..' ' l: f qf tlie C€nlral Nolific^tion No ffinil2+Q at nd 9ervt99q Dy the 4th ResDondent under Seclion 168.4 '9'8"1$ e?!! Xax Aqt, 2Q17 anQ Q O.Ms.No,'170 daleq 30) :12l?973 l.E"Eue g ery es {ax $,c1, flegnoPgent under Sectiel 168-,4 g{ !!e r9!4!9a19 Gggf" q49 S ?e 17 e4Irodllg the limilatign l,qr conqluding ihF adjudigajion gJ Fhs! Eaus nPtiss i"gsueo under Section 73 fqr thq tax period ?919 19 as Ullra-virFF Sdction 108-A el clipn 108-.4 ql lhe Cent ral Qpods apd Service Tax Act, 2017- ?nd as gllta-vi[FF t.:'. the Telgnga4S Goods and Services Tax Act, ?O'17 aq4 alsgl 'qragil.:!F tly srbilrgry ?nd viqlative Article 14 gf the Constitution, and (b) deElare the iqrPySngg 9[dqf in Fe[.N9 daled'2WA4Q\24 and proceeding.s in lornt a9t a5c-gr ZDg6o4i4oB75437 dated 3oto4t2o24 passed Pv the 1gt Reqgqndne4! for fhe y-s?( ?g:18-19 as bging Iime barred, withqul having any iisnqly Elffg rqlm $ST 142(1A) of Cqntral Qoods and Services Tax ffules, 201[ f pRQ-01A, Without jurisdiction- req And Ee?lr"r.y.t or qgt i"rg:. 9 .3:!12. oF 2024 Eetitieo under Seclion 15't CPQ praving thal in lhe cirEtfns!?!:es itated i0 lhe affi$avit fiba in support of the petition, the High Courl may be nfegseO to o1ap1 play of ?ll fu;lfer proceedings pursu4nt to tl19 impugned orrO,-'.e1 dgf99 294A12q24' snd proceedinss in Form GSr DRC-07 in Ref.No. 1???Ylrqi.:*1, :rtuo 2gMio24 passed by the 1st Respondent f9t the Year 2018-19 pq4Qing.Qispo-gEl pf the Writ Petition as qtherwise the Petitioner will be put lo severe lgss qqQ Iardship lA NO: 2 OF 202,t 70 Petition r,rr der Section 15'r cpc praying that in the circumstances stated in the affidavit filed n sr-rpport of the petition, the High court may be pleased to grant stay of the attacrrment notice in Form GST DRC-13 daled o6r1nt2024 issued by the 1st Respond( nt to lhe 5th Respondent under Sectiqn 79(j)(c) of the gST Acl pending disposar of the writ petition as etherwise the perrtion,:r wil be pul tq severe loss and h ardship. Counsql for lhe Petitioner: SRt KARTHTK M[tAltA PUTTAMREDDy Counssf for the Respondent {os.{'& z: s6t SwagoOC oonlr_[il Speciat -^..__9:,111".der (-ounset ror rhe Respondent N.o.3; SBI B.IUpjHEBJEE FOR SRt GAD| uounsqf tor rhe Responpsnt Nos.{ $ t: ss! 'poMitttc I 5c F_oR eBlc '' : for S.Fr9-T.j, qi,isteo'p.y..Snq,r.cHAtrANyA (lnaH, nep PRAVEEN rutilaF, oy- s.QLrciroR GeneRnr,oF |NDIA re nrulNDES, SEttOB W.P.N : 3573 6 0t: 2024 Between: M/s Balaii t ertilizers,. 3.p1, Main RoaQ, Bachanpapet. Jangaon, Telpngana, 500221. Rerrresenred ui its pioprieit;l,-M;: pri,g,,r.F,i,i.nr"#I,"irg.o yei rs [i/o Putisiila f,faraiaiah,'bac'rrannafiet wlongri ilii'rgana_ ZBZiil, ANq .,.PETITIONER 1 The A$sistan: Cornmissioner ST, Jangagn Circle, Warangal Division, Znd ^ Ilo?'srand s2 suryape! noiio, jJffiiin-6'ooroz Y- z. srare et I etarroana Thror Eh f,1lr.riipaT.$eiret4ry to Governmer t Revenue " Pi!.119.11 1 ;'ommerciarTag-,'Hfii";;Ei;:i$ii,igai,'"' u'' I\Ev'Eirru'i r uenrra, Boar( of tnd]le^cl Taxqs a-nd euStbms, CST poticy Wing, New Dethi rep by ils Corrmisiioner ' 4 Union of lndia, Minibtry of Finance, Reprpsented by its Secretary, North Btock, New Delhi-1 1 )001 Re-spondents ;r:,1'--- "'- .:.' Petition uncre' Arricre 226 ot rhe constitution of rndia prayi,og that in the crrcumstanceg state d ir the affidavit filed therewith, the High Oourt may qe pleased to issue a \^ rit, order, or direction more particurarry one in rhe nature of a Wril of f{andamus (i) declaring un ;igned Show cause notice in Form DRC O I vide Ref np 2D360622014509G dated 0310612022 and impugned Sumrnary Order in DRC-07 virte re,f no. 2D3604240493891 dated 23t04/2024 both issue( 71 by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without lurisdiction and without authority of law apart from being violative of Article-s 1!, 19(.!Xg) and 265 of the Constitution of lndia, and to conqequeQlly sgt aside any actign takeo purguant ihereto and pass SUch furlher gr ot|1el ordg(s) ;19 thig Hon'lle Court may deem fit and proper in l[e circumstapceq 9f thq g?se. (ii) declari4g that the '' Respondent N Notification No. osJ?q?3-a:,7 aled 31.03,2Q23 issued bY d : G Mq.$o ?18 oele9,25.88 .?023 q J a4d colrqspo v Respondent Np, ? "tl g4e it:r'i Not Nq, t

2812.20?3 isgygd Py Respgndenl No. | ,09 *11gsncegif's 9o MF, 170 dated 9o 12p02? issg{ uv fl$lfo4pfen! Np. ?r,Wh li' gytngltv law and ulltg time limit 9rP srng thq orderg !e W vires to lhg seqtion 73(10) oJ the 9pT $ct 2Q17 and $eplion 168A of CGST Act, 20.17 and violqtivq of adicles 14' 19(1)!g 21 aid 205 ol lDe Constitulion of lndia exteOded thq i!':: qt. ilEeu! t ) --Y{ 1A NO: 'f OF 2024 Petitipn under Section 151 CPC praYilg tha! in thle cirQumstanqes ltateq in the affidavil fited in support of the pplltion, l!'9 His! cqtff ,AY be P!-.easqd to El?y of operation of impugned Summary Q4$er in pRclQ7 Xi$e t?t nq thg Rg;qonQqnt Ng, 1 ro4 thq lql 7ln604?404g38e1 dated 23.04 2o?4 iesug! !Y period 20iB-.1e under cGSr/TGSr AcJs, 2Q1{ peq"pinq gispqsalol1l; a.!ve WII petition, as otherwisg, the petitiener ryiii ue pul to !gr"l? losq end !e19.hi8 Counsel for lhe Petitionqr: SRI V.VEERESHAM I ou n""i f or the Rei pondent N os. 1 &'2: s$i SwaBoon o-g!f .!!4t.ge.e.gia] ^ Govt Pleader for state Tax assisted by sRi'T.ClJ4lTANyA KIRAN, AGP corn".,l-r-'ii," Respon{gnt No'3: SRI DoMiNlc EERN4NDES, sENloR i' " scFgicBtc r' :' ,.-'-- : :'' Counsel fot the Respondent rto-4: $!t P.M!{|F^TJFE F-9I-9I!.-919r...^.^ inaVeeru KUMAB, Dv- soLlclroR GENERAL 9F lNplA ' 72 W.P.NO: 35904 C,F 2024 Between: lvl/s Aksha ra_l: nterprises lndia pvt. Ltd, Having ils oftice at 3 6-18211 and 2. Slreet No. 17 Himayath Nagar, Hyderabad - 500029 Reoresented by iG Managrnq firector M.Sreedbar Rao, S/o Sri M Badraiarr a.Uoui Sd years, R/o. Hyderabad,..i 'ngbO .PET|T|OI|ER AND Na 1 2 J 4 5 Dy Cortmis MISS o S f (ST), Abds STU.2, Abids Diyision ana, , SJAtg l"!g of Te , HyderabaQ C.T. Comolex ,1..' S na,. ,F its I 1 R 'Sec m ry Bevenue)(Q I) raba q ofF rna n(;e, t Ka lpavluskagdj, 500029'. '''! (RespondenrNo. 5 rg irnpreaded as pel court order dated 30 1?-2024,viQq ! A No 2 <tt 2024 in Wp: No.3O9O4 ot ZO24) ' ...REspoNDENfg Petition undel Artipfe 2A6 ol\De Cg4gtitution ql lndia prayilg rhal in'lhg c:rcum:tances- sta ed in the Affidayit fited lhereyvith, lhe Htgh Court tnay ps pleased to issue a writ, qrder or diregtign, more particulqrly in lhe rature gf a yrit of mandamus decl;rring Ngtification S612O23-CT dated 2g_12_ 202.i issued by ihe Reslond;nt No 4 ;rnd tlrq conEequent G.O Ms No 170 dated 30- 12 20Ag i;;; by the Respondent No. . .: ..: 3 aF beilg void, illegat arbitrary, withc,ut jurigdicti:on, of f,rJicle t4 c, pgnstilutio"q 9f tndig qnd \liotariye of Secll(U' ,Ug6 Ii:lativg "iing CGST Rules and ?lso $9clar19 the Show eause Nqtiee rn Fornr No. pRg:gl bearins Rer Nq. zD36os?4o60buoi oit* ?9,os zlozq u1s 73 and',," ."rj"ourqi Order under Form |lo. DRC 07 bearing Reference No 2D36082a145261G d;ted 3O-OB-2024 pESSed by thg Regpondqnt No 1 for the Financiat yqrr ZOf S-Zi'; being vgiid, illegal, arbitr4ry without jqrisdictio4 and non est in the 9y" "11u* consequently set astJe the same. IA NO:1 OF 2024 Petition under section 151 cpc praying that in the circumstances stated iQ the affidavit filed in s.ipporl of the petition, the High court may be pr:ased to stay all further action incrrrdinq colection of tax pursuant to the show cause NotiQe in Form No. DRC-O1 b.aring Ref No. zD36os24o6og}42 dated 29_os 2024 uts 73 73 and ils consequent Order under Form No. DRC-07 bearing Reference No 2D36O824145261G dated 30-08-2024 and pass A NO: 3 OF 2024 Petition under Section 151 CPQ prayllg that in the cirQumstances qtated in lhe affidavit Iiled rn support of thq petitio4, he High ,Oourt f.naY be Pleased to iiay'tlint oJ T?{ dated 18:12 ZQ?! suspend the operation of lhe Dem4rld issued by lhe ResPondPnt No 1 fq bearing Ref.No. GET/AKSHARA/ST 3t2 ',,,j,:1.' -- -RespondenfNo. Counsel for the Petitioner: SRI M.NA9A DFEPAT{ E ffi ; i ;; I ffi il,Jp; il;"; N;;. iTd'i ffi lswp n 9,ei -o9[l | -Li f.Ps, il : 6ovt Pieader ior stite r"x a'#Fted !iy'sR[r.cHAlrANYA KIBAN' AGP counsir for lhe Respondent No.4l'sRi A.i0U-lfienJEE. rOB SRl GApl PRAVEEN' ru Us4; ovi $jil-tciroB I E N E RAL. qF I NDIA .r,,'-' W.P.NO 35 64 0F 2024 Between: [ / s Swaona EPC Proiects Pvt, Ltd,, Rqgistered Ofiice a! Flat No401' Sita ilama Reiidencv. Rukminipuii eonriv, AS Rao Nagar, Medchal MalKajgrn' Tilangana- s00062 Rep. ny its Managihg Dirgctor {Vl Sanjeeva ANq 1 The Assisrant commissigner (sT), Kegsara-ll circle, Mal-hajgiti Divisipn, stn .Floor.Mavurkush}lComptex;A6ios,Hydera}.ad'500001 2 Siare' ;i i'e 6 ; gi ;a"' 15 rotisn prifcipal'#crtarv to' pove.rn ment Revenue s 6.iii'ji'b,ll,b-;il;'aii"ii'raidi'jfia q.;"slpms; Re[., bv its commissioner 9sr a The 0nion"df lndia, Aep. bv its Eecretary, Ministry o! f in7199. Department of Deoariment (Comri'iercial Tax), Hyderabag' lelangana Policy Wing, New Delhi. nbvehqe North Blbck,'centrd SgcretgriBt' New Delhi - 110001' Petition under Article 226 of lhe Constitution of India praYilg that in thg circumstances stated in the affidavit filed therewith, the High Court may hg pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus (i) declaring un signed Show cause notice in Form DRC 01 vide Ref no' dated 1g.O'1.2O24 and an unsigned impugned DRC-O7 vide Ref. no- 2D36O42408B7903 dated 2D3601240203208 Summary Order in 74

30.04-2024 both issued by the Respondenl No.1 under the provisions of CGST/:GS f Act, 2017 as being void, arbrtrary , illegal, without jurisdiclion and without authority of raw apart from being violative of Articles 14, 1 9(1)(g) and 265 of the consriturion .f rndia, and to conseqreD y sel aside any action taken pursuant thereto and pass such further or other grder(s) as this Hon,ble Court may deem fi1 p.pqltifl :. thg circunstanggs of the case .-' .:. "rO .:, (ii) qeclari.?S tt?l the l,totificqrion No 0912023 -C T dated 31 O?.?O?3i;:ue$ !,16 Rggpon,lent No. 3 and corresponding GO Ms No 118 daied 2S.gB iO?5 ispgba n1 Respondent No,2 and Norificarion No g6/:2_02p_ gl dfei 2Q.1?.2Q9 issged by Respondent No 3 and corresponqing e" .+1ii 17Q dated 30.12.202? issued by Respondent No 2 whi,:h gxtqpfleQ thg timg lirnit fpr pagsing ths elders, is witrout aurhority o1 fp* anO Uhii vir:ep to rhg seqtion f 3(19 ot th€ GST Act ZO17 and SeQlion 16g4 qi CGST Ar:!, 2O1Z and viotative of artictes la t9(t)(g), Zt anO ZOO oiihe I '' :r Constitul on of India. :' lA NO: 1 OF 2024 .----.---.!-.-_:1E-. Petition underr Section 151 CpC praying thal in f he crrcumsl,lnQes Stafed in lhe affidavit fiigd rn gupoort of the petition, the Higfr Court may O.'piur"eg'to lir[ ol operatiqR of impugned Summary order in DRC_07 ,rige lgf ';i, ZD$0424ggp7903 dated gO.O42024 issued by lhe Respondsnt ru,rlt ,q"U ii; period !018.19 und?r CE$T/T$ST Acrs, 2O1l pending dlsposar .r tng "Og* WI.,f Petition, as gtherwisq, thq petitioner will be put to severe loss and harOsfriB. : ,, Counsql for thg Petitionsr: M/s. NSV JANAKI (NOT PRESENT) counsel fo1 .the Rgs;pondent Nos.1 & 2: sRr swARoop ooRrLLA, Speciar ^ ^.. --?:.rltl"_" l:t to' s,tat9 x aqlisted by sRt r. c ia rrn N ia i liiri; ao e uounsgl ror the Respondent No.3: SRl DOMINIC FERNANDES, SgNiOni ,:, Counsel for the Respondent No.4: SRt B.MUKHERJEE FOR SRI GAD| SC FOR CBIC .la , F,RAVEEN KUMAR, Dy. SOL|CITOR GENERAL (ti lNola 75 W.P.NO:35987 OF 2024 Between M/s. Guru Datta Sai Traders, 4-2-953, Ramaiahguda Road, Vikarabad. Vikarabad District Rep.by its Proprietor Mr.Chanda Sugunakar AND ,..PETITIONER .', '1. The Assistant Commissiqner (ST), Vikarabad Circle, Hyderabad. 2. Jhe State of Telarigana, Rep.'bi its Pririeipal Secretary, Bevenue (CT) . 4. The Cenlral Bqard df lndirect Taxes and Cuslpms, Rep by its Qhairman, Deoartment. Telandbna Seireta:riat. HVdeiabdd. I$r#;;:1'lffr-iT*.'Pv Minislry.of Flnance;'pep{rtme-Dt bj Reygnre, North Bloclt,'Cenlral Segretatia!, New Delhi - 100 0Q1, I 'i'- ,' 'r ' it$. ,Secreterv,'Ministry oJ Finance, ltrorth Brock, fletitipa un{g; A(iglp ??6 at lrlF C*onglitutien q[ lndip prayilg thg! i4 1[9 circumstances stalqd ie the affidgvit filefl fhereyvith, lhe High 9gurt rl'ay 9F pleased to isgue Wlt qt fvlaldamgg or any other appropriate Writ or qrdel qI Direction declaring. (1) the action of the 1st Egspondept in paqslng the Order, dated .2Q10711924' !h.9 gummary qf the Qrder in Form gST PB.C-07, dated 25t0712924 4nO fl?E Agthority, da\e!25t:?7t29?1.: Qomputptio;r of lnformatlgp Rqcorggd Fv {11gssi1g levyins Tar under SG$TICG$T VNgl Sqction 73(10) of tlre SgiT/CqST 43J 2017,1or ths tax perio( 2O2O21 , Wilbout gven issuing Form GSI PRC;O1A es contemBlatqE pndel fiulg '142(1Al qlllg R!lg..,t 2017 is 4ot valld in Uq "f of (2) rhe sctiqn of the 'lst 15197t1924, f!9 gurnmqry of the QIder, Qgte| 25loll2o24 aind the Cgrnpqlalion 9{ tn{qrmlrllgq ftecordsd by Assessing Autholity, qE!?d 21!0.7!2o?l arl the $how QausE No!is-q, for the lax [gnea ztiZo Zi,'wil[put qigqrtrtg;,'.at not vqlid in lfe e1g O]]?,1 : (3) the aclion of the 1St flespqnde;rt'jp pa:+llg th; thQ Ordgr; da!g! 25lg7l2E2A, lhe Summary of the Order, daled 2il97l2O)4 tor the tax period 2O2O-21 updel thQ SGST/CGST Act 2Q17, without DlN, as arbifrary, contrary to the pr-ovisio!9 o1 SGST/OGST Acl 20'17, as null and void. [gsnqNeQl lq pa!?!3s t]p order, dlled l?ry: !Jl_g ., i;. lA NO: 1 OF 2O2,t 76 Petition urder section 151 cpc praying that in the circumstances stated in the affidavit fited in support of rhe petition, the High Court may pg nleaseQ tg Suspen! the Qperatic,n of the Order, dated l.5tO7t2O24, the Sumnr?ry- of lijie a1fgf in Form csl DRC 07. dared 25to7t2o24 and rhe comprtutionrei ,rj;irnrir;n Recordgd by Assessing Aurhority, dated 2stO7t2O)t4, Br"."g,,FV i,n"r,ili Respondent, for t re terx period 2020-21 under the SGST/GGST A:t 2017, pen(ing ' ' disposEf of the abovr-, Writ peririon, as orherwise, the petitiqner qil bi n Counse-l for lhe Petitioner: SRt SHAIK JEELANI BASHA counq foi. rfte Rg3pon-denr Nos.1 & 2: SRI SWAROOp'OOR||_LA, Speelal 9..loy. [!ea!'it lor s-tate Tax assisted by SRt T.CHdtT{lr1,ya KIAAN;hG ^ !-;ounsgr ror fhe Raspondent No.3: sRl B.MUKHERJEE FoR Snr Cabr :i' i PRAVEEN KUMAR, DY. SOLICITON OETCNNr- iIF rHOrA Counsg! fo r1 gre R,7i po n de n r N o.4 : sn i otjrrai ry rc iE R (i[DLT;'iE(t"B:.Y^ SC FqR CBlc ':,'-: ' : ?i ,'i W.P.NO:35 98I OF 2024 Betweqa: Navdulgs El4erprises, 4t3l5\l1 , C,/o Kamala Ginning and Oil, Basar Ro; Bhai4sa, ll|;lnal Telangana, OO4 i 03, ii;;;;;err s*3,#:,&qoLs'or-aibl['ffii;iH"".i=p#[f, *Tfl#i;'dHffi AND 1. Jh9 Ae.sistant Commissioner (ST), Aditabad STU. o'zn,i'Tiobr;';"nlno,r-H",ocoryrptex.saiNalar,#rI'fi;rt,?'jfr :B##*o'$ 50400'! :"'PErliJloryFE ,i 2' state'of re lar oana Thro.ugh principar secrerary to povernment Revenue ^ P"pg't["nt 1r%mmerciar-fax) ffj.r;ffi: i5ijrorn" r. uen[at Board of Indirect Taxes and Customs, GSi policy Wing, New. Delhi , l:fgilllil iii;]i'ilf Finance, Represented by its Secretarylr.roa;, a1oex, ,. i'' , rep by ils Conrmissioner . 1.,. ", ',,.i '::: [etition under Arricre 226 0f rhe constitution of rndia prayirrg tnal in !.rg circumslances state J in the affidavit fired therewith, the High court may 'be pleased toto issue a 'urit, order, or direction more particurarry one in the nature of a Writ of Mandamus. 77 a) declaring impugned Show cause notice in Form DRC 01 vide Ref no. 2D3610220019691 dated 12.10.2022 and Order-in-Original vide DRC 07 ref. no. ZD36O424O9A279Z daled,30.04.2024 both issued by the 1st Respondeo! undqr _. the provision3 of C-GST|IGST Acl, ?Q17 ?s being void, arbitrary, illegal,'witlgY! juri5diction q4d ryltfoul Sign4ture without authority 9,t law apart from bg!19 violative of $rticlqs 14, :!'9(1Xg) aq! 265 of the Constilutiqn of tndia, an! !p qonsequenlly wt a-side !!g.samu alq pass 99ch furthqr or slher or+e(.s) as !!Iq . ' flon'ble poy4 may d6enl lil ani propel in the gircurpstalces of the qags b) declsrins that tlg Nqiifcatipn l!q. 094023-C.J datqd 31'03 2023 issueQ py '.... . Nq 119 dated 25.99.?:ig:i!!! Respo4{en} Nq. s aoo.$prrespon{ipg 9o ryl by Respondent Nq.2 eFg thi rrrgtitigflion'No 56r2Q?l cr dal:d 11|:i911 issued by Rgpponflsnt ['g,3 gnd g,,gtlespgpQins go Ms 170 daleq 3a12'1OZQ lssued Qy ngqgonggilpt ryq z, v.ylic4'gy,lenoqd the time lirnit fer Puslllg thlq'orqt!?i is withsllt authqrity (!1ta1q qno r{ltra yires to lr.}q seclion 7l(10) qf the QST 3O ?911 ql CQQT Ac1, 2QJ!. and viqlative of arliples 14, 19(1Xgi; 21 iod and Segtion 1984 265 of the Qopstitulion o,! lfrdia .1,:'-{ ''. ,": -i. r't ,ti .' :"i lA NO: 2 OF 2024 .:: ..i: pBrition un{95 seglign 151 QPQ praylog that in the circumstances glatag !n .. . r il'.. ':l rhe afridavit titea in Suppq4 of lhe 8e!l!ien !1s HisH CgurJ m3y ue.g!eet:,$,to.j?l?t ppqration of impug4,ed grger in-orlgirrel datcg 3Q042q24 yige DBC 07 ref, 19' Z}36o4?4o,9.42zeZlssuef by ttre B99peno9{ lo 1, ,1',: Gounsel for the Petitioner: SRI V.VEERESHAM counsii foi tne neiponient r'l"s.i $ 2: SRI swARooP ooRILLA, SpecigJ Govt'Pieadiiior S.tite Tax assisted bv sRl T-cHAITANYA K!8AN1 AGF '-',.:.1.: i':_... cou nsil ro1 itre Rgipon-d-"ent No. 3 : $ 3 l^ootu tp t c f '... ---"-ii - r': 'P-RAVEEN KUMAR, Dv' soLlclroR GENERAq 9F INDIA counsel for the Respondent No.4: SRI B.MUKHEBJEE FoR SRI GADI ,:.scFQRCB|C , R N AN DES, sENloR' - .E 78 W.P.NO: 36045 oF 2024 Between: M/s. Helcline Business_ . Solutions_,_ - 5-S-4715, Achayq Compound, Basheerbagh. llyderabad. Tetangana- 500 029, representeo'by its proSrieioi. lr. .'- ' '-r""'-" Sri. Govinc Kat,ra. 'L Assistant Comnrissioner, Basheerbagh, Nampplly,2 Cirele, AbidS, _ Hydeiapad Telangjana. 2 Tlte Slate c f feran-gana, Represented by its FJincippl Seeietanr. Revenue Pgnarbiren , (cc,mrierciar' rJx;ai i;rd6;;; $;;;EE,i.,i:hi;:i,tpp,],;iil' "'-' :l i:Ji!.,; TggPoHPE!7s FBtitiql un Jer Arricte 226 ot thg Colstirutign gf Indig pra{ilQ thgl in lhe . t''ry,"y circumElanqes st;rrecr in the affidavil fired therelryith, the hligh '-g_tfiun pleqsed to issue a wril or order or dirscilon pq.rricularry ppe in,rhe q;igo 9i w1,l "1 Mandamus qettin(t aside the fmpugned Assgssmpnt OrOer gasg[t'by 15e'1i1st lespondent in Form C,Sl DRC - 07, in Rsference No'. ZD36122ilQQA2-[Q1, yidg DIN No csr/36,\LopKo2B3A1zer1l. dated 29 12.2023, thereQy revying tax qmountipg tq Rs I .-;s,t\2t- , (CGST amoupring to Ep. 9Z;S91A 1prui1 rgsf amounting to Rs rl7,891/- ). and atso penalty pf Rs. 17,0781: , (Cqp-T arlounting !o Rs. 8,789/- ,'pus) TGST amounring ro Rs. 8,78g/_), tfirrs Lqieling; to Bs, 1,93,360/-,{erthetaxt)eriod 2017-lB.rhalhayepeengrptoaQgpialppCirpoltpl without either phvs cailv nor digitaily srgned ryr-rich rs cqn!1ary 19 the Hi,r" tg (e) oJ the CGST Bules.2( 17 as illegat .ahitr.ary, ?b initie voifl; gon1pgry tef t!9 OlgvrslgnS- 91 qGS.iT Aqt and F utes 2017 and TGST nct ano Rureg; 2012, collr,-.?.ty rg;il,q ;au{ tf rPlciar pronouneemenr o{ the Honl,Qfe Higl, Atirf. el ouf,,,,, :lo :"Y, !v- BombayandAndhr,lP.adeshandwithoutauthorityoflary. NO: I OF 24 fetirion unde'Section 151 cpc praying that in the circumstances Etated iD the affidavit filed in surrport of rhe petition, the High courl may be prqased ro ppndinO disposal of the \f/rit petition grant stay of all further qroceqdings arising in pursuanpe o{ rhe impugned Assessmenl order passed by the first lespondenl iD Fgrm GST DRC 07, in Reference No ZD361Z23O6427SI, vide DIN No. GST/36ALOPKo213t\1zcr18 dated 29 12 2023. for the tax period 2|o,r7- 18 or to 79 pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case Counsel for the Petitioner: SRI S.SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA, Special Gqvt flea for State Tax assisted by SRI T.9HAITANYA KIRAN' {Se :., W.P.NQ: 36366 OF 2024 -'l Be :i M7s. $ahay Metals and Minerals Private Limited, Rep by $lsnatciry, H)derepad, Tblangana, 5000qg - p.lot Nq 10, Tarbund, Panchavati Colony, Tgia4!'bna. '

1. Deputy gommissioner (ST)-lll (FAC), Segundqrabad Division, Hy$eralad, 2 Il. $iatP of Telangana., (ep..by ils secretary (Revenue), state Tax S Uniori bt tnOiJ. f reb. Uv iis Secrelarv (Revenue)), North Block, NeW Delhi. 4. 6entiat'aoarti'oi tnOirect Taxeq and Customs, (rep by its chairagn) QpT Policll Wing,'poveinment of lndia, tl4inislry of Finance, New Delhi, r,i' Dboartment. Secretariat. Hvderabad. ':" ':i1 t" i', ': ' RFSIol.!DE]UJi Petitian undgr Arligle 226 ol the Censtitution of lndia prayiap ,hgl in tl- circumQlanqeg staled iD the affid?vit fileQ ll-rerewith, lhe ligh !8-9tt PiI ,!9 ple4sefl to ilgue a Writ 9{ MandamyF or any other qPPropripte ryii1 or $raqE 9.; directior'.r-(a) Declar:e Notification Nq.Q9/2023-Cenlral Tax dated 91 3 2Q?3 aP| ruotiricalon; No sA4ozg.centrat Tax dated 2s.12 2Qf s iqsue{ n, jin" ^tfi Resporldent unci.el Seclion 108-4 of lhe Celtral Goods anfl Selvlqgs T7, SSi' , :., 2017 and G,Q.Ms.No.11E (Telangana) dated 2582023 end 9'O'MS'No'178 ';1:i; (rerangana) !.ated fl.12,?023 issued by the zld l:.:ongu*.,lrd:.r 3P"Ti.]?9;-4 of the Telangqna Goods and servicgs Tax Act, 2017 qxtending t[.re limiBtio4 {o1 concluding lhe adjudication of bhow cause notice issued under Seqtion 7$ for Ing Iax period Ap1il, 2019 to March, 2O2O til 31.082024 as ultra-vires !*t1?, l:I? of the Qpntrai Good-s anQ Services Tax Act, 2017 and as ultra-vires Sectiqn 109:A of the felangana Goods and Services Tax Act, 2017 also manifestly- arbiltel ell violative' Artiite 14 of the Constitution. and (b) Set-aside impugned Ordpr dqlg$ ?7 Q8.2024 along yvith proceedings in Form GST DRC-07 vide Bgf' $O' 2D3608241162687 d1.27.08.2024 issued by the 1st Respondent for the tax perigd ,tr :':.' 1r.,. :-t.- :':' ": 80 April, 2019 ro March, zo2o as time barred and without having any signature as illegal, arbitra ry, l)eycnd time. lA NO: 1 OF 2OZtt Petition unCer rSecrion i51 Cpg p-Iilg tha! in thg circ9mstances Slated !n the affidavit filed n support ot the petition, lhq.ffigh Courl may be pleased lo granl pfay of pll further pror:eedings pursuant to lDS imBugng{ Or$.9r Oq!.e,C 2V.gA?gzi afong with proce,)din(ls in Form cSr onQ<i'Z ,,;; Ofl irunuu, dl?7 oB2024 iss.rec by rhe .f st nesponOenf foi,rtre:jax pgfiod Aplt, 201g lp March,2o2o penrring drsposar of th" writ p;;iion'u" gfberwise the peritignel wiil bepUttosevereltrSszndhardship.,,'l.,.:,,.i "r.''roaiopr+ Counsef for the Petitioner: SBt K.p.A|UARNAIH BEDpy AryD SRI Md. ASRAE counssrrortheRespo,rlliT:3.I?i,til,Y6tHfitt'r]i8"tilfl [:??:;, Counsel for tfe R,:spondent No.3: Sni g.UIj'KHEBJEE_ Govt Pteadr:r for Srate.Tax assisted by SRI'T.CHAITANVa XfnaN, lCp pR AVE EN K UMAR, ov. $rir-lqiion ber,iEiar, ijF'rruora counser for the R'spondenr No.4: sRr DbMiNrc EERiiiAND'Es, siiibc"'-' sc FgB cBfc i: FOB $Rt GADI " w. .NO 36375 0F 2024 Between: M/s Marvettir Design Studto priyate [n,led, (forrpgrly-k6ow4 gs M/g,Tnp On fime-tndia Frvare"Lrmrred),_ R"'p-;y-tii:;;idor4ti 'si6'nlioiil:rijt: r.ro az, Lotus, L a nd [, G ac h i bovyr, Randqrea{y.f .r,i.[S-r,i--EiSOg"052- : I : ANg "PET'|TIONEB l"-lyderabad

1. Assistant Corrmrssioner (Sta(e Tax), MgQhapur_.t eircle lrdadhapur Division, '? :i-tli:f i;illggt, 1ep bv its chier secretqv, and'bpeciir chief Seqretarv tq -:'---:, ' ^ $overnmenl (FAC), State Tax Deparlment, S6bretaria't. HvOeriUiJ J. unron ol rndra. (reo hv its_secretary (Revenuei)), rriqrth BJock, Ngw oettri 4 Centrat.Board of rirdrrect.Trr". ;;d iJ;r";.;(itp. ei ;G -Ciiliirili,l poticy Wing, (;overnmenr of tndia, tr4irltrv oi'iirl'n#, N,il D;ihi-", -"' CSi ...REgPONDENTS Petition under Articre 226 ot rhe constitution of rndia praying that in rhe circumstances state r i1 the affidavil fired therewith, the High court may be 81 pleased lo issue a Writ of Mandamus or any other appropriale writ or order or direction - -Notification (a) Declare Notification No.09/2023-Central f ax dated 31-3-2023 and No.56/2023-Cenlral Tax Qated 2a 12.20fQ isspe( uy te $!f fiespopoent under Sectlon 'l68-4 of the Central G"eOS ,111":f:" Ir1 Aa, 2otz lnd G o.Ms Nq 118 (Telangana) dElqd ??,Pry,# lAq G.O.\,!s.No.1/0 (Telangana) dated 30 1220?3 isgqed , Py lFe ?pf, :' : ::''' i" Respondent under Section 168-4 of the Telangana $g.di 310.9:rlfl "i: Xgil053t110, fl .I,u, Atf, 2q17 exlPndins lhe lipitatior.t- for concigdi.U'in" p lpoq $er.e r,rgtics issugd undel Seqlieq 73 lor t-!q trl P9n?! tl.,i!i ,?ote ylarq\, zo?Q till 16 08.202.r' ae ullrE-vire-s Seglipn 1Q9-A gl'.thg CePIIS| QooSq and Servicqs Tax Acl, ?017 Ond as sltra'yires qedig;t', 6et$ o[ lE i.reungana Qgods and Services Tax Agl, 20.!7 al7,g malife$ gruilfFV f[$ violaiiVe Article 14 of the Constitulion, and :,1 (b)$pt-aEide impusned order or rhe 'rst ilespqndenl ar!?g 21jQ,9i?q?f .' l' i: -. ' ir'- "' I l!_gfP yyith ploceedinss in Form GST DRC-07 vide R9!, N-o. !DQpQQ2aq99q99.? qur.o zooa.z024 lssued by the 1st Rgspondenl for lhe t4{ 2019 to March, 2020 as time barred and r,lTithoul having arjy 'j Pe1iO aPti!, flS!?tulg ?i '.: tA NO: t OF 2024 1---,! =.:; Retitig4 underr Segtien 151 CPC prayilg that in tbe cirppms!3qges tFteg !l] the affispvit filed in support of the petilion, lhe Hish Coyd mav b" BlFePeg li Stnll ptay of pll funher procqedinss pursuant tq the imougl'gd OlgPr ?$,rq: ?19, procee{insi in Fsrm GSr DRC-oZ vide Bef No' ZD3EQgz4qggPBqB d?lE$ 24.08.2.0'24 iEsued by the lst Respondent for the tax psliod 4yl' 3,91:1? M?rrcll., 2020 pqpding dispqsal of the Writ Petition as otherwise the Pelllionel )f"ill PP pevere lgss and harQship. -13'o pPl 19 ..-1i. counssrf olthePetitio'"ffi co,,,'.r ror the Res po"off i'ii-"L i i' )''6ir ;il,;icffi ooR 1ir-ii,'i'i"eia r fi L[,;6Hfl Hill'[=^R"r[0t',hi[LBB.li-^E Govt-pleadei ior state Tax assisted by sRt T.CHAITANYA KIRAN, AGP Counsel for the Respondent No.3: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dv- SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: SRI DOMINIC FERNANDES' SENIOR SC FOR CBIC 82 W.P.NO: 36385 ()F 2 024 Between: M/s.^Shalrrnar Foods, Rep. by its Sole proprietor Mr. Akash Sainani 1_20- 24ulr. Hiisootpura Induslrial Area, Begii.4pet, Hyderabad Dir;t., Tel'angana-03 ANq "PErlrloNER '_2 ':: .il .; Telangana : -r'' etctg,Begumpet Drvision, 1 . The Srater -.ax Officgr (ST), Beggmpet . :' ' +:i"ft*rt omroissioner (sD' Bgouqggf cilcle, Qesumper Divisio4, 3 lhe Qomm ssioney of State Tax, .The Sibte C$f Departmenr, Srare GST , ffrsiffi l ?"5tT;ii ryi lilj ff tsl,|f,F,$:?.-$[",8,_'?*rE}:ffi 'y-,l',Tg"ff l?;l?isHll jfi '*.:,0",rr6,.rye?rtm?it'B,*"il,j'rirriltrvE Oepartment, Hyde I .; , ,.,.r,: '- .:' ...RESPONDENfS Petrtron un(ler r\rticle 2?6 of lhe Cqpsfitutien of lndia praling that rn the ' '! - ;r .' i crrcumstances st. Ied rn the affidavi! filefl ihereyrith, the High Ceurt may be pleased lo rssur) ,ar'rit of Mandamus or A-!y pthel appfopriate *.iit. o, order or direction declprrng (a) That the inrpugned Order vilg refgg.qpge no. 2D36Q824109959R datgd 27 082024 and Slrew cause notics yigu ,efi-i n"' nq. 2D360524Q4g952g d?rqd 25.05.2024 cannor be sustained as the sc"{i! unergned i.e was reitner oig;afiy signed nor verified lhrcughe signaly1e as gDyisaggp/sp'egified undr]r rure 26(3) qf CGSTrules,?Q1t,ancliStobepet-q9ii9or..l.:,: (b) That, alternativ€)ly, dated 27 08 ?024 anct Show cause noticg'vioe'no.'2or6rrro0i8*r, 25 05.2Q24 were brrrred by timitation'viO" flru-OgIZOZS-qf, OateO ,l ,, ,rra ;;i ', 56l2O2Q-Cf , dated ,t-8 i'.2.2023 and a1e to be sefaside. ' (c) That, arternativery rhe impugndd ordeis passed sorery on accounl thal petitioner had not filed ar repry cannot be sqslained, hence, the matrer is r.emitred back to the Proper C,ff ice,r for re-adjudication. rde; yiQe re.,ferenqe np ZD3(i0g2 :lggqggB -o-r* lhe impugned '.e. lA NO: 1 OF 2024 Petition under Section 151 cpc praying that in the circumsta.ces stated iD the affidavit filed in support of the .petition, the High Court may be pleased to 83 suspend the operation of the Order in Form GST DRC-07 vide reference no 2D360824109959R dated 27.O8.2024 issued by the Respondent. passed for the tax period 2019-20 under the provistons of the Act. Counsel for the Petitioner: SRI JAI KISHAN $OLANKI Couns6i for the Respondent Nos.1 To 4: SRI SWARqAF oPBILL$,-qPgelal : ' :.', gouns6l for the Respondent No.s: $Rl B.illU.fHERJEE,toBEf!EAP].-i-. - lryPla Qovt Pieader for srate Tax asiisted b, sRl T.ctlalrANyA KIBAI!, AqP pRAvEEN KUMAq, Dy. sqLl9lro6 FEry,EBAF",. ,f '-. .r'.'' I 'a .P.N 364 2 0E 202 Pgtwe?if : pIoJon Phpton iirain M, er9y S En Ene tgy Sv Sangale d ystems l"td, Rep !Y itP stems Lir4ited. $Pqich' ! dy, Teldngana, 99?32f,, A M1s 40, Jnn-l:: a AN-q A , Plol No. PpilarEm, '.::1. ', : .' ' ErlxtoNEB + 1r,F 1 ? 3 4 Joint Commissioner (ST). Nizamabad Diyision, NizaFaQad, Telapganq' ilate oi Telangana, iep by its Sepretary (Rer/-enue),iStalq Tax-Pepa+melt: S-ecrql3riat, Hyderbbad Union of lndia, (rep. by rts Secretary (Bqvenue);' Nqrth Blogk,. Nilw.Opql eentral Board of lndirect Taxes and Custpmq; (rep. by ltq thal[man) 9..P I filicy Wing, Government of lndia, Minillry of fiinanCe, NU.ry Og]li: :' lotifica-tion Fetitiop under Article 226 ot the ceqqfitutlgn ef lrdia !:lfg 1fr.*rogPeu..r: thg! iq lhe circumslance$ staled in the pffidayit filed iherewith, lhe tligh SByn fn'V p9 ple?sed to iFsue q Writ of MEndamps or 4py otlgr lqProPE?le ryr!! or g'rdef ot flirectiog- No 0e/?023- Qentrqf I9, !?l"o 9] 3 ?9?3 qr.re Ng{ficlliql2 (a) peqlare No.96/2g23;Central Tax dated 28.12.2023 issued'bv 11e alD n"9gglo^t;l'n991 Seqtion 16Q-A ol the Central Gogds gpd Qerviggs tal 4!1, zql 1nd G.q.Ms.No.1:18 (Telangana) dated 25-B.2g23 rnO C.O.l,t" No 1Zg Oelansana) daled 30.12.?023 issued by the 2nd Respondent under Section 168-4 of the TplangEnaGoodsandServicesTaxAct,20lTextendingthelimitationlqr concluding the adjudication of show cause notice issued under Seg|lon zJ for lle lax period Aprit, 2019 to March, 2O2O lil 31.08.2024 a9 ultra-yires'sectiqn 168-4 of the central Goods and Services Tax Act. 2017 and as ultra-yires section 168-4 84 of the Telangana Go()ds and Services Tax Act, 2017 also manifes y arbitrary and violative Article 14 of theconstitution and (b) Set-aside imgrugned Order dated 20.0i8.2O24 along with procreedings in FSrrn GST DRC 07 vide Ref No. zDg6oB2414o1B2J dr. 30.08.2024 ir;sued by the 1sl Respondent for llre tax period April,201g to March,2020 as lime barred and Sho. W cause Notice ini:iating the prqceedings withgut having any sigr)arure ag illegal, arbrtrary, beyond time. i' f . A NO: 1 OF 2024 Petition unrter f)eclipn 1f 1 qEig pr"yiqg thal in the circumsrances gtareg in the affidavit fited ir supporl of the p.elition, lFelFiSh Court may be pieased fo gl?ll stay of all furlher proceqgipgs purgug'ql t" impugneC Or{er dirled 3a,pA Q,Q}! plons lr/ith ploceerJipgs i4 forrB G9F Flcrqz; yide Ref. No zD36o\z4140:!82J dt, 30 082024 issuec py thp 'f st flespg4p,ent {gl lhe tax petiod Aprr. ?g1g lo Mgrql.r, l02O pendtng disposat of the Writ egf;iion ai'gtherwise the petirioner witt Ue put lo severe ioss 4nd hz,rdship_:, l?f. e Counsel for the Counsel for lhe Govt Plea Counsel for the Coqnsgf fog lfre W.P.NQ:364 10F 2024 Between: Mr. RAkesh Varma, S/o. Likhmaram Baileries ano Metals, Office ai' Hot No Hvderabad-5(t0077 Varfna, Proprielor r Mls.Sharda 139/P, Kattedan. R;rjendri Na-qar, AND ,..PETITIONER 'l The Dep_uty C rmmissioner (ST)STU_2, Saroornagar Division, 3rd Floor, ^ Gagan Vihar, \ampally, HyOer6OaO_StO OOi z I ne Jotnt Con missioner (ST), Saroornaqar Division, 3rd Floor. (iagan Vihar, 3. The Commissioner of State Tax, CT Comptex, Nampally, Hyderabad Nampatly, Hycerabad-500 0di. "'-" Telangana-500 00'r 85

4. The State of Telangana, represented by the Principal secretary' Revenue 5. The Union oi lndia, t\ri;islry of Finance, Department of Revenue, Rep by the Department (State Tax) Secrelary, North Block, New Delhi-110001. -..RESPONDENTS ?gfi+r11]v Petition under Article 226 of the Co.ngJitution qf lndia praying that in the circumstances stated in the affidavit filep tfrereEith, lhe High pgurt rnlv be o4g in lT nalyre ollfril sf preased to issue a writ, Qrler gr dileitjgn Jvtandarpus or any other spprgpriatg',writ {g,e-Jgri$ o,8:9t gl9o 04 10'2024 vlQq Reterenpe No ZD361024QMe03r ?n$ sno,11.$autF N?iir" q9t9o 95 pz zQ24 vlde Reference No ZD3Q07240 2s't4BD as unsijne$, ifi$Oaf ,'iri viglgtion af RrilciRles q1 natural justicg, wilhout jqlisdicllon as ii is Peised W'tnop1 the. Tuthgrilv of law 24( \rytil or grdef aQ does nol conrain any signqture or tq i;sue apy ot6er this Hon'ble High court may deern * Pr{per'19 tle faels and in the circumslance? of thq case 1P"..Erte!ig!: 3,,q, IA NO: oF 2024 Petitiqn under section 151 qPe praYiQg th?l in 1!9 cirspmsla|ces slateQ !n the affidavit filed in support of lhe pelition, {[g HiS! cg1{t maV be pleased to slaY the reqovery of Penalty 9t Rs46,63.5q59!li u!$ all coeJcive llPps lowaldg recovery against the Petitionqr by the RqPPqndgpts gyrsu4nt tq the impug4s{ prder Qated 94.1 o 2024 vide Refergl-lp€ No,ZQ, 61 QpaorynoqJ, counsel for the Petitioner: SRI KARAN TA!=! ;;;;;irol the Respondent Nos.i ro 4: sRtSwARoop 998!!!l.iPlllil '-' -Govt Pleader ior state Tax asslsted bv Sru.T'c4it11ry11 KlBau' ou' ---"- -:' counsel for the Resoondent No.S: SRt B.MU-XHEBJEE toR sRl qADl pnaveeN kuuef, oy,"g6ltqiloR gEllERAl. gF lNptA .. -:. . 'IE ,. ,, . .._.. Ji ,."j, - ;:. ., : .P.NO: 36425 OF 2024 Bglween: M/s. Choudhary Brothers, Rep- by its Sole Proprietor Mr' Dayaram Choudhary N'ot r'lo 7s7s, fi aratha ;gr;-;J6;;' Nrs"le"Hvderabad, Medchal-Malkajsiri Disl., Telangana-65 ...'ET,T'ONER AND

1. The Stare Tax Officer (ST), Saroor Nagar-lll, Saroor Nagar Division' Telangana. 86 Telangana. 2 lhe Asst. lommissioner (ST), Saroomagar_lll, Saroor Nagar Divrsion, 3. The Comnrisskrner of Slate Tax, The State GST Department, State GST Office, Nampaly. Opq !o GanJni srrbvan, Htb;;;;J.- , 9p1n11i1:i,l?e-r " li:^5-l"t? lt ,tetangana, Rep. by its principat Secretary, Rev,:nue 1CI) uepanmer,t. Hvderabad- 5 Union of lndia 'Thrciuoh Joint gqptqt-afy, Department of Revenue, Ministry of -'"' " "- Finance, N orth BblklNew oeirrii i iiobi= :,.,..__ (t. .:.r: Petition urdef Artiple ??A q!fi9 Cqr:rsliturion of tndia praying thal in lhg crrcumstanceq stated in 1ne iffiaavil filed therewith, lhe High Court may be pleased to issue Wrir erder cr Diiecfion more Da WRIT oF I\4ANDpMUS. dectafipg (A) That the lmouoned Ordgr ylpg referqnce no. ZO36QB?4146795U d ,r 'j /n _"--v..vl,r .:: __: JllSg :::i1ir^, Qpd s'how cgpuse gotice yide rpfsrenca no. 2D360524Qs{s1ze d;red 27.052Q24 cannct be sug-tained as ihe imprgned Order and Shoff cause notice are unsigned i.e. was n"i,nu, Oigir"ffy .iSn"O=no, ,"r,n.O ;;;;; envisaged/specified und_qf fule 26(3) pJ CGST rutes 2011 and pre (B) Tha!, allgrnatively the impggned order r4ide reference no ZD36Qg24i!619or) dated 31 08.2024 ana Show cause notice vide no 2D360524r1545179 daie4 27 05 2024 vyere bgrred pV timitatiqn tide NN p9/2023_C I dared al1 Q3 2923 Anq : ' l 56t2023,Cf . flated -28 1Q 1023 and qreto be sgt-aside (cl rlet, a["ernal ygly l.f,e -,ppu_g,eqg o1igrp p4..ud sotety on gccqunr lhql not t5: a reely cannet be quste,ned hmce rhe marrer is yemitrsfl ::T:l::h1d pack to the Proper ]fficq1 {or r.g-adiyQi"q,ariog, ;, : ",r;;;il;; 1e pu ._e.f ,"i0", IA NO: oF.2024 figtitioA under Se_clion 151 qryg praying that in the circumstances gtateq in the affidavit fJlgd in supflort of the petition, the High Court may :.; ,n .".i iO spspend the operation oJ the Ordgl in Folrp GST DRC_07 vide reference no, ZD36O8:]2414E795! dateQ 31.OB.,,OZ| issued by the .lst Responde,t, prr."O tqi the tax period 2O1g,lO rrnderthe proyisions of theAct. .:i 87 Counsel for the Petitioner: SRI JAI KISHAN SOLANKI Counsel for the Respondent Nos.1 to 4: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP Counsel for the Respondent No.5: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA W.P.NO: 36471 OF 2024 Between: M/s, Swamy Ads, rep. bY its #2-1-41411 ,401, qEi Krupa 500 M4 Manaqino Partner, Mr' Gqrripoti phaskSra Rao, {-eft ae-n-c.!---,$treeittd+,Nallakunta,Hvderabbd: ."ii ::: ..,PETITIONER '' l' '4 !, i ANe :" 1 Qeputy Commissispqr (9}gtg [ql),.Sgggpperpbad $-fU-Q1 Circfe' Secunderabad Division. Flvderab6d. -:.t': :" 2 state of Telarioanalieo. bi, itS"Chief Secretary' and Special Chiel Seqfetary lo Guvernnrerrr (FAC): S[ateial ndbartddiit, $ibreiariat, Hvderabad ' ' i 3 Uhion ot tnoia'. reo. nv its'seclreEiv, Miiiistrv ef Fin6nce, GqveiDment qf lndia' 3rd Flp-or. .teevari De'ep Buildiru, San'$5dlMai9, New Delhi-110 001 4 cenlral Board of lndirect Taxes=6nd C'ils1'oms:'CSr Policy Wing, Government of lndia, Ministry of Finalge, Nefii'Oettii, itp. hy rts CommissionQi (GET) 5 Tfre Qfief Accounrs Officer, TggBTcilJ],_rderepad. ' . ...BFgpoNDENIq '' 1':r '.:j-:: 1' ' i;j Petition undel Arligle ZlO o[ lle CAnstitutign ol lndia pravir-rg thal in lhe circumstances staled in the affidavit file{ lhereyith, the High 99yrt maY hq pleased to issue a Writ of Mandagpqq or qny otler aPPropfiate wlil or ordel or direction. (a) declaring the Nptification No.?51?020e gentr9l Tal dated 03 94 2020 ?nd Notificarron No09lf023Centrgl fay daled 31.9.20?? "ol Nplifigatiq! 9:.9i Ms.No.!36 (Telangpna) iatel 2!.ll.zofB end Notillcation G.Q Ms Y,]1e (TelansEna) qated 25 B.?Q23 issuqd gnaqi ggction 1qg;A ?l lhe Qgntr9! G9q$p liflllitiotl t':!!i11,^nlt:?yi:.1q1 and services rax AEt, 2Q17 extending of shovq cause notice issued under section /3 of the cGST Act. 2017 tor the lax ''r"' period 2017-18 lil 3'l .12.2023 as ullra-vires Section 1OQ-A gt the Cqntral Gqgpp and Ser-vices Tax ACt, 2017 and also manifegtfY arbitrary and violatiye Artiele 14 qf :, li). - .iz '":: .. '. '': .:.; .:. , . r';' .- (b) declare thg impugned order dated 23.12.?023 and proceedings in Form Q$f DRC-07 in Ref No.ZD 3612230501802 dated 27.12.2023 passed by the 1$l Respondent for the tax period July, 2017 lo March, 2018 as time barred, withoul having any signatures and contrary to Rule '142(1A) of central Goods and 88 services Tax Ru es,11017 for not issuing Form GST DRC 0 jA wrthout jurisdiction; and (c) sel-asid,: the Form GST DRC-13 dated 12.12.2024 f <..,r the tax period 2017-18 to 2018 .19 issued by the 1st Respondent to rhe slh R,--spondent undet Section 79(1Xc) ,)f the GST Act. !PI?.V_"I is fmended ai per Courr Order dr: 09-01-2025, vide tA.No.3 ?f W_?+ in WP.No.3b471 ot 20241 .,",1r lA NO:,i OF 24 un'Jet {leglign 'lp1 qPC praying thal In the circums,tanpes .. ..i.it':.11 El"tg$ ig Ihg Bffi$avit filed ia Sgppgrt of lhe petiripn, rhe HiSh Court may be ptqqseq'p giqgi Play of all fudher p69cee{ingq purspapt to rhe imppgneg ordqr a41s6 Zt,1Z.efii;lj pld pqgceqQilss i4 Fglm q$r DRc07 in Rsf NqZD36j2230Fa1B0f .iigi l:'.1:',i?': F?i'"q.hv thg rst Bespondent fot lhe lax period July ?417 tgrM;I.ii, 2018 pqnding dispospl of the Writ petilion as qtherwise fhe pelitiorrgl wiff bg pg1 1-g severe .loss qpd h;rrdship. .:' . , ' IA NO: 2 OF 024 ?etitign under secrion .r5l cpc praying that rn the circumstsrlges plaled i0 Ihe affidavit filgd in suppo( of the petiljon, lhe High courl may oe pteaseo preaied tq ggsppnd I!9 nrcqgedings ptlrsuant to Fo1ry GSI DRc-13 dated 1? 12ij024'w Ilre tax perjg,C 20 17-18 Ia 20:,8-:tg issued by the 1Sr Respondsnl to ine'p"ip Respondenr gnder $ection 79(1xc) of the GST Acr, pending. disprsar of the lflr.il ', '. PetitionLs olftgrwi;g the petitianer will pe pq1 1p severe loss ar.ro frardship.:' gounsel for lhe Petitiongr: SRI KARTHTK RAMANA PUTTAMREDDy Counsgl for l.hg Reqponddnt Nos.1,2,4 & 5: SRt SWARqOP OORIL.LA, Spechl Govt Pleader: for S.tate Tax assisted by SRI T.CHAITANYA XtnaN;"nCp coqnsgl for the Rgspondgnt No-3r SBI B.MUKHE8JEE FOB Snt Cabl ':.: .1i, :' PRAVEEN KUMAR, Dy. SOLlctToB GENERAT 6F tNptA . .P.NO: 36581 OF, 2024 Between: Dwaraka Das Manivar. S/o. Vijay Kumar Maniyar, Aged about 59 years, plot No. 87, Survey trto. Z3a,^n'ojd N;- iij,' g;i",''err"nrsi,, -riije;;d#. Rangareddy, -'elangana, 500037 "" " ",- "J,#=; 89 AND

1. The Assislant Commissioner(ST), Fatehnagar Circle, Hyderabad Rural Division 4th Floor, Mayur Kushal Complex, Abids, Hyderabad-500-082 2. State of Telangana, Through Principal Secretary to Government, Revenue 3 Ceirtral Board of lndirect Taxeq aird Customs, GST Policy Wing, New Delhi a. Central Boald.of lndirect faxep 34d Qygtgms, GST Policy Wing, |{ew Delhi Department (Cbmmercial Tax), Hyderabad, Telangana-119 qOt rep by its Commissioner . l' r.qp by il$ Cq{missliiner ' 'f i:,: ",, RE9PONDENTQ fetitipp under Ar$isle zfo oJ !!.9 CggsJitution ol lndia poYil? tha! in lhe circumslancg$ stated in tft" ftr1giil file{ lherewith, lhe High .Qgurt rJay be pleased lo issue a yrit, order, gr dig-eclion qg(g pErticYfarly one in ![rg nalure of I 'r} ;' ',:"::' - | _\:. :: ':.1 ,;,': . . .i i. That lhe impusngd ordpr rlldg Ret9r96ce No 2D36q424999..43?4 d?!eq 30.04.2024 p?sqd O, 159 tst lgpnona"nl undsr the provisiong 9f CGST/TGST 491, ?017 9s QB!?g vpid, arbitrarv, illqgal' wrlhQ!! Jurisdictiqn, viqlgtive gf t[9 plinciqlgs of natural jugtiqe qp96 from being violative qf Arlicles 14, 19(1)(S) a}d 165 of the Conslrlution of lndia, and to cpnsequently set aside lhe Eame a4d pass such fu(her Qr othgr or(g1(s) as t[!.s Hqn'blp gou4 may deem fit and plpper in t[9 ciJgumstgqces gJ th-e pasg, .4 ,. '..,i : -s 'lir ' ii That lhe Nqlificqtign No. o9/2023-G.T dated 31 93 20?3 aod Nqlific?lioo ,:,. ,. Np. 56/2Q?3-QX dated 2qJ2.2029 ipsue{ bv Bgspq4lea1 !g ? }t tqug. ';: i Respondqpt Ng, 4 and ceqrggOon$lng GQ Ms. No :l1B dated 25 Q8 ?Q29 issued by Regpgndept N9, A *n1pp gxtendeg lhe time lirait fo1 pas,qiqg the prderg, arg yithgut Alll[gtiry 9f bw and ultra vires !e tng seqllgq 73(10) of lhe GST ry9tz!1T, and $gctiop 18BA of QST Aqt, 1A17 ?gE vislptive oi rrticlqs ri, rs(tXgl z1 11.oozas of the constiruliqn ol lndia ,.:i rili) t,t '!' ': : lA NO:1 O 2024 Petition under Section 151 CPC praying that in the circumstaoces stated in rhe affidavit filed in support of the petition, the High court may be plgased to sley operation of order vide Reference No. ZQ-360124O89432A daled 30'04'2824 passed by the Respondent No. 1. 90 Counsel for the l)etitioner: SRt P.VENKATA PRASAD FOR SRt MD. SHABAZ Counsel for the tlespondent Nos.1 & 3: SRI SWAROOP OORILLA, Special Govt Plearler for State Tax assisted by SRI T.CHA|TANyr" KIRAN, AGp Counsel for the Respondent No.2: SRI B.MUKHERJEE FOR SRI GADI Counsel for the tlespondenr No.4: SRt DOMINIC FERNANDES, SeNiOn;: PRAVEEN KUMAR, Dy. SOLIC]TOR GENERAL OF IND|A SC FOR CBIC WRIT PETITION t'lO: 36613 oF 2024 Petwegp: V1:.. Hjmr.gli lnfra Pvt Ltd, Rep by ils Aurhorised Srg 2931 4lAt 1, I )wa rak Nagar Coiony,' Snlitb_et, Hyderalad T . ,.' ::, . AND Datqry, H. .No. 0='!r eradgana _&.-oo ?ff,' ,1iE=t!{'o"Ft! 1 Ppeuly.qq rmissiener (ST)- I , Enforcemenr Wing- 1 , Hyderabad. : , til[::B;!"" tp Government (Reveiue)' ' -8"1i,ff.i['3g"?.l3i.'."3i, { !h1on,pf lndiq. (lep by its Seo'retary (Revgnue)), North Btock, New Delhi 4. gientlq] Boar'o ol Indirect raxes and cusloms, (rep. 6v rts chairm'a*n) GSr _ liq,py-.Yving Governmenl of lhdia, MinistiV of Financ6, t'tew Oetni ' li 5. l9lCl:Bank t td, [)oor No 2-92-2t9, StoneiFiidqe Center'Ooo Coolie : (pndap,ur, Fyderabad. Telangana 500033 - ..,!'' ' -$-#te Iiei! , RE.Eiory,DEllIq !1.!? Petitiog under a,rticle 2?6 q! nu Consrituripn q{ lndia prayi.lg theJ irt circum$lanc.e.9 sta:ed in the affidayit fited lherewith, the uigh edurttryray pg pleasefl to isgue p Writ of Mandapyg or goy otlrer appropriate Wijl o, grOqg g; '"' i' :''. ' directio4 (a) Deqlare llolificalion trfq.09/!023.Qqntrat Tax daled Aj 3 ?0?3 ?Eg N.oJtfi€?llRB No 56(p23,$entra Tax dated 28.122023 issueQ'by lhe at;r ne;p.ginOeit ,nfif Section 1oQ-A of ther Cenrrat Gpqds and Servicss f9x no.1j',Ai, gii G.o.Ms No.,!1p (reilans-ana) dated zoB2oZ? and G o.Ms,N" ,t_d frgii"reA;i dated 3-0.122023 rssued by lhe f1! negpbi,oear under Sectiorj',lpr; pf; Telangppa Ggods and services Tax Act, 2017 extending the ilmitition toi Qonclud'ing lhe adju Jicarion of show cause notice issued under Seqti?n ?i, fq fii tax peripd Ap1il, 20'9 to March, 2o2o rm 3'r.0g.2024 as urtra-vires sectiqn 16g-a of the centrai Good:; anrJ Services Tax Acr, 2o1r and as urtra-vires sectiqn jqp:4 ef the Telangana Gc,ods ano services Tax Act, 2o17 also manifestly ,roitie.vtnq "i 91 (b) set-aside impugned order dated 28.08.2024 along with proceedings in Form GST DRC-07 vide Ref. No. 2D360824'122554C dt- 28-082024 issued bv lhe 1St Respondent for the tax period April, 2019 to March, 2O2O as time barred and without having any.. signature on the Show Cause Notice as illggal' qrbitrgry' beyond time, and pags grtqh otfrer oldqr or orders as the Hon:ple Cgtla r.tgy dFFr! - 'i'' fit and propqr in the'pircq.'1.ir.stanpes gJ tt-re cqse (c) Deqlare that the reqqyery proceedings initiated as rllegal and direct tne 5ll,t ,:,: , Respo4dent 1o de-figeze the aqcount qJ the Petrtione t. "l . ,.': i 1: ; r'. ','' -:t- ; ';- ''i'l ' - .' :".. i,:. : ' '.' " _.- _ ': lA NO: I OE 2024 " :"' i:. ''i " lnq,: Pptitioo undgs segJlgn 191 QPA prayine ,l: drtms!i:1:es.9ft:il: rhe affidavit fllqd in guppo6 of the Pptilien, tDe High Cou( may De Bleased to glqll stay of all further prpceeqing" prt.rant to the imppgne$ Order daled 2S'98 2p2! pleseeqings'ip Form GST DRG 07 vide Ref, No 2D380824'122554e. along -\,iih dr2l.o;g.2044 issug$ by the jst Beqnongell for the l?x period ryrill ?019 tP March, 202Q pendllg dippgsal of the Writ Pgtilion as othen lige the Betiliqner t/yill be put to seyq1g losS anQ llardsftip.': lA NO: 2 OF 024 Fetitipn under Seglipn 151 qPC praying lha! in the circumstanqes statqd In the affidavit filed in 9ypp9( of ffre pgtition, the High Cou( maY be pleased lo 0119t1 the sth Respondent !o dg;freeze the ?c9ounl 9f thq Petitiqner' ',r ir:. il..' . ,t. Counsel for the Pglitionq.r: SBI K.P.AMARNATH REDDY A]'lP-S.Tl^[q'l:Il.B AHMED FOR M/S. YAMMANURU SIRI REDDY counsel for the Resoondent Nos.1 & 2: SRI SWAROOP OORILLA, Special --- toriii"ro"i-i"t SLte tax assisted bv SRI T'6HAITANYA KIRAN' AGB Counsell for'tlie Respondent No'3: SRI B.MUKHERJEE FOR SRI GADI Pnayeeru KUMAR, Dv. SollclroR GENEIILQI^'Ip'I sc FoR cBtc ' counsel for the Respondent No.4: SRI DOMiNlc FERNANDES' SENIOR vvv!rv-,r1' '-' a,:- -- .;. -" . Couns-e! for lfe ResPondent No-S: - ' : ' 92 W. P. No : 366 1 6_( tt-.292 ! Between: M/s. 293t4 Hima Sri lnfra Pvt Ltd, Rep by its Authorised lA- 1 , Dwarak Nagar Colony, Shaii<pel, Hyderabad, AND

1. 2 3I 5 Signatory, H.No.B-'l- Ielangq;rs -p80 q08. lf. ...PETITIONER-.,', ue), SJatq Delhi ) $.sr n : '' :i crrcum pleased to iSSUe r U/-rt of Mandamus or any other appropriate ,,Vrit or grdgt Ot directiqq (a) peql4re Ngtificrtron No 09/202i-Cenrrqt Tax dated Q1.3 2023.ilg Nolificqligp No.56/?023.9entral Tax dateQ 30pt/024 issued by !f9 alh neEpoadeal un{gr 'l|nA Section 168 A o' the Cenrrat Goods and gerviges fqa n[t, Zglt G.O.Ms,No.118 (Tetansana) Cared ?tr8.2023 ar4 C.QMs,No rfg fr"iirsAn"i Calso Ag p.2023 issued by tfre 2nd aeqpopoeqi unger Sgctiohtlir-6' ,',[9 Telqngana Qoods anrl Serviges Tax Act, ?012 ext$nding thq lirnitglioa [g,J concluging the adyr dication of show q?use nglice issued'under SegJign Z! fo1 qfs tl Per]gd.A1r,1, 2018 to l[arcf,2019 riil 39.04.2e?4 qs gttra:vireq Sgctierr r6g:.i ol the Gentral Goocs ard Services Tax Act, 2017 andai ultra-yires .bectisn 169 a : of the TetangEna GTods; qnd Services Tax Act, 2017 ats,pmanifestt{iiarni{lrry;n; :" violativg Articl.e .l4 cf the: Constitution gnd (b) set-aside impugnecl Order 28O4.ZO24 atong wirh procegpinS.: 'i .' l; l,! F?gn gpl 0Z vide Ref lto )7-D360424012g70g dated 2804'.2024 issusQ by the:,1gt IRC Respondent for the tax period April, 2O1g lo March,2019 as time baried and Iryithout having any signatures and pass such other order or orders as ttre Honbie gourt may deem fit and proper in the circumstances of the case. (c.t' Decfare that - i :,i ,.. : 93 therecoveryproceedingsinitiatedasillegalanddirectthe5thRespondentlode. freeze the account of the Petitioner h NO:1 OF 24 u fiptilibp ndqr Section 151 CPQ praying that in the ctrcumslallges Pt"tqg i4 lhe affidavit fi!ed iri quppgd of the petilion, thg Hish Courl may be pl'easeQ !t 91f,it PtaY of- 9ll f d Pl99ee !ns! l: 28 A4 2p24 i"?ty ed bv the 1st ResP-ondent ,Pr lhe 1px pgliod ?Q19 osrding Qispggat ol fh ngs pursuant tg the impugtlqd Q1.{er 28 .04 T DRC. 07 vide Bef No. 4p38 A424Al?97 |prit, ?0 18 e Writ Pelilion aA I IherWisq lhe Peti!ionet y" ?g# 99 q?i".4 M$sF; 19 rp-je %qllt ....,,..'- t$!o PiP""sgi FgSrn 2?24 revPre lgss eng hq#shi B, lA No: 2 oE ?,024 ietltiqp lrnder Seclion 151 CPC praving tha! in the cirqsmstqlges ?t::9 il diI'gqi ' ' rfre aniiaviilib,o in guppo4 of the pelition, thq Flish Coqrt mav be pleaged the sth'BesPgngeQtiooe+reeze the accouQt sf the Petitioner' 10 Qoqnse'| roI !!e pe!!!ioner: sR| ifi,f#IsAt#Ii?'iliixis5'#-fi i-Eri$ Counsel for the Re.gpondqnt Nos'1 & 2: SRI SwABooP ooRlLLA' $p-e-cial^' *""' -Et"-ifr'&iliil uv-.sR! r'ctrArrAry11 51gl"raa e"v"dj"'"r'!li,b+',r".SEii*J';iH:B#351,'di5Ft?Hff A?'uf 'o' ' '- '"Ent counsgl fon fhp ReqPoaf, . SC EqR cqlc qcuns,q!toq$e nggpondqnt No'5: ,' ""':r.'J -z' N".a'lsni otjUiNtc renryfruors, sEf!]o8 i: $rfi; t,, ".iisteo .P.N r 366 OF o24 Petw eqn:ti M/s. Hima Sri lnfra h Ltd' Rep by its Authorised Sionatory' H' No' 8-1: \(til;A:f d;;;;ii -N;d' E;i"']lv,'s[liiili, Hioerabao' Terans:ana -500 008 AND ."PETITIONER I 8t313 ii+"T,E:i-J,H'ff ffi 'JyfJ[:';'':8SI3?##'ffi*-'"r' gf arq rqx 3 Union of lndia, (rep by 3"tiJ'[i11 tnevenue))' North Block' New Delhi Qepartment, S-ecretariat Hvderabacl 'tJ 94 4 Central B lard of lndirect _ P_glicy Wr,rg, C)overnment o, lndia, nainistry oi'f lnance, New Delhi 5 rclCI Ban,(-Lrd, Door N22.s2; iig, Si.';"iidl. CJrtE,o'p-rj',iJlji". .Taxes.and.Customs, (rep. by rts cl airman) GST Kondap,-rr Hyrlerabad, Telangana SOOOSi -"- .,.RESPONDENTS Perilion u nder Articre 226 0f rhe constitution of rndia praying that in lhe circumstances slated in the affidavit fired therewith, the Hign court may be pleased to issue a Writ of Mandamus or er.ry ot[l;r ,pproorui-. *iii ", 0"... ", (a) Deqfpre Nolif catlon No.09/2023-Cgntral .Tax deled g1.3.?O2ii znq Nolificalion !1o.56/2023 Cent.at I'ax dtated 28 12,,?oze'ifegegfpy tn,g ofb, nurBpro.r, ,liq, geclion .r68-4 of the centrar cooos ggir _s"ervigis r,"r a,ci, zo,tz gnp p o.Ms No 118 rTeransana) dared zsB2g;z_A a1d erQ,rrllq,Np rio fr"rinsqn") dated 30.122021 issued by the 211d Reqpgndent upder SgAtioQ 16S_4 of lhg Telqngana Goods prrd Services Tax Act,'p017 ex$nding tf,9- qimifaiion fgr concluding the adjudrcation of Show cAuse nglice iqsug.E under S.fgtlpn i1 "r lax period April. 20lg to March, 2O2O tnt 3j gq.2}?4 as Ultra_vires'-sectipn f OA_n Bf the Central Goc ds and Seryices tax nct, iOtll ,i , ir.;r", iltil,n ;;;; pf the Telangana ,loorts and Serviceg Tax fle!, Zill u,lso;".,;;;;jrirrr *, violative Article .14 of tre Constitution and (b) Set:?sidq imprgned Order dared 39}B_.ZQZ4 qJong wirh pIgcegElpnq !n Fsrm 9ST DRC 07 vrcte Ret No 2D360824138144g al sd,Oinzoiq issuegiy tnq rsr Respondent for ,re t.rx period Aprit, 20t_s-:to'Ua"rgll;t; ,;il;,r;; 4pplication er proc:edinsp anQ wllsur nayiqg ary "rn6rri ,. ,,[ui "rririr, peypnd time, and pass such other erder o, ord"o es tfiq;flon,ple Cl.y.t miy a"em fit and proper in the circumstances of the cqgg, (g) Decfare rhat rh': recovery proceedings'l2itiatgd a9 llregpl and djrecr rhq 6r[r Fggpond"nt !9 de-fr geze the account 91 rne eifitioaer 1 : : ;:: ' ".0 rf,U NO:1 OF 2O24 Petition unde' Se't;tion 15'r cpc praying that in the circumstances stated in the aflidavit fired in supp,rt of the petition, rhe High court may be preased to grant stay of all further pr,rceedings pursuanl to the impugned order dated so.oa.ioaq plong wirh proceecrirrgs in Form GST DRC-07 vide Ref. No ZD36r)824 13gr42; d1.30.08.2O24 issue( bv the 1st Respondenl for the tax period April, 2019 lo 95 March, 2020 pending disposal of the Writ Petition be put to severe loss and hardship " as otherwise the Petitioner will - ' Counsel for the Petitioner: SRI K'P'AMARNATH REDDY AND SRI MD'A-SRAE anrrrio FoR M/s. YAMMANUf,U-EIFI REp.DY cqunsellqr the Respondent Nos.'! & z: sRl $!f[ooB oQB!l!4,.9P-*4^- Govt Pleader tor st i. i"i apsisted bv sRlf'cHAlr|t'Yiflmttli IGF coun=difi'itt" ietpondent No.3: sRl B'M.U.II.EryEE EoB SFI EAPr 'i i.. o*aviEit iiuueh. ov. SQltclros oENEBAL 8F INPIA [.t AN a E, ' tlflet ; ro p $e nel po n d e nt N o' 4 : tB l"'"o$,$': Isii, =FJ gSU*i! fop fhe RggPo4dqnt Ne-s; - $tT : ' N 36 20r o24 F,,.i.fl5rn, Elwar-aha Das Maniyar, S/o Vijay Kuma ffo. Aie'l Survev No'734, Road No 20. rsjL.loi; tetangana 50oo37 , ,4. A"P 1 ? 3':t l 4 r Maoivar, Ased aboqt P9 Y99rg, Pl,o.l Svcie, Baldnag;ir; HYQer:abaq:: Rqn99 '"::i r': ,..gETtrroNEB ';. :' Wril of 'MandePus (eclaring thBJ in lnP B,etitig,n undet Article 226 oJ t!'re CqnslitutiQn g! lndip PraXi4g eir"rrqLn"i; staled in the affidavit filefl lherqwith' lhe High Qpurt h'Y B! pt"u".g'to is*=qu . writ, otder, 9r direqtion mgie narticulallv 9A: i' th! "it1* el e i, f.t"t tne imgugned order vide Reference No 2D360424qq93118 dqlil " iii sglq+ zoza-pa:seo uy ine rst Respondent undgr, the i1 iyitr".ii CggrnCgr nct, 20'17 as beilg vgid' arbitrqry' illegal' wit[gu] jurisdicticn, violative of the principles of naturalju*!:: :e"1,t::11"'nl viol.ative of Articles 14, 19(1Xg) and 265 of the Constitution 9f hdia' to consequently set aside the same and pass such fufiher or olhef ^19:q 'n ' 96 orde( ;) a s this Honble Court circurr sta nces of the case. may deem fjt and proper in lhe That the llolifica.on No- 09/2023-c.T dated 31.o3.2023 a,d Notification No. 5612023-C,t clated 28.12.2023 issued by Respondent No. 2 through Respo rdert No 4 and corregponding Go Ms. No 118 Cqtep 25.08.2021 issued by Respondept lt9, Q wtrigf gxteDded lhe time timrl for Or.Ulnn the grcers, are without afrtbqri[,?I law and ultra virr:s to the seqtion 73(10) of the GST ept1O,17, anQ Qgcrio_4 10gA of GST Act, )0.1'and violatrvrr ot;rrticies 14, 19(1Xg) Zl iOAZAiSof the Consrirulion oi tnoia r: i,::, ,,: - . ^ lA NO; ,t OF 2024 Petition un,Je( {iecrion jpi qpg prr}llq thal in lhg cirsumsr4nses _slarg{ in the affidavit fited i r support of ttre perilion, f[+"n,ni""y,f'ruy b. nteu*q';,";;"; to stay operatio.r o, order viOe Refer;ngp Ng 'Z.gZAOqZqOAg3.t 1G' dared 30.04 2024 passe j bv the Respondent No. i. ,,' ': . 1 counsel for the p,rtition:r, ?ll p.yEryKAIA ERApAD.EgR SRt MD.SHABAZ counsef for the R,ripondenr Nos.1 C, 3;'siii $. iiAEoop ooRlLLA, Speciat jxo" .",,.:i;'.?i"jfl :::;"J":rjiJ::lui5,i,tft Er;g-ta"rr.,"o?Gl"il counsel foy she Re.spondent No.4:t$iiiD6.$i[lc-FER u.q4E, ov. iQr_ rEj-i-o{ 9E ii ei. o i 6I'r n o,n p R A V E EL !( F-gF cPic .. TANDES, sEltltoR r W.P.NO: 36705 0F 2024T--: Betweeo: 3ffi:ffi1rf3ili"il;t"::o_B1s p,r He, t-3-zTtz, Hill Stlegt, Banig9n1, AND ...PETITIONER 1 The Slate Tax Offir;er, Mahankali Street: Rp road 2 Circle. Secbad Division, lommissioner, Mahankali street- RP road 2 circk-', sec,bad ' #rt flS;'Ttt 3 lli9glrissi me-r of State-Tax, The State GST Departmenl, State GST , ffIsl:?"J?, flT;: ;)"rpatty, opp to 6"noni br,iJ,iil iivo J,X6""0""' Rep' by its Principal secretarv, he'1Ji'e"rcrl Department. H roer.oa} 97 Finance, North Block, New Delhi-1 10OUl

5. Union of lndia, Through Joint Secreta-ry Department of Revenue' Ministry of ...RES'ONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, l!''t l'lSn 'Q9'"t 'uy pleased to issue writ order or Direction mole pprticqtqrly ,o-!9 in tfe pgturq ot WRIT Of MANDAMUS, declaring' (A) That the impusned orders vide reference Uos ED39gfl241??413^d.aled ?o M ?g24,20360924131 7472 da.ted 2e l4 ,2!024;an, +"e89'_tff,],',f ,i1t:: xO.QS.2Q24 a-nd Shpw cause notices vi{q refergncq Nos' fDqq9922'Q31991q o"t"o qo.oe,i 022, 2D36W240606000 oateo 2s,d5ZO74 and 4wbg'24o9621'4 'B pateo dr.os 2o 24 cannat be sustained as rhe imp1.;snqq o'g,q{? 11{ !i:V "iytl potic".lr," pnsisned i.e was neirher disitafly piong$_nor'."r!Xl_,!lg_rln i- signaturg as envisased/gpecified undet rule 26(3) 9f cg?T r!l9s' ?!1I and're to (e) r.fiat alternatively, the irlpusned olflers vidg rQ{$FncQ t!gS' i o * oui or .r ) 41 4 s d a ted 3 o eB 2o2 4, 2D 30 0824 1 3 1 7,,47:? d e:.ed /F :: :8 :!:: ?n 2D360824139 142G dateQ 30.082924 and show cauqq nolig.es te[gre4ce 1;9q' 2D360Q220qx531S dated 06 oG 2022, zD36o524qoooQ90 g?19d ?9l?5,?Y ?nd zD36O5?40g62148 dated 310520?4 were q'arred oy lihitatipn vi{g NN ggtzv.z?: cT,'dated zi ol zpzs and 56t2O23-CTl dated 28 1'l '2Oi? ang are ts pe 9'9t-asig9 p) rhqt, a[ernarively the impugt]qd ora91q pg9sed sol-qly o4 qgcclnt th?l pelitioner hq! pot filed a replv cannst p' suglgine!, heft l|g '?!'lBI i" rernlllFg back tq the ploper Qfficer for re-adjqdicatioo' d' : lA NO: 1 OF 2024 Betition under Section 151 CPC praying that in the cirgumstqnpes qtatqfl in the afr;;avit'filed in support of the petition, the High Court may Qe Pleased to gyspenQ the operation of the Orders in Fo44 GST DBC-02 110"1'.e1"'"-n9e,N9s: 7D?6oA2413s4743dated3o'o8'2o24,2D36o824131'o:'*'U:^:n:O:^:'::,'"0 2D360824139142G dated 30'08'2024 issued by the 1st and 2nd Respondgll' passed for the tax period 2O1g-2O under the provisio ' ,n{o ?n rrndpr lhe nrovisions of thg Act. 98 Counset for the petitioner: SRI JAI KISHAN SOLANKT Counsel for the Respondent Nos.1 TO 4: SRI iWanOOp OORILLA, Special uy snt i.cnarraruiniiha-N-, itp -Tax_a:"1:L.d counser for the Respondent No.S: snl a.MdxHeh.JEE FOR SRr GAD| PRAVEEN KUMAR, Dy. SOLtCtToR GENERALOF rNola Govr pteader for state W.P.NO:3673 o oF 2021 Between: Qwarala t as hlaniyar, S1o. Viiav K Np AZ, Survey lrip. Z3a. n'o,4a' Hangareddy, Telangana; F0003,2. ' 't 'l' ANB lpar jt{a4iyar, Aged about 59 yeprs, plot NS.,:' ?0, Svciq. -Batan"gil tiiO!ii6"j; ::.lEr.ryloNE8 'I[",.flTf ,f ?,ei,ru..",iit?:_ffi&crH#;n:t:.#ffiJ,,"",, 2. Qnion'of tncria. Miniitri ' New Delhi 110 001 I ' S llate of Tel rngana, Through pri4cipqf gs6Ltary to Governme:nt, Revenue ' |,.'i:l'; 1,3t1,#l l3*:?'*" ail ili;6;; ;63? p"'ri.v inuj, id rvew oe rrri Uepartment ( Cornmerciat. iax), HyrieihFiO, iEiJngana_ r r o or) t .,.RESPONDENTg Petilron uncer Article 2?6 al lhg Cgngtitutign of lndia pra\tng thar in the circumstances sta:ed in the affidayit filed therewith, the Hrgh Court may be pleased to issue a writ, order, or dlfegUon moJe particufar,, on.",n ;";;';; Writ o, Mandamus leclaring Tfat llte im:ugrred order yigg ReIEIgnce No. 2D36042409243gg datgC 30.U2024 pqssed FV qq rs $g.gnogdent undeJ rhe provi;lon,s'g{ cGST/rGST A,ct, 2o1l Qs b6iig v916, lrbitrary. iltqg3l, witfrout jurisdictiorr, viofalive of thg principtgq of natural justice apart rrqf, o"ing violalive o14r1 gtgs 14, 1g(Xi{g) gf the Constitur,o, or rnoi",'anJ "!a2os to consequentty set aside llru ggm" ald pa5s rr.n rrnn"rtnr. "*;l ordg(s) as this HonoraQlg Court may deem fit and propel in lhe circumslances of the case. r " I That the Notifi:atic'n No. 0g/2023-c.T dated 31 .03.2023and Notificarron No. 56t2023-C' dated 28 12.2023 issued by Respondent No 2 ,n.;"i Respondent No 4 and corresponding GO Ms. ," ;;;;r;"; ,; ;;.;;; issued by llesoondent No. 3 which exlended the time ,,r, ;;";;;; lhe orders, are without authority of law and ultra vrres tp tne sectioi "; 99 73(10) of the GST Acl 2017 and Section 168,4 of GST Act' 2017 and violative ol articles 1a, 19(rXg) 21 and 2Q5 of the Constitutlon of lndia lA NO: 1 OF 2024 Petitiop undel Section 151 CPC Oraylng thal in ttle cireqmstanges stated irl may be Plgaseq to Elay 3{9. datqd- 3a041921 the affidavit filed in spppqrt of the petition, !F,8,''g! operatien of order vide Reference No. ZQ360f3 passed pV th=e flesPgndqnt No- 1' 40924 .'iir: CSP4 counsel for the Petitioner: SRI P.VENKATA RRAQAD EPR SE!lilP:qHA?Y ;;;ffi i;;;ii;;:::r.','3*+:::*,:,.'f ii,gt6t?6?r?Hrtriil"^iji"t so,n.Er-ro,rheResJ,Roiid;I""i:,,;ifl B#g"SlrffiE$.fillfflfiiil*r^ SENJoB ' counsel fo; rhe Respondent No.4: SBI ogu[litc EE:R!!ANqE?S, sc FgF cBlL W.P. NO: 36759 OF 2024 Between: Shehnaz Traders and Exports Pvt Ltd, .+-3-77Q' nl Slreqt' Ranigun!' iiJe,jnaa Disr , l etangana-03 Bep by ilg Diiector ' .;'::, ,..pETlrtoNEB : AND : : .. :. 'i' - i,=

1. The Assistant Commissioner, Mahankpli $tregf RP road 2 Cirqlg z in" iJ,i'rnis-.in"r bistrt"-iur, rhe g1ale G"qI PEP3lPeJLPjil"^^Gpr - Co.mlssioner Office, Nampally, Opp, 19 putt{ni Bhavan-Hyoe',?P?:-' a. in" State of Telangana, Rep 6y its Pririgipal Secrglpry' Bevenue (u U - Obp#rirent, HYdeiabad 4 Union of tndia, Throridh*Joint SpcretalY, PepErtmeFl of Revenue' Ministry of FinanQe, North Block, New Delhi-1 100!1 " .' ..RF9PONDENTI fetition undel Artiele 226 of tle CoDElitutien ol l"di9 l:yig thal rn lne circumstances stat,ed in the affidavit filed therqwith, lhe High Qqurt pay be pleased to issue Writ of Mandamus or any other appropriate *t1t o' order or direction declaring (a)That the impugned Order vide rgferenge No' 2D36o4240826962 dated 29.042024 and Show cause nolice vidq Jeference No' Z1360622031516Kdated06.06.2olzcannotbesustainedastheimpugnedorder and Show cause notice are unsigned i,e. was neither digitally sbned nor verified 1 't 00 through e-signal ure ;rs envisaged/specified under rure 26(3) of (IGST rures, 20i 7 and are to be set-aside or (b)Thal, alternatively, lhe rmpu 3ned Order vide reference no. ,Ztt360424OB26g6Z daled 2910412024 and Show r;ause notice vide reference No ,a1t360622Q31516K dated 06.06 2022 were barred by limitalion vldg NN 09/2023-CT, dated 31103t2023 and S6]2O23-CT daled ZBt12t2l23 and are te be set-aside (c) -ha!, allerqativ,ely thg impugned orders passed :;olely on accoynt that petitioneJ h;rd not filqd a reply gannp! pe sustained, hen<;e, the matter iS remilted back to the PropQf Officer for 1e-adjudicatign lA NO: 1 OE 024 Petitiq! gn,Jgf SeEjipn 1?1 p,gp prayjllg thal in the cirqqms;tapces glatqd iD fhe affidavit fited in supBort oJ the pptition, lhe High Court ma7 be ptgased !g guspenQ the qpe'?ti9n of thq Ord91 in Fprm cST DRC 0Z vide ,uf"ren"u Qg; 2D360424O826962 dated 2gtl4t2o24 issueQ !y the 1st Responrtenl, passed for thetaxperiod2o1).1gunderth9prgvisionsoftheAct Coqnsel for the P,rtitioner: SRI JAI KISHAN SOLANKI Counset forlhe R,?sponqent Nos.1 TO 3: SBi swanoOp ooRtLl-A. Soecial . Govr pteader for State Tax-a:.sl?!"d by SRI T.CHArraNia iihIN.l-aip Counsel fol the Respondgnt l{o.4; ghf e.IVlUKHen.rEE FOB SRt r3ADt PRAV,EEN 5UIUAE, Dy. SOL|CtToR GENERA|. OF tNgtA W.P.NO:367 30F 2024 Between: M/s. Bukm,nr Steels. 4-1-97p, []8:i:*o relansana- 500 00 1,'epre;t;LrA -il-,r'" -C ; aOg, Ahuja Estate. Upasana Btock, AUds, F*tn,ii "b,'rYi'illri'ro . AN? PFTITIr)NE :-PErlIoDlEB 1, Deputy Comnrissioner (ST), Abids STU _ 2, Abids Division, Hyder:abad, Telangana. 2. The State of I elanoana, Represented by its principal Secretary, Revenue Department 1r ;omnierciar Tji;), i"t16j)i, s.Jl"tu,,rt, Hyderabad. ...RE:SPONDENTS Petition unde Articre 226 0f the constitution of rndia praying that in the crrcumstances stateC in the affidavit filed therewith, the High Cgurt may De 101 pleasedtotoissueaWritororderordirectionparticularlyoneinthenatureofWrll of Mandamus setting aside the impugLned Assessment Order passed by the first respondent in Form GST DRC - 07, in Reference No ZD36OB2414B8611' dated (CGST amounting to Rs 31 OgIJ24,demanding lax amounting to Rs' 1,52,902/- ' of law IA NO: 1 OF 2024 Peliriol under Section 151 CPg pt'Iilg thal in ths cirpumstances qlated in lhe affiQavit liled in support of lhe petilian, tli Fish copfi may be plggsed mav he pleased to pending disposal or thc w[ii Petitlon gtant qtav of all lurtner proceedings arrsing in pursuance cf tbe imPpgneg AsggFsmgqt OlQer pgqsed bv N9'ZD3OQB241f8861l' rhe {irs! respqndent in FqJm GST aRQ ' O!, ig'Re(gre'lgg Q9t9o -3 ! Og. ?024, for the tax periqd 1019= pg' Counsel for lhe Petitioner: SRI S.9UBI BAFU ffi ;;:i i; ;'# ;.:; ;;;;#i sRi s]ft mi)*d3-osnr LLA' spec ia I eovt P rea der : r" sh;;;;;;;Ji'i't"a 6;y-'$mi'cuAiratiYe IIBAN' AGP W.P.N :36 60F 2024 Betweqn: M{9 Dtnegir Fillins Station, Survev No'79/P and.8012r.Rai D::* t1;y'[Xb1 ij[',s,*lt'i?dB?"*r?,'Y.,''83:'?*5it"ffi 8"'li'lff iy*Jr,n.iov-- ...PETITIONER ANq 1. Agsisfanl Commissioner (ST), Madhapur - Vl Circle' Madhaput Division' 2. Assistant Commtssnner (ST), Madhapur-lV Cirole' Madhapur Division' Hyderabad. Hyderabad. 't02 3 The Stale of .l:langana, Represented by its princrpal Secrerary. Revenue l;epartme,rl (Commercial Tdxes), Tetanlana S".iStonot Hyderabad. .,.RESPONDENTS Petition u,der Articre 226 0f rhe constilution of rndra praying that in the crrcumslanceg s,ated in lhe affidayit filed lherewirh, the High Ooqrt may p e pleased to i5rsge ,l Wit g1 prdel or directio4 partcularty one in the nalure af Wril el Ma4dap us tfttinq 9s'de Jhe impr1g.19d Apsqssmenr Order pas;s ed by the respondent I! Form GST QRC. 07. i4 Refere4ce No.2D360824 j6!8Q45 yide p rN No€SI/3 6AAD emgunling tg Rs';I,73,???/-. (cogl amppDting to Rs 2,86,6.1 l/- ptqS TGSn amoun!!{r9 !a 8s.2,fl9,6.!1[), fgr thg t91 pe tlg{ 2019-20, that have: fgen gProgg in the GST portal Wlrhout either physigellV QaI digitally signed whi,qh is cgDlra rhe Rul.e 26 (3) lf lhe -qcsT RuleF 2017, as rllegal ,arbitrsry qb initio Vgi pontrary to thg proyisionq of C9ST $Cl and ,[yles, 20'17 lnd TGS]'691 aDC RHle$, 2017, contrpry tc lhe lgw hid Qo]ryn by rfre 1udicial pronouncepen! of ![g Honourabte tligh gqu(s of eelhi, Bombqy and Andhra prader;h and wit[atJ authorily of law, i1rc8n024 iaising a ,. -., i.l a q r- r9 n t IA NO: 1 oF.2A24 Petition und.p gsgripn 1p1 qF-q praying that in th* crrcumstiroees stated in Ihe affiflavit {ted irr suppert gf the pJtition, lhe ttigh Courr ryay t, pf_..Ar"i tu Pending disposal cf the writ petition. suspend rhe operarion oi t,e impugn;i Garnishee [gtice / Rqgoverv Ngtige issued by the second r"rooro"ni' int Re{ere4pe No,06/GtjT Arrearst2O2!-i. Oated 17t12t2o24. tor the ta< period 20tQ; ANO:2OF 2024 Petition under section 15', epc praying that in the circumstarrces stated jn lhe affidavit filed in supoort of the petition, the High Court may,r r,";;;; pending disposar of t1e writ petition grant stay of alr further proceedrngs arising in pursuance of the lmgrugned Assessmenl Order passed by the first respenderlt in Form GST DRC - 07. in Reference No.2D360824j528045 vide Dl; No GST/36AAD.E337,B12Z2/20. dated g1to8r2024.for the tax period 20.r9-20 : 103 Counsel for the Petitioner: SRI S'SURI BABU Counsel for the Respona"nisi snt sWARooP ooRlLLA' special gqYl P]t^'i"' ro, st,it iti'ssisted by SRI T'CHAITANYA KIRAN' AGP W.P.NO: 36786 0F 2024 Between: lrl/s Dinesh Fillinq StatiSn, SUrySy N Viilaq". swerilingampally vj!1e99'. GpidGnteo ni i6 Piopridtor,',$liEdd ':- - ANP a Pan Maktha 500 049. Reddy ...PETlTlONE8 1 . Assistant Corrlfnisgigler 2 ASsistant Cqrnmis$ioner 3. The Stale of Telangana' Dgpartment (Comrriercla Hvderabad {SB:Mstl3pillR"c'p'#itr#3fl reprPfiqnted by its Pfincipal Secretary, Rgvenqe I TarF*; TelE;1gpna $ecrelarral ]i',i'o,tlo.,1io'o ...RESpoNDENTg PeritrpQ under Arli.cle 2?6 af !h.e Ceqttitutlpn of lndia praving thEt in thg circumstancqs stated in 1ne affidaVi! filef ifereyitn' the High Court may be qne in the nature ol Writ of pleased to is9ue a Writ ot Order or $irgctioq B9rticqlarly Mandamus qetting pside the impHgned 4t!.8*Tf" Qrder passed bv lhe lirs! respondent in Form GST DRC;07. in retefPe l$p.2DQ004240941997 t: N o G 5T13644 DP E337 SAZz2l 1 p, de!e{ 30. g ?0?"i the rebv tu't':-n- I "1: jj rax amounting to Rs.32,45,241{-' (gg9T aqPyntiqg to $s'16'22'6101' OtUl rG9l urernins t9 Rs.1o,?2,o2Q/-), qnd etsg p"ngiiY of Bs 3'24'524/' (cqsr a-qounlinq lq Rs.'1,62,262l- plps fGST argou;lting'ii Rej'62'262t=)' tn" 1613ling lQ ns.as,Os,zoOl-, ror the tqx period ?q:19-1g, !$9t hpve Qgen uploaQed rn l|le 99f tnq $uts !p portar wrthout either phyqiqallv por (igilallv (3) of the GQST Rules fo17, as iihgpr ,q1[i1pry' ab initio vreid' qe-ntrary to t'[q Act and Rules' 2017' gonlgfy provisions of CGST Act ald Rutes, 2o1z io tne tqw laid dowl ny ihe i'oi"i"t pion*n"it"nt of the Honorablq High Courts of Delhi, Bombay and Andhra fradestr and qitirouttauthority of law' ?i,99"d ,yhi"! !s centrarv !o '9,0 1cS1 rTide DIN IA NO:'l OF 2024 Petition under Seclion 151 CPC praying that in the circumstances slated in the aflidavil filed in support of the petition' the High Court may be pleased to 104 pending disposal of the writ petition, suspend the operalion of the impugned Garnishee Notir,e / Recovery Nolice issued by the seconrJ respondent Reference No.06/GSr Arrearst2o24-5. dated 17 12.2024, for the tax period 201g- 't 9_ IA O:2O 202.1 Petitipn pnCg[ ,Section 19j Apg praying thal in the circumsla p he affi avit f led in supPort qf the etitio4, lhe High Court ma -QI dispggal lhe yyr;1 Petition grant slay of ql ru+he PeqPing PyISua+|e eI the iFlpusped Aasessmgnr eldgr paFsed by Eprm .€Sf pR,? - 9L, io Reference No 2D36042 NQ.GS,TP6&"1OP|:OA79BZZ2h9, dated 30 04 2024. ror the n ,,: v- p r plqcegdiegs i.Iisi 0.9 iq the firsl resP--98d"PJ in 40941s57.. vidg PIN ' tax perigp ?O1g*rtg t-;' Counsgl for the Petitioner: SRI S.SURI BABU Counsgl for the Reqpon{qnts: SRI SIryARoO"p OOllL.lt Special Gqvt pleadtgr f9r state Tqx assisred by sRt r.cHAriaruva lnFlti,6aB , W,P.NO: 36? oE 2024 Betreen: Pwaraka Da:; M6p;yrr,pp. Vijay Kumar Maniyar, Nged.about 19 years, plgt B'i;saiioii t"joiiii"",stioo3i- '- -'' -'Je' sarqnasari m"{4 Np 9f, St1rv-ey N-o. 734, nGa mlr.'iij,'3* ANo 'r'FEI!':T1o#r'E

1. The Assistan- Conlpissioper, (state tax) Fatehnac :: Bri:rf1,U.,q1,$$tg3:ff{,;;,fi'*iit Fr4ff,l,fs: 1 "' i Hlft"E'dl9i?b%8lt!" 4 $tate (if relangana, Thro.ugh principal secretary to Governmen t Revenue lJe velrus _ PPpartment (Oommerciat Tax), Hydelabad, i;6;g;; ' -' r rr I ru: I ( t ,?i[fl,ptT*;l,ltfJi?? rads jiJ cuiffi;, G5y?,;ricy wins, r.rewpal2i or Finance'Repreieni"o bv its secretary: Nofl.r,' Blqghr ...REiSPoI,DENTT$ Pgtition under Articre 226 0f rhe constitution of rndia praying tt,ai in tne t;"y tu" circum$rances state J in the affidavit fired therewith, the High aorn 'a pleased to issue a writ, crder, or direction more particurarry one rn the naturetof ..'' : Writ of Mandamus cJeclaring that the :' ' 105 That the impugned order vide Reference No 2D361223072304P dated 3111212023 passed by the 1st Respondent under the provisions of CGST/TGST Acl, 2017 as being void' arbitrary' illegal' without jurisdiction, violative of the principles of natural iustice apart from being violative of Articles 14, 19(1Xg) an! 265 of the Constitution of lndia' and to ponsequently, set asiQq the sqme and pass such further gr gthel orde(s) 49 this HopourgQ!$ CaPB may deem fit and proper in lhe ciqcr,rmstgpges qt the Pas?. ated 25.9Q, ?021 daled 31 .0}2m9 isige+ ^ . RegponQgPt \q. 3 ![roug!'Res4f,tqe4 No 5 ang cortqsponding QO eeq by ftespeqde4! Uo. q8i8! Ms-No. 148 4 exte nded lhe tiql!e lir4rit fgt eassiP g'the oraers, are WithQUl autborily p, law and ultra yires lo t[9 qectip D 73(10) ol the GSr {cr 2P17 3t1{ sgc]ion lqBA 9f GST Ac[, ?.017 qqg violative of arlicles 14' ts(t)(g) ?1 and 265 oI the gons-titu11gp of ladia and/or pass such Iu4 per or Qlhgf q Hon'ble Qout may deem fit and PrQper in tbg ordgr(s) es thi circumstaDces qf the gase T That i4npugnqd re$every notipe issuefl in Fprm DRC-I3 6a199'tO'Q7 29i?4 issued by the fiesppndq4l No'l fo the Responde-rlt Ns' ? upder !!9 pro,visiong of $$STTTGQI Act' ?9.17 aq being void' qrbilrary, ittgqq!' wi,tl-rout jurisdic-tion, Yiglatiyq 9f thq Blincigles q[ natural iultlge aPPrt IrQm bqing viqlgtive ef Arliclee '!c, r?{lXs) qnd flQ5 cf the Qonstllytio0 tl lnflis, and Io caFiequently $el asrdQ lhe 59me ANO:1OE 24 Petitiql under SeQtion 151 QPQ prayipg that in tle circumstanees sjateq i0 the affidavit filed in quppsrt of tfre pgtition' the High court may be plepsed plealgd to suspend i6lpugned notige issued in Forrt: DRC'13 daled 1Q1o7t2024 ig'sued by the Responflq6t Na.l to tf.re Regpoqdent Na' ?' IA NO:ZOF 2024 Petition under Section 151 CPC praylng that in the circumstances stated !n theaffidavitfi}edinsuppor"tofthepetition,theHighCou4maybepleqsedpleased 106 to stay operali tn cf order vide Reference No 3111212023 passr)d b.7 lhe Respondent No. 1. 2D361223O72304P dated Counsel for the l)etitioner; SRI P.VENKATA PRASAD FOR SRI MD SHAqM Counsel for the llesponde nt Nos.l & 4: SRI SWAROOP OORtLt.A, Speciat Qovt Pleader for State Tax a ssisted by SRt T.CHA|TANYA K|RAN,iAG : ' Counsd fo1 lhe llespondent No.3: :Ir 9.My{HERJEE FoR SRt SAD| PRAVEEN KUM AR, Dy. EoLtCtroR GENERA-L0F tNalA Coqnsgf for lhe Flespondenr No.5: s R'^?ory!I 1 g - --9"+".1 t"++e Flespondent t{o2: iJAN DES, selijoR ": LE_R sc FoR CB|C e .F.NO:367 90 FJ8?4 pet.weqn: .[{..{s. pipesh Fiiling Station, Suruey No.79/p : ,\i:il;i';' js,1{,i,1dg,"n,1y'v,les_6,-n;1s",*1f,%"Hr?Hlqe"t?by"5lH rgpres€nted by its proprietor, Sri Eddula CiengaiReddt Di*sh F"d-b. !. AND :':PETIJIONER , fii:,:i8B:Soqrmissioner (GSl FAC, Madhapur DC office, Maflfrgpur, issioner (sr), Madhapur-lV circle, Madhapur B!y!9io51, ' fii:'*:8:8o'nm 3. T}re Stale of Telangana. Represented by its principal Secretary, Sevgpue Q'epaflmsnt r Comrierciat T;r.t, i;6;6;,i, Se.r6ilrLi,-Fifi ;-ji.hH;:1,"' RF:tPouDENrIg ,; .' :il: ji ",, " ;l:::ff ',',, ffi ,,,.,,5e,:':0": :H j. ^,: "f i;;, ffi ;'i: : : pleqsed to ,S:pe a VVrit or Order or direction particularty one in lhe p4lgre.$W1f of Ma4dapus qgtting pside the impugned Assessment grder passed, O, iI" litB! respon$ent in Form GST DRC - 07, in Reference No.2D3612230736A.96, ViOe pinl No.GST136MDPE3379B2Z21.| B. dated 31.12 2023 o1 !4I amounting to Rs 5 62 !t73t-, (CGST amounting to arnounting to Rs 2,64,451l-), for the tax period 2017-1g, that have been-uproasgp l:' lh: GST portal wihorrr either physicalty nor digitalty signed which ,, "Oarf iO the Rule 26 (3) of the GGST Rures 2017, as,regar, arbitrary, ab inilio vgid, contrary'lo rhe provisions of CGST Act and Rures, 2017 and rGST Act and Rures, raising a demand Rs.2,98,122l. pluq 107 2017, conlrary to the law laid down by the judicial pronouncement of the Honble HighCourtsofDelhi.BombayandAndhraPradeshandWithoulauthorityoflaw. lA NO: 1 oF m24 Pgtitigl undel Seqlion 1P 1 CPQ praYing that in the circumstan"ces Etatefl in the High Court may PP PlggseQ !e the affidavit flled i1 suppsrt of the Petition' pending dispgsal o-[ the Writ Petition, suspend the oPeratioo of ltrerTp'g9, * Notice issued by tle second fegpoQ,.,9 en Garnishee 0tice / RegOve Refe rence N9. 06/Q$T AeLe ar sl-2024 - 5' dated 1712.2024, for the t?I perigd 2${7.1 18 NO: 208 RgtitigE undP6 SesJipn lt 1 CpC praying tha| in lhq circumslgTlges Ft.tP$ !l] 15e affiflavil filed ;p support of the petition' the High court may P9 ptg.gsef, I$ pending dispgsal of lhe \&fit Petition grant stay of all further prpceedi4gs pliisiqg ig pursua[ge oJ the ippugped Aqsessmenl otder passed by the first rpspondelt iD 9V, in flgference No 2D3612230736290, 'id9 9l$ Form FST PRq No GST/36AADPE33.79QZZ2I18, dated 31 1 2 2023, for lhe tax Perigd ?01!718, gounsel for the Petitio4sr: SRI S'SUEI BABy'- - -, cou nspt f or the Rqgpon#r;; ;i; 3i'vanool-ggR I LLA' S pec ia I gevt Pleader lcr st"#;;;;Git"a bv sRr r'd;l'riAfiin xriihH"[oe' W.P.NQi 36 oE2 BetwegF: Ri,",B+?rdilf "iffi ',XtrJ35[ ,^fl iilri1gliedoi' idtangbna, 500037 AND :'#:"JfJ; jn33,3Hn1,:'ff-f#;Sl3l .,,,pE1TloNEB :' ,' 1il,#**,i;ffi fl*tt'riili5f,;lj3x,i{J;F.,*3ji:?is'i$3ffii1",'n' .^ ,:^r,6rnrhanr Revenue 3. State of Telangana, Through Principal Secrqlarv lo Government' Revenuu N.* Delhi - 110 0O1 Department tc om J#i Jr"il'),' i$i""';b; J ie )i nsana- 1 1 0 00 1 108 4 Central Bc,aro cf lndirect Taxes and Customs, GST policy \Ating, New Delhi rep by ils,lontnissioner ...RESPONDENTS Petition u rder Articre 226 o! rhe constitution of rndia praying that in lhe gircumslances s:ale(r in rhe aff idavil fired therewith, the fligh Qgurt may be iSSUe a wrrl, order, or direclion m91e pgrticqlgrty qne jn the narure of a l,:.1.:1 -to That the rmpugned order vide Refgrq4ce No. lD36P.824Jf,1!09) d4teg 2$l08ln24 passed by the 1st Beppo4dent undpl the F rovigions of -.=.'-'-- CGST/l GS-t Act ?017 as being vgjd, erbitrary, illggat, withoul jurtsdict on, violative pf the princiRle$ of natural juqli€e aP,qg trggn bS violative of lrrti cles .14, 19(1Xs) apd p65 9f thg Congtilutiql gf lq1{ia, g { to cons -.gu€ nlty set aside the Qarne and p4ps Spgh f."U[her qr qlhef orpe(s) as lhis Honourable Cqgrl may deg.r;t fit Bnrl psoper in the crrcumsl an( es of the case_ 99 n That tf-re Notrfir:ation No 09/2023-G,T datgd 3.11g3t}g|3 aqd Ngtificalioq Ns. 56/202:r-CT daled 28t12t2)23 issue{ by Bpspgnderl .ry9 4lrrrogg! Rsspondent No 4 and corresponding Ge Ms. go. 11g dalpS2ilgBtZpZS issued br Respondent No 3 which extepde{ }he lime tlr{il for p".gilg the orde s, are without autbority qf law and Ultra Vires'!o the seclign 7Q(r0) or rhe GSr Act 2Q1z an( Sectisp 16pA of gsr 691 ?g1?-. qg violativrr of arlictes 14, 19(1)(g) 21 apd 26s of !!e eepgtitugin oil"o;q, ,' ]A NO: I OF 2024 Fetition under Section 151 CpC praying thal in t[9 cilgpmstg4ges Ftateg in the affidavit filed ir supprort of the petition, the High Caprt may Ue ptgasej to Sfay operation of order vrd,-= Reference No- 2D360 g24121405r aabo zai,toatz:qzi counsel for the petirioner: sRr ,.,ENKATA pRAsAD FoR sRr MD sHABAz coqnsdr ror-the Respondent Nos.1 a s' siiswiid-ob;il1'ffi;J,ffii# aylsled ii sni' r. c xerrar,rva ri r ni N-,'ic p Counset for the Resoondent No.2: Snf e.UUXnEnlEE FOR SRI GADI Counsel for the Res,onctent No.4: sni o6Ulf,rrc iERNANDES, SENfoR PRAVEEN.KUMAR, Dy. SoLICIToR GENERAiiiF.IT.TpIn G ovt ptea der f or sta te , -Tax SC FOR CBIC 109 WR]T PETITION NO: 3 6837 0F 2024 Between: Duraraka Das ManiYar, S/o VijaY Nb ti7. Survev No 734' Roa Rbns#-edov' I cilangana' 5ooo37 Kumar Maniyar, Aged about {9 yqqrs, ploJ "E;;id""B;6naseqi Hv$ere-!-a i'ir;'' i0, ,91 AND ,r'3Er'l.IolF'! ": l:' " 1 z.

4. e ta C tss ner, F Circle, HYderabad NH tD i-1_1 ra, tMtrR P00 Te ( oJ Fi nance, RqPfege nt-ed na, Throug h PrinciPa I Secretary rcial Ta{, Hyderpb ad, Tela rect Taxes and Custqm S,G BB[, ry,N*J.! to9 STP overRmeQt, F"',?l':q a-110 00'1. olicy'Wing, !!%P.Bi p C siT m rsslqner PPoSPE$.Xt Fptitien under Article 226 or the constitution.or to'l,,1':*I!..T1: lhu ...R8 cir"pmp6"r,qgs stated ir! the affid?vit filed lherewith' lhe !-!!gh ptease{ to iggue a lyrit, otder, or direction more particularly one'in tlf "-e!y* P.J i Writ of |tlan$gr'nus declarilg ?.1'1^.fl:' hU i, T,1* the inpusned order vide Reference No ZD36Q82411g*lt_l?l$! 2Z,[B.2O?+ paqsed bv the 1st Respondent undal th!..Brc:E!"T sl CG^qT/T9$T Act, 2017 as bqing void' ErbitrarY' i!!tp"]' witBgll! juri$diction, viglative of the principleE of natulal iuslige qgg{r:?q^qqilt vielptive oJ Artisles 14 1e(1Xs) aDd ?65 or the conslitutSgjllefi-fltt .'p9"""--91,ently set aside lhe Eame and pags sush l!+I"t fl lle! or{E(s) qs this Honble court matl deem fit and qiqnep in' lll! ciJqYmstgqces 9I the case' Nglifi"Alig',l ' ii. That.!le Notification No 0e/2023-qT dated 31'03-29?3 ?.qE ru".tiorzo?g-cTl oateo 28 't2 2o23l5sued bv u"t*::".11. l^3::'qI9! Rqqpondept No. 4 and conesponding Go Ms No l l p '"'99 :tpt-':li| isgued by Respondent No' 3 which extended the time limit for passilQ the orders, are without authority of law and ultra vires to thg secligQ 73('!O) o! the GST Act 2O17 and Section 1684 oI GST Aat' Qp17 pn$ viotqtwe ot articles 14, 19(1Xg) 21 and 265 of the Constitutien of lndia' lA NO: 1 OF 2024 110 Petition u rder Section 15'r cpc praying that in the circufi)stances srated in the affidavit fi,€)d rn srpport of the petition, thg High Court may ber pleased pleaseQ to stay operatrrn of order vide Refelgrlge llo 2D3608241155492 dated 27.08.2024 pas;s:d by rhe Respondent No. 1, Couns Couns el for the l)etitioner: SRI P.VENKA el for the llespondent Nos .'t. B 9: s G_Ovt Plearler for ounsel for the fleSpondent No.2; SB!8. PRAVEEN KUMAR, Dy. ounsef for fhe Flespondent No.4i 9R c c RA DFORS RI MP qHABAZ oo ooRlLt_A, $peslFl .c A E o Rl! BIA EN H F$,.S ,AGIP c W.P.NO:369 10 0F 2024 Between: M/s SMFI Burrtters private LimiteO, plS l,lo 7g, 5th f,locr, SMB House. Nasarjuna -trls puniaor rtta, Hlrot#[f[' _r:sod' pa2 h"prd;;i;' ;"r"ji. Hi{ifl :1%"i'si';idl'["'?'sliul?8,]fisf i,;i;l;iiiianzlilin:: Hills. Hyder: ba,l --500 033 ANQ .,.PETITlONEB K Abids, Hyderahad - ntmissioner of Qlate pleX,Abids Rqi nangg,

1. The Dsputy rler-n qlrsstoDer of State ushal Complex, .Co 2T he Assistant Division, Ma 3. Union of lnd 4. Siate qf Telarr 9an D, pa(ment Jom 5C gntral Boar({ of I Rep by its Commi yur Kushal COm i,r, Ministry qf Fi New Delhi - 1 10 001 a, Thropgh Frincipal Secretarv to G rnercial Tax), HyderaEi'0, fEAncidh ldrrect Taxes zind C.n[1fims,169f p SStOner .l .t)' d utla Division SIU-3, M.ayut 00'! Srinagar golony circlq, funjBgutta . 500 001 its Segreta ry, No 4h Blgck, ovelnmenl, ffevepue a.t olicy Wins, {er1 Dethi, ...RESPoNDEl!TS Pelitiqn under Arricle 226 oI l\e Cgng_titutign of fndia praying thal in thp circumslances state.d ,n the affidavi! filed lherewith, lhe High Court may Ue pleased to issue a v'rit, ,rder, or direction more pTrticurarry one in the nature of a Wrll of Mandamus d,)claring That impugned Show Cause Notice (SCN) in Form DR(l-0.1 beaflng Reference No ZD36O222O13ISIE dated 17 02.2022 issued by Respondert Ncr 2 under the provisions of CGST/TGST Act, 20.17 as 't1'l in the circumstances of the casq' in Form GST DRQ-0Z vSe Rq! t'tq, 2D399-9 24152q0-?1 024 passed bY the 1 9t ResPondePt ugdgr thg ItoIition.q st Aqr. ?0't7 Ps bPing vPid, srbitr?U, il[egat" withpUt being void, arbitrary, illegal, without iurisdiction' violative of the principles ofnaturaljusticeapartfropbeingviolativeofArticlesla,lg(1)(g)and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other orde(s) as this Honble Court may deem fit and ProPer ilnPuoned order ' dalgq 31.Q82 c99T/rGSr ,ut!fiq rclron, vlOlat-rve of the Princip visl4tive q{ Artigles 14, 19(1)(g) AD 265 pl thg Cons[itutigq 9] I to qqnsqguently set aside the Eer.rre apd Pa$s qUSh Q#"' EI e-tt:r orq.g(s) as this Hgn'ble Qou( rJ.lay pee6 fit ?nd Bt'gper rn !he cu,.sg mstances ef the case and prpyed fo1 con$pni4g the ggl?' Pf*{ el thg merits of the case' -:![illi3 Nq, $6/20!3-Cr daled 2812'2023 rqsue( bv Bgspqqden! U9--? lit:l:!l Rggpondept Np. 5 and correepondir-rg Go Ms' ryo' X 19 dCW21'981??:9 aqQ 170 Lated 30.12-2023 issued bv Respon{ent N9' 4 ry$lfh€f:lig thg time limit fqr pa$sing tle orfle1p, are without eltthsEil-{ of lrw ?Dq ullsq viree ro the section 73(10) qtlhe qsr AcJ 2Q1? an$ 2QP o{!ry of pgr A9!,2a17 ano violative o[ 3rt[cles 14, 19(1X,g] 21 cg!stitution of lndia iii. That the Notificalion No 0e/2023-c.l dated 31'93?Q33 i!: Qec]!,,e.i ia, gp9 e+9 NO:1 OE o24 the affidavit Eetitisn undqr Section 15--1 CPC prayilg that in lbe ciregmstggtges qTtt]l in support of the pelition' thE H':l coqr! ma'1be !!3t'iq :" +l operatiQn 9f impusned order in Fsrm GsT ARC.QI .:9i B?f fq' zD36O$?415?9r621 dated 31 .oB 2024 passed by the Resfonoeq't N-a' "filed { Counsel for lhe Petitioner: SRI P'VENKATA P!|9AD FOR SBI MQ $HAPAZ counselfor lfre Respord;";'N;t'12 a a' sni swARooP ooRlLLA' sp4cial Qovt Pleader r", s'iit ili-""titt"a bv SRI T'CHAITANYA kIRAN; AGP counset for the ResPo"d;;i N;3; sRl b'udxH.e-nleE FoR SRI GADI PRAv;;il'iuMan, ov' soLlcrroi GENE'RAL qf-UplA NAN DEs' sENloR c ou nsef ror the Res poro-.ii ni"li''GH'rpJg* SER T 112 W.P.NO:3694 5 t)F 2024 Between: M/s. Sri t _axminarayana Enterprises, 1_g3/316, No j95 and .196, - Ground Ftooi,- .Laimi rv, il3i,1,'#'Y;oJ,!''no'n" sqo' oas RsP bY its Plot No 16, gar Coktny, Managino P and'17, Sy. Hyderabad, artner. Mr- G 1 2 3

4. The Assist: The Stale < Depart men The Union Finance, Nr The Qenlra Boa M inistry of l:lnan New Delhi - 100 issioner ( ANq ,T ...PETtIloNER '1, Secu pderabac U, Revenuq 161) d dmglt ot Ievep99, MiDis try ql rd of lndirect Te&s_qnC Suslems, 33,1pee?rtmsn! ej nq!$$.!e, uorttr Bep byr Flock, Ce ; phairman, ntrgl Sediet qri?!, BqEPONPEI! q Petrtion un(,er /\rticte Zp of \t19 Cgq;litutipn of lndia praying rhal in lhe circumstances stirted in the affidFyi! file$ lfereyvith, the High Court may be pleased to issue Writ of Manpamqg O, ,g16_itf,eg appropriale \//ri( or grder or :|ff #:1..:;;i;Hf ffi i,iF.ffijti,ff iff :;J;li";llll.'fii,ill Order in Form DRC-17, datgd Nil pasiq{ by the .lsl Respondenr, levying IGST/CGSTiSGST uncer Secrion Z3(10) qiisp |GST/ epsT/SGSI gct ?lj1, Iotr the tax period 201tr-2(t, withoul prqyiging ?! gpror,rn,ry of personal heaiipg a{re[ filing of repry ro rhe show cause nqticg, *itQgui evgn issqing Form GST pgc-glA as conlemplated urder Rule 142(1,A) of tne fifrie" !017, without signature gnd pf1.g rn the Nolice anc Order dated lQ,OAZr!2a, Qr.mery of thg erdel flp1q{ 3O0B.2OZ4 and Aftachment to Order in fqrm DRC_07, daled f,lii by]lh. ls! Respondent as arbi rary, contrary to the proviqions of the IGST/CGI]T/SGST Acts 20'17. patenily bar.eJ by limitation, without iurisdiction as per Section 73(10) of the lGsr/cGSTisGS-I licts 2017, more particurarry G.o.,Ms.No.1 18, datr:d 2s.QB.2g2Q issued by lhe 2nd Respondenr extending the rimitarion period to make the assessment, as i,egar. urtra vires to Section 16g4 of the ,GST/GGST/SGST Acts 2017 and contrary to Articre 1a, 1g(1xg) and 265 0f the constrtution.f rndia, 113 (2) G.O.Ms.No.118, dated 25 08 2023 issued by the Government of Telangana as ultra vires to Section 168A of the IGST/CGST/SGST Acls 2O17 and consequentV setasidelheorder,dated30oB2024,SummaryoJtheorderinFormGSTDRC- p7, dared 3o.o8.2o24and Attachment to ordel in q'or1'9nc]:7' d?ted Ni! pasqed the IGSI-/CGST/SQST py the 'lst Respondent, lor the tax period 2019-2P' ' ' Acts 2017, as null and voiP- and ''t99t '\ ,", Fir.rance Act No 2 ot 2024,dated 1Q,08'?021' II" frlipO of GSTBT3B e?4 ir, filairning ITC by the Petitigner iE in lims ^. IANO:1 oF 2024 ':"i Petitiqn under Sect ion 151 CPC PraYilg thet in thq 9i{EHm"!q EFCS rl,t:g in II pt.e.pse$- !9 url. pay nt{_a?rv gl Ihe grde{ in en! !g ot{er ln EgT QRc-g7 der thq $e affidavit filed !1 support of the getitiep, the Hish -qP the operation of the Order, dated 3Q,08.4024, $u eysPend Form G$T DRC 07 dated 30 08'2024 and Atta"hF dated Nil passed by the 1St Respon(ent' f'or thg'tax pgriog 2019;?9 '{g lGST/gFSrlgGST ath grwise, the Petitioner will be put lo severe lQSs q.0dh e19sr!iB, Acts 2017, pepd!n9 dis q9a IBJ tlg ang.Y; vgil' P-elilion, as counsel for the petitioner: sRl sHAlK JEE|=ANI Effi]Ii ;;l iil i.;;;il;;'N;; ; & )' sFr Smfiorirt oontru' speeral Govt p'eadsr r., $;;; i;;'"s!i-"iJ'uysn1r ciiarAiiivA itl-RAN;AGE counser ror rhe Respo,d;; li;3;Lil ii.Mill*HenjiFr'Foe snt 94"9r.-:^. pnav iiii'iu rvrai', ov' sSilrej'oii 6eN 6nru of I N qrA ;i li ;:; i' 3iii ;tj+!iii I c iSni[{n nieS' sE ii rb B' QgHnsg! fo1![e Reqpo4{ EgB "g" -qASHA ,"" ^ !,.F.N : 36969 oF 2024 Petweel: lvVs. AP Traders, 12-2415t4tA, Gudimalkapur' Mehdipatnam' HyQerabad' 'Mohd'Abdul Farooq' r-etansana_ soooze,'hlpi"rl#idb ay iit 11op*fi.ioi' Mr. s r v"r,.lE7o'ilt"t""rtd;; Ri;: s"Bl-UEnv; np Traoers Road' M'ehdipatnam, tiyderabad- 500028 ,..pertnoruen -about AND 1. The Assistanl Commissioner ST' Mehdipatnam-l Circle--Charminar Divis'ton' ' ii;'fi;, E;b;;i#ilirbli's N;;r'Iv' Hvderabad-So0 001 ' 2. State or lelangana, ?#il;ii'p;;;ip;i$6'c1g1v to Government Revenue ' 6;;tii;";i(c"omme'Ciat fax), Hvderabad' Telansana 114 rep by its lommissloner New Delh -,'lcoo1 3 Cenlral Board of tnd]g9! Taxes and Customs, GST poticy \,n/ing, New Dethi 4 union of rrrdia, Ministry of Finance, Represented by its secft)tary, North Brock, .RES'.NDENT' Petition u rder Article 2?6 o{ Ute Conslitution qf fndia praying that in lhg crrcumstances state<J in the affidivit file( tfrerewith, the Higtr';;; ;;, ;; pleased to issue a writ, order, or di6ggtion mete particularly one in tne ,ature oi-I i) {eclalpg "vs JN SI S ow 'gf! or QcsrnGST Acl, 2p17 as rsi einF 9!',Ut DBC-]1 ,Yide Ref n 20360.4493ep240 deteQ !{ Os lQ?l angl Summary orcter in Fprm eBE 07 vide ref, no 4D3gp8 .2A11!224,1 lqteQ 27.QQ.2024 borh lssuqq by the 'l qt Resopndeqj fndgr thg g[ovts void, arbit{ary, lllegq,f, witfrg n and without quthority of lgyy agart from ogipg yigrati -9f {fiqles 14, ]e(t)(9) and 265 of lbg Constitution of lpdiq, ang lo consequenlly sel aside any action takqn pr.]rsuan: lhereta an{ pagp guch furlfter gr other order(s, as thrs Hon,ble Court m,ry deem fit Eld p{:oqqr in lhe cirqymstances ol the case. ii) decrarins thal lhe Algtifiq_atiog N,9 O$l!p?s_A.T dared 31.03 2023 iesued by Responcent r,lo, 3 aa.-d cgfrggOonding GO Ms No 1 lB dated zs OB.2g2-3 r neleenae,lt {P, ? aqq'llotirj.catipn No 56/2Q23 cr op1g4 l':::' f 1l!'.'o';? ':tis-t ly s€i.g"d!f"! Dro p ani correspordins go {;, 120 daiel 30.1.22029 i"sPqq oy JiESpong.nt No 2 whrch extended lpg tirne limi.t for pqosing frg ,.e1r9"ry, ig' witfiout aurhorrty or taw gnd u1l; vires to 12e seElion z3(18) 9l tlg ggT gd ZA,n ano seciion i*A oi Ac!, zO1-l and violililrp of artictes 1a, 19(1)(s), 21 and 265 of ffp :GST :' ' Constitutir>1 o+ lpdia. :: '. -'.' ' lA NO:1 OF 2024 Petition unde'seclion 151 cpc praying that in the circumstanges stated in the affidavit filed in :;upport of the petition, lhe High Courf may be pleased to slai of operation of summary order iL Form DRC 07 vide ref. no. zD3t)og2411v2241 dared 27.08.2024 issuerJ by the Respondent No. 1 for the tax perriod 2o1g_1g under GGST/TGST Acts, 2017 pending disposar of the above writ petition, aq otherwise, lhe petilioner,ruill be put to severe loss and hardship,.. '115 Govt Pleader r"t st"i" i" assisted by SRIT'CHAITANYA KIRAN' AGP Counsel for the Petitioner: SRI V'VEERESHAM Counsel for the Responoeni Nos't & 2: SRI SWAROOP OORILLA' Special counset ror the Respo,d;;i N;3' iRi-oou'iNlc rtnNSNDEs' sENloR Counsel for the Respondent No'4: SRI B'l!U-[HE-Elee fOn SRI GADI SC FOR CEIC PRAV ; ;ii i(-u;aHi ov; SgLrqiroR I E L oF 1 N DrA '{ERA .P.NO:37 o51 0F 2024 Between: - ffi &i1?:#i:l'%31,n'?J"[?'fi,'"?thils-Tllf; at#H8liBi?liolt*rn* ,.pETlflONEB ANB : .l Assistanl Conmissiqner (ST), Vidya ryrygr c1[cte, $ecupQerab-q$ DiviEion' ., :.r,. ,,:: ;.f, Secunderabad /i ':':'- "stiieorJ"r'ne3l"'iil?Jie'sf 'f "1E#rt",3$"?lsj"*i'BY#;,In"Jo"n* in ti,n FFI lF,lt ?nd'declqlins lle ag1ipn Pelition under Article 226 o! lh,e Cg4Elitutign g( tndia praying thal in the rne affidavii titegillliere,y.vith; Ihe l-!lgh $9urt rnav De pteased to issue a wrrt or ordet: or d!1Eetio4 pa-iticqigrty q9e in lhe cgture gIwt( ll Mandamus setlins aside the ippugnefl orqqi :t]1" 'tl - p] respondsnt In paseils tne impusngg .49.qqi?,Tpnt 9rO9i and summary of thQ order in rorrp.l '$st o$.Q - w ' il qgJerg{99 No 2D36M240 41454K. dated 22.o!,f,Q2+, !q ffieinp a $e1na1$ 9t q1 Smoyntiry lo Rs.i1,44,418t-, (CGST amoultins to Rs,t1,i7,Sisl- plut lgsJ nmoVlting !e hil'!?:l.jPi,:::f .:::: UU' Rs.26,833/-), for the tax period 2Qr8;1e' portal withoul DIN Number and without plV,sicat or Qigitat signatqle' "f':n ft contrary to tle Rulq 26 (3) of the CGST Rules 2017' ae illesgl ''lolt'll: ab initiq void, contrary to the provisions of CGST Act and Rules' 2017 and TGST Act apd Rules, 2017, contrary to the law laid down by the judiciSl pranouncgment of t|til Hon,bteCourtandtheHon,bleHighCourtsofDe}hi,BombayandAndhraeradgsb and wlthout authority of law and without following the duq procedure of law contemplated under Section 65 read with Section 73 of the CGST Act' 2017 1 l!11 116 SGST Act, 2017 ' as beyond the time prescribed under section 7:r(10) ofthe GGST Act, 2017 / SGS r Act, 2017, in consequence of G.o.Ms,No 1.1 8, dated 25.08.2023 and G o Ms No 'r70, dated 3o-'rz-2o23, issued by lhe Governmr:nt of rerangana, 1"^],"^9i,, :lll ,]r".t Section 168 A of rhe CGSr Act, 2o17 1 {:;GST Acr, 2o12../ Ac:' 2017, inationlr, arbitrary, unreasonabre, violative of Arlicre 14 of lhR ConstitutionoJlnciabari9dbyLimitationandwithoutiurisdiction' IANO:1O 202tl fletitiSp fnd€[ sec-t,gn 1I1 qlg p,ayiae tar , th" .,r.. the affr.davit !!ed ,a pyppp4 of lhe pgtition, lhg Hig[ Courr may stay of all iurther qrocggdingp ari.sipg in pr.,rsuance ot the bv lhg firstl lespgpdenl in EpI? GSJ pRC - 07, and r lassed No le360a order in F,-oJrn egr p|c-ir, ig ?2.04 2024. fqr rhrl tax pgliod 2018.;t9. 'nerereOce um{;tances Flatq$ lD be please{ Io o.1ai1 ns;eglmegJ e,tflfig ne Summary o{ i,[$ 24a41"454K qfci '.lli Counsef for rhe p,ititiongq: SRI S.SUR| BABU Counsel for the ResponrqfJtl"*iS.*oRoop ooR|LLA, Special Govt pteadsy ror qnre l.ax assisted by SRI T.CHA|TANYA KIRAN, 4Ci.,,' W.P.NO 37059 0F 2024 Tr----- Between: 4 m, 113,1 tS, Batrer Garti Madina Buil ted 9y fi,lr- f Gqfo or, R/o. S Plc glpnv Its Propr i9lor, M 500028 R rS, Qpr€ s1-a, !h,4r Hyd 4trrs; Aqiti ,,^F ANQ :.PETIJ|ONEF l The Assistant commissioner gr, chqSEin ar Gircre. Charminar ,)iyision. gth ,5i1"i_.ir=e&*:?rl1fl3iFry;l*$jl:;,tr,;t%,*#"#",":;", r";'d;;il c,ib'";, 6di porrcy w ns New Derhi ' ffiT';|3B1*;l,ll*?"J 4. !.fniori cf lndia- Miriisinrof Finance, Represented b, uepartment (oommercialiaxl, .HyrjeiabiJ, i;E;;"ru Nfi'iliiiij ic,6,oi,,.,,, y ils Secrerary, Norrh Blqck, :, Petition under Artjcle 226 oI the Constitution of lndia praying thal in lhq circumstances state'J in the affidavit filed therewith, the Hrgh c rurt may be ...RESPOIIDENTS 117 pleased 10 rssue a writ, order, or direction more particularly one in the nature of a Writ ol Nrandamus (i) declanng un signed Show cause notice in Form DRC 01 vide Ref no ZD361121OOI22BU daled 12.11.2021 and impugned Summary Order in no. ZD360424q87_99 BK dated 30.04.201{ bot! isgued DRC-07 vide re-f. by the 1sl Respendqgt rtE:i!h" ISIQN s qt QGSfIGQT Act, 2017, a5 hcqt urisdiction and without autl.rority a{ being void, ar[ilpry, ille oJ Articles 14, 1e(1xe) ?I'9 2EO o! lne law apa( from being --sIg anractiri| fahe|I e er or other or$qJ(s) 4C tnis HoqPlg trqy"!qnces gf thq e-Pse ConS purDuant lleretP an{ Paqt .?!/ .." r{l: Cgqrt m4y deerp fit apd or4E.'E''n 9Fl'Iit ?lrljY' P!?{ I VI a 9_- U i: otifigatie qr,gFPongi (ii) declaring that thq llotifigatiqg $.9. 0s{&q? 3 g.r Qated ,11,ot 7973 ip;ue$ 8y a9 GQ Mq, No .119 o41eg z5 Qa !P(3 Respondqnt Nq, 3 aQd c a No. P6/2923- qT dalqd issued by RegPgndent ryg,'? ''?$ ndgl! No. 3 an4 corr:qsponQino Go Mi, 2AQ2O23 issued bY RQ $p0..:.;:.. !" ondenl No 2, ryhieh 9xtq4ded lhe by,E 170 dated 30.122029 iSSUd!'! .??P lew a,Qd tlllra is wil tims limit for psgsing thB '"/ vireg to the sqqt ron 73(19) of thg QSr Act 2Q17 ?nd Seqlton ,684 9f cGSr Act, 2o1! anQ ri"t?li.Ug of 4(igles 14, '!Q(t)(9),2t 4\E29? ot fhP Co4slitutiop of lPflia. Doul authority ql :r er-9: 8[.9 ,ry lA No: 1 oE ?.924 Petition undsr Sectipn 1?1 CFg pt"I|.lg tha! in the circumslanses :Tt"lln to e1q)1 the affidavit filed in support of lhe Petilion, l!?f .n'ng "t,11:"r::" 9l99se-d o[ operalion ol inrpugned SuEEpry Q(der in PRc,97 Yide (9f na 1 f:r the tqI ZD36o424oB799Bl-( dated 30.q4.20?4. issuq$ ,bV period 2018-19 unoer c6sr[pST Acts, 2pi7'nendino'Qisposal of !h? absve W{i! Petition, as ptherwise, the Petitionel witl ue'pqt to severe loss and h41{ship' ttrg RqEpondgnt )4. Counsel for the Petitioner: SRI V.VEERESHAM Corn."f for the Respondent Nos-1 & 2: SRI SWAROOP OORILLA' -gp-e-gia^l^ - - - Govt Pleader ior st i" i", assasted pv Sll-J'cHAlrAryYA [!ll!, AGP corn"Jir-'ti'" n""p"ro"ii N;.'3r-iii boiiti1'35,=JnAt"Es' sENloR Counsel for the RespondentNo'4: SRI B'MUKHERJEE FOR SRI GADI --- pnevierl xuMAR, Dv. sollclroR GENERAL oF INDIA 118 W.P.NO: t71O7 OF 2024 Belween: [4./s, N!z_a|r ClLrb. D.No 5-9-5, Nampally Road, Saifabad. Hvderabad 50OOO4 Rep bv its secnitarv, n,t' ur Ari,enll; n;Jgl, Tlii j|xl", S Jij?Jn'"' "'eermolifgi : :.::,.t;: 1 Ihe 4s tst.rnt C;om mrssroner (ST), Bashqerbag h-1 Qircle, Abidq piviqiqn, ANn AND ' d 3 4 Flna n N TF . BEP_PoNpESIE Eg,it$ un<ler A4!9le 226 ot\hp Cs4qtiturien o{ tndia prayilg thgt ia ifr$ c:rcum:lanc,€l sterted in the affidavil filed therewith, the High Corrt 'iry '[[ pleasefl to lssue rAlqit o[ Mandamus or any olhe!. appropriate u,ttii'or pioer';_i t, ,: I. diregtio.rl deglprfng (1) the actiqn of ttre pr Rgspqndent in passing the Ordqr, daled 3o,gg.Ap24, lh$ 'irr'ffi :'-,?1 ef t:e prlq in Form GSr DRC 07, dared 3ool2a:?4 lor g} ' ProqeelingE, date{ 3Q,og2e?4, reyying Tax undeJ gs611en za(to) SG$T/QGST Acts 2011.. without even issuing Folm GST pRC,Q1A Aq und5r1 Rrlle ,::::r^.^t^rl" flutes 2017, withput,1gnrtr;E'iq ['f Inlemgtrt-q! Show Cause flotictl in trorm GST DRC-01 dated 27 052024, Forrrr gST pRg. Z dated 30.0g 2023, )rder passed ujder Section 73, without DtN in llre qr.p*;'jfi of the O-der, for the tax period 2019-20 under the SG{iT/CG", aiii :umm?{y ,olr,..gr.a1Qilrarv, contrary to the provisions of the SGST/CGS,T n"t9 ZQ;f7., patently barred by rimiration, without jurisdiction as per section zslto) of :thg 9GSTiGGST Acts 2012, more particutarty G.O.Ms.No.118, dated 2rOS?gii ri;.n""o"nr and the Notificarion No e/2023-cenrra rrx, oaieq ::::.^il]l- l".d 30.06.2023 and Norrfication 56-centrar rax dated 28.,r2.2023. issued by the 4th rrrr./,=\r l.,y rr tt - _. . Respondent, extendrng the limitation period to make the assessmernt, as irteg4, ultra vires ro Sectiorr .1684 of the SGST/GGST Acts 2017 and contrary ,o o^,",u M, t9(1)(g) and 265 of rhe Constitution of tndia. 119 (2) G.O.Ms.No.118, dated 25-08.2023 issued by the Government of Telangana and the Notification No.9/2023-Centra Tax, dated 30.06.2023 and Notification 56 Central Tax, dated 28.12-2023, issued by the 4th Respondent as ullra vires lQ Section 168A of !!e SfST/aIS-T $cts v917 and consequFntlv set aside lhe of lhe prder in Eorm GST DRC-07' dateg orfler, dateQ 30 OS,?024, l|e lumqarl 30.08.2024' and the Proceqdingg, dated 30 QB 2024' passed bv the 1s! .''., Respondent, [or tng., tax'pBiioq 2o19:?9 undet lhe SGST/CGST Acts 2017' as pp]! and void. lA NO: 1 OE 24 Petitipn pndg se$|ign 191 Cfg P.x:lg that in the cireurnst?DQes ;l'te? l! rhe affidavit liled ip ,rq1?tt 9t th$ p+ition, lf:ltn Qourt mav bF ple?seg,!8 suspend the eperltign o,4'tt" Qro"i, diteo 3Q.Qe 2024, Ihe supme1 i'^tf^ ^o.'Il!f rn Forq GSr PRC;07, qatgd Q.0 08 29.?a aa! 1!'re procqgdings da!9.q_30--Ap 28.e{ passed by t e r.t 6e"pggden!, for l!ts. tax .?*11"u^?1 Acrs 2017, pendiqg algggsa! of t[9 abqyg wlrl Palilion, as othenvlqe' !f19 Pelrtioner wifl Dp pV! to qe-v,Fre lg.t elq hardslllp BFIigd .i91:.?9 u['d9' tou counser ror lhe Petlioqg4; sR!sHAll! JEE+4MPlsna il;;;i roi it'" neepo{(iiint -rip".[,$Z' sB!'-S!LEooP ooRrLLA, $peeiar - * - - -dori pie"aii'iot $"t3t" f", ds$i"t"g 1v.sni r'crrelnNYA KIRAN; AGB corn.It-r* the nilpoa-O {i..ar $ ! UqryrenleE FoR sRl gAPl.. -. - pnaveeH'kuMin. ov. sgl-lciToB GENERAI' 9F INDIA counsetroruengipon(|rentlto.4i-:sB,rr".r#$,35iTNANDEg'sEllloR' ._t.'1: w. .NQ:37116 o 2024 Between: M/s. Dinesh Filling Statign, Survey No'79/P and 801.2- Rai Duroa Pan Maktha villaqe, sw,erilinsainpailv V;IU;L,''h;ru;;dv.'Telanoani - 5o0 049' represented by its proprietot, 5ii-'Eio.jr" b%ngaiReoov Dinesh Reddy' AND ...PETITIONER

1. Assistaftt Commissioner (ST), Madhapur - lV Circte' Madhapur Division' 2. ;\3;;i;;t Commissioner (ST), Madhapur-lV circle' Madhapur Division' Hyderabad. Hyderabad. 120

3. The Slate of I:lanoana, Represenled by its principal Secrelary, Revenue Departme rt (C omrierciat rJreit, i"rr"6, n", slJilrrn"t, Hyderabad. ,,.RESPONDENTS Petition u rder Article 226 ot the Constrtulion of lndia pray!ng thqt gircumqtances stated in the affidavit filed therewith, !fq lhe fligh Qqiprt may be r'l to issue a Vlrit or Order or direction particularly ppe in fhe !?J$* # Wril qf Blgeseq '; : Mandar.nus setling aside the impugned Assessment Orde ': io Fef?fenqE Nc.ZD'36}824100044T vide DtN Ng esf /3644DP Fgrm ggl 337 F DBC. ;: L< sH?4119, r tn ii:i: -r I :', j} ----Cepa4lO9l2+24. raising 6delnancl gf Rs 86, G86/. ?91Y20, thpf have heen uptoaded in rhe GST po(al 41it[o fli9ilatty signqd which is contrary tq lhe Rule ?6 (9) ot the illggal ,arbil Igiry, ,'b Inilio yoid, conlJary lo the provisions- of TSSf /,9! and Ruteq, 2017, confiary to lhe larlf la ?,91t "?9 plqrouqcement cf the Honourable High Courts of Delhi. Ffede-Sh anp Wrthout authority of tara,r NO:1OF 2024 -_P..eUligf undel Section 151 CPC praying thal in the cirsumstg6lBss Slated ii! . the affipavit filed n support of the petitron, lhe High .ggu( may'p.i 4g.e$ te $tSpend ths pperation of the impugned Garnishep Nqrioe isqued ".iiiO recpongpnt, ilr Reierence No 06/GST Arrearsr2)24-s get.g lztltsioz4, w':fie le)t period 2919-20 *g t'$, l++e+p+#24 f.gtitiq4 under Section 15j CpC praying that in the circumst3Qgs5 Stated in lhe affidavit filed in ;upp,ort of the petilion, lhe High Court mqy be nfq;*q l" *illl further p,oceedings arising in pursuance of the impugna4 O.qq."r*n1 itUI ".all Qr{er i! Fgrm GS'- DRC - 07, in Reference No.ZD360B2a1OOOi1f, ,iO",b-,il ''' Nq'GST/36AADpE3)7gB2z2l19, dated 24/o8r2o24,for the tax o"r,o,i ,rr[-r0." pognsel for the petitioner: SRI S.SURI ,BABU pqunsel for the Respondents: sRr swARoop ooRrLLA, Speciar Govt preader f,)r state Tax assisted by sRt r.cHAliar[in rirniii,'i;;=, 't21 W.P.NO: 14 OF 2025 Between: Sai Sandhva Steel Traders, Plot No. 2, Dommarapocham Mvsamma'X Roads, Qutubullapur, Medchal- Malkajgiri Rep Mlttab-alli Ravi Kumar Reddy ma Villagq, Gandi by ils Partnel.!\4[; ...PEflTlONER AND

1. The Divi S e ? 3 4 e e taRl 00 0 I 0fF hi- 1 ipner (ST), Jeedi4etla' I Cirqle, ; Bep. FY its Plincipal Secreta ry, neveouq (CT) Hy,ger4bad RgYal rar, Ftydg rabad- it$ Secretary, MiNJ;try qf Finance, Nprth qlpclt, I n, etet!?t, xeS O{r9 0ustpm s, Bep b ofRevenue, t'.1 orth -Block, y ils ehairma Cenlral SecJ ep. -'! '.'Y'f"":-': ...REgPoNpENTS Retitigp undef A{iple 2!6 q! the Constitution of lndia prayl?g thp! in !ll9 .ircumgtancqs stat$d in the affidqvit filed lherewith' the High Court rTlay !g pteased to ispue $fit e{ tr4andamps or anv other apprqpriale w1!! or 9t1e' '1 Direction deciaring (1) lhe aclion of the 191 Respondent in nassilS thg OI.,-d$ dated 30 3E,W.49?4, *$y.mgtv of lhe Order in Form GST DRC- Q7' deteQ 39' 04 zoi+ an$ the Ergceq{inss, dated 2e. 04 2024 passe! bv the 1$fR"?P:l.illt tevying gGgr/scqT an$ PeQ?ltv !!99r Seclion 73(10) of thq cQsT/s9"'^4:J 2017, withqul evep issglno Fqrm GST DRC. 01A as qpntpmplated undPr BHIP '.','' 142l11ior i49 nrllgt 2$17, githout btru in lhe Qrder and the sltr-n1nary of !ll9; orders, 1or the tax oerio$ loli 19 y4der tle g:ST/sGS_req1 20i]' as alffi conlrary to'ihe Rrgvirigql of thq pQSrl$QSr Act '9"' fl:T!-T{:i1^,PJ rimitati;, willoutigqfaiit* ?! Per $pctiop 7p(1!) of rlrq cQsrr$ft31i9g t Olilf: rp61e particylsrly Notifications issued o, ln: dated 3i.03.2a23, i!o. QQ or 2023 dated 28' 12 2o2' extepdins the qgriqg i'it limitation Uy ite +tt' Respondent and G O Ms No' 118' dated 25' oA ?O?'? issued bv tfre ZnO' Respondent extending the limitation period to mqXe fh! assessment,l 3s illegal, ultra vires to Section 1684 of the CGST/SQST 4:l ?9.7 and contraryl to Article 14, 19(1Xg) and 265 of the Constitution oI 'P'i^t:] Notification \o 9 of 2V23 daled 31 .03'2024 and 56 ot 2023 daled 28'12'29?? issued bythe4th Respondent, G O' Ms No. 118' dated 25' OB 2Q23 issued by theGovernmentofTelanganaasultra.riresloSectionl68,4oftheCGsT/SGST otll'spondent 'lo" l: 11 I .: i. 't22 Acl 2017 and corsecuently set aside the order, dated 30.04.2024, summary of the Order in Forrn GST DRC- 07, dated 30. 04. 2024 and the pr,:cee61nn", Or,"O 29. 04- 2024 p;rssed by the 1st Respondent, for the tax period 2o1g- 19 under the CGST/SGST Act 2012, as null and void. A NO: 1 OF 2O2!, Petilion un Jer flection 151 CPC prayipg thEJ in ll:le affiQavit filed in s,upport of the petitiol' the S Y$Pend the OPe'ation of the fIN GST DRC- 07 dated 3 Bailed Pv the 1sl Respqpdent 4e! 2017 PFndinQ disposal of Will be put to qgve e lo,ss and h lh" , g3'lgd Wril Pet eD t h' ? p cip2rns;!e n-ges Elated in I urt SaY sep lQ 'thq prd,e,r ig Su 29.04ir' ?pe4 GFT./S997 '.'.. 181'1 ,as P'?qF"qF otfgpyisq; e P,,ptit ton ef !! eovt pteador for State Tax assisred by-SRi,T.c[.{1TAN'yA Kf"nhf* hce Qognssf lol qhe P:ririoner; SRt SHATK JEELANT BASIIA Counsel for the R:spondenr Nos.1 & 2: SRI SWAtiOCip, OOnff_LA. Soeciat _ posnset for the R,)spondent No.3: sRt B.TFUJ{HEfueE roC-intiAili','"- PRAVEEN KUtrfAR, Dy. $OLtcl-TOH OeNe-naL.O*F rnorn cspnset ror rhe Rospondent No.4: sni oonilfirc ir-iiflrrg5; ,i,fjttii,T'^ SC FOB CBIC 'l j:'.' .P.NO:32 OF 201t5 petween: .:'r ui+HE::f,iif.l'i.i#3.?,il&?f il!ff^#:iEijJ'ir*"Hi,,5#eE! ji,?ff [,%ii';:?#jJ:'I,ifl i;#l:.Bot3'rq61"Rrol'stiiT;iili{;PTffiEr.sFH:i; o*g ':1!ETtl'ousn 1. rhe Assistanr commissioner sr, Mehdipatnam- r circle, pharminar Division, ^ Pl!^Ftog* Ga<1anv,har Builotns, NampJi&lijvJ"rroa'o_-so-O ifri"""' -'t'"'" , Ir-r-r9-q! tetangana, Thro.ugh principal Sbcretary to- Goveitment Revenue , ' - r''-- . H9?3nlfnr ((;ommerciat Tax), Hyderabad, Telindana : J. uenrrat tsoard of lndirect Taxes and Cudtoms, GST polcy Wing New Delhi 4' Union pf rndia Ministry of Finance, Represented by its Secretary, North Brock, rf r!vr.l" ur\' 19n bV its Con missioner New Delhr- 11 1001 . . -., "- -:I' .. : ; ...RESPONDENTS 123 Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in lhe affidavit filed therewith, the High Court may be pleased to issue a writ, order' or direction more parlicularly one in 15e nglyre !-{ ? Writ of Mandamus (i) declarih /.r:::. g u4 signe{ Show cause nolige in Form DRC-01 yide Refn zPqq 1121o277o3u dated 14. 11 ?o21 and impugned EYtr?ry aS:l in $Rc- Q {,qtP$T rsgugd by I 7 vide ref. no ZD36Q4?40788820 daled 29'Q4'2934 he Jst Rqspon6spt un$Qt the proyiElonE qf tn9 yoida ?rr-birta.ry, i[e gal, wfttiout JUn "-gP"I^ r aulSgrity of law apart frQm being yiplative qf Artiglql t4; 1e(1 lln) ei!l' 2Eq of tpe Cgpstitut lon o[ Indiq, atd lg c94;eqqqPtlY r,# o ,(_:l a$l p talqn pu Tquanl the[e!-q and PaPS !U tt' thl Honble Cqgrt ma dqern fit and prope r in lhe gitcumslrn ces v $ i{; 1;i c3l9' ch l9rthqr qr oJFEi '961 l?I !.1i AS a t'j (ii) f,eclsflpg tftqt thq Notification No. 09/2023- ,c qated 91. ^r .-T .?}iq]:!*g oy Bespqloenl No i and cerresBo4dins Go Ms Nq' l]! ry:qlti|t 292fl rssped [y Reepondqn] Nq z ang Notilrcatio.! NP $6/?8,11=j# oireO zs, 12 2i:.9n issued Dy ResPandeo! *": , uld *11S39"n{lnsili!' rrrp,' tzo flated 30. 12. ?023 issued pv $gsnon{ent N"i i, i..iPj e>l,lgnoeq lhe ti1e limit for pqssing tlre oqders, is wilhput rytl"ilY^"l1ry aqd ultrs yires !o thq seqrigrl 73(1Q) of the Q$r 4c1.2017 '"t.iT,lit! 1q$S of QGST Act, Zo'ti apd vislative 9f arlisles 1r' 1g{1xs)' 21 2-,QF Of the gonglilutigo of lndia. 1l?$ lA NO:1 O 25 Petitien unde[ Seclion 151 CPq praying that in the crrcu mstanpes gtateg D the affidavit filed in Iuppgrt of the pglition, lhe Higt' Court may be leased to ?!eT of opetatioo of impugned Summary Order in DRC- 07 vide ief- qP ., tol the tax Z,D3604,? 4l7}!B2}dated 29 04.2024 issued by the Respondent No' period 2018. i9 under CC^ST/TGST Acts, 2017 pending disposal of tftg abgve Petition, as'otherwise. the Petitioner will be put to severe loss and hardsh rp YYrit 124 Counsel for the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos..t & 2: SRI SWAROOP OORILLA, Special Counset for the Respondenr No.3: SRI DOMiNIC FERNANDES, SENIOR' Counset for the Respondent No.4: SRI B.Mii-BHERlep fOn SRt GAD| Govt Pleader for State Tax assisted by SRI T.CHAITANYA *fnif.f, nCp sc Foii cBtc PRAVEEN KUMAR, Dy. ggLtqiToR GENERAL OF INDIA W.P.NO:89 OF 2025 Between: M/s Mallil arjura Qotto6r lndus N.algonda, Ielargana SbA tpj; Ma llesharn fiies, |]OlB.l r"p{€iq$ttS; 1,.'.,'. *: ANP 1, Aler, Yadadri Bhuvanagiri, i.t$ Mqnfsins Partner, Sii E ,.,FET|TlONER ' Iiffii;:f:',nr ' I:[!lXT,n 3. The State o Tet,rngana, represe0ted !y 1ls commissioner (sr), tluigeie; ll cissle, N?rsonqa Division, Manaser, State Bank ot tpliq, Alql, Yq{adri Bhuvanasiri, princhal Secretarv. Revenue D e p arr m e n r ( c o rn fr e rc i a t r'r ;$ ; ie t iit i n ; "#fii1fi; i H;; l;it=J', t . . 1 .i, :t. .-r . '.-. L:,-. -j _1. .RESPONDENTS petition unc er trrticte 226 of !h.e egpgl_itutj,g+r qI lndia praving that in the circumslanceg stated in the affidavit filed'if,ereiiith, lhu fligl, Qourt r.nay be pleased to i95us a Wrjt or Order or dirgctio4'pq4iouiprty gnp i4 lfre pql.11re of Writ qf Mandamus setring asrrJe rhe impugned +;"siF"m.b"t ggoeq gassei by ihe firgl respondent jn F rrm GSr DRC ' '. ,;: ;r--g S4,pr Zir:. ,;n *U*r.r., No 2D3.902230087l8e, read with 'o,ry No.INTD36ABBFMI1692.117112O1B,tg, in ;i|qing a demand of inrerest of Rs4,27,855t-. for lbe r,ex period 2018-'19, that haye bepn uproaded in the GST portal without eithe, physicaily nor digita[y signed which is contrary to the Rure 26 (3) of the CGST R.rtes 2O17, as illegal ,arpifrary, ab initio void, c:ontrary to lhe provisions of CGST Acr and Rules, 2017 and TGSTAct and Rules, 2012, contrary lo the law laid dov'n by the judiciar pronouncement oi this Hon,bre corrt uno Hon'ble High courts of t)erhi, Bombay and Andhra pradesh and without authority of law. (_;r. 'rCSr Oh C r gz, r,o" $llggrrmgp1 125 lA NO: 1 OF 2025 ',1 PetilionunderSectionl5lCPCprayingthatinthecircU.mst?ngesstatedin the affidavit filed in support of the petition, the High Court m!{ ql89*q Ple?:89 to susdpnd [he operalion of the impugned Qarni;hee. ryot4ii I qgi.gveft I'leliAg issued by the firsr respondent in Form GST DRC " 13, dated 02'1?'202{' issuPd "" i under sectiQn 79 (1XC) of the GGST Act,2017 { TgqT A4!t20,7!: foi the tel i-"-:-' I - - - . . .. ' period2018-19 r j.-- ..., .t ,.'.. .-,, t: ":: i"i '-i :' '' " . l :i; :1. lA NO: 2 OF 2025 ---i--r---F---=T- Pstition under section 151 CPC pravins thal in thg "i!9!fn"131p"" ilat:g i! ffrdavit tlleo in support of the petition i;re I O $e,+ .T'riqf : fl::ft li ng'dispqsar oi rhe wrrt petitron grant prayl or qll tu{[er..gl?:":gj?r ff]" t3 i uio. 9f Ure impusoe{ Assessment o1!9r oagsed Pv qpr AIC - 07, dareq 04 02 2023, in Rqterenee attaclment i0 Form GST DBC ' . p7, ' ''vide' .?lD,l !9:7DQQ9_2E?8ligfl E?.1 thg firs!,1€-Se_q't',fe4! lhe a PsnPi Pyrqu Forrn l Np.!N,1D36ABBFMQ602J1ZN201819,lorthelexpetiod?918:Jg peunsel for the Petitioner SB! NoorY VASISHTA vE![Af.,EF. y+SU . . :tu'tfi {i"ipit"',."s$ii::.::i"'f f !'fi1%'iih?,ityffi iEx"'$iil"n gSUn"g! fo1 the ResPondent No.2; -- .N t1 soF 202s FPtweE{': Dwaraka Das Manivar, S/o. Vijay Kumar MaDiyar, No. 87, Survey No 734, Road No 20, isvc! Rangpieddy, Tela ngana, 500037 -Bala. Aqed aboul 59 YEers, PlPl nag:br; HY{e rab.ad, e--' .'3- 'ii:PrrlflolffR AND n 4th Floor, MaYur Kushal ComP f Finance, ReP New Delhi - l10 O01 lvrs19 nton of lndia, Ministry o

1. The 4sqistant Commissioner (ST), P 2.U 39 Department 4. CPntral Boa tate oi Telangana, Thro (Commercial rd of lndirect iep by its Commissioner Prin crpa Fatehnag ar Circle, Hydera Iex, Abids, Hvd y its resented b NorJh Bloch, I Secretary to fax), H abad, Telangana- Taxes and C ustoms' GST Poti Revenue povernment, 110 001 cy-Wing, New Delhi ...RESPONPENT9 126 Petition u rder Arlicre 226 of the constitution of rndia praying rhat in the in the affidavit filed therewlth, rhe High courr may be circumslances stal€r(J pleased to rssue a wr it, order, or direction more particurarry one rn the nalure of a Writ of Mandanru s declaring i. That the 'mpugned order y!{e RefelqBce No. 2D360424083947V dated 30104t202a pasqed py tDq 15T Bespondenl under lre provisions of CGSl.a'cS-t gc.t, 1017 ag b,gi1g vOid, arbitrary, rltegat, wirhoul PInc lplsi' qatural justice lparl from bging JUIiSdiclron violative gf tlg violative of A rc ES e onslituli ono f India, nda lo gons 3quently set asiQg [he ?149 "ld PPis gqch further or othe{ order(s) as tfis Hqn'blg 9ourJ qlev deefn fit and proper in tfie crrqumsrances g[ the case.'i a I That lhe lrrqtifir;qtion Ng 09.&.q23 e,;[ datgd 3.1lO3t?O?3 and Norification No 56/2023 CT dated 2A.1p,20?A i;Sueg by ftsspondenr No ? rhrough Responcent Nq: 4 aQd cal[gqpol,gtgg Cq Ms. No .t1B dated 2slOBt2QZa issued by Respondept Ng 3, whic[ extended the trme irmil for passing lhe orcle's, are withqut 3,Ul.!grlty 91 law and ultra vires to rhe sectio4 /3(10) o the GST \ct2Q17, anQ $ectiol .t6EA of GSt Acl, 2017 and violative rl artiples rA, lqJr[$ 21 inn2}sof tle conslilution of tndia. i :!.". :-:i. lA NO: 1 OF 2025 Petition undr'r Section 1fl q,ry prryo,tg th{ in tlrp circumslances $tated in ltib'ttistr coqil'may be pteased pteaqed Befelpqc,g No. 2D3604240r)3947V dated the afridavil filed in support of tpe p.qtdipn, lo stay operation of order vide 30tO412024 passed by rhe Respon{e4t No. ., , :1,. Counsel for rhe pelitioner: SRJ P.VEUKAT.A PRASAD EOR SRt MD SHABAZ Counset for_rhe Resrpondent Nos.l &3: siisiwehoopbo-CrLiaI $"J;' Govt preader for state-Tax-alsisted by SRl,T.GljArraHia irnill-, acp Counsel for the Respondent No.2: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy.SOLtctToR GENERAL OF rruora counser for the Respondent No.4: sni o6rurliclenlnruols,'iiriion "'^ SC FOR CBIC 127 W.P.NO: 123 OF 2025 Between: M/s. leela Enterprises, A-4, Falt No 207, Zrd Floor, Sanskruthi Town Ship' ir".n"iirn,Errit[esar, naeocnri. trrtaixajgiii, Telangana - 500 0BB' represented by its Proprietrix, Sri. Leela Neela .,,PETITIONER l,-. ANrD. 1 Assistant Commissioner (ST), KPesafa;tlpirele' si8!9"' N?gu r Biyisigll, 2. The SIAI9 of Telangana, represen!ed by rts P ncrB Se Hydelab4d Dgpartme nt{e omrnqreial Tax or{ ': E$" tutian 2! ilt {!e Qelu Petitipn under ArtiQle 226 qf the CA0F-ti ...RE $PoNDENTS lnor"g p,uY,f!g that in the circgmstancgs staled in Ihe affidavit fileq i! erq,yith !1:'" t1!gh Qgurt qnaY qq ys gJWril of pleaseQ to igsue a Writ or order or direction Ba rticqlprly Mandamus selting aside the impugned ordqt and beclaring lhg ag!!e n of lhe first respondent i4 passing the impugned As$q?smqnt p6der p?ss9 by rhe ti rst respondent in Form CSI DRC - 07, in Relelencg N9, pD36p82{!Q87QQA' vide DrN No. GSr/36ApwP N3221K12G]20, dalgd l7 qq 29?*,ov !i.li? ? o.?rn1o of rax amounrins ro Rs 23,93,241l- (cGST amquntin$t t" Sg 11199,61.9!l nlut.cGSr amounting to Rs 1,l,96,620/'), for thq tax pqqigd 2Ol9-2Q, 1na1 qpve 99en uploqded " ''j ttyiigned pJhiqF !E 6qntrar! tQ in the GST pgrtal without either physically 49t g'g!10 the Rule 26 (3) of the CGST Rules 2017,3s iflegal ,arbilqqry' ?p inilro_void' contrary to the provisions of CGST Aqt and Byles, ?Of Z gnd f$ST 491 ang nu1q5' f0'!7, gpntrary to thq law laid down FY tre jtQicialirongy""i,Tt"J-qJ thig l-lo{''!le a:'f, witholl! Court a4d Hqh'ble Hish Gourts of Dethi, eqqgev apo {bilnra puthoriry of raw a1p without forrowipg the qee ?.r"":itl" 1 ]il-!:":iTt]utto under Qection 65 read with section za ot lrre 9C_!! A;\t2017' / sggT Aqt' 2017' as beysnd the timg prescribed undel sectigp 73(10)';f tE cGiIt)1' zo1! ! sGST Act, 2017, in.consequence of Notification No.56i202$centra! TaX, dAled 30.122023, lssued by Government of lndia, CBIC ang G'O'Ms'Np11B' daled 25.08.?023 pnd G.o.Ms No.170, dated 30'12'2023, issued bv In" 9l::1T:"t of .168 A of the CGST Acl' ?O1V / SG$T Tel4ngana, are illegal, ullra vires Section Acl,2017/|GSTAct,20'17'fialional,arbilraiy,unreasonable'violatiVeofArticle 14 of the Consritution of lndia, barred by Limitation and without jurisdiction' lraoe$ " lA NO: 1 OF 2025 128 Pelilion ur der secrion 151 cpc praying thar in the crrcumstances stated in the affidavil fired in support of the petition, the High court may be preased pending drsposal of the Writ Petition grant stay of all further pr ocer:drngs arising jrl = ',' pursuance of the Assesi6ent prder ppssqq by the first respond=nt in Form e$f DRC-07, in Rgferelyqe ruo,' , ZD3qqB24q587O0A vide DtN GST/36Apwp N3 zZ 1 K lc; p0, pate'd 17 .otj.Zg?4, for lhe tax pe r io d 2e 1 9-2o. No. i,:_ : :j.l Counsel for tfre F,elitio4g4 SEf ;I BI Counsel for lhe F:g-spond€ntst S Rl. for 9f.t" f6x d W.P.NO:126 F 2'025 t=- Between: FOB SRIPUPPALA q4N P-QP OQRILLA, Speciat 6ovr Fleader Fy SRIT.cHAITANYA AGp, '(|RAN, 1 2 3 4 5 Mr .Meharnrnad Abdul Bawopf, havJng Feelkhana, ,-tyderabad, fbtangdna_ Sbdqgi- -"- - -address at l5-B 512t33 \7i2 p1u=". ::-' - ...PETITIONER ANQ Thenssistar t Commissigner $T,.Begqp Bazar Ctcle, Charmrnar Drvision, 9rh F toor, Gerga n vihar Br.i[onEl'tili riiilv,'HvJura oi-j s oo oo r ili"ia!l"i'l'.iffi [t'i:t?:#fl :l'oteconimissionerorStaterax, iglf il;',iH#fliJ*3,lfl,l'1fff"%8ff ','iEe#;?:vernme,rRevenue H:fb3ill?1it6 Central' Boarrlbf lndirect T: Rep by its ccmmissigner, ue..9 fld cyslgms' GST Policv Wing' New Delhi' ..RESPoTDENJ_S Petition unde ;1 Articlg 2;.26 ol lltg CqDslitution of India prayrng that in the ti" Minislrv otFinfrleg" Rsiprqsenldo b!'its Secretary, North Blsc. circumstances stalr:d in ine gfnOavii filed fherewith. the Hrgh',;*n .r, pleased to issue a !/rit. order, or direction more particularly one in the nalure of a wril of Mandamus a) That impugned show cause Notice in Form DRC 01 vide ref- no ZD3605240B6B.'5R dared 31t0fir2024 and impugned order in r:orm DRC 07 vide ref. no. 2D3608241547235 dated 31t08r2024 issued by the 1st Respondenr pnder the provisions, of GGST/TGST Acr, 2017 as being void, artrikary, iilegar, without jurisdiction, ,riolative of the principles of natural justice apart from being violative of Articres 1+, 19(1xg) and 265 of the constirution of India, and to 129 consequentlySetasidethesameandpasssuchfurtherorotherorder(S)aSthis Honble court may deem fit and proper in the circumstances of the.case. b) That the Notification No, 09/2023-C.T dated 31 .03.2023 and Notification No 56/2023- nd cgrresp,onding GO Ms Nq CT daled 28.12.2023 issued by RespondeDt No. 5p sql"ed U| ResPsndent No ? 1'18 dated 25OB 2023 and t70 dQf$$ 30!,1,?[?02?\i ate without authority of lAw n9 ffigrdqi-s which extended the lrme limit tor pp ?a 17 and Qeqlion 1684 qf ST Act and ultJa vires to t!'re seqtion 73(19) i Xe-) 2t ?!O Zqq of the Constitution GST Acf , 2017 and violaliyp or aniQe714' -li "ia Pffndra ANO:1OF o25 Petition under Section 191 qfq pt"Iig$that in If.'F cirsumstances stated i! lllq ,,nU ccl$ 'ey:: rl:::::l: ut", the affidavit filed in support of the operatiqn of impugned Qrder in rBq4 ORQ*/ .vide rgf no' 2D36Q8241547235 rJated 31/08/2024 passed by the Respondel,t Np'1' ?efilion, Counsel for the Qounsel for the Govt Plea Counsql fof the Counsel for lhe .P.N :, 129 OF 2O25 Betweel: 9R SRI M D SHAEAZ o9BILLA, spgq ial A KIRAN, AGP DIA c n E T c Mr. Miehammad Abdul Rawgof, S/g !3te Mqhar,nmed {bdul fiazzak Aged -t:ii-a-5t28?, Aziz Praza' Feerkhana' $di;j- V;;; r;,i"s ;dd-r"-iJii ' : Hyderabad.Telangana-s0O001 : ,..'ET,T'ONER ANq Enforcement Wing, HYderabacl .

1. The Deputy Commissioner (ST)-2, O/o. Commissioner qf $tate Tax' 2 Si;i;;j'i;ir'"dr"Z, ri.liorsh Frincipal Seqr+ry to Governmenl' Revenue 3. Union of lndia, lrJinistry of Finance, Represented oy its Secretary' North Block' 4 e;;Hiiil;ro*Jindirect Taxes and Customs, GST Policv Wins New Delhi' Departhent (C-ommercial. Tax), Hyderabad, I elangana l,lew Delhi-110 001 Rep by its Commissioner ...RES'ONDENTS 130 Petition u'rder Article 226 of rhe constilution of rndra praying lhat in the circumstances stared in the affidavit fired therewith, the High court may be pleased to issue a writ, order, or direction more particurarry one rn the nature of a Writ of Mandamus- a)That ippuqned $CN in Forryr DRC-01 vide reference no Zf daled 07.02.2Q21, 4nr1 iapugned order vide DRC 07 ref . no. ZL daled 2!.08.2924 passed by the 1st Respondent under the provrsr GST Aci, 2pJl as; lging ygid, prbillary, iilegat, wrrhour iurisdrctior p it a etfl p,p o$p tO ?f J-n stic."g= pen-f idm be r n g v ro tative of A rt i c te S 265 of the gQnstitutign of lndia, anfl tq consequentty set aside the such furlher oth,er ordgr(s) aF this Hon'ble Court may deem fit a , violativ.e of ihB ' :'r 1. ons of CGST.{4 t360222qp256:?y )36AS240e6Qg0g r1, $a . Y(1)(S) e m" ,qf,d B3$f PropF"? lltt .i er: circumslanqgsi of thg casg, dared 3i 03 2023 and Norirication [!e, :1,,::lli"-1tl*:1ie, !:-. :?!20?3.cr d?ted ?8 12.2023 iisugd by Respondenl No 4 and .o,,".ponjinq p$ ??t2?2.3:CT Ms. No. 1f 8 daterl 25.09,2023 and 1ZO dared 30 12 2023 issued py nesponp6ni No. 2 which exten(red the rime rimit for passing lhe orders. are withoul authorityi qf law and urtra vires Ig thq Fectiqn 73..(10) of rr.re csr Act 2017 and lrectron ro-qa gi GST Act, 2017 ancr viorarive of artigres 14, i9(1)(g) 21 and 265 o|ne constituiiod' _ _.1r.... :, -, .,' of lndia. lA NO: 1OE 25 fetitiog uns':r sepJion 1f,1 qpg praying rhar in rhe circumsr;rnges rlated i0 the affiflavit filed in pgpqg{ of lhe pgririon, thq High courr may oe pteaseq'to gijy operatig,'r q{ impugned gfder vidq DRC 97 ref no ZD360B24096OSQS Oqiid ppsseq by ttre Rg;sponQent No 1 and pass such further e, U*9i orde(s) as this Honorabre court may deem fit and proper in the cir,:umstances qJ the case. .08.2924 24 counsel for the petrtioner: sRr P.VENKATA PRASAD FoR sRr MD sHABAz counspf for_the Respondent Nos.1 & 2: sRt swanoop oonlir_a, ap;;i Govt Pteader for State-Tax a:sjstgd by SRt T.CHArnNia iril-r,r, eOp counsel for the Respondent No.3: sRr B.MUKHERJEE FoR sRr GAD| FRAVEEN KUMAR, Dy. SoLtctToR GENERAa6; tNDtA counser for rhe Res,conr,ent No.4: sni o6mlrvrd ienr,raruoLs.'iir.iioii "'^ SC FOR CBIC 131 W.P.NO: 148 OF 2025 Between: M/s Vasudeva RqddY, 241,145{4; Telangana - 500 032. ignreg.ented !y Rakashi. Khaiaouda. Gachrbowll, HYdgrabad, 'lts ?iopriblor, Sri. Vasudeva ReddY i..PETlr]oNER 1 , Assista nt Corpmisgiqner ST). 2. The Stale of Telangana, Hvde Depa rtment (Pomrniirciq ffi:'ffrffH,,#r:'$"lPf|,::t'i.i#,Io?'oio'" ANQ h r vtl ci le Madhapul Divisiqn, ...RESPONDE!!TE Petition undsr Arliple 2?6 q{ lhp Cg.trtstitutign Qf lndia praving that in the circumstances stated in lhe Affldeyil file$ lher.e.lvith' lhe High Qourt may be pteased to issue a Writ Qr order or {i1,qglion pgElicularlY gne in the nalure of Wti! of Nilandamus sglting aside the ir;lpugngd order pnd fleclgring the aclign of the first respon{ent in passing the impuqpgQ AelgS:,elt Qrder passed bv the lirFl respondent in Form GST DRQ - QJ' in Rqlirence No 2D3608241Q48283' dated 2608.2024, by raising a derland qf tax emgunling to Rs21 '82'7421-' (CGS-[ amounting tq Rs 10,91,371/- PLUS TSST at-opunling l9 Rs 10'91'3711)' lor lne rax peripd ?afi-2Q, that havg beqn unloa$gi in the gsr peaal wlthou! physically nor disitally signed whioh it coqlf4ry tq the $ule 16 (3) 9f thg cgSf Rules ?017, as illegal ,aDitrary, aE inilio Ypi$, ponlrary 19 the provisions qI C$QT Act and Rules, 2017 and TGST Ac! AQ$l Rqlg"q, 2O17, cqolrary to the law laid dowo ny the iudicial pronguncQmenl of tFiF Hol1:BF Cqqrt anfl Hon'ble High Qpurtp 9I Delhi, Bombay and Andhra Pradqgh and Wilhoq! authoritv qf law and witlgul foltowing the due procedure 9f layv eontgrlPlatqd under Sgction qs rgao W|D section 73 of the CGST Act, m17 I SpQT Act, 2\',t7. as beygnd the t!l!g prescribed under Section 73(10) o..l Fe AG-ST A-qt, 2017 / SGST Act' 2017' in consequence of Notification No.56/2Q23-Celltral Tax, daled 30'12 2023' issued by Governmenl of lndia, CBIC and G'O'Ms'No'118' dated 25'082023 and G.O,Ms.No.170, dated 30.12.2023. issued by lhe Government of Telangana are illegal, ultra vires Section 'l68 A of the CGST Acl.2O17 / SGST Act' 2017 / IGST _eilher 132 Act, 2017, irrat,onal, arbitrary. unreasonabre, viorarive of A.ticle 14 of the Constitution of in jia, barred by Limitation and without lurisdiction. ANO:'lO 2025. petiti lhe affidavit Play of all pqg.seq by Qn un,jer{iection 151 QPC praying thal in the circ Iilecl in suppo4 of the petition, lhe High Coud may {gfihe r proceedings arising in pursuance of the lhe first respon{ent in Form GST DRC - 07 N4,7D960824 104t1233', daled ?6 0q.2924, ror the tax period z}j g_ZO te.9 tn':if ::: Qosnsgl fop $e Pgfitioner: sRr {:y!!4 qHaryXAB FoB sRt pupEALA cqunsqf ror rhe R,esponcentsi speciar eovt Bnaae for Srale Jsx assisted by SRt T.CHA|TANYA Xi[,nn,[C#, ":^?3fi4'Jl[]t?$r-r-a, r .P.N9:1 oaF 2t25 Be{weqn: 5po 044. ffi1!{'i?:}fl :'dii'^,31i"-yiffi ,g{,ysfl gf ',iHR:l,,y-"Jifi lfirE6BfF AND "'fETI'floB'"EE 1 kry[9_:ggrls.lqnpr (Slare Ta.x), Secunderabad STU_Q1 Cirple, ^ _uecupg€raDact Dtvigion, Hyderabad. ' ,.:' 2. $ate qf Telarrgana, rep. by rts Chief Secretarv, ar ^ kiovernrnenl,FAc), srare Tax Departmenr, s6.,"H,:"?t:',ij"cr!'f,jos"ertary 19 r. unron 9r ,not?, rep. bv its^Sgcretary Ministry of Finanie, Goveliiiient pf lndia, ,B'.3,[',3,%;*?::1ifl?,""?,'#Y::n;;i.,al:?"k*"t+*:,:l-,;90[i;:::::: -M inli ry Jili ii n c", N gry D_e [1L 1e p uv, t.rJ#Hi Si,f; ;?[bTijs S '{3?'JJ:l:fi I."il"-HJs',fi ;.:ffi :f-ISJT:[rcil;Eiffi 6i r il ia. ;"iJIuif f ar ...RESPONDENTS -' -l i'l:j r :' 226 ot the constitution of tndia waying rhel in lhi ^,.^.._i;l11ll 1lo^r,on,r," grrcumqlanceE stated in the affidavit filed therewith, the High (iourt pay [q -'r appropriate wrii or order pr direction (a) declare Notificartion No.35/2020 - centrar rax dated o3ro4r2o?o ?nq Notification 56t2023-renrral rax dared 2}t'r2t2023 issued by the 4tr Respondepl 133 under sectron 168-4 of the centra] Goods and Services Tax Act, 2017 and G.O.tvls.No.',l36 dated 27t'1112020 and G.o.Ms.No 170 dated 3011212023 issued by the 2nd Respondent under Section 168-4 of the Telangana Goods and Services Tax Act, 2017 -e.lending the limitation lor concluding the adiudicatiol o! showcausengticeigsue,dundgrEgqJionZ3forlhetaxperiod2018-19asul!1a: vires Section 168-A of the Cer!.tral 99Ss apg Service Tax Act, 2017 and as Yllf?; vires segtiop 168-4 9J thg Telqpgagq gooQs epd Sgrviqes Tax Acl, ?017 ?nd else manifeslly arbitrary gnd yigiatiyB ArliAlg 14 Sf lhe Qonstitution (b)deal a!'e DRC-07 in Ref.Ns;zDQqg421957Q-Af,l Oaleg 25to4t1o24 passed bv lhe :19! as DeiFg lime barred, witheut haYlns eqy Respondent fef the lax Perio42Olg=;!9 signatures and contrary to Bule 14?l1A) gf Ceplral Goods and serviqes J94 Ruhs, !017 for no! igsuing Fogp G$T ?RAplA, without lurisdiction and (c) set-qside lhe Eqrm q.$f DBC-13 dated 1U121?O24 fpr the tax period ?017119. lo 2018,19 igsued by t[g fst flespgl{ent tQ lhe sth Respondenl under Seclloo 79(t)(c) of the GST Act. and proaeeafings ln Fo rmpugn o eE a IA NO: oF 2025 Petitio4underSegtionlFlqPgprayilgthatinthecircumstancesstatedin lhe affidavit filed in support of thg petition, th€; High Court mav be pleased lq suspend the proceq$ingF pursqant !g f,ptrn q$I DBC-13 dated 12t1-212024 for tha tax peliod 2017-19 to ?0'18:19 iSQUed by the 1St, Respondenl to lhe Oth Respondent gnder $ection 79(1Xc) oJ the Q$T Act, pending disposal of lhe 1 /rll Pelitioq as otherwise the Petitigner lvilt pe p+ l9 sqvere lQss and hardEhip' IANO:2 oF 2025 Petition under: Seqtion 151 CPQ prayipg that in the circumstances stated in the affidavit filed in suppqrt of the petition, the High Court maY be pleased to gra0t stay of all fu(her proceedings pursgSlt to the impug'ned order dated 2510412024 andprgceedingEinFormGSTDRC-oTinRef.No'ZD36o424oo76845dalgd 25t0412024 passed by the 1st Respondent for the tax period 2018-19 pending disposal of the writ Petition as otherwise the Petitioner will be put to severe los$ and hardshiP, 134 Counsel for the l)etitioner: SRI KARTHIK RAMANA PUTTAMREDDy Counsel for the llespondent Nos.1,2 & 5: SRI SWAROOP OORILLA, Special Govt Plearler for State Tax assisted by SRI T.CHAITANYA KlRAil, AGp . Counsel for the flespondenr No.3: SRt B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLIC|TOR GENERAL eF tNptA counslf for the Flespondent No.4: SRl^?oUItgLEIRNANDES, SFlttoR ' SC FOR CBIC .NO 216 0F 1>-025 Bqt-we_ep: M/s. Sfi L;rxmin-arayana Enterprises, 1-93/316, Flot No.1g, and 17, gy, [0.195 anO '96, ' Ground Floor, Laxmi- r'l"dji- CJ",i,i. "iiiaeraoad Bpnqareddl, Tetansana - soo 089.' Rqp by ni'tvranaging ''gertri6i-1ffi]Gi {aray4i1a Reddy, AND I?TBETEIoNEE Uepaffment. I e tanqana Secretarial. Hvderabad I II,9 AqsistartCommissioner (ST), Tarnaka-1, Secupdera[ad. 2. Ine Stgte of Tetangana, Rep by its principat Secrel'ary, Revenue (CT) ? LH" Unipn o,tndia,-Rep by rts Secretdry, Oefirtment of Beve4ug, Mnistry o1 4 .TL,_9,_CSn!r.rJ 3oard of tndirecl Taxes and pustoms, Rep by its ehairman, ylnrslr.o, F nan()e.. Deparrmenr of Revenue. North Brock,'cen11gi secieiariat, flew pqlhi - 100 r)01 Finance, Ne'^/ D(,lhi. ...REspoNDENT.s Pptition und,lr Arricre 226 0I the conslitutign of lndia pray!{!g thP.! in lhq circumqlpnqqg stated n the affidavil fired therewith, .the High geurt r.nay be pleased to igEue VVrit cf Manpamus or any othsr appfppriate Wfil or .grdgf qf directiop declp;ing. rhe action af rhe pt Respgpde4! in passing the Qsc-!{orQFt, dated ?€/03/2024. t nde-r Section 74 ot lhe OGST/SGST Act 20,t7 , Wlthout ihoryillg any reguisite ingr€dienls so as lo invoke section 7Q ot the GGST / sg$T Acts,2QJ7, inslead :f under Section 73 of the ccsT/sesr Act 2e1v, ror the ta,r1 petigd..?02021, witl ro u r generating Document ldentification N umber (Dl N), withput Ot"_rr,rg^:yl.l"nt )ppc,rtunity of being heard ro the peritioner, witnout glgnarure in Forq GST DRC-C1 ctated OBtO2t2O24 asweil as in lhe Order dated26$;BDO24, .S.um!,y o{lhe Order in DRC-07 Order, dated 26103t2024 and also in A(achmgnt !o tlhe,prdgr in Form GST DRC-07 dated Nit, for the tax perioO ZOZq_Zt, as arbitrary, contrary to the provisions of the CGST/SGST Act, not variqi in ttrg eye oi law, in'yiolation of Frincipres of Naturar Justice and Rule of Law and conhary lo the Article 14 and Ir.1 of tne constitution of rndia, consequenily set-aside the order 135 dated 26.03.2024 and summary of the in GST DRC-07 daled 2610312024 passed by the 1st Respondent a and void, NO: I OF 2025 f,etition undg5 SecJ!9n the afridavil liled i! suPPort suspen$ thq gperqlfqn of lhe 151 CPC praying that in the circumslapces SJ"tg! i! qf the pelition, the High Courl may be plq?sed l<i DRC-07 Order, dated 26 03.2024, pasggd by the'lFt Respo disposal ,!, r the 020;21 under lhe QGSTISGSf Actq ?917, of ![g abeve Writ Pe.tition, as otherwise, the Petiligner ryl| x Bgriod f, q? PYt ..: severe lgss aPd haJ$shig. CoUNSEI fOT thE PEtitiONEI: SBI SHAIK JEELANI BASHA ;;;;8i toi ifie niipond6nt no=-t,z & 5: sRl swARooP ooRlLLN' SRec'al --- '-6triiii"adi'ior's''tat" fax assisted bv sRl r'cHAITANYA XIBAN' AqP cour.Ei t*ii'-" R6;,ondent tlio.a: snt B.MUKHE-RJEE FoR sRl glPl...-.. - -- :'ii lruMAR, Dv. soLrclroR gEl-EltLqf^IPIA counss!ro; pe ne{poncent No.a; tui?.$l,u,TNANDES' sEUloR ' "iinayeen W.P.N : 268 OF 20 BetweBF: M/s. $ri Mallikariuna $teels, sv Nq Ql5 Near Mithra consJrucljpp 6;ffi lJ1t, S;ihei;;, F;;ii ai6r,, nav,th nasii, R ansa reddv, reBnotl55 Edido.S'n"ptFseniid uv'its Proprietrir, Mrs Manisha Dixit' a-ged aoot -piis"i oiiii, nlb x'5'222' lnsider l-al Q?tw414\ yEars 'D/o. ' Durge i,. eharmlhar, fly,aer{pao- 500065 ,..PEIlItollFB AND ' 1. The Assrstant Commissioner ST, Vanqpthalipuram-ll Circlg' S^a1.por N'agar DiriJi"iil ffi nd,)i,'uiirikusnaf compiex, Auios, (Qhermas Buiuins; [iyderqPad 2. State of ltelanqana, Through Principal Secrqlary to Government Reveque D'epartment (Qbmihercial Tax), Hyderabad, I ela noana 3. f,!;ii'ib;;rir.or r;ioliJii'r"iJi riJ-cuiio'".. GST Poricy wine, New Delhi + il.lriiJ,i;i-rnOia, rvrinistrv-bt Finance, Represented by its Secretary' Nor:th Block' ...RE$pONDENTq rep by ils Coiirnissioner New Dethi-110001 Petition under Article 226 ol the Conslitution of lndia praying that in the circumqtanceg stated in the affidavit filed therewith, the High Qourt may bq 136 pleased to issue a vrrr rt, order, or direclion more particularly one in the nature of a Writ of Mandanru s (i) declaring .rn s igned Show cause notice in Forqr DRe 01 yide Ref no. 2D360{'24O63523F dated 30 OS.2924 and an glsigng! impug4e{ Sumnrary Order in DRC-07 vide ref. po. fD36Q!2 Ogg.991D daled 01 .082)24 both issued by the .tgt flespgndgll under thq provisiong g{ CGST/. GS-t Act, 2017 as Ueing vOid, arbitr4ly, illpgat, without jurisdict on ,and without ?utrority 9i ta\41 apq4 frqm Ueing viqlative gf les 14, 1gfD(gFand Z0S pnwcryftiturtrgnrcfindia;aqd tq congeqLrenily set asiQe any action lqben pursq?nt tfigretrl g[d peFS qUFh fudher rr other order(s) 49 this Hgno66rbte gourt rnay ig", * UnC proper rr r lhe ctrcumstances of the case. (ii) declaring that the Nolificarion No 0p/2Q23-$ T Qgfed 11.OA.?}Z3 issued by Rpsponrtenl No 3 and corresponding OQ fvfs. No. .t 1g dated 2S.gB.?023 issued ty ftespondenr No 2 and fiotifieatio[ No. S6/2lQ2p- ef OateO 28.12?-C23 rssued by Responde4l |rfo g ,!g corlqsponQing -qO Ms 17Q dated 3C 122029 issued by Rgqpon$ent No.2, which extended the time timi: for passrng rhe orders, iq witlgy! gl.rth91[y o{ lqw and pltlp vires to he :;ection 73(tO) ot the GSt gct ZQ17 arld Sqgtion 1OB4 pl CGSr ,Ar;t, ?017 and viotalive of arlictes la, 1 g1r y1g1, 21 zg! oI tlle Conslitut on c,f lndia. 'Qgl I A NO: 1 OF 2025 Pelitjon under Serclion 1S'l CpC prayilg 16a1 in !!g cirgqmsla5rses Stated in lhe affidavit filed ,n supoort of the petition, the. High Cogrt may be pleased to glay pf opgration of impugned Summary .e1der: in ''6RG;0Z vi.q,e- iet ng ZD36O824OOO991D datr-'d 01 OB2024 issued py thp Regpondent N,l, t rqirne tuI period 2019-29 und:r CGST/TGST Acts, 2017 punding $-ispoq3l of ttre abpve'wril Fetition, as otherwise, the petitioner wifl be put to severe ross and hardship. pounsel for the Petitioner: SRI V.VEERESHAM counsel for the Resipondent Nos.1 & 2: sRr swARoop ooRrLLA, speciar _ Gryt Preader for state Tax assisred by sRr r.cHArrANyA xtnhru, lop counser for the Respondent No.3: sRr DoMiNrc FERNANDES, SENTOR'' counsel for the Respondent No.4: sRr B.MUKHERJEE FoR sRl GAD! SC FOR CBIC F,RAVEEN KUMAR, Dy. SOLIC|TOR GENERAL OF tNDtA 137 W.P.NO: 27O OF 2025 Betwegft j M/s. Sri Balaii Medical Fancv and General Stores, 2-2-51154, (hamriiem, Siate ot Telangdna, Rep by its Managing Pqrtne lVlrnrg'ala .t: .. ndhl Chpyyk, r nqqinrgilg Qa !-M/:::::' 1 3-

4. Fa a thi. F 0 ANq n o{ BevenUe :i'i: ' istry gI ;9: Bq$fe!u;DEUIE flptitigl unqgr A(rgle 2?6 oI the cqnstitutien "trr,l..n:y[g':..q1 l^ l!! circumqlanqe$ statgd in the affidavrt filed therewith, the High Ft?,Urt fl"! tB please{ to iqspe [!qit of Mandamus or a4v pther appropriale W1!t o' 8":l gl directiqn degl?ring. (i) the aptlon qf tre lst ffgspondeDt i0 pasglng the order, d?!Pd ?8,94 t8'1, *fS surnmQry of the grder in Form GST DRC-07, datgd 2?'04,?9?4 _-$]i lfl prqpeegingg, d?ted ?3.o4.2024, levving ra>1 3nd Penalty undgr Sg$lBn E?('9lSI 1xq sQprsBST gct 2017, without even issuins Fgrm QST ERgi!1a eq ponternplated endsX Rule 142(1A) pf the ftqles ?017, withQut *ig!f"!E '": t!? erders ind ghow Qause Notiee, vyithout DIN in!n" o19_"t. th: :lBI"q$.:1119 grder, for the tax period ?018-19 under the $GST/CGST Ac! 201?' e" gibitl?f,' sentrary'to lhs preyisiens of the SGSr/QQ$r $ct ?r'1^llll_ {_tFtl'^l}it limitatiqio, wifhout jJrisdiction as peJ Section Z3(10) of the SGQT/Q,$FT 4!t 2!17., G O.Ms No-118, dated 25.09 2023 isqued b.Y llt ?lO pore Bartigularly Respondent gnd thg Notification No-9/2023,Centra Tax, dated 31-Q!-?029. isstiel py ttre 4tn Bggpondent, extending the limitation period lo make the ass*e9sTqlll ps illegal, ultia vires to Section 1684 of the SGST/CGST Act 2017 9nd contrary to Artisle 14, 19(1Xs) and 265 of the Constitution of lndia' (2) G.O,Ms.No.118, dated 25.08.2023 issued bv the Governmenl qf T?langPnS and the Notification No.9/2023-Centra Tax, dated 3.1-03-2023 issued by the 4th ' 138 Respondent as; rttr;r vires lo section '1684 of the sGST/CGST Act 2017 and consequenlly sel aside the order, daled 23 04.2024, lhe summary of the order in Form GST DRC 07 dared 23.04.2024 and the proceedings, dirted 23.o4.2024, passed by the 'lSt Respondent, for the tax p.F.r{gd 2.018.1-9 ,nd., the SG$T/CG$T lA NO: 1 OF 2025 jffi ,T":'f ff ,J;ll jj::j;: ,,",,'""Jr:;,;':il:i:;H'f_iffi ll, suspend lhe opr:r rrror of lhe Order, dated ?$,ga ?BZa, fO" Summary of the OrdgJ in Form csr DR(:-07 dated 2J.04,2a?4 aig-fe flrocgiOingg. date{ 23Ot.zgzi, passed py the lsl Respondenf, for lhe rax g;Eflpd ?,O1Hg up(er the SGST/CQST Act 2olT pending drsposat of the qbgve Wi[p"ti1,ig-r, ag otherwise, 1ne eptiriqnpr will be put t0 seve,e lo:;s and hardship. Qounsel for the P()titioner: SRI SHAIK JE Counsel for the R r:spondent Nos.1 & 2: Govt Plead e .r for State Tax ASgisted Counsel for the R espondent No.3: g$l 9punsel for lhe R e,lpondsnt No.4; fi PRAVEEN KUMAE, DI, c W.P.NO: 273 OF 2Ct25 Between: OORILLA, Special E EryF RAt;p rlN QIA qFs , SEN!oR M/s Sri Bata,i Medicat Fancy and GeD.S[Qf Sfgreq, Z_2_S1lU, rSandhi Chowk, Ktammam. ( tare of retansdna, n"p-dfiiJfiibirsirs Fair., M;. H;rip'r;;d Munagala |{ .... r, ; .v. uepartment. I etangana Secretariat. Hvd6rabad 1 The Assistant Commissioner (ST), [hgmmam_ll Circle, Khammam 2 IP jl1:-qf l eransana, Rep by 1ti erincipii Secretjrv, n;r"i,'r"'i'crl 3' Ihe union of rndia. Reo by its secretaiy, bepirtment of Revenue, Ministry of 4 Ll,g Cehtral B,rard of lndirect Taxes_and Customs, Rep. by its Chairman, Ministry of Frn rnce, Department or nevenui,-r.rorth grdcf,'cLnlruisuiri"irrirt, New Delhi - 10 ) 00 1 . Finance, New Delhi. ...RESPONDENTS 139 u 4 Petition under Article 226 of lhe constitution of lndia praying that in the circumstances staled in the affidavit filed therewith, the High court may be pleased to issue writ of lrrlandamus or any other appropriate writ or order or direction declaring (i) the actior-r of the 1st Respondent in passing the order. -Oeleo Opiz 2923, llq Frmra.r-y Qf fhe Order in Form GST pRC-07, delFd 39.12.29?3 Qnd lhg !i' f ings, gated 30 122023,levying Tax and Qenqlly unggl s9e-+ig, z9(1q)e Prqeee RC1Q1A I S IhESQST/S9ST Acl 2017. without even issulpg qcl unclql Rule 142(1A) bI lhe u e Form'"1i1 ,wl I 9onleTgral Qr$ers gnd $fiow Cause Notice, without DIN in the a1ier, lp,e [Or the tax pertoi 2017-18 under the SGS]/CQ$T,$gl2 ard=gr, gOQlrarY th9 prgvisions of the 9GSTIQGST Act e917, BatrePfly GSTt-t ' q l|te '?91 limitati9p, \{ithgut jurisdiqlion ap per Sectiop Zg(tQ) of !!9 sggftg 9Sr Ast 7, '_i': Ev lFe 2n q 11e[9 Partig ularly G O Ms No 1 18, dated ?5 09.2 a? g rF:gled 3 iqguefl !y Fs9poQdent and the Notificalion Nq 9/2023-Q91tra Tax, $ateQ p0 ssmen!, pq the 4th Respondent, extending lhe limitation perisd to rpake !F e iltegal, ultra yires to Section 168,4 of lhe SGST/CGST Act ?alz -a49 "q?tt'1 !? $rtigle X4, t9(1XS) and 295 of the Co4stitution of lndia (?) Gq,Ms,rya 118, dated 25.Q82Q23 issue( bv the gpvernElen! # T?lAnqeA? t1" $il ?nQ thE Notiliqation No.e/2023-Centra rax, dated 30.Q3.20?? issYFg 1Y Regoolgent ?s ultra vires to Sectiqn '168,4 of ttre SQSTI$$ST ?9.17 qo:4 qofiseqlfently set aqide the order, dated 30 1?,202?, tlg sur0rlarv gJilh-. gdif i! Faryn qST DFC-07, daled 30122o2i an! t[re Rlocee"clinss, dats$ 3o'!?2q;7?l geiped by the 1st Bespsnden!, ror thq tax petiod ?o1v4.P ulr-qfr ql$ PG9:T/CQSJ A91ZO1'1' a$ Full and void 4ict a :; 9, b8rreq !I 241 ': O:lOF 25 Betitiol under Seclion 151 CPC praving that in the citgYmslqlges slateq l4 ,,., Il..re affigavit filed in support of the petition, the High qoul pav gg Lt^lf .'o Euspenq the operation of the Order, dated 30 12-2023, lhe Supmqry of M: ^tl,tl tl?0,": in Forn'GST DRC-07, dated 3o.12.2023 and the Proceedingg, dated passed by the 1st Respondent, for the tax period 2017-18 under the SGST/CGST 'o 140 Act 2017, pendirg di:;posal of the above writ petition, as otherwrse, the petilioner will be put lo sev lre loss and hardship. Cou Cou Cou SRI SHAIK JEE nt Nos. Govt Plearler for Slate Jax ndent No.3i B. ?: PRAY EEN SHA OOP OORf LI-.A, Special T.CHAITANYA KIRA N, AGP FOR SRI GADI ANDES,.SENIOR DIA Fc W.P.NO: 28O OF 2025 Between: Termir qLN resenle M/s 133, R-ep Narasrinha Park Cont Rpngareddl r,es rts CF eddv, 62 Vi No, 4, angana Reddy, [klha P o 902, Level-9, SurveyNa 'Tel 500 o3z S/o. S Laxml flme Hight atl q 50.R ajendra Nagar, K. V ,.PErlTtONFg Complex, ,Alrids, Hyderahad:sffj 0O'l'I*' ,i ANB 1 The Deputy Cqrnmissioner (S,.D.F^rdgryta Division_ STU 2, tytayur Kqshaf ' Hi.l';;ifl fl f"flT,;3,63?' {9.r1. J,t.rtqe Hirf s-rl, Mavu r Kus ha. comprex, 3 it:]:_"li:1 ,10."na, t 5 Qentral BoarJ of lndirecl TaxqS, apd Q?tLgrq, GSf pohcy Wing, New Dethi ugpartment :C0mmercial TaxL' Htderab6ij. TElinoana H:fbBL]i1 fo#,iory Rep by its C, immissioner' I r ) ' ot rinftnf, nip-!{Fn[,eo b'y its Seqretary Norrh BrocF, Thrqugh Efinptpa!S€Erqlary te Governme1t Revenue 'i': l;. ...RFqPoNDENTS Petitiol und,ir Article 226 oI l\e Cqnqtitutign qf lndia praying thar in the circumstances stared in lhe ?ffidFyil file('iherewith, lhe High Court may be pleased to issue a ruril, order, 9r dirqqtion mqie particltarly one in the nature o{ a Writ of Mandamus (leclaring i That impugred Show Causg Notise (SQN) in Form DFIC_01 bealing Reference No ZD361,|?1OO2BO$R dated 12,t1 2021 issued by Responctent No 2 under the provisions of CGST/TGST Act, 2017 as being void, arbirrary, ilregar, without jurisdiction, viorative or the principres of naturar justice apart from being viorative of Articres 1a 1g(1)(g) and 265 of the constitution of rndia, and to consequentry set aside the same . '141 and pass such further or other order(s) as this Honble Court may deem fit and proper in the circumstances of the case' That impugned Order vide Ref No. 2D360p2412-5975-X dateQ 28Q82!2! passed by the Respondent No- :!. .u,nder the p;ovisigns 9l QGSI/TGSI Act,2017 as being void, pr[itrary, i!igga!; wit-hipt;91ipoic!!90, viglative pI the principles of natural jpstice apa$ frqf4 bqiqg viglative q'[ Ar-tiples 14' of lndiq, and P cqp"greqtlgntlv P9t 19(1XS) and 265 of the Constitqligp otlBl olCe(s) 99 thiq HoqPle r aside the samg and pas$ $uch IU P. C ay deem lit anil ppPgr rn That lhe Notiricalion No. 09/?023- aatgd Q!,p3 ?g?3 Gd Nqfificq!ipn N9, 56t2o23 CT datqd 28,12.20?a ilsuQp uy frpspegrdeaf [!9.1threugD Respondent No, 5 and corrcePolgigg c$ Us, $o' 1XF oa-1q+ zs,ga ?g?q ryo 9, nlDicq bx s"sRgpdeel and GO, Ms. 170 dated 30.12 2Q2A lssggd e$, arg with{g! aulhorit}t QI e4tgnded lhe time limit fql passipg law and ultra vires lo the Qectign 7a(!o) oJ me GST Spt 2917 and violglivq S, a*igles x4, 19{1){e)P1 Seplion 1684 of GST Act, 2017 VgQ :, .'.. and 265 oi the Qonstitutio4 of lndig. lhe grd - BI 9rrg# IAN O: 1 0F 2025 Petition undqr Seclion 151 CPq ptryieg thq! in $g cirqumstaoees qlated in to alex the affidavit filed in support of the Pgtilion, tls His+ cqu4 max be PIF?sed operatipn of Qrder vide Ref No. zD36p82{1?qe7Ef dqlgd 28'08'?94f pe:*4 Oy lhe Respondent No. 1. Counsel for the Petitioner: SRI P.VENKAfA B!4!AD FOR SB! t"IP !!tAPl? b;;;;ifor ihe Respona"ni u"..i ro 3: s,iti'swARoo-P ooRtLl-A' spe.cial d ny s&r:gE4lluyj KIRAN, AGI coun"iit- the Respondent No.4: SRI B'MUXH.FjJEE FOR SRI qApl "e"Lt H A N o e s' s E Ni o R c o u n s e I ro r th e R e s po' d; ;i li ; - C;' b il pnrviiiik-urvrli, ov:'$puctroti GENEFAL Qf rNPrA 1,".ru* {,t"* Govt pteader r"' stul" i"i ' 142 W-P-NO: 3O4 OF 2025 Between: Pyblr:l (:hand, age.62 Years. proprietorof M/s Sri Bataji Metat, ptot No.2, tslock No.9. Auto Naoar, Hayathnagar Mandal. Hyderdbad. Rangareddy, Ielangana- 500070 AND ...PET!T|ONER 2

1. The Assist;rnt e;om 9th floor, Ma)1rriKqi State oI Te Depq+irBga Central Boa rep by itg C amFl ,i qf ,i4, M Unio ln( New Pelhi- r1000 Pf.h 3 4 t T, Sarogtnagal-lll Circle, Saroorn agar Divrsien, , AbiQg (.c hermas Building) Ilyderabad I retary tO Governmr?nt ReveDue Taxg^s u s, GST Policy Wing, few Deltri lv q[ Finapce, RepI.qEellgd by its Secretary, Norlh Blga!: ..RFSPONDEryT$ Petitipn unjer,A4igle ?96 al l-!,g cgpsJitutign oI fndia praying rhal in lhe circumslanqes st;r-ted in lhe affidgvit file$ therelnriln, the High eourt may b9 pleased to issue : writ, oJ$er, pr diteglion {9[e- particutarty one rn the nalure o{ a Writ of Mandqmus (i) declaring u:l gignqQ Sbow FarJse rlqtlce in Form DRC 0t vide gef !g, ZD36O6?20247431 dEted O4lO6t2O?? and impugned Su rrmary order in Form Dttp (r7 yide ref np. ZD3004Z4O4B}37Z dated Z3tO4tZ024 Dgrf) issued br the '19! RqBpoqdggt under the provisions of CIIST/TGST gct, 2017 as pging yoid, aryl{1qy,illgg-at, ryilhour jurtsdicrion an( witfroul authority e! taq apqqfrql peing yjotative of Arrictes 14, 19(1)1g) and 265 of il)e (;anstitulion o-f fpdiq, pnd tp consequenily ser aqide pny actipn tal95r pq{guanf therqto and pqss such further or olher orde(s) as lhis Honcurabrle Court may deem fit'and proper in the circumstqnceg a,f the case. (ii) declaring thal the Notification No. 09/2p23-e.T dared 31t03t2.023 iggue.Q py Responde .nt No. 3 a4d corresponding GO Ms. No 1 1B dared 25to}l2:02l issued by Respondent No. 2 and |,lotification No 56/2C23- CT datqd 2811212023 issued by Respondent No. 3 and corresponding GO lrrg, '170 dated 30t1212923 issued by Respondent No. 2, which extended fhf time limit for passing the orders, is without authority of raw and ultrp vires to th-- section 73(10) of the GST Act z01z and secrion 168A of 143 CGST Act, 2017 and violative of articles 14, 19(1)(g)' 2.1 and 265 of the Conslitution ol India. lA NO: 1 OF 2025 Petition under Section 151 CPC praying 'a '.lJ lhe affidavit filed in support of the pelillon' lhg of operation of impugned ZD36O424O 48937 Z dated 231 period 2018-19 under CG$T/TGST ACtg' ? $ymTery Ml20 n ..,..-' that in the cirqumstances slaled in High Cqqrl m3y be plqaseq to glay in forpl DBg 07 vide ref nq, ndent N9, 't fqr the lax th Rd$ rng dispqsgl of lfq abgve Wril Petition, as otherwise, the Petilionef will be BCI to ggvelq losq and hard ship" :i: ,. Counsel for thg Petitioner: S Counse! for the ReqPo4lgnt Govt Pleadei for State Counsel for the ReSpondent I c Counsel for lhg Regpondqnt No.4: $$l B' PRAVEEN KUMAB, DY LLA, SPeeigl YA KI.RA!T, AGF c R rc EFRuaNDFs,SE N r9B cElc HEEJE E FoB $RlQAD| Lrqiro B GENERAL QF INDIA W.P.NO: 330 OF 2025 Between: '.,.' Subhaqh chand, Proprietor of pl{s. Qfl p-Elaji.MeJal*Plol No 2' Blt:l}e 9' Auto Nagar, Hayathnagar Matijat,,HIderp,pad, ftangared-.y, l€lon$an?: 500070 r:lFET[loNER ANB 1 The Assistant Commissioner $T, Sgroplpagar:lll Qlrple,,.Qqlggll?-Sg^?'i"ion' 9rh froor, Mayur Kushal Complel, Abids. (9lFifna: Blrildqg) Hvllll?P... z iie Staie of ielangana, Through Pririlig'al SJ'iretqry to Qoverpmpnt Kevenue Department (Commercial Tax), Hy{e1qpa!, I gJanoana 3 central Bo-ard ol lndirJJi'rft aiA Cll-Sths;.bsT'izoticv wins' New Delhi rep by its Commissioner 4. Union qf lndia, Ministrv-of FinAnQg, Rqprisented by its Sq-cretary' North Blpqh' New Delhi-1'10001 ...REq'ONDENTS Petition under Article 226 ot lhe Constitution o! lndia prayi!9 thqt in the circumstance$ stated in lhe affidavit tlted iherewith, the High Qourt may bq pleased lo issue a wril, order, or direclion mare particularly one in IhP nature pf a Writ of Plandamus ' . 't44 (i) declaring .rn signed Show cause notice in Form DRC 11 vide Ref no. 2D360!;24061791A dated 3O.O52024 and impugned Summary order in Form f RC 07 vide ref. no. ZD36O724O93957lrrl cJareri 26.07.2O24 both issued ry the 1st Respondent under the provisions of CGST/TGST Act, 29]J as Qging rioid, arbitrary, illegal, without jurisdrction an{ wit[i1[t aqllgrity 9f law apalt from being viotative of Arricles td, t9(1XS) elq 2Q5 of t[9 Cgpstitution pf lndiq, qrd lo consequenrtv sel apide ?nX a$ligl t,{pn pu[suaDt ther:Flg an( pass quch further or other o4fr(q)an thii to cqle, n:Elg'cpyrt T?y deeD f,t ?-nil, prqper inlh€ circumsta 'iili (ii) declgflpg l1q! the f(otifigation Np. 0g-/2923-C I daled 31 ffi ?An ippueg py Responrlppt trtg, 3 apd copesponding Ge Ms. No 1 18 daled 2q t8.ipe[ isqpsd try Resppndent Nq, 2 and Norificarion No 56/:1023- E1 OqI!$ 2A,1?.20?g issped [y Responden! f.to. .3 and correspcp4ing qO flg. 1{0 {aterfl ?0.1?.202? issue{ by ftespon(enr No 2, whir:h exteqde{ t!.rg tirne lim,t fpr pagsing the olders, is without authority cf taw and pltfg virep to thq segtion 73(10) of the GST Act 2017 and S;eclion 1684- gl CQ$r Ai! 2017 and viotallve of prlictes 14, 19(iXS), 21 and 2FF of lhg Conqlitutign of lndia. IANO:1OE2 25 Petiti,oq gndr;6 Seglign '!51 qPE praying thal in the circumstanges glatS$i! the affiflavi( flled in Fpppart of lhe pelilion, llrg Hish Court may be ptease( to gtey of operatiop of irDpug0ed S,ymrnary order in Form DRC 07 yide tef 0g: 2D3607?4OgA957lyl dated 26.Q7.20?4 issugd by rhe Respondgnr Nq. ,t tef tng IFI period 2019:2Q unoer CGST/TGST Acts, 2O1Z pending disposat of the abeve Wril Petition, as oDerwirie, the Petitioner will be put lo severe loss and h rrdship, : ' Counsel for the Pqtitioner: SRI V.VEERESHAM Counsel f9r._tfre [g:;gon_dent Nos.i & 2: SRI SWAROOP OOR|LLA, Specigl Govt Pleader for State Tax assisted by SRI T.CHAITANYA XlRhN, AGp Counset for: the Re!;pondent No.3: SRI DOMiNIC FERNANDES, SENIOR' Counsel for the Res;pondent No.4: SRI B.MUKHERJEE FOR SRI GADI i)RAVEEN KUMAR, Dy. SOL|C|TOR GENERAL OF tNDtA SC FOR CBIC 145 w.P .NO: 335 OF 2025 Between: Subhash Chand. Proprietor of M/s. Sri Falaji Metal' Plot.No 2, BlocJt No 9' fiil:N;s;;, H;irth;.,ilt Mgli"ort Hlloerauao, Ransareddv' relansana- 500070 ,.PETIT]ONEB ' .' .'': 1

2. Shate o-f 2 4 ANq S.:f, SarqsrQa Q,el !orP,,.b'.I' oar- lll Circle, Saroornagar "Atiids lChermas Building) ryto$ovelnmeQl Revenue T 9l GSI POlbyWing, |lew pellti n9ana d anfs, ReF$sented qy lts secretary, Nort'h Blgck' ..BE9PoUDETIS Petition unQel Artigle 2?6 qt th..e CAQSlitutiPn qf lndia pravlnq tha! in thg circumslancei stated in the Pffid3Yit filefl lherqwith, lhe High Court may be pteased to issue a yrit, older, pr dirgelion r09[e particularly one in the nature ol e Wrrt of Mandamus (i) deplqrinq un gigngd Shg-yl cagse nqlice in Form DRC 01 vidp Ref no. ZD3AO62ZO24B04| dated 94.A6.29?? and impugned Summary Qrder in Form DRC 07 vide ref np'. ZD36O9?41097591 daled 27'oB'?024 poth is5ued pv the lst Bespondent undef the grovislgps o! QFSf{fGQr Act' 2017 as being void' arbitrary, itlegal, wilhout iutisdi6tioq qrld wilflgUt aythoritv of lqw aparl lrom being viotarive of Arricles 14, 19(1Xg) qn4 265 eI the congtitution of lpdia' an-d !9 consequently set a$ide a4y action teben punlpnt therQlq and pass sggh furlhqr Qt other order(s) as this Heoble Qourt 44y deem fit 4nd pJgper in the pitcuEstanges of the case (ir) cleclaring that lhe Nqllrieatig4 No' 0s/2023-C'' ttale! 31 03 2p?1 rssued by Respqndent hlo 9 a-ry4 corrgqponding Go Mp Nq' 1lp dstqp 25os2023 issued [y RqgPonQent Ne, 2 apg tttotification Nq' 56/2023- CT d?!gq 28.122023 issued !y RgqPondent ryo 3 anQ corresponding 9o Ml 170 datPd 30 12 2023 issued by Relpon-d.gnt No 2, which extgnded the tirne limi! for passing the orders, is without authority of talv and uttla vires to the section 73(10) of lha GSTAct2olTandSection16SAofCGSTAct,2olTandviolativeofarticlesl{, 19(1Xg), 21 anrl 265 of the eonstitution of lndia' lA NO: 1 OF 2O2!, 146 Petition ur der Section 1 5'l CPC praying that in lhe circumrjtances stated in the affidavit filed in support of the petition, the High Court may b() pleased to :!i j'r "$tay 9f Operptiop of impugned Summary order in Form DRC 07 vide rFf ,,flg..i 2D3608241Qg75(i1 dated 27 082024 issuefl by rhe Respondent Np .l fglmq lgtr peripd tpl $ f 0 r adg' CGST/TGST Aqts, 20'!Z penping (isposat ol lhe aBve f,V.flf Petitiorl, as qlfgnvigg the Petitioner wilt be pul to severe toss qnd trgl{shiB, g-o,t .p,!ead Counsg! fo{ lhe F'et_itioner: SRI V.VEERESHAM Counsgl fog tle Flggpondent Nos.l & 2: S[l SWAROQP OORILLA, $peglal ^ c ttarrAiryA l1Fhlt?cE fog flle F:gf pondent No.3: SRI DOi,llNtC FERNANOES, SElipdl r q7 ror $lat: f r1"1"l?pl ': -' Oounsf;! fop ffre Rggpondent No.4: SRt B.iTUtrHEFJEE FoR sRt GApt Itr-.S.|t_I. sc EqR cBlc Couns€f PRAVEEN KUMAR, Dy. SpLtcfToR GENERA|" eF ttlDlA W.P.NOI 341 OF 2:.025 {--\=rE-- BetweqD: !V: _-$"pq k,ay rSl.egl Corporation. 't B-32t5. 2nd Floor, BapuDagh Colol,y, E,O4CpO,..Se,-cunderabad - 000 003 Srare af Tetangana.-g;p, bi+jf{ PloprlqlOr Mr.Gopal Kishan Agarwal AND :"PErlIro4fR : Einance, New Delhr. Divisigii, Hyderabad Bppafltr.)ent, J etangana Secrelariat, Hvderabad

1. The AQgistarr! Commissioner (ST), M.G.Road-S D.Road Circte, geguf0pd ,. ff'" $Jfte of Telangana, Rep. by its Principal Secretary, Rever,ue (CT) 3. The Uriion ol lndia,-Rep. by its Segeta'ry, Department of Revenue, Mipistry gf a I-h.. G6iitral liqard 9f tndirect faxes and Customs, Bep by its Chairman. " ' Mlntslry.or Filance, Department of ReVenue, [.lorth Bloc[,-Cental Seijeiaji?l, New Dglhi lcp 001 :';: 1-' ...RESPo!!DEUI$ Petiti"qp undtlr Article ?26 oI the Constitution of lndia prayrng thal in |[g circumqtancg-g.,r1,.p in fhe affidavit filed lherewith, the fligh rlourt pay !f pleqsed to isgue v/tit of Mandamus or any other appropriate wri! or grogr gl direction declpring. {1) the action of thrr Pr Respondent in passing the Order, dated 1Q.04.2924, llts Summary of lhe Orcer rlated 10.04,2024 and the Summary of Asse:;smenl Ofgqf, daled'10-04-2024 and the Rectification order, dated 13.09 2024, thr: Surlmary gf , l 147 ':, Rectification of order, dated 13.09.2024 and the Summary of Rectification order in Form GST DRC-08, dated 13.O9.2024, without following the due process of law, levying Tax, lnteres]-anC Fen-alty.under Seclion 73(10) of the CGST/SGST 49! 2017, withoul even issqing Fprm 99T DRQ-01A as ggnteryrplaled undgr $ryfq 142(1A) of the Ruleg 20:!?, without $ignaturq in the Orders aDd Summary 9f SfaY Cause Notiqg, withqqt D!!rl in t[e Q14e1s anO $um6nary of Shpw CaqSe Ngticq' 18r the tax peried 2019119 yqper flre qqqT/SCST Aa\2017, as arbilrqry' cgnlraty tg rhe provisiQn$ of thg cgfiT/qPST Ag! 2Ql!, nor,p p aflicularly thg OrdE[, date$ lO q{2p2 4 .7.-Q'24 endlDe FUngtary g, Assessrpent grder, dated 1O.W.2QA4 Pasgqd bv ffre 1S! Respondg4l is patg4lfy barred hy llmilatioQ, withgut jurisdi$iqn as Pe( seg-lion 73(1Q) of ths QG$I/S$Q[ Act 2Q17, ryrore pa(igllarly Q,Q.[4s.r!p,]18, datsQ 2P'9829?? qld lllt G o Mq.No.1Zg, d6led 99.1?,2029 issuq$ Fv the 2nd Bespondent and lDg Notification uo.9/2pfl3-Qenira Tax, datgd 39 09 2013 an{ Noti{icatigo No Sp/2p23: Central 13;, flate-d 28.1?,20W, iSspqd by lhe 4lh Bespondgnt, eilenqing lhe timitation perlod to qlake lhe qESe-qprn9nt, a9 illega!, ultra vires to sq-ctio4 16B{ 9f rhe CGST/S9ST A.$ 2Q.17 aqd cQntEry 19 article 14, 1s(lxg) qn-d 2AQ of lpp Constitution qJ lndia. (2) G O.Ms.Nq.1lQ, daled 2Q.08 ?8?9 and 9.Q Ms Ne i70, ciatg{ 3q 12 ?9?9 issued py the Govgrnm&pl of Telqngana alg the Nolification No,912023-Centr4 Tax, dated A0 OQ,?p23 and the DlgtificaligP Np 5612023:qentlql Ta1, d4lg$ 28 122Q23, issued hy tfrp 4t[ RegBqqden! gg ultl? vireF to Qectiep 168A of lDq CGST/SGST hct ?Q17 aad cqnseqpgptlv q91 ssidp the grder' datqd 10 94'29?4' the Sur4mary 9f t[9 O(91, daled 10'94.2|\ anq the Summarv qf Assgssmpnl order, dated fi.A,*,2o41 and the Eectificetion order' datqd 1909'2924' lhQ summ4ry of ffecli{lcatign of order, dated 13'Qp 2o_11 lll thg :1qTJ.{ ffectification prder !0 Fgrr QgT PBg-08, lqted 13Qp.2024 pasgq! by the'!F, Respondent, fgr thq tax pgriod 2018 19 unqql the CGST/SGST Aet 2011, as npll and void. lA NO:1 oF 2025 Petition under section 151 CPC praying that in the eircumslances stated 11 the affidavit filed in support of the petition, the High Court may be pleased tp 148 suspend the ope alion of the Order, dated 10.04.2024, the Summary of the Order, dated 10.04,202, and the Summary of Assessment Order, daled 1O.O4.2O24 and ff9 Rectification Jrde,r, dated 13 09.2024,Lhe Summary of Rectit'isqlipn gl Otqgr, daled 1Q 09 2O2t an<l the Summary of Rectification Order in [orm QST QRQ,!p, dated 13.09.2024 passed by the 1st Respondent, for the tax period 2,Q18-j9 updgr the CQST/SGST Ac1 2017. pending disposat qf thg abqve Wril Perilion,'aq gthgrwiig, the Pe:itiqner vvill be put to severe loss ?nd hgrdship, ::': ::r' EggnsEf fol llle $gunsgl for the i Govt Plea geun"$.ir"r t$" : $ggnsgl for lhe FEtitioner: SRf SFWK JEEtrAM Fiesp ondent Nos.1 & 2: SRI SWAR der for $tate Tax assisted by SRIT.C Fiespondent No.3: SRI B.[TVXHEFJEE ooElt_ 6trANYA .FoR gRr PRAVEEN KUMAB, Dy, SgLlqlToB PENEBA Rggpondent No.4: SRI DQlUlNlc FERNANAES, SE sc FgR cE!.c "' - :+ G B A Yy.?-NQr 342 OF 21025 ,,._---:;:::r__ q_-_-_=7__ :__ Fslw.qp, $i9 Ae Iradels.^12 2-415141A, Gudimalkapur, Sehdtpptn4g, Hydprala{, t,Ftang?na- 500028, Represenled By lts Proprietor, Mr. Mohd Abdul FamOs. eged about 51 y,ears..S/o I\4A.Qafoor, R/o.'SBl eotony, np tiaO4tS nggd, Mehdipatnarn, Hyderabad- 500028 ANP 'trBET{XloNEB

1. Tfelggistgrrl Qc'mmissioner ST, Mehdipatnam-t Qilcle, eharrni0ar Diyision, 8th Fl99r, Guganvihar Building, Nampaliy, Hyderabad-SQ0 901 ' '=':' 2. Slale gf Telangana, Through principal Sbcretary to GovetF.rmenl Bevenue -P.Bpar-tfrent iCommercial Tax), Hyderapfd, Telangana -' 3. Qgntlql Bojlrd of lndirecr Taxes dnd Customs, GST potby yry;nq, 4 ppiorl gf lndia.Ir/inigfry of Finance, Reprgsenled by ils Searet?ry, No4[r Blqc[, mp by il$ Corpmisgioner New Dglhi-l 10001 ,,' . , Retitiqn und,.'r Article 226 ot the Constiturion q[ lndia prayieg thpt ia tfg circumslances statgd rn the affidavit filed therewith, the High Qpurt'!nay hg pleased to issue a arrit, order, or direction more particularly one in the natUre qf a Writ of Mandamus RE$PoNDEN.T9 New FelDi 7":'I i r:r' (i) declaring un signed Show cause nolice in Form DRC 01 vide Ref nq. 2D361 12 0261128 dated 14.11.2021 and impugned Sun-mary Ordeq i;1 DRC-07 vide .ef no 2D360424084983y dated 30.04.202t4 botfr isspqQ 149 ,i ' ! 'i'r':, .,',, by the 1st Respondent under the provisions of CGST/TGSf Ad,2017 as being void, arbitrary, illegal, without jurisdiction and withau! authority of tarry apa6 1ronl beins violative of Articles 14, 19(1)(s) aqQ ZA! oJ 1pg Congtitutlon o{ fpdia, and to consequeDlly sel aside anY actign tahqn "..! .. oilguant lherelg and pas such {urther ot other order(s) a9 thig !-loliplq cggrl mqy peqrP fi (ii) declQ[Q.s tha! th "e No Rpqp.ondgpt N9. 3 t aDd proper in lhe circumslpnces of the gase. tifigatian No 09129?3-9 r Qqted 01.03,?9?3 iF8re$ Bu apd corrssponding GO Ms. lfo. 119 dElEg 2E,98 egqg ?ndTlolll,Lpatron No' P6IaPh,- -g{ q3tF9 2A.#.2A1,g iscUed !Y Respendeql No 3 anS corrqlpqlgips E: .,qlt, go.tr?,?)4? issued by Bqlponden! tlo 2, which e,tq,!9tq l[8 1Tg Categ tirp6 lim'r! fuor ga$sing the orderg, ip witlout quthoritv o1 13w 440 gltqf vissg to lbg sQqlion 73(1Q) sf the $Sr Act 2Q17 and Spplion 1684 gf CSSI AgI 2oll and violalive of arliples 14, 19(1Xq), zt ggp ZSf of !!g Cggstitullqg of lndia. eqPqn e! o lA NO: 1 OF 25 fletiti.ogl pnd91 SeElign 151 QPC praying thal in the cirqumslgsFes qlated iq the affi{pvit {jled iq Suppgd of lhe Betilipn, thg His5 coull m4y be Blgased to Q!fl{ of opgJatiop of impygned Supmary Qrder in DRQ-07 lige (ef 08, ZD36o424a84s-83Y dateq 9o9#.2A?l issued hY the ResPondeot H, 1 fSr thq 18$ period fp18;{Q undqr CGSTIGST Aqts, 2017 pendins dispqgal ot lf19 aQqve !.l1giJ Petitlon, as gjh.erwigg, the Petitionef will be pq! to severe loss end hef.$snip, counsel for the Petitionqr: SBI V.VEERESHAM ;;;"Ei roi iiie niibonoenl,ros.i q z, sn'l SwARooP ooRlLLA, $pecial_ --- -d'oripi"radi'i"t State l"x assisted bv sRlr'cHAITANYA [tB4!'-AGP counsi;toriire nEspondent No-3: SRI D^ollNlc FE^RNANDES' SEtlloR ".,";, ,o,1t-" *ueoondent No.4: t-,"":;3if=i!=F t9Itll 91?r...^.. PnavieN xunAn, ov-sor-lclroR GENERAL 9F INDIA : r:' 150 W.P.NO: 349 OF 2O2!; Between: M/s. AP I raders, '12-2-415141A, Gudimalkapur, Mehdipatnam, Hyderabad, Telangana 50(1028, Represented By lts Proprietor, Mr. Mohd fbdul Farooq, aged abou 51 years, S/o. M A Gafoor, R/o, SBI polony, AP TJadqrg Ropd, [deh{ipatnirm, l-lyderabad- 5000?8 ]:, - ' , ... ';:BETIJ:IoNEB ANQ

1. The ASgistz n! Commissioner ST, Meh d th Floor C,aganvihar Bvilding, 11sry at te-otTel angana Through Pti4gtp pa4rnenl ntral Bo arrl of lndirect TaxqS and by ils C tmrr,issibner D Qf lncl ia, It4inislry o{ Finance, Replgpenled by tts SE$retqry, No[![r Block, (Commercial Tax), Hvd et9 b a lip.y Wing, ffevy pelhi i4er Diyision, le, 5 n H F a 3 4 Qe Qe r--ep Unio !."* Dslh i-- 1Q001 ...BESPoNDEN $ Fetition unrier r\rticle 2?6 ot the Cgnqfitutipn of IndiA pralilg thal in lhe circumslanceg st.rled in the affidavit filed lhere-Wilh, the High QSgrt pay be pleased lo issue a writ, order, pr direction mgle particufally o49 in thg nalure of a Wril of Mandamris (i) declaring u.r sir;ned Show cause ngtiqe in Fqrm DBC 01 vide Ref no. 283601i'40?_4 ',38R dared Z1tojtzg?i a6p imBfgn€*Surp$ery prder DRC-07 vide ref no. ZD36g424QeQg23L datg! 3et;oflt2O?i both issued by pursr anl thereto and pass spc! further gr qthgr atdF(s) as thi$ Honoural:te rhe section 73(1Q) of the GSTAcI e01T aytd Sq_gtion 168gef CQgr Ar:f , 2011 and viotaliye of q(icteq X+; f$(rXg), 21 Q,4;,i 2SF ot lhe Constituton the 'lst Respondenl p-oder lhe p;oviqiqns af gcgt/TegT Aet,2O11 as ceing void, arbitrary, illegal, withgUt,jqripdictig4 and withgut allhority of by Respondgnt No. S gtd egnqgonOi.lg 9Q Ms. go. 11Q dated 25 01tz023 consritution o[ rrldia, and lq coBsequentry s9t asiQe any actio,r taken Court may deem fit and proper in lhe cirggmstan".s of the case l' (ii) declaring thrt the Notification No. 09/2023-C.T dated 3.llQg1202Q issuefl issued by Respondent No. 2 and Notification No, 56/2t123_ GT d?teq 28j22023 issued by Respondent No. 3 and corr:esponding OO frrlq, 170 dated 301 r2r2o23 issued by Respondent No. 2, whicr-r extended the lime limrt for passing the orders, is without authority of raw and ultra 't51 vires to law apart from being violalive of Articles 14, 19(1)(g) and 265 of the of lndia lA NO: 1 OF 2025 -i:l . qFtition undgr seslion 151 cPC prayins that in the "'t9Y:'ref^:"^3t19gi]lf ghg 2ffiflpvit-figd in qprppqrt of the petition, the High courl may be P!99ss$ to SIgt of oppratign of impugned Supmary order in DRC-P7 Yi99 pt' 0Q, 2D3604?409P023[ Patefl 3ot}4t2o24 issued by th9 Respondgpt Ng, 1 fqg thq l8i! period !P18'.1$ un{Fr CGST/TGSr Acls, 2017 Peqding qisoqsal of thg a[gve W[l Petition, as pfherwli-e, thq Petitionel ryill be put to severe loss and \94"n!8, Counsel for the Petitioner: SB! V.VEERESHAM ;;ffiii"iilii ni$b",ident iros-t i z' sm gIi\BooF ooE!114, Ep.qqlal^ : - -' dbvt'Eleroei iot 5t"t" r", assisted bv sRl r'cHAlrlN-Yl$8f!;een O"rn"Ifr"tiiie ReSpondent No-3: SRI D^oMlNlc FERNANDES' SENlon Counsel for the Respondent No.4: SRI B'MU-KHERJEE FOR $! qAPi.-.-. - Dv- sollclroB GENEBALgT INPIA ::'- --r'i-RAvErx"kuuai, sc FoR cBlc .F.N F 2025 Belweq[J: M/s. SFC Colstruqtions Private Limited, Rep by.ils-D'lr99t^ol, Syed Fare9d iji-.jidlbi lSiiil6iio, t'radeem Qoroni, Hvderabad - 500 028 ANP ,,:PEr.lyro4EB

001. Hvderabad, felangana.

1. The Aqpistant Commissioner, Mehdipalnam-ll, Charminaf Divisign' 2. T'h;-iffi"itbnei ot State Taxes, State of Telangana Commercial Taxes ' d'fi;id;, Mli: R,;?,i, dH"i6'Erhoi,i'er"'ivah, t'rimpativ;'Hvderabad: 500 3. si;t" or relangana, Represented by its principal Secretary to QoterQment, 4. d;;t';iil;,0'o't tn,ii'""iiur;;;;J a;aii,'t, GSr Policv wins, Government - b"fiili'j,-nr*iitrv "ill"i'ri",'1.r.* o"iu, Represented byits Colnpisqigner GST) 5. Union of lndia, Represented by its Principal S-e9191ary' Governmgnt a{ lndia' ' iltl;;ii';i Fii'rn"5,'sio'i'i;ii."J,n o5'p Buildins' Sansad Mare' New b.er,-iiro oor. Revelue (CT-I|) Department, Secretariat, HyderaDao ...REspoilDENTs PetitionunderArticle226ollheConslilutionoflndiaprayingthatinthe circumstancesstatedintheaffidavitfiledtherewith'theHrghCourtmaybe 152 pleased tolo issrre a Wril of Mandamus or any other appropna te Writ, Order or Directron. A. declaring tha. the order u/s 73 of the Goods and Services f ax Act, 2017, Summary of the )rder rn Form GST DRC-O7,'ind pttaphpenl lo Fp(m GST DRC- 07,all dated 22(S.2C,24,andpassedbytheiptR€spendent,vidr:SeferenceNo.. 2D360824083010M, under the proyiqigns Of lhe Tetaggana eoo{g gnd gervicsq Tax Act, 2017 and Cit:ntrat Goods gnd Seryglgg-s fpx Agi, 2OlI, tor tbe r?I pe-{igq 2019 - 20, as uploaded in the GST rygb porlgl, as Afbtlr4ql, bad and non-estin law, barred by llmilalir'n. vr,ithout juris@alidreasons contrary to tfe principles sf nalural ju,qlice qqli,alsq con!.rery to'Articl€s 1i and z6s of the Constitulior of lndia, B. after holding th rt '' ]',' a. the.l.fotrficatipn No 0912023_Central lex dgted 31 .03.2023 issued by lhe 4lh Resporrdent, i.e,, the CeDtral Bg4gd o! lndifect fpxes; and Customs, New Delhr, and the corresponding G,.O M; NA. 11g (Tetangana), datod 25082023 issr.red by the 2nd Respondenl, i.e., the Stat<: of Telangana, extending trre irritation hom i1.12.2o?3 to 30.06.2o24, lcr completion ol adludicatior uncler rhe provisions of l[e cgntral goods and Services rax Apt, 2Q17 arrd lhe Telangana Gqods and Seryices Tax Act 7tO17, for tho lax period 2019 - 20 and b the Nolificalion No 5612023-C,entral ,]gx {4ted Zg.t2.?OZ3 issued by 4m figspondenl i.r: , the Central Board of lndipct Taxes and Customs, New Qelhi, and ll-e corresponding G O. MS, No. 170 daled 3g.12.:2023, issued by ?nd Respondenl, i.e,, the Statp of Telangqna, turther exrending lhe timo limit from 30,06 2A24 b 3O.Q8.2024, hr csmpfeljpn qJ adjLiiicatioh under the provisior s ol the Central Gpods And SBrviqgq Tax Act 2017 and lhe Telangana C ood:; and Servigeg Tax Ac-t, 2e17, tgr the tq1 pef qd 2e1g _ 20, Ere issued ra,ithout any authority of ipyy, aq! ars arbilrBry, ?r.rg uJtta vifeq Sgc 7l(10.) :rnd ijection 168,4 9f Ce4lrqt Go9d9 qnd Sqfvices ,!gx Act, 2017 apd Tglangana ,Soods and Services Tax Act, 2017, apart fror.n being violatiye of alictes 14, 19(1Xg) and 2gS of the Qqnstilqtion of lndia, in the inlerests of justice.. .. 153 lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the cir-cymstafges llatqE in the affidavir filed in support of lhe petition, the Hig! ColJ{ m?} ne glgesed to llgY atl furthgr plggeedings, including any recovery, pursuant to grdqq"g{s JrQ_o' lhg Goods and sgrvicqs Tax Act, 2017, summarv of tbe ord9r io [orn1 Spr BRcrQT, a[ daled ?2.09.4024, and Pe9sqg bv thq and Attachmqnt to Form GST DRQ-07 D3Op9?40q901Q$, qQgr 6q pro$giong oJ lst ReqponqEnt, vlde Relerenqe N9. Z oqdS PId Tax Act, Q017 gnd 9e lhe TelangAoa Gogds and $erviqes Servicqi Tq6 Act, 1.917, for lhe tQx period 1019 - 28, pe0diFS diEPoqal d lhs Bbove ]4!rit fl9!itio4. Counsel for the Petitioner: SRI SINGAM SBINIVASA BAO C;;;;Ei i"iiii" ni"p"nlsnt tios.l ts 3: sBl $wAhoQF oqnll-r Ai $peqlal- Govt Pleader for state iax issist"O"-ly. sRl T'GHAITANyA KIEAU AGP 9"u ""f ip." nti p" ro"rt No'4 : sRl DoIl-Ug IF^RNAN ".,".;;,o,,h " *". oon de nt N o. s : t!,"p: fi iffffFE I9I l-Il sAP',.,., PRAVEEN KUUAN, OV. SOUIqiTOB 9ENEBAI 9F IUDIA ^ DE$' sF!+oB W. .NO 1581 0F 2025 Betweqp: H:r 856,fl lii X,Slfi ll;Jli3['fi'Ilio8i,YBi,,?i6if +l,HJffi 8,ffi i:J ffi"J tiy its'eionrielrix, Sita Deyi Vundavatli. .,,FETJ"[|oNFB AND l.lyderabad

1. ,$psislent Cemmissioner (ST), Falhenaggr Cirole, HYderahad $gr?l DiyisioQ' z. iii,i.i stl"dia, Rep. bv the seetetau, Ministry of f lppncq, No'l+S A' North Block, New Delhi- 3. 5i;i;'oii;dn.b;;t, Rep. bv its Principal $ecrgtary h Ga'vsrnrn9D!' Rqvenpe icr-ttioepartmenl,Secrqlarial, Hyderabad . 4. centralBoard ol rro[JJilriJi'in'o cuiib", GSTfolicy.Wing,.9,,9v541ment oi-rno-i-d, uinis[ry of Finance, New Delhi, rep by its commlssloogf (uq'r ,t' ..nsgeoNDENrs Petition under Article 226 of the Constitulion of lndiq praYilg that in lhe circumstances stated in the affidavit filed therewith, lhe uigh qiurt lnay !e pleased to isgue an appropriate writ, order or Direction mQre partigulariy in lhe nature of MANDAMUS declarrng the action ol the 1st Resporident In paqsing lhe 154 impugned order rlate.ci 2Al4l2O24 and issuing notice for recovery tf demand dated 10.12.2024 as irrprop,er, illegal, contrary to facts, and unsigned and consequently set aside the sarr e lA NO: 1 OF 2025 Petition u n jer {iectign 1p1 qflg prayiqg tha! in the circums;tances slaled in rrl support of the pgji.tion, lhg f.tigll Cogfl may be pteaseQ to granr of the tolat ,4;p"puted tal qf Rs,9,06,39,39?1- (QGST of o1 the affrdavrt f iled stay o{ collecti Rs 4,03,19,690/- ;rnd {}GST of Fs.4,93,1g,Qgg[,). Counssl for the Petitio[er: SBI MUKTINUTALIAPAT] BAMAQHANDBA MURTHY Counssl forllre Rgspondent Nos.l $ p: sru;WABoqF oonlllA, Spesiat 9ovt Pleader for 961" Tax qggfgte{ [y SRI T.ctlAlTAryyA URAN, AGF Counsef for rhe Respon{ent fJo.2: $Bl B.UffiHEBJEE FoB SRt qAbt counsel for tfe Respondent No.4r gru.DqI4lUfC EERNANDES, SENtoR PRAIEEN KUtt{AB, Dy. gpLtAtToB FENERAT OF tNotA sc E€B cqfc W.P.NO: 1327 OF 2025 Between: lV,l./s Sriniv_asa Autgnotiyes, 1Q/!9, HUdprahad Bgad, epp S.iddipgt, Sildrpel Distsict, Ielangaq;*'- 0gZrOS- R6p 'tiv tulr Dharampal Reddy, Aged abqU! 62 y6ars tlew BustanO, il-s Proprielor, .,.PETlTlOltlER Telangina. ANE 1. The Assistant Qomrpissisner (gIJ, Sagqgredfly-ST!-!, NiTsma[qd Diviqion, 2 fhe State of felangana,fiep.by.its p;ig-qipal gecretary, Revenue (CT) 3 The U^nion cf tndn, Rep. by its Secre!df_,'Ministry st Finance. t,torrh Block, 4. f he Qentral []oard of Indirect Taxes and Customs. Bep. bv its (lhairman. Department, Telangana Secrqtslisl, Hydbrabad. New Delhi . - 10 001. Ministry.of Firrance, Departmen! gf Re.Gnue, forth Bloci,'Cenrrdt Secieiariat, New Delhi - 100 001. Petition unde'r Article 226 ol lhe constitution of lndia praying that in the circumstances statr:d in the affidavit filed therewith, the High ()ourt may be pleased to issue \A'/rit of Mandamus or any other appropriate writ or order or Direction declaring ,..RESPONDENTS 155 'even (.1) the action of the 1st Respondent in passing the orders, daled 3110812024 and 2gto8l2o24, the summary of lhe orders in Form GST DRC-07, daled 3110812024 and 29t08t2024 and attachments to DRC-07, oareo aiioAlZg"z+ iB! 2gl}Bt2o24 passed by the 1st Respondenl, levying IGSTIQGST./SQSI under Seplion 73(10) of lhe IGST CGST/SGST Act?O17, for the tal'Periog 2019i20, ylithayt issrJing Form QSr DRC-o1A as contemplalgd undql nub t{Q(tA) ef l[q flulgs 2Q17, withoul signature qf thg ofliqer qqDperngd in !!e Sgtica and qrde{F de,eq 31to8ta124 and 29t.OBt2Q?4 aDd $ummary # thq or{grs da}sd n1$8tZQ2a and. gr?nung aD gpportgnity Qf petsqnal frearing tq the Pqtilipnep, as grbit8Aty, sslp-lrary to lhe pqoyisiqps of the IGST/CGST/$GST Agts ?Qln, agd cgnlrary l-e the Srtiqle 14 19 (2) (S) ?1 apfl 265 of Constitulion of Indie gpd ngt ev:qF follgying lhe aFenoeq Section 16 (4) of the CGST SGST Ac.tp, 2Qlf by Eina0s€ acJ, 2o?{ glanlins lime till f,lovgmber 2021 4nd censeguently $el-api5lp thg Or*qr.s d lpe 1gl 6egpon$eD! dated 31/0812024 and 2gto\t2o24 lor trq 19a pqiloQ p01$"|0 Qy nasgino lwo Orders by the same oflicer is not valid in the eyg of l9W, tO setiSgide both !b9, Qrders as illegal, null and void, popdenliino Wilbput PIN eDo DgI y the 1st IA O: 1 OF 2025 .':_-=? =a Egtitipn undqr Seclion 151 CPQ pra{i!:lg th%t in tE$: cirggsnst4pEes tlatod ia lhe affidavit filed in support of the petitiorl, the Hish Soud lnay |q olgased t0 iuqpend the qperaUon of lhe OrderQ, dated 31/08/e02a qod QQl98l29?4, qymrDary 9f the prdctg in Form GSr DRC-Q7, dal.gd 3.1lo,t?924 4nd 29{08/2924 ?t't4 eltephr,ggntq 19 DBQ-07, dated 3llQ8/202f qpd l9lOW-2O24 Pas{E*d bv lhe 'lE! Respoq4ent, for the tax period 20:!9:20 urldPr the IGEJICGQT/SQQI Aels 2q:tZ' pg[ding disposal of the above Writ Pelition, ei otDPrwiq-9, thp Petitioner yill b puf to sever-e loss and hardshiP Counse! for the Petitioner: SRI SHAIK JEELA|-B.4SI'!S gounsii for iire Respondent Nos.l & 2: SRI qlv4tsooP oo[l!!11.1e-e-:ia-l^ gounset for the Respondent No.3: qRl B.I/IUKHEBJEE t9!SM491...^.. ' PRAVEEN KUMAR, Dv. SOLlClroR GENERAL OF INDIA Counsel for the Respondent No.4: SRI DOMINIC FERNANDES, SENIOR SC FOR CB]C 't56 W.P"NO: 1430 OF 2025 Betlveen: Narender Feddy Guduru, S/o. G. Sambha Shiva, Aged 70 years, Occ. Business. H No 1-5-577, Flat No-103, 1st Floor, GNR Hergh's, Road No-3F, New Marul'rinagar,' Kotfrapel, Dilsukhnagar, Hyderabad Ranga Reddy, Telangana, i00 060. GSIN. 3qAEHPGJ019E1ZU ANP "'PETIfIONEB 1 The S!et9 of T*elan na, iIS P p€ipal Secrelary Cemmercial Tqx X). (1. T Q_stltpler, TE a 3 4 'pi -5 1 1 , (STATE TAX) Gagarvihar, ?ga ih?E N ag?t - lly. Hv l, (sTAr deraba.d, E fAX) riarporNaga.r Telanga na - s00001 .. RE$PONDENTS Petitioo und,:r Article 2?6 oJ the CgppJitutipn ql lndia praytlg thal in the circumstanceQ staled In the pffi(6yi! file{ tberewith, lhe High Court may bq pleased to Pass ;rn orf,gr oJ orQgrs one iR nature of Writ of Mandamus for declaring the actior af Respondent Ng.4 and pet qside the rmpugnt:d Order daled 30'04-2024 under $eclign 7A of lhe C9$.T eO, 2817, vide l].gferenpe NQ. 2D36o424O883670 detgrminisg a fg.tQl liapilily of Rs 3,50,118/ (Flupees Twe.nly Three Lakf Fifty fhousqnd Pne tlundrqf, and Sixleen Only), includrng lgfr interesl, and penallf in spite q! filing requigile returns i4 the montfr qf June 2018 vide Fprm GSTR-:,B Eilhou1 pq0fqi[rS t[9 returns fifgd by the pelitianer ag arbilrary, illegal, im;tropg1, unjust, ageinst lgw and yiolaliye of principfgs of natulpf justice ?nd consequgntly Set aQide !-bg same in the. lA NO: 1 OF 2025 fetitiop unde Sectipn 151 CPQ Oraylng that in the circumstaoces stated in lhe affidavit filed in s,upport of the petition, the High Court may be pleased to granl interim Stay of all f,rrther proceedingg in the said impugned order flated 30-Q4- 2024 under Section 73 of the CGSf Act, 2017, . vide Rr-,ference No. 2D360424O883670, deter:mining a total liability of Rs. 3,50,i16l- (R.rpees Twqnty Three Lakh Fifty T housand One Hundred and Sixteen Only), ncluding tax, rnterest, and penalty pending disposal of the Writ Petition. 157 Counsel for the Petitioner: SMT. S.RAMA LAKSHMI Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP W.P.NO: '1443 OF 2025 .,t Between: M/s Vin Plast, B-17, 5th F!99r, $ggtaul lko.n, Ba Telangana- 5Q0037 Rep by its faftnep, MaddiPati Ratan 12nagar, Hyderabad, Kumar' .,,PET!IroNFE Hyderabad AN!+ 1 Assislant Commissioner (ST), Falhengg3l Cirple, t.{yderaQad S91al Divisio4, z !f io1 of lndia,.Rep, py thp segu-elau, MipistrS of Finance, t'to. ;lgF- A, Notlh 3 Stale of Telangana, Rep. by its Principql $ec(Ptary !e Govcrnment, Revenue ' (CT ll) Depar[men!, Secretariat, Hydgi?Ead. ...RESPoNDENTS Block. New Delhi. ' Petition under Article 2?6 qf the Cgngtitutign of India praylng thal in the circumstanceE stated in the affidavit file$ lhereyith, lhe F.ligh Court may be pleased to issue an appropriate Writ, OrdgE gr DiJectiop more parllg9larly in tfe nature of MANDAMUS declaring the Actiorl p! the 1st Bespondenl in passing lhe impugned order daled 29.C4.2024 apd is.SUiEg n.oticg tor tggovqry of demold daled 10 12.2024 as imprpper, illegal and gqpig4fid a6{ conpequgotly get aside the Same. A NO: 1 OF 2025 Betitien under Section 151 CPg praylpg that in tbe eiresmstqpces staled in the aflidavit filed in support of the petition, lhg Hish Coq;l may be pleqsed lo graltl stay of collectton of the tqtal fligpute{ !P* Cf Rq'1,65,p1,91Q1- (IGST qf P<s.l,64,77,717l-, CGST of Rs.12,0991 and $$ST oJ RS,12,0991) Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHnHpIO MURTHY counsqjl for rhe Respondent Nos.'r & 3: sRi QWABOOP O_9fl!!11.:e-e-9ie]- Govt Pleader for State Tax assisted by SRI T'CHAITANYA XIRAN' AGP Gounsel for the Respondent No.2: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF lNplA 158 W.P.NO: 1474 OF 2025 Between: M/s. Qpra Flast Industries, 5-35/267A, Shaktipuram, Kukatpraliy, Hyderabad, Telangana - 5Q0072, repiesented by its Proprietor, Sri. Ravinclra lmmaneni, I' AND 1 Ass.istant Ccmmisgioner (ST), Balanagar C 2 f le gtqte of felanggna, represeoted by its D,epadpent (SomslereiaLTaxesl Telangan Hyde;4b3d, Ielangana. ...PEflT]ONEB ircle, Hyderabad R Jral Division, Prf ncipal Secretary, Reve!ye aSecretariat, Hyd()fg ...RFSPoUDENTg Eptitia[ under Arliqle 226 of the Constitution of tndia praylng th4! i0 lhg circumqlancas sta,:gd iR the affidavit file( lherewilh, the l-1igh Qourt pay be pleaseQ to issue a 'ffrit q1 Order or direction particularty one rn lhe nature gl W4t ,gf Mandarnus setting FSidF lhe impugned Assessment order passed ny the filg} respondent in F(Um €ST DRC - 07, dated 3j 082024, in Rgfergnce No2D360824152314E., alpng with the atrachment ro lhe Form CST DBp - rQ|f, vide DIN No 9ST/:i$;AA9P1BB47B1ZTl20, raising a derpand af ra)( amounting le Rs.7,65,015/: (q-GqT ?nounting to Rs.3,82,5071- Ptus SGST ppoqpting lg Rs.3,82,507/-), for lhe tax peripd 2O'lg-2O thal have been uptoadqO in the GSI porlal withou! digitally signed vvhich is contrary to rhe Rute 26 (3) af thg cgSI Rules 2017, qS illegal, arbitrary, ab inilio vqiQ, confrary te thq provi,siqns o1 CqgT Act and Ruleq, 201 ,'and TGST Act and Rutes. 2017, centrary to rhe, law lgid qgwq by the judicigl pronqunaer.nent of this Hon'!,19 Court and Hon'bte HiEh O,ou4F gJ Delhi, Bpmbqy and ,|ndh1.q Prapesfi ?nd withqut authority of taw A NO:1 OF 2025 Petitig4 under Section 151 CPC praying thal in the circumstalces statqp iD the affidavit fifed in support of the petition, the High court may lrc ptqaseQ !o pendinq disposal of .he Writ Petition grant stay of all further proceedings arising in pursua4ce of the irlougned Assessment Order passed by the frrst respondent iq Form GST DRC 07, iated 31.08.2024, in Reference No.ZD360B 241!i2314E, atong with the attach nent to the Form GST DRC 07, vide DIN No. GST/36AACP 1 BB 47 B 1 ZT l2O, f or the tax period 20 1 g-2O. 159 Counsel for the Petitioner: SRI S.SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted Py.SRl T.CHAITANYA KIRAN, AGP W.PETITION NO: 1476 OF 2025 Between: Sri Ganesh J-e-pels, 1-2-$9y17 prietary Firm, by its M/s Pro about 3 29 year.s, o Hvd e@ bad; ANB 500029 ?lguda, Hyderabad vtn a.sh Soni, S/q. Dine sh Sqiji, Sole Aged S/o, S. Krishnaiat, ASg. ...PETTTTONEB Secrqt4ry, Secretariat, Hyderabad, 1 Govt. of Telangana, pomperciql Taxeq Pppaftmen!, Rep. by Principal 2. The Qqmmisgionq of Commelciqf TaXeS (SI) Commercial Taxes 3 Joint Commissioner (ST) porppgicial ]4Xes Depa4ment, Abids Divrsion, 4 Ihe Aqst Commissioner (ST), Abids $irg!e, 4lh Flapr, Old Kakaliya Hgtel, Department, Nampally Stbtion-Bgad, Hyderabad. 500 001 t_\lampplry Hyderabad. 5p0 OqJ, ...RESpoNDEryrE Petition under Arligle 226 oJ lhe Cg.qglitutign 9f lndia prayit)g thal in lhe circurn$tances stalgd in the affidayil file$ lfereWith, lhe High Ggurt pay be pleased to isspe a Writ qf Certigrari et Any q!!:gr appropripte W[it, OIder or OrdeJq, Directiop ar Direcliong to deqlpgg thg impqgneQ nolice with PIN Nq. GST/399RDPs5437D1ZP.-\17-1S, {Ated 02:9q-202{, the Sumlrary o{ thow Causq Notice Reference frle. Zq360Q?4049.0d1R, $6!ed P3- O8-2O24 issugd by lhe rlh responflgnt, proposing tp asseqs the pgtitigr;g1 firr4 for lhe nel tax pEyable oI R9, 2,65,47.906!.. for the peripd 2Q17-19 U/seg,44 of GSf A42017 and all further oonsequential propeedlqgs as illggal, ggbitrarv, withoul jufisdictiqn ?nQ unsustainable in larai and t9 set aside the E?Tg anfl alsq direcl the tpgpoDden!9 !g act in accordance with law. O:2 OF 2O25 Petition under Section 151 CPC praying that in the circumstances staled in th.e affidavit filed in support of the petilion, the High Court may be pleased to 5uspend the impugned notice with DIN No. GST/36CRDPS5437D1ZP| 17'18, 160 daled O2-OB-202,1 and the Summary of Show Cause Notice Reference No. 2D360824009041R, rjated 03-08-2024 rssued by the 4th respondent, proposing to assess the petitioner firm for the net tax payable of Rs. 2,65,47,90{i/- for the pefiqd 20'17-18 U/ sec. 7l o{ GST Acl2017, pending disposal of this Writ Pelition. Qoqnsel for the Petitioner: SRI SHANKER LAL Counset fol the Respondents: SRI SWARQOP OORILLA, Special Govt pleaflg for St?te Tax assisted by SRI T.CHATTANYA KIEAN, AGB, ' , : r W F.N :15 Betw oF 2025 =l':-- Mls. Qge l<ay Steel Carporation, 1-8-3215, 2nd Floor, BapubaOh Colgny, 9.D.RpEd, lbcunderabad - 500 003 'State of Telanqana."R-ep.'bii'iib 1r 'ti-' Fqoprielor Mr.Gopal Kishan Agarwal - : 1 fhe Ass pivision, The Sial itm. 9epa istarrl Comm issioner (ST), M B Road-S.D.Boad Qircle, Qqgu4pet Hyclgrab ?d e of Tela ngana, Rep by its Principal Secretary, Revenue (CQ nt, Telangana Secretariat, Hyderabad

2. 3. The Union 01 lndia, Rep by its Secretary, Departmenl of Revenue, M,Distry Q, 4 f lndirect Taxes and Customs, Rep. by its Qfe DEPQ rtm ent gf R 9.rYeoue, North Block, Cen {i?1, BEEPONDENTS letiripn und()r Arricle 216 0f tle cgnsliturion of lndia prayilg thai in llg Etnatcp. Nerv_Dethi, fhe Qentral lloard o [4inis!ry of Fi-rpnce, New Pelhi -1Q0 001 rrman, Seireta ji!.: clrcumsfanceg stalgd in the affidavit fite( therewith, Ihe fligh gglrt,'.g'"* 4t pleased to issue !r{1it of Mandamus or any prhqf appropriatg Wrjt'or lgrdA{ gl ' :l flirectiondeglpr.ing. (1) the action of thr: 1st Respondent in pasging the Order, qated jq.04 ?924, Ihrq Sqmmar-y of tfe Ot(lgr, r)ated 10 04.20.24 alq lhe Summary or Assgpsmqnl O{d.ql, dBted 1Q.04 2A2 7P the Reclification Ordgr, datqd 13 Q9.2Q2 , tfg gurplna{ gJ Re_!tifi!31io: 9f Ordr;r, dptqd 13.09.2Q24 and lhe Summary qf Rectifreatign Order in Eorm GST BRC-08. dared 13 09.2024, under seclion 74 0f rhe sclsr/Qgsr gg! 2017, instead of uncrer section 73 of the sGSr/cGST Acr 2017 , ror tfre tqi Rgriod September. 2018, yrithout considering the detailed objections of l[B petitioyrqr, without ge4eraling verifiable Document ldentification Number fOtN), withpUt providipg sufrrcient ppportunity of being heard to thg petitioner, after submission qf 161 objeclions, without signature in the Order, daled 10.04.2024,Lhe Summary of the Order in Form GST DRC-07, dated 10.04.2024 and the Rectification Order, dated 13.09.2024, the Summary oI Rectification of Order, dated 13.09.2024, as arbilrary, contrary to the provisions of the SGST/CGST Act, nol valid in the eye of law, in violation of Principlqs q_t Natural Jqstice and Rulg of Law, and cQntrary to the Article 14, 19(2)(g) and265 of lhe Qonstitullon of lndia, (2) lhe action of the 1st Besponden! in no! igsuing the Form GST DRC'O1A, as contrary to $ection 169 gf the SG$T/CGST Acl 2017 read with Rule 142(1,4) Of the SGST/CGST Ad2O.17, (3) the ?ption of thg 1st Egspondent in levyilg tax and interesl under Section 74 oJ Sept-ember, 2018-19 an Qrder pJ the SQST/CGST Act, f91 tfrq tax -perio( Assessment, datefl 10.p{.2024 w?; alre4f,y pagsed under SectiQn Z? of U-'q CGSTiSGST AcI lQ17 4nd again palsing QI.der:E for lhe nonth ot Seqlen'q:1, 2018 thqugh the fgtitiopgl has lnveices apQ panfi Stat.ement for pqymqpt pgqq!, as illegal, arbilrary, imprgpgr, Unfair, violating grticfes 14, 19(1)(g), ?1 and 300A il the Constttution of lndia. (4) invoking Section 74 q! lhe 9GST/CGST Act 2017 by passing the Order, dateq 1O04.2024, the summary of the Order, dated '1004.2024 and the summary of Assessmenl order, datgd 1o'o4.?Q24 and thg Bectification order, datgq 130g2024,lhe Summqry of Rectification of Order, dated 13 09 2024 an{ tfre Summary of flectifiqation Order in [91m q$f DRe-08, dated 13Q9.2024 for IFP !9x Perlod September,2Q18, thougf,l {he Qrdqrs, daled'1004.2024 has atrel{\ beqn passed for the ellire ffna!g-!1 .l ye47 Q,018-19 under Sectio4 73 of tbe QGSTiSGST Act2Q17, again passi0Q Ordets for the tax period september, 2Q]S under Sectiqn 74 oI th1 CQST/SGST 4c\ 2017, tahing exlended pgrioQ 9f limitatiqn, is eqt valid in thg eye of lau. -: ,: , lA NO: 1 OF 2025 Petition under section 151 cPC praying that in the circumstances stated iD the affidavit filed in support of the petition, the High Court may be pleased !o suspend the operation of the Order, daled '10.04.2024,ihe Summary of the Order in Form GST DRC-07, dated 10.04.2O24 and the Summary of Assessment Orflqr, dated 1Q,04.2024 and the Rectification Orejer, daled 13 09.2O24,1he Summary oi 162 Rectification of order, dated 13.09.2o24 and the Summary of Rectification order in Form GST DR()-08, dated 13,09.2024 passed by the '1st Resl)ondent, for the tax period Septerrber 2018 under the CGST/SGST Act 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. qqqnsel for the P:titioner: SRI SHAIK JEELANI BASHA Counsdl for the Respondent Nos.1 & 2: SRI SWAROOP OOn!U, !q99laJ^ Counsel for the R,espondent No.3: sRl B.MUKHERJIF !91--T! G491.- Counsel for the R:spondent No.4: SRI DOMINIC EERNANDE9, SINIOB i . . r .,; ' :1'. .- Govt Plead':r for State Tax assisted by SRI T'CHAITANYA KfRANT AGP . -_- - PRAVEEN KUMAR, Dy. SoLlClToR QENERAI- OF INDIA SC FeR CBIC . '. " 15 oF 2025 Between: ' l:r :ii M/s. Sandhy 91/1 and 91 Telangana - Q1o. Sreedh ?qvq2Nct1 Telangana-5 'a Constructions and Estates Private Limited, Sy No 86, 87, 90, /2. 5;BR Sin Technopark. Serilingampalli, Shaikpet; Hy-dgralad, 50t) 008 Represented by its Director, Smt Sandhya Saranal?, rr Saranala, Aged 49 yeais. R/o Plot No. 13 14 1.\ D, No. .9-?- 3-15, Road ttb-Og, NanOagiri Hills Castle Houqei Hydera!,'aQ, 00 033 : ,,.PET|TroifEB AND 1' ...RE9PqNDE$,Ii DepartmentCommercialTax).Hyderabad.Telangana.

1. The Dgputy.,;er'l6issioner of State tax, ST-lll, Enforcernent Wi9S, HOD, 2. State of Telangana. Through Principal Secretary to Governmetlt, Revenue [amBally, Hrrderabad. .: Fetitiqp unQ,:r Article 226 ol lhe Conslitutiqn gf tndia PrayiBg th3l in !!fl circumstances slaled in the affidavit filed therewith, the High Qgurt r,nay b9 pleasqQ to issue a wrlt, order, or direction more particularly one in lhe natyre q{ 3 Writ of Mandamu,; declaring that impugned SCN in Form DRQ 01 bealing reference no. ZD3r)02220017031 daled 05.02.2022 and impugne<l Qrder in fot:m DRC-07 bearing reference no. 2D360824098118X daled 24.08.2024 passed by the Respondent N,r.'1 under the provisions of CGST/TGST Ad,2A17.as being voi!, arbitrary, illegal, without jurlsdiction, without authority of law apart frqfn being violative of Articles 14 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same. lA NO: 1 OF 2025 163 Petition under section 151 cPC praying thal in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay operation of impugned. order in Form DRC-07 vide Reference N9, 2D360824098118X (ate{ 24.08.2024 issued by the Respondent No. 'l Counsel for the Petitionqr: SRI P.KVENKAf| PRASAD FOR SRI Mq SHI?AE counsel for the Rglpon{ent Nos.1 & 2: SRI SwARooP o]l|]l$:.lp-*ig]^ Govt Pleadet ior Slate Tax assisted by SRI T.CHAITANYA KIRAN' AGF P.NO:153 OF 5 Betweer!: Mls. Volta Tours and Travels Private Limited, Ground Flqqrl RaiaprabadarDu, Masjid 9an Rangareddy Distriqt, Telangana - 500084 Rep Mr.Kala Sagaf Mallam, Aged about 38 years 1-55i4, WING'!, Plet NC,Q, da, Kondapui, HyderahaQ, by its Authorised S$nq(oryi ,..PErlT]ONEE AND Depdrtnient. Telanqana Secretaiiat, Hyderabad. 1 The Assistant Commissioner (ST)' Enfotcement, HOD Telangana' 2. Ihe State of Telangbna, Rep.'byits Principal Secretary, Revenug (CT) s ih[ tj;ii6 cjr inoli,"A"p. by its Secietdry, Department of Revenue, Mi4istry eJ 4 fhe C'entral Board of lndirect Taxes and Cusloms, Rep. by its Qhairman, Finange, New Delhi. lllinisw of fl-n-i1qq, Oepartment oJ Revenue, North Block, Cenlra! SecJetqflgt, . New Pefhi- 1q0 0p1. ...RE$PONDENT9 :.-.: .:, ,. .t . . fletition und.gr Atille 226 oJ the celstitution of lndia erav|g thFl i4 !l]8 circumstanceQ stalgp ia the a.ffidavil filed therewith, lhe High pqurt pay [q pleased to issue Wtit 9l Mandamuq or any glhqr appropriate W!! or qtde{ ql direclion declaring the action of the 1st Respondent in passing the grdqf' d?!gs 1olo7t2Q23, the Summary of the Orders in Form GST DRC-07, daled 1OlQ7l?9?3 and Prpceedings, dated 1OlO7t2O21 passed by the lst Respondent' levying CGST/SGST under Sectig,n 73 of the CGST/SGSI Acl 2017. for the tax pqriod 2017-18, without even issuing Form GST DRC-O1A as contemplated under Rule 142(1Al of the Rules 2017, without signalure of the oflicer concerned in the Notice and order daled 1o107t2023, summary of the order daled 'lolo7l2023 and Proceedings daled 1o.07.2O23 by the 1st Respondent, and without DIN alc 164 without even granling sufficient opportunity of being heard to the Petitioner, as arbitrary, contrary to the provisions of the CGST/SGST Acts 2017, and contrary lo the Article 14 1tt 12) rg) 2'l and 265 of Constitution of lndia and consequently set- aside the Orders ,>f th{? .lst Respondent dated 1010712023 for the lax petiod 2017' IA O:1 OF 2O25 Petitian uncer Seclion 151 CPC praying tha! in tbe cilpumsl?pges qfate( ip the affidavit filed in support of the petition, Ihe High -Courl rnay p.e plgaseQ tq qpEpend the oper;rlion of the Order, dated nb7Eg23, $ummery !l lF" 9tO.rS in form GgT DRC 07, dated 1otQ7t2O23 and P;oceedings |ated 1OlCtU202Q pagqgd pV the 1st Respor dent and also the recovery notige daled XQ,11t2"9,24 iggueQ !y tfrq 1st Respenderrt pnder Section 79 of the $STAct, fqr the lax ?Fr1od?017.19 of tfe apqye W1i! Petlliol,l, qg undgr lfe CGST/SGSI Acts 2017, pending gtherwiSe'lhePet,tiontlrwrllhepultoSeVerelossandnqidship 9ttposgt 't'. i_l Counsgl for the Pelitioner: SRI SHAIK JEELANI BAS'HA Cqunsel for the Rr:spondent Nos.1 & 2: SBI SWAROOP OORILLA, pPecial Cqunsel for lhe Rr:spondent No,3: SRI B.MUKH_ERJEE FOB S.Rl QADI Govt Pleaderr for State Tax assisted by SRI TCFAITAMYA KIRAN, AGP :. PRAVEEN KUMAF, DY. SOLIGITOR 9ENERAU OJ INDIA I Counsel for the Respondent Ne.4: SBI D^qUNrcfE-RI4ND.E9, SENIOR sc qgR cPfc ' W-F.NO: 15.76 OF ,2025 Petweel: Mls. Gse K:y Sleel Corporation, 1-8-3215,2nd floor, Bapubagh Colony, S.D.Rqbd, r(i6cunderabad - 500 003. 1 Stqte of Telqngana :Rep. by its llopriefor Mr Gopal Kishan Agarwal AND :i'PETlrloNER

1. The Assistant Commissioner (ST), M.G,Road:S.D.'Road Circle, Begumpet Divisioh, Hyderabad, Department, felangana Secretariat, Hyderabad.

2. The State of lelangana, Rep. by its Principal Secretary, Revenqe (CT) S fir'" Union.of lndia, Rep. by its Secretary, Department of Revenue, Ministry of 4. The Central Eloarrl of lndjrect Taxes and Customs, Rep. by its (lhairman, Finance, Nevv Delhi. Ministry of Finance, Department of Revenue, North Block,-Central Segrelariat, New Delhi - 100 001 ...RESPONDENTS 165 Petition under Article 226 of the Conslitution of lndia praying that in the circumslances stated in the affidavil filed therewith, the High Court may be pbased toto issue Writ of Mandamus or any other appropriate Writ or Order or ti: '.i :.1 direction declaring. (1) the action of the 1Sl Respondent in passing. the Order, dated 10.O4.2O24,ihe Summqry of the Order. daled 10.04.2U24 and the Summary qf Asses$menl Ordel' flalqd lQ.oa.!Q24 aqd thq Rectification order, dated 13.09 29?1, lhe Surllfnar; g! Rectificatioo 9I otdef, dated 13 0e.2Q2a alQ the $ummary 9[ Regliflgatiqn qrg$I ia Forql G$T DRq:Q8, dated 1309.2924, vnder Section 7l at lhe $G$I/C$SJ Acts 2017, lnstead of under Section 73 of the SGST/CGST {qts 2017, fqq thQ tt} period,Pecgflber, 2018, without considering the detaile( objepliong of ![q Pqtitiolgr, {ilhout generating verifiable Document ldentific?tipn f,lyfrUg tq14t1, without-providing stlfficient opportunity of being heard to the EqtlliolEr, A{t91 EuQmispion Q, objeations, withqut siDature in lhe ordel a$gd lp.$+ 2Yo: !,P.rl SUmmgiy qf lhe Qrder in Form GST DRC-07, dqted 19.04'29;?.4 gnd 1!8 Rectification grder, dated 13.09202.4, the Summary qf Rectification Ot O!.98[, dated 13.09,2024. a.s arbilrary, contrary to the provisions of the SG$T"ICGQT 49!t! not valid in the eye of lary, in violation of Principles of Natural Jusligg and Rule 6f ' eontrary l-q lhe Articlq 14, 1g(2)(g) and 265 of the Csq5tilu[i9n of lpaie, l-aq, 121 p"'i"tiqn of the 1st Respenderlt in nqt issuing the Form GSn QRC;91,*A, As tt'scqr/ccsr Acl2017 read with Burq t1att41 q1 "frg ...^ -- .: -. .:r ;tJ::#"9c:#"^.0;,,5f (3) lhe EctioOqf the 1st Respondenl in levying tax and interesl under $ectfgn 7$ 9J rhe SG$T/QGST.|gts, fqr thq tax period December, 1018, thougll tog'lhe !4{ pgrioo fOtartg an prder of Assessmsnt, dqted 10.04.2024 ryas ?llFaq TE!$ under Sectien 73 ol the QGSTISGST Acts 2017 and again passing QJdels foq thg popth gf Dgqqmber, 2019 though the Petitioner has lnvoices aad pq4k Stpteme!! for payFent proof, as illegal, arbjtrary, improper, unfair, violating artiCles 14, 19(1(g),21 and 30OA of the Constitution of lndia (4) invofing Section 74 of the SGST/QGST Acts 20'17 by pasqing tbF Ordef, dqlgd 10.04.2024, the Summary of the Order, daled 10.04.2024 and the Silmmary Sf Assesqrnenl Order, dated 10.04.2024 and the Rectification Ordor, datFd 8.Ag.2O24, the Summary of Rectification of Order, dated 13.09?024 and lhe Summary of Rectification order in Form GST DRC-08, dated 13.09.2O24 for lhe 156 tax period Decenrbe", 2018, though lhe Orders, dated 10.04.2024 has already been passed for lhe entire financial year 2018-19 under Serlion 73 of the CGST/SGST Acts 2017. again passing Orders for the tax period [)ecember, 2018 under Section 71 ot lhe CGST/SGST Acts 2017, taking extended period of limitation, is not valid irr the eye of law. lA NO: 1 OF 2025 Petition under Seclion 151 CPQ pralipg that in thg circumstances stated in . .,.1 the affidavit filed in support ot thq pqtition, lhe lligh 9,,pud may !e plgEse( l9 Suspend the operi tion of the Order, daled 1Q,94.2?24, tfe Sr,rmmqry of lhe Order i4 Form GST DRC 07. dated 10.04.2024 and lhe gummirV of Assessmenl Order, dated 10 04.2024 znd the Rectificallon OrQb1, !at!1! 13.9929?!, the Summary pf Regtificqtion of OrJer dated 13.09.2Q?4 a?d ltre Sumfp?ry of Re<ilificatign Or(gr in Form GST DRC OB daled 'l3.Og 2024 pqs:ed by the Pt Responderl, far the- tax period December 1'018 under the CGST/SGST| Acl;2Q17, pending (i5poqql of lhe above Writ Petitro r, ;r:; otherwise, lhe Petilioner ryill -bp put t9 sq)49re loss and hardship Counsel for the Pe,titioner: SRI SHAIK JE-E|AN| BAS[4 counsel for the Re,spondent Nos.1 & 2: s8l s-wABoqB ooRlLLA,, special Govt Pleader for State Tax agsisted by SRf T.CHflITANYA KIRAN, AGP qgunse'l for iire Re spondent No.3: gBl B.I.UU.IIHEBJEE FoR SRI (iADl pounsel for the Respondent No.4: SRI DOMll.llC FERIIANDES, SENIOR PRAVEEN KUMAB, Dy. $pLlClToB $ENERA_L OF INDIA sc Fo8 cErc W.F.NO: 15A6 OF 2025 Bqtween: M/s Sri Ganr:sh .Jewels, 1-2-593117, Dqmalguda, Hyderabad - 500029. Sole Proprietary F rm, Rep. by its Proprietor, Avinash Soni, S/o. Dinesh Soni, Aged about 32 years, Represented by GPA, S. Bhasftar, S/o. S. Krishnaiah, Age. 29 years' R/o Hyderabad ...pETrrloNER AND 1 . Govt of Telan 3ana, Commercial Taxes Department, Rep. by Principal 2. The Commissioner of Commercial Taxes (ST), Commercial Taxes Secretary, Se lretariat, Hyderabad. Department. I'lampally Station Road, Hyderabad- 500 001. 167

3. Joint Commissioner (ST), Commercial Taxes Department, Abids Division, 4. fi:r- Asst. Commissioner (ST), Abids Circle, 4th Floor, Old Kakatiya Hotel, Hyderabad. 500 001 Nampally' Hyderabad. 5o0 001' .-.RE''.NDENTS Petition under Article 226 oI the Constitulion of lndia PraYilg that in the circumstances stated in the affidavit filed thereWith, lhe fJigh $gytt.m"V Ue plq4sed to isgue a Writ of Certiorari or any olher appropriate Wrtt, gldSr o1 OrQqls, ..' Direction or Diregtions lo declare the impugned nolig€ ,lw-,.!!h ?lN !q GST/36CRDP$54s7D1zPt 1B-1e, dated 11-Q1-2o24, ilSueo !{se9 i3-..11* SI Act and the csnsequential Orders with Reference No. 2D369424994p19X, deled . ,, a-, :.1;i. ",,f-,, :{r .: l:'. PG94 ?924 passed U/sec.73 qf the GST Ac*l201t aE illegq!, arpi!1aU,'vitl1911! jsrigdiclign qnd ungugtairlable in law and to $el aside thg sarpe an! f,lt" 9!l""r lh$ Jegponflgnts !g act in accotdance witfr law. . ., r. i . : :. ,: .i -'.,l A O:ZOF 2O25 Petitipn under Seclion 151 CPC prayinq that in th-e cirqumstg4pes !lat39 iQ lbe affldavil filed in support of the petition, lhe ryish Epu4 mav Fe ne""-S sugpennl the impugned notice with DIN No QST/3OCRDBS5437D1ZB/1qr19, d€ted 1il-o1 202 toQS-'l issued u/sec 73 of the GST Act and the apefatiqn o[ !ll9 ggnseqventigf orders with Reference No 2D3604?4094619x, da!1d 3:te4?9?.r4 passed U/sec 73 of the GST Act 2017' pending disposa! pf this Writ Petitiqn' 1e Qgqns 999ns el for the Petitioner: SRI SHANKER l-AL ii tor tir" Respondents: SRl S\IVARQ9P o9Rlt,,L4, Spgsial Govt BleaCer i ior state rax assiited by sRlT.CHAITANYA [lR4N' $GP i' ' .NO:1614 OF 2025 Pqrr"94' M/s. Poorna Constructions, rep. by its Partner' Mr. S' Veerender' #3:9-5515, n"OOV-CofonV, Hanumakonda-'SOO-OOt, Warangal District' ...pETlTlONER AND

1. Assislant Cornmissioner, Warangal-Urban-ll, Waranqal. ^. . ^ Z. State of Telangana, rep. by its C-hief Secretary, and Special.Chiel Secretary tA Government (FnC), State iax Department, Se,cretariat, Hyderabad' . , , S. Union ot tnOii, repl'UV itr S"ir"triy, Ministiy of Finance, Government of lndia, - 3'Floor, Jeevan Deep Buildrng, Sdnsad Maig, New Delhi-1.10 001' 168

4. Central Board oi lndirect Taxes and Customs, GST Policy Wing, Government of lndia, tvlirristrl'of Finance, New Delhi, rep. by its Commissiclner (_GST) 5 The Bank lvlanJger, State Bank of lndia, Kazipet Branch, Fathima Cornplex, Fathima Na gar, Hanumakonda-506 001 , Warangal District. ...RESPONDENTS Petition un jer Article 226 ol lhe Coo9-titution of lndia praying that in lhe circumslances st:rtecl in the affidavit filed therewith, lhe High Qourt may be pleased to issue a Wril of Mandamqg or anyr other appropriate Writ or ordet o[ direction declaring the show cause Dqlice dated 09.06.2p22 an! aclyuQ.ication order qaled 2? 04.2Q24 passed Dy the 1St Beseo.?idgnt fgr thq tax periocl 2018-19 under ag [plng I nglflly and nc)n-est in la\,v 9p Section 73 pf the QGST and SGST account of nol having any signptureq g! fren 9nd also qontrary to Rule 142(1Al qt QGST Bules, 201" Ior nql issuiJtg F91r1 GSI QRC:01A, Qgt !r- lA NO: 1 OF 2025 Petition uncer Sectipn 151 qPg praylFg that in the circumslances Flate9 in ..-, the affidavit ilerl n sr;pport qI thp pgtitioO, Jhe lligh Court may be pleased to Euspend the bank altachment notiaq issued py the 1st Eespondenl. for recovery QI lhe dispuled amornts for the tax pgtlod ?q1B-19 in form GST DRC-13 dated osol ?025 to the rth Respondent rlndFrSecn-fon 7Q(1)(c) of the G{iT Act, pen{ing disposal of the Wrrt Petition a$ otherwise the Petilign-er will De pu': te sevpre loss and hardship fA NO:2 OF 2025 Petrtion und':r Section 151 CPC prayi.--lg thal in thg circumstances slated iO the affidavit filed in suoport of the petilion, tlrp Uigh Cou( may be pleased !o granl gtay of all further Jrroceedings pursuant to tlq impugne! order dated 23.04 2q?! gnd prsceedings in Form GST DBC-07 i4 Ref No.!D360424O486254 dpted 23.04.2024 passe(l bv the lsi Respqndent for the tax period 2018-19, pending Qisposal of the Writ Petition as othgryvise the Petitioner will be put to sevpre les$ and hardship. 169 Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Gounsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP Counsel for the Respondent No.3: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA c oq nse I for lhe Respon de nt No.4 : t- Counse! for the Respondent No.S: -- !?"9X,3 5,TN4N r D;,-E$, sFlJtoR .NO:1721 OF 2025 Pglr"en' M/s. Anuhar Homqs Pvt. Ltd, (Represented by Floor, Sri Venkateswara Nilayam, Jawahar C Jubileg Hills, Hydeiabad - 50Q 033 ' '.' its Authorised $ignalory) 3r( olelv, y.gnt qltshwaia Hills, i',EETlJlOl{EB

1. $ssistar-r1 Commissioner (GST), Funjqgqlla Dq Offic€, Punjagu.Ig Diviqion, 2. Sfate pf Telangana, rep by ilq Sqpretary !o Ggvernmen! (Eevenye), $!Bte Tax ' '',' -i g Uhion 6t lnoia, (rep by its Secletary (Reypnug)), Nerth Blqck, Ne.,lv Dglhi Deoartment. Secrelariat. Hvderabad. : .. ..; -:"-. i ...RESPONDENIq Eetitipn under Article 226 ol lhe Constitutign oI Indiq praying thq! in IhP gircumglances stated ir1 lhe affidavit filed therevYith, Ihe High lqurt fnaV be pleased'to issue a Writ of tr/anda[Us or g1y otligr aPProptia.te ryJi! or erd91 of directiq4, (a) Setting aside the impugnqd ShoW Cquse Ngtice d!.1E,0?-20?? a!91g. with prpceedings in Form GST PRC-0:! rride Ref. No. 2D3Q02220160?09 dl.1s022022 and impugned order dated 29,122023 Slonq lvith Proceqgings in Form GST qBC 07 riide Ref Np 2D361223Qq3370R dlt 1?:?az3a iqsue$ bv the !S! RepPoldgnt far the tax period Jqly 2Q17 to [l9rc[, 201F withqu! hayinS env gigpatqqe aE illegal, arbilrary. ?s A NO:1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in Ihe affidavit {iled in support of the petition, thg High Court may be plqased to grant gtay of all further proceedings pursuant to the impugned order dated 29 122923 Blong with proceedings in Form GST DRC-07 vide Ref. No' 2D3612230633708 dl.2g.1 -2.2023 issued by the 1st Respondent for the tax period July, 2017 tq 170 lrylarch, 2018 pencing ,Jisposal of the Writ Petition as olherwise the Petrtioner will be put lo severe lc ss and hardshiP. Counsel forthe Pstitioner: SRI K.P.AMARNATH REDDY AND SRI MD. ASRAR AHMED FOR M/S. YAMMANURU SIRI REDDY Counsel for the Respondent Nos.1 &.2: SRI SWABOOP OORILLA, Speqial Govt Plead,:r ior S-tate Tax asiisted by SRI T.CHAITANYA KIRAN, AGP Counsel for the Respondent No.3: SRI B.II4UKHERJEE FOR SRI r3ADl counsef for rhe R gppo4ftnt lro.4:'$Rl oott4ltttc EERNANDEE, SEIIIOR PRAVEEN KUM{fl , Dy, QQLtcrrqR FEN!.!{1r9.F_IlDlA SC FOR CBIC W.P.NO:1 64 0F 2025 Between: M/s. Sree l.axmi Enterprises, r.ep.by ils Proprietor Y Padntanabhe Reddy lndustrial Area, Balanadar, No6t/3, ppp.^1,1e6ins''Unit.l,"Gandiiinagar Hvderabad-ri00037. ..PETITIONER AND 1 The Slate ol Telangana, rep&y thePrinpipal Secretary, Revenue (CT) 2 The Assrstarrt Commissioner (ST), Fathenagar Circle, Hyderattad Rural Department, Secretariat, Hydqrabad, Telangana. Division,Hyderabad,TelangaRg-':' ...RESPONDENTg Pgtitiqp undgr Arlicle 226 of the Cgngtitutiqn of lndia pravilq thal in the circumslances stated in the affidavit filed lherewith, lhe High CgUrt rnay be pleased to issue a Wril, or Or:{9r o1 Directign particularly one in tht: nalure of Writ qBCr of Certiorari qupsh 49 the impugned Qfper pqEsed by the 2nd rpsprzrlflent in 07 Ior tire y-e.at 20 l7-18 dated p9.11,2023 iejgcting inpul tax credil lo the tune of Rs44,36,1351- un(ler the CGSI/SG$T Acls and call for thq records as the said rejection of ITC is lttegal, perverse-, ,..vyithoy! aufhority oI law and for elerciging improper jurisdiction being quqsi-judielal authprity and consequently set aside lhe Recovery Notice under Section 78 of the SGST Act, 2017 daled .10'12.2024 in Ref No. Hyd. Rural [)ivision/AC 12024-25. lA NO: 2 OF 2025 Petition unde,r Section 15'l CPC praying that in the circumst:rnces stated i4 the affidavit filed in support of the petition, the High Court may be preased to granl 17',| stay of all further proceedings pursuant to the impugned order passed in DRC-07 for the year 2017-18 by the 2nd respondent dated 09.1'1.2O23 and the Recovery Notice under Seclion 78 of the SGST Act, 20'17 daled 10.'12-2024 in Ref . No. Hyd Ru ral Dtvnl AC 12024-25. pgunsel for the Petitioner: SRI B.KRISHNA BEDPY Counsef for lhe Respondents: SRI SVIIAROpP oQRlLL , SBecialQgyl PJ11a"r f-or State Tax assisted bi $Rl r'cHAITANYA KIEAN' AGP w .l*O; 1774 OF 2025 Pgtwegt: M/s Dotcom Computers, (Rep Dy its _FrqB Katragbdda, Shop No. 7 and 8, AnnapuJoa Block, Hyderabad, Telangana- 5p00?8. i - |. rietor) Mr. Suresf $4[P ' Aditya Enclave, AmeerPet, ..,PETtrtoNEB AND l 4qsrsta0t Commissioner (State Taxes), fVnlqgutta.?' 2. State 6f Telangana, rep by its Secretary tp Ggvernment (F.renre)' State Iax g Union'qf tndia, 1rep. by its Secrgtbry (Rgvgnuq).N.gr.th Bloak, New Delhi +. Horc Banx tim'teo, d-s-zta,'Srinivasa Nagai-Colony, Qanjeevareddynaggr Tglangana. Department, Secrelariat, Hyderabad. : PupjagutlE Pivisign' I Post, Hyderabad. Telangana= 5QQ 038 ' ...REqPoNDEryTS Pelition under Article 226 oI thp Cg11glitution ol India pravilg thel in !!'19 circumgtances stated in the affidavit file$ therqyvith, the High pgurt may be pleased to issue a Wrrt of Mandamus or Any oth9r qppropliqte p7r!! or grdeq 91 dlrectio4 by (a) setting asrde lhe impugned Show Cqsqe Nqlice dt. 39lA5Q9:?? alpng w!!h .,'. proceedings in Form GST DRQ-01 yiqe Ref. !!g zQpoos!2Q18972D Ol 3oto5t2o22 and Qrder date{ $0/M12924 efPng v./ith proceqdings in Egrm QST DRC-07 vide Ref. No. ZD360524OOOOQ9| dl,.3OlQAl2O21 issued by lhe 'fst Respondent for the tax period April, 2018 to March, 20.19 without having any signature as illegal, arbitrary. NO: 2 OF 25 Petition under section 151 CPC praying that in the circumstances stated in the aflidavit frled in support of the petition, the High court may be pleased to granl 't72 stay of all further rroceedings pursuant to the impugned Order dated 3010412024 atong with proceerlings in Form GST DRC-07 vide Ref. No 2D36tt5240006091 dt. 3OtO4l2O24 issuei by the 1st Respondent for the tax period April, 2018 lo March, 2019 pending dispcsal of the Writ Petition as otherwise the Petitroner will be put to severe loss and ha fdship. IA NO: oF 2025 Petition undgl Seclion 151 CPp praying that in the circumstances gtateQ ip lhe affidavit fi!90 q support of the petition, the High Court mav be plqased tP declare that the iecovery proceeQings initiated as illegal and direct lhe tllh Respoq{en! !g dq',fpeze tle aqcount Qf the Pelitioner. couns-e!rorthePerlitio'-iifi L[?6f i'iltlT'['^'"il3t?-?[LBBf t^oo Counsel for lhe Rqspondent N,os.1 & 2: SRI SWAROOP OORILLA, Special Gbvt Pleadei- for Sltite Tbx assisted by SRI T.cHAITANYA KIRAN, AGF Counsb-l fo1 the Rerspondent No.3; SRI B.MUKHERJEE FOR SRI GADI Qounsel fof the Rerspo4d.qnt N-o.4; r'- PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA W.P.NO: '1796.OF tlA25 BetweeD: M/s. Vjn Pla;!, B-17,Sth Flqqr, Centaut lko4, T.l.E, Balanag4r, Hyderapad, ietangina- 5Q0037 fiep by itS Partner, Maddipati Rptan Kumar ...PErTrONEB AND

1. Assistant Cornmissioner (ST, Fathenagar Circle, Hyderabad Rural Division, Hyderabad. l'elangana Block, New telhi.

2. tlnion of lndia, Rep. by the Secretary, Ministry of Finance, No.136- A, North

3. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secrelariat, Hyderabad ..RESPONDENTS Petition underr Article 226 oI lhe Constitution of lndia praying that in the circumstances statr:d in the affidavit fited therewith, the High ()ourt may be pleased to issue arr appropriate Writ, Order or Direction more particularly in fhe nature of MANDAMUS declaring the action of the 'lst Respondent in passing the 173 impugned order dated 4t412O24 and issuing notice for recovery of demand dated 1O112t2O24 as improper, illegal and unsigned and consequently set aside the lA NO: 1 OF 2025 Petition under Section 151 CPC prayilg thal in the circumslances slated in Cou( mqy be pleased lo st?4! rhe affidavit filed in support of tlre ggtillgn, sray of colleclion of the 1ol?l dipputgd 1ax 9! ryt Qt,77,7',t7t- IGST and ngnally of Rs 16,17.,772t- IGQT f!S-IisU c o u nse I f or the Petitione r: SRI MUf(IINUTAIAP+r] T4f!1c-T4 NPEA UPITIJY Counsdl for the Respondent Nos.:! & 3: s.BiSwAFoo-P ooRlLL4,9q99i,l - Govt Pleader ior State r3x qs-ilsted,uy SRiT.CHAITANYA KIRAN, AGP C o u n s e I f o r t h e R ei pon de n il.i o. 2 i' $ Bl P.U -U { !-t EE_J FE t 9 I !. ]! .G t 9 . ^. . PRA.yEEN 6uM4,Et Dy;'EgLlqiroB 9ENERAI. 9F lNplA

1.. W.P.NO: 1825 OF 2025 Between: Itrl/s. Anuhar Homqs Pvt. Ltdr (Rep F ioor, Sr i Venkateswara t{ilaYam, Jqbilee Hills, Hyderabad - 50q Q33 resented bv its Authorised Signqtory) 3rd iiwanar Colpny, Venkatesh'ryara Hills, ...PEflTlO!!EB ANq 1 Assistant Cornrnissioner (GS-T), Punjagg$, qg OffiqB, Puniagutta Division, Z $(at" oit"tang"nq, ;ep. py itq Segretary to GQvernment (Revenue), State Tax - I [nion qi tnoia, (iep. by iis Secietiry (Bevenue)), North Block, New Delhi' Hyderabad ! '1 " Deoartment. S?creiariit, HvoeiSbaa. ' ' .: ' . ...8E$PONDENTS fetitioq under Articfe 2?6 ol- ll9 Cgnsfitution qf India praying thal in lhe orcumstances stated in the affidavlt fileC lherewith, the High qqurt may be pleased to iqgue a Writ of Mandamys or any otfgr appropri2te writ or 9rde1 91 direction (a) Set aside impugned Show Cause Notice d!' 'lB 02 2022 along with proceedings in Form GST DRC-01 vide Ref. Na. 2D3602220168509 dt' 18.02.2022 and impugned order dated 29.04.2024 along wilh proaeedingE ipFormGSTDRc-o7videRef.No.ZD360424o7607Bidl.29.04.2024 174 issued by tlre 1s;t Respondent for the tax period Aprrl, 2018 to March, 2019 without havrng 36y signature as illegal, arbitrary. lA NO: '1 OF 2025 Petition under Section 151 CPC praying that in the circumstances s.1ate! lt lhe affidavit filed ir support of the petition, the High Courl may be FrJeased !o 9r4pt stay of all fqrlher oroceedings pursuant to the impugned Order daled 25.04.29?1 atong wjth p.rfoeelipgs i1 Form GST DRQ:Q7 vide Ref Ng ZD3QQ$2!r976q!:Pl dtzgo4.t2o?1i issLgQ by the 1st Responden! for the tax period'fpril,-?O1,Si.!5l fvlarch, 201Q pgndlg disposal of the Writ tg!,tion as otherwise th? Petiti0neiwjii ''' pe put fq seyele lo:i and hardship. ': ','i,-' ;r !l j ' ' i gounsglforlhe Perfitiolel: SRf K.P.AMARNATH BEDDY AND SRI tlilD. A$RAEI AHMED FOR M/s: YAMMANUBU SlRl REDDY:'1 ': ' rtr:tlrh\r' j : Counsg-! fop !f9 Reppondent Nos.1 & 2: SRI SWAEOOP OORILLA, 9peeifll 9pvt PJ.eader for.SJqte Tax assisted by SRf T.CHAITANYA KIBAN' AqB Counsgf for the Rersiron4ent No.3: SRI B.IIIIUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICIToR GENERAL pF lNplA W.P.No: {998OF:!025 ,=:, Be n M/s. Menbhtrm C;gnstruclion Qgmpany Private Limited , Repr pana$ing Driector, Mr. Ramakrishna Rao ponugoti, $/o P. Hqving ofiice et 4lh, sth, 501, GHMC No.8-2-1201861N4,14, N Baryah Hills Hyderabad, Telangana-500034 AND egente$ by itg Dashfath -Bao egr rBRtfl; ,,PEflTlollER

1. The Appgllattr Joint Commissioner (Stalg Tax), Punjagutla Divi:;iqn, sth Floor, CT Gomplex, Nampally, Hyderabad, Telangana-SO0 001 .

2. The AsSistan Commissioner (State Tax), Begumpet ll Circle, Begumpgt Division, H.N,), 6-3-789, 5th Floor, Pavani Prestige, Ameerpet, {yderabadr 500016. Rep. by its Principal Secretary to Goverrnment Revenue Depa-rtment (State Tax) Secrelariat, Hyderabad - 500004 .

3. The Qohmiss'ioner of State Tax, CT Complex, Nampalty, Hyderabad Telangana-5(t0 001. 4. The State of --elangana, 5. Union 0f lndia, Through the Principal Secretary io the Government, Ministry oI [tn^rl."e, Deplrtment of Revenue, Udyog Bhavan, North Block, New Delhi.l 1000'! : ...RESPONDENTS 175 Pelition under Article 226 of the Constitution of lndia praying thal in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction particularly one in the nature of a Writ of Mandamus or any other appropriate writ declaring (i) Order-in-Appeal No 2D361124O31037V dated 26.11.2024, (ii) Order-in-original dated 30.12.2023 vide Ref. No 2D36122307o502R and (iii) Show Cause Notice dated 13112021 vide Ref Nq. 2D36.11210134{1p wlich trv.39 uptoqded qn the GST Portal. is unsigned' illegal, in violation ot principleq gr nglUtat lu:!igg, withoul jurisdictior,r e! it iq-passed without autharity of law, i4 the intgfg$t of justice and equity, ?nd lD accbrdance with the scherne ot lfre Q$f ects , . IA NO: oF 2025 fgtitiorr undel Segllon 1P1 qPq PreYilg tha! in the cilcumstanges $lateq i0 the affrdavit filed in guppart of the petition, the High cou( may be pleSsed to glay the recQvery of demand oI Rs. 39,26,038/-, penalty of Rs. 3,92,6041- and interest thereof pursuant to the ir,rlpugfted OlQer-iq;Appeal daled 26')1 2024 papse{ by Responden! No 1, qny qther coercive gctiolg in pursuapt to the said order date{ 26 11 2024 'a Counsel for the Petitioner: SRI KARAN TALWAR counsel for lhe Reipondent f.ios.1'td a: snt SwARooP ooRlLLA, Special corlnse! for rhe Respondent l.io.Si S3i e.ry96nERJEE FO8 ERI GAql 6ovt Pleader ior state r:x asdrteo bv sRl r.cHAIrANYA Kf RAN, AGP p,naYeel xu[448, Dv: EgLlclToB 9E]tFRAl' 0F INDIA - w P.N 2106 0F 2025 Betwe 1 2 ED lVl/s Sri Venkateswara lndustries, H. No. 11-5-24713NNR, First Floor' A'hjvani Nagar, Moosapet, Medchat Malkajgiri, . Telangana- .5ooj]l: Reoresented [v its Propribtor, Mr. Kolliboina Thirupathaiah, agecl about 3u veirs S/o. Vee-nt<ataiah, R/o. Flat No. 102, Vaishnavi, Sri Sai Baba uolony' kukatpally, Medchal-Malkajgiri- 500072 r' ...PETIT1ONER AND The Assistant Commissioner ST, Balanagar Circle, Hyderabad Rural Divi.sion' 4th Floor South Wino. Gaqinvihar Building, Nampally, Hyderabad- 500 001 Siate of felangana, ihroulh Principal Secielary to Government Revenue Department(CommercialTax), Hyderabad, Ielangana ...RESPONDENTS 176 Petition r-rn Jer ,Article 226 of lhe Constitution of lnd ja praying that in the circumstances sl )ted in the affrdavit filed therewith, the High Court may be pleased to issue ir wril, order, or direclion more parlicularly one ir the.nature of a Writ of Mandamus (i) declaring u n signed Show cause notice in Form DRC C'l vide Ref 4q: 2D960622055582D dated 1006,2022 and an unsiSlgf ilRugnSd Summary Order in DRC-07 vide ref. no. 2D360524q1?069.K deled 00.9.52t124 both issued by tl.re lst Respondent undpr the proYiqiorlg g! CG$T/T9ST Acl, 2017 as being void, arbilrgry, tllegat, wit|7lyl juri-sdicti r0 and without authority of law apart from beipg viglgtive ef A{reles 1{ 19(1)(g) anl 265 o, lhe Constitutien ol lndia,:and tJi cqQgequelltly set aside any action taken pursuant theteto, lA NO: I OF 2025 Petitigp under Sectien 151 CPC praying lhat in lhe circumslanges tlatedin the affidavit filed irr support of the petition, the High Cou[ may be pleqsed to Sla]{ of operatign of impugned Summary Order in DRC:Q7 yile ,?t 09, D@98=401?g69li dared oG 05 2024 issued by the Respondent No. l fgilhe. fgX perioo iotS-ts un,Jer CGST/TGST Acls, 2017 pending disposal of ttrg abgve ${it Pptilion, as gtherw se, lhe Petitioner will be put 10 severe loss and ng1Qstrig:' Ceqnsql for lfre Pertitioner: SRI V.VEERESHAM Coqnsgl for the Rerspondents: SRI SWAROOP OORILLA, Special Qovt lfeadey fqr State Tax assisted by SRI T.CHAITANYA KIBAN,:AGP w.P.NO; 2114oF 2025 Be.tweefir: l\{/s. Shiva S,ri Agencies, 6-6-41/6, Near Natra.i Theatre, Bhuklapur, Adi}abad, Telangana- 504001 Represented by its Proprietor, Mr. Bhujbale Madhav Rao, aged about.lB years, S/o. Dhondiba, R/o. 10-57, Kota-K, Kovkha (Khurd), $onala, Adilabacl, Telangana- 504 304. ..PETTTTONER AND 1 The Assistanl Commissioner ST, Adilabad Circle, Adilabad Division, H.No. $ 6, 2nd Floor, lhandra Hero Complex, Sai Nagar, Dasnapur, Adilabad- 504001 '177

2. State of Telangana, Through Principal Secretary to Govetnmenl. Revenue 3. HDFC Bank Ltd., Representeil by its Manager' Adilabad Btanch,6-2-5/ ' Department (Commercial Tax), Hyderabad. Telangana. - Cinema Road, Adilabad- 50400'1. .,.RESPONDENTS Pgtition unde!' Artiqle 226 of the Constitution of lndia praying that in thg circumsianqeg statgO in lhe affidavit filed lherewith, lhe i-ligh Court may [e pleaseqtoissueaWrit,order,ordirectionmoreparticularlyoneinlhenatureofa writ of Mandamus i .:r^ r.t^, (i) declqliqg u4 giga-eQ Show Qause nqtice in Form DRC 01 vide Ref Qa: ZQ .O5%Q1B890S dated 3OlO5t2Q22 and an unsigned ianpuQag$ Sqrym"ry .Ordgr in DRQ-QZ vide 5eI no 1p3-6p5240-a177q1.4 delqq o1$5l2o?4 boJh issugd by !l1e let Respondenl unfler the provigior'rl oi eO$fnggr Aqt, 2017 aq bping vgid, .aJbitrarv' itleoal' witlg1f ;uligOictiop and without quthority ol laul apErt from being vielgtrvg 3! ArliEles 14, 19(rXS) and 265 9f lhe Corls.titutian of lldia' and 19 cqngequgntly Egt aside any aption taken pursuant thqreto ElO nef !!9! furthgr or gther orde(s) as this Hqnourable gourt may deerp fit egd prgpgr in lhe cir,cumslances qf thg gqse, (ii) dechre the Fgrm DRC 13 dvled 1611?12024 issued ln respegt !o FY 2Q10, of arlicles 14, 19(.!XS), 21 er'!.4 '19 i9 withgut apthority of law and {lolative 2Q[ of thq Conglitution of !ndia and consequenlly sql qside the sqmg' lA NO: 1 OF 025 Petitipn pndqr Segtign 151 CPC praying tha! in the circumst?qces;lateQ i! the affidavit fjled in .gupporl of the petition, the High Court may be pleaseQ to ilgy of operatie4 of impugned Summary Older in DRC:97 vioi t9l; !,.'ot ZD36OE!aOQ!7/3K dateq 01rc5/2024 issued by the Respondent N9 1 fqr the lax period 2o1&19 undQr GGST/TGST Acts, 20.17 pending disposal of the above v.!!! Petition, as olherwise, the Petitioner will be put to severe loss and hardship' - IANO:2 OF 2025 Petition under Seclion 151 CPC praying that in the circumslances stated in Ihe affidavit filed in support of the petition, the High Court may be pleased to stay operatignofFormDRCl3daledl6ll2i2o24issuedinrespecttoFY20l8.lgby 174 the Respondent No. .l to Respondent No 3 and consequently allow the pelitioner to operate lheir ba nk account. Counsel for the P ztitioner: SRI V.VEERESHAM Counsel for the Respondents Nos.'l & 2: SRI SWAROOP OQR|LI.A, Special ' Counsel for the R,:spondents No.3: - Govt Pleadr:r for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP W.P.NO: 2'116 OF 2O2s Fetwegn: M/s. Sri Vonkateswara lndustries, H. Ne. 11 .5.:24713NN8, Firql Flepr, Bhavani N rgar Moosapet, Meocn.al Malkajgiri, ietinginr- atSOOQiii Represgntec by its Propiietor, Mr. Kolliboina Thitupathaiah, aged about 90 years S/o. Veenkataiah, R/o. Flat No. 102, Vaishnbvi, $1i Sa! Baba Col,ony, '' '' ":'.- : Kukatflally lrledchal-Malkajgiri- 500072 ,.,FETIIONEE AND 1. The Assistart Commissioner ST, Balanagar Circle, Hyderabad Rural Qivisign, ' 4th Floor, South Wing, Gaganvihar Building, Nampally, Hyderabad- 500 0Q1 2. State of Telargana. Tnrough Principal Secietdry to Gbveinmerit Revenue Department, Commercial Tax), Hyderabad, Telangana ...RqgPoNDEl.tTS Petilior) und,:r Artrcle 226 oI the Constitutiqn of lndia-praying that in lhe circumstanceg slated rn the affidavit frled lherewith, the High Qgurt ryray be pleased to issue ;a arrrt, order, or direction more parlicularly one in th.e nature pJ e Writ of Mandamus i)de,:laring un signed ShoW cause nolice in Form DRe 01 VlCg gef no, 2Q3606220555980 dated 10062022 and 3n unsrgneg ilpuglec Summ?ry Qrder rn pRC-07 vide ref. no 2D3608240920557 dak?q 23.=08.2Q24 '1.' . both issued by the st Respgndent underthe provisions of CG€T/T(3ST AAt,2911 pq beilg voiQ, arbi rary, illegal, without jurisdiction and without aqthority of laW apart from being vi tlati,re of Articles 14, 19(1Xg) and ?65 ef the rlsnst(ution of fndia, and to consecuently set aside any actton taken pursuant thergtq. - lA NO: 1 OF 2025 Petition under Section 15'1 cPC praying that in the circumsta,qces stated in the affidavit filed irr s;r.rpport of the petition, the High court may be pleased to stay of operation of mpugned Summary Order in DRC-07 vide ref. n9. 2D3608240920557' rlated 23.08.2024 issued by lhe Respondent No .t for the tax 175 period 2019-2O under CGST/TGST Acts, 20'17 pending disposal of the above writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship". Counsel for the Petitioner: SRI V.VEERESHAM bounsq! for iire Respondents: SRI SWAROOP OORILLA, Special G.ov1[jeaagl-for State Tax assisted by SRI T.CHAITANYA 4!!aH' 6qp W.P.NO: 2139 OF 2025 a! BeWeqD: -;{, 'R/o. Hi;.Hlias,il,A#t8?33i'i..',?"111%J''?'l'Eil,Tj:ioiltel,Pld,llft I#! ivtinrav'nlo-:'aGb- auout 48 years s/o Dhondiba, 1ft57,nKot+K; U*.6a 1xnu.i{), Sqnala, Aditabad, Tefangana- 504 304 'i:' L. iit.i ,,-ee1flo4[n ANP ' dir;A'F6;, bh;A;;He;. cbmplex, sqiNasar. Dasnapur, AoilabaQr 1. The Assistant Commissioner ST, Adilabad Circle, Adilabad Diviqipn, H-,No, Qa Z. Siate of telangana, Through Principal S-ecretary lo Government flevgnue Dppad-ment (Commercial Tax), Hyderabad, Telangana s. Filrd-Bjnt Lto , nupi"i"ni"6'ui itt trrtanaget, Adil;bad Branch, p-2-17' Q04091' : Oine[ri Road, Adilabad- 504001 r- "".': Pptitigo undgf Article 226 oi ihe Conslitutisn o, lndia prayt.lg the! io tB circumslanqeg statefl in the affidavil filed ttrerewith, the High C99rt lpay ['e pleased to !g9qe a yrrit, order, pr direction more particularly ong in tbe nqlyre t1 , Writ of lYlanQamus ..REqPoNDENTS -t' (i) Ecclqdng un signed Shpw oalrse Qgtipe in Forryr DBQ 01 vide Ref 49.. ' ZP?80522g189187 dated 30 05.2Q22 and an unsigr-rgQ inP'g[tPg Stlmmary Ordqr in DRC-07 vide ref no- 2D36O82413932Q9 d?!9C :._ . |- W99.2O24 both issued by the 19t Respondent under thq proyigiong 9'f '''.. CGST/TGST Acl, 2017 as being vqid, arbitrary, illegal' witt'tqqt iuriEdiction and without authority of law apart from being viglative' qf Artigles 14, 19(1Xg) and 265 of the Constitution of llrdia, and !g colgequqrttly set aslde any action laken pursuant thereto: end peSS 9y9! further or gther grde(s) as this Honble Court may deem fit and proper !p the circumstances of the case, ,',1,1 180 (ii) declare thr'Form DRC 13 daled 16.12.2024 issued in respecl to FY 2019- 20 is withoul authority of law and violative of articles 14, 19(1)(g), 21 and 265 of ttre O,:nstitution of lndia and consequently set aside the same- lA NO: 1 OF 2025 Petiliorl uncer Section '151 CPC prayilg tha! in !l.tq cirpu;'nslTpqes slated in the affidavit Iiled i,r supporl of the petition, llg HiStt Court m?y be plqasqfl to .stEy of operation of impr.rgned Summary Order in pRC-07 Vide ref. no. 2D36082413A326') dated 30 082024 issued by the Respondent No. 1 fot the lax period 2019-20 under CGST/TGST Acts, 2Q1Z peoding Qispogqt of lhg abqve \ryrit Petition, as otherwise the Petitioner will be pU!to qFve[g'loss qnd hatdshiR, lA NO: 2 OF 2025 Petition under Seclion 151 CPC praying tha! in the circumslances stated in the affidavil filed ir support of the petition, thg Hig[ Copfl may be plsased to -slay operation of Form DRC 13 daled 16-'12.20!4 igsugd in tpspect to FY 2019-2Q by the Respondenl N,r 1 to Respgndent No. 3 and qensequently allovy lhe petitiqpql to operate ,nulr Sarrk aocount Counsel for lhe Petitioner: SRI V.VEERESHAIIN Counsel for lhe Rerspondents Nos.1 & 2: QB-l SWAROOP OQRILLA, 9pecial Govt Pleader for State Tax assisted p-y SRI.I.CHAITANYA K!-RAN, AGP Counsel for the Rr'spondents No.3; - .NO:2142 OF ,tO25 Belwegn: M/s. Nano H rspitals Private Limited, A partnership Iirm Having its office at H l-rlo, 7-157lB and C, Shyam Karan Road, Anand Bagh Ameerpgt,Hyderabad, Telangana 500016 Represented by its Director, Sri Mali Sriniv'ds Reddy, S/o, Sri Mali Amrt tha Reddy, Aged about 62 years, R/o. Hyderabad, AND 1 The Assistanl Cornmissioner of Statg Taxes, Punjagutta, Punjagutta Division, 2. fhe Assistant Commissioner of State Taxes, Punjagutta ll, Punjagutta, Hyderabad, Telangana PETTTIONEB Hyderabad, T elangana 181

3. State of Telangana, Rep- by its Prirrcipal Secretary (Revenue) Department, 4. Union of lndia, represenled by its Secretary, Ministry of Finance, Department Telangana, Secretariat Buildings, Hyderabad of Revenue. Central Secretarial, New Delhi ...RESPONDENTS Petitiqp under Article 226 of lhe Constitution qf lndia prayiAg that in the circumqtanceg stated in the affidavit filed lherewith, the ligh Qgurt may p9 pleased to i$sue a wril, order qr direction, nore particularly in the nature of a writ of mandamus leclaring the unsignefl Show Cause Notice in Form No. DRC-Q1 bearinq Ref No. 2D3605240803486 dated 31-05-2024 and it$ conqequent Ordef under fprm Np. DR9-07 bearing Reference No 2D36082414Q11U $atq{ 31;09; ?Q24 Qaea p3sseo bv l|re Reppondent Nq 1 for the Finangial ygqr 20)9-29 a.? pei4s y.Q!o, ittgsal, arbirrary without jyrisdiction, withou_t ?lrthelll rl]ry..rggrt tler pging viilatiyg of Articles 1a 19(1Xg) and 265 of the Conslitution qf lndia and nQn egt in tbg eyg sf la\fl and consequently set aside the sam? :i (Ar4en$ed |[ayer as per Court Order dt: ?8-02'2025, Vide lA.Ne'? of 2025' in irue,no,2raz oI2o2sl O:1OF 2O25 Petitign under Seclion 151 CPC praying that in the circumstafrees s.taA! !2 the affiEgvit filed in support of the petition, lhe High Courl may be pleased to stay all furthgr actiqn including collection ol tax pursuant to the Show Cquse Notiqq |q rorn llg DBQ:01 pearing Ref Nq 2D3605240SQ3486 gated 91-9513024 and itq consequent Order under Form No. DRC-07 bgaring RF[qrenee Iq ?D?609241491 1lJ dated 31-08-2024 dated passed by the Respqnqent No 1 fq{ the FinAncial year 2O1*2O. Counsql for the Petitioner: SRI A.V.RAGHU RAM bounti;i foi the Respondent Nos.1 to 3: SRI SWARooP 99$!4:.!ry:i:l- Counse.t for the Respondent No.4: SRI B.MUKHERJEE FoR SRI GADI 6-ovt Pieader for State Tax assisted by sRl T.cHAll4ry_I4Il14N' AGP ' PRAVEEN KUMAR, Dy' SOLICITOn Oeuenet- gF INDIA 182 W.P.NO: 2170 OF 2025 Between: Ivl/s. Nano Ilospilals Private Limited, A partnership firm Havir-rg its office at H No. 7-1571t and C, Shyam Karan Road, Anand Bagh Amecrpet,Hyderabad, Telangana i00016 Repiesented by its Director, Sri Mali Srrn vas Reddy, S/o. Sri Mrli Am,utha Reddy, Aged about 62 years, R/o. Hyderabad. ANq ...PETITIONER ''. Hyderabad, Telangana F.lyderibad, Telangina

1. The Assistarrt Commissioner of Slate Jqes, Punjqgutla, Punjagutta Qivisiotlt, 2 T.he Asgistarrt Commissioner af State la1es, Punlagutta ll, Punjagutt4, 3 State of Tel:rngana, Rep. by its Princip?l Secrgtary (Revenue) Department, 4 p.nlon of lnd'a-, repre5ented by ilp-Secrgt6fV, Minis!ry of Finanr;e, pepartmenl ...RESPONDENTS (C.T) Telan( rana Secrelariat Brlildings'., Hydeiabad. of Revenue Central Secretariat, New D. glhi " ' '.:' .. , ' Pglrtion uncer Article 226 ot lhe Cg4stitution of lndia pra'/ing that in the circumEtances stated in the affidayil file$ lfrerqryith, lhe High Ceurt may bq pleased to isque a wr l, order or direction, *tt pqt'ticulerly in the nalure of a Writ of mandamus derc aring the unsigned Sholv Qause Notice in Form No. DRq-01 bearing Ref No ZD:3611210182209 dalgd 13:11-?021 and tls consequenl unsigned Qrder under Form No. D.RC-07 bearing Refqrence No. 2D361?23O03583(i dated 29-12-2023 paslgd by the Responpent \o '1 under lhe provisions of lhe ( GS-/TGST Act, 2Q17 fq !!e flnancial year 2017.18 2s beipg '.,oid, illegal, arbilrary rnrithout jurisdictign, wjfhgut euthority of law apart frqm betng violativgofArticlesl4 19(1)(g)and29Pof!hg'Copstitqlionofl4diaandnoneslin the eye oI law. and :onseguently sel aEide the-Samp. (Amen(gd Prayer as per Court Ordgr dt 28-02-2025, Vide lA.No.2 of 2025, in WP.No,2170 ol 201'.51 lA NO: 1 OF 2025 Petition unde,r Section 151 CPC praying that in the circumstirnces stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further action inr:luding collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 rearing Ref No. 2D361'1210182209 dated 13-11-2021 and its consequent Order u nder Form No. DRC-07 bearing R,eference l!o. 't 83 2D361223A63583G dated 29-12-2023 daled passed by the Respondent No- 'l for the Financial year 2017-18. Gounsql for the Petitioner: SRI A.V.RAGHU RAM Counsel for tire Respondent Nos.1 to 3: SRI SWAROOP OOI!!l4r !P99i?l^ Govt Pleader for State Tax assisted by SRI T.CH{ITANYA KIRAN, AGP " Gounsel for the Respondent No.4: SRI B.MUKHEEJEE FOR SRI GA,DI PRAVEEN KUMAR, Dy. SOLICITOB pENERAI' Of INDIA W.F.NO: 2212 OF 2025 Between: M/s. Sri Krishna Aqencies, 1-8-53912, Lane OpB tq Sa Cr,ixxai pa r rv, H yo eribao, Tela n ga na- 5i)0 020, ni-p .iesented $f A N Sunil ptlrggiri $ilaygm, bi- Lts Pr6pri€-tor, ]:: yTFETIIONFR AND ,! Agsistant Commissroner (ST), Hydergudq - Ashok Nagar Qircle, flydqlpba{, 2. The Siate of Telanqana, represented bv its Principal Secretary, Rgvenye Qepartment (Comriercial Taxes), Telangana SecretTriat, Hyderabad" Tblangana. ."RESPONDENTS Pgtition under Article 226 oI lhe Constitution of lndia praylng thgl in the cirgumslancgs stated i0 the affidavit filed there-rrith, the High Sggrt may DP pteased lo issue a Writ or order or {irection particularly orre in lhe !9lyre 9f wli! 9f Mandapus qgtling gside the tmpugned Assgssment Order Passed by the !!rS! Jegpon{ent in Form cST DRC . 07, in Referenpe Ito'ZQQ604?197?1797 , Yldt.?lN No, G$f/36Af\lBPNoBs2FlZX/'19/1, dated 2-s Q4 2Q24, iq raising a ggmalg ol la} amounting to Rs56,04,826/-, (IGST amounting lo Rs.a6,77,049/r'PluS CFSI arnounting to Rs.4,03,893,i- Plus SGST ampunting ta Rs.4,63'e991, ?,nd ilFg genglty g{ Rs.5,60,482l-, (IGST amounting to Rs.4,07,7041- elUs CQ,.$J anpuqling i9 ns.aO,SSSl- Plus SGST amounting to Rs-46,3g9/-), thtlg totaling ts Rs.61,65,3081-, for the tax period 2O18-1g' that have been uptoaded in the -GST portal without digitally signed which is contrary to the Rule 26 (3) pI the CGSf Rules 2017, as illegal ,arbitrary, ab initio void, contrary to the provigions qf CGSf Act and Rules, 2017 and TGST Act and Rules, 2017' cqntrary !o the law laid down by the judicial pronouncement of this Honble court and Honble High courts of Delhi, Bombay and Andhra Pradesh and without authority oI law' 't84 lA NO: 1 OF 2025 Pelilion unc er Section 151 CPC praying that in the circumstances staled in the affidavit filerj in support of the petition,. the High Court may be pleased lo pending disposal of tht., Writ Petition grant slay of all further procet-'drngs arising iq pursuance of the mpugned Assessment Ordgf passed by the firs;t tespondeDt in Form GST DRC - r)7, in Reference No.2D3604240753287 yrde QIN No. GST/36A N BPN 6B!;2F 1 ZXl 1 9 11, dated 29 1O4 12024, Ior the tax pe r iod 20 1 8- 1 9. Counsel for the Pr:titionel: SRI S.$U[l BAPU caunse! for the Rr:spondentsr Sru SUTARQOP OQRILLA, Speciai Govt PleaCAr for state Tax asslcted !y $RIT.CHAITANYA KIBAN, AGP' . W.P.N :2217 OF 2025 Between: M/s Nano l-ospitals Private Limiled, A partnership firm Havrrg its offtce at H No 7-157lB and C, Shyam Kazan Road, Anand Bagh Amee.pet.Hyderabad, Telangana 500016 Reprqsente{ by its Difector, Sri Mali Srini,tas Reddy, S/b Sri N/ali Amr,rtha Reddy, {ged abou! 62 years, R/o. Hyderabad AN9 ..,PErrfloNEB '' l Hyderabad, --glangana Hyderabad, - -elangana

1. The Assistanl Commissiqner _g.I State Taxes, Punjagutta, Punjergutta Divisien, 2. The AssistanI Commissioner pf Etate Taxes, Punjqgutta ll. Punjagutt4, 3. State of Tela rgana (CT), Rep, by its Pfincipal Secretary (Reverue) 4. Union of lndia, represented by its Secletary, [4inistry of Finance, Departmenl . RES,ONDENTS Department, felangana, SecretAriat Buildings, Hyderabad. o[ Revelnue, ,]entral Secretariat, New Delhi Petition undrrr Article 226 of the Cqnstitution of lndia praying that in lhe circumstances stal:d in the affidavit filed therewith, the High Court may be pleased lo issue zr rvrit, order or direction, more particularly in the nature of a writ of mandamus decl;rring the unsigned Show Cause Notice in Forrn No. DRC.01 bearing Ref No. 7-l'3611210206603 dated 13-11-2021 and its conseguent Order under Form No. DRC-07 bearing Reference No. 2D360524O02192\l dated 30-04- 2024 passed by the Respondent No. 1 for the Financial year 2018-19 as being void, illegal, atbitar I without jurisdiction, without authority of law apart from being 185 violatrve of Articles 14, 19(1)(g) and 265 of the Constitution of lndia and non est in the eye of law and consequently sel aside the same. (Amended Prayer as per Court Order dt: 28-02-2025, Vide lA.No.2 ot 2O25' in WP.No.22'17 ol 20251 lA NO: 1 OF 2025 Pgtitiop under Section 151 CPC pray.iqqthal in tlg cirgumslanpes stateq iD the affidavit filed in support of the pelitlon, lhq High Cou{ mal be pleased to stay all further action including collection oI tax Pursuant to th-e Shqw Cagse \gtice in- forp No DRC-01 bearing ReI No. 2D3611402A$603 $ate( 13-1 1:?024 and its censequent Order under Forrp No. PRC'97 Fgaring Bqlgrenqe llo zDQ6Otr24Og2192V daled 3O-O4-2O24date9 pAssgp by lhe sg.epoqdcnt Ne I {91 the Financial year 2O18-19. Counsel for the Petitioner: SRI A.V.RAGHU BAill Cqunsei foq the Respondent Nos.1 to 3: SB! SWAROOP QOn!!!e' !q99i1l- Counsel for the Respondent No.4: SR! B.Ii.IUKHEBJEE FOR ERI qADl Govt Pleader for State Tax assisted by SRi T.CHAITANYA KIBAN, AGP PRAVEEN KUMAR, DY. SOLICITOB 9ENEBAL QF INPIA W.P.NO:224 oF 2025 Betweep: M/s.Tekskills lndia Private Limited, [9p, by its Qilectgl Sri P'Ramakrisbna' sv No 1050. Plot No S-2. 505, sth Floiir, Manieera Trinily CorpQrate' JN IU Hl T6ch City Road, KPHB 3 Phase, Kukatpaliy, llydepbad,Telanp4.yta-7.2, ANg ,:rBETlrloNEB 1 2 The State of Telangana, represented by ils PrincipAl Secr-etary, Bevenue (CT) Department,Secretariat,Hyderabad,Tetanga!?.^.' iiiS Aisistahlcommission6r (ST), Madhaplr-lll Circle, Hyderabad Rural Divisioii, Hyderabad, Telangana. ...RES'ONDENTS Pgtition under Article 226 ot lhe constitution of lndia prayi0g thal in the qircumq.tance$ stated in the affidavit filed therewith, lhe High Qqurt may be pleaseQ to issue a writ or order or Direction particularly one in the nalure of writ of Mandamus declaring the action of the 2nd respondent in passing the impugned order dated 30.12.2023 in DRC-07 for the year 2017]18 under the CGST/SGST 186 Acl,2O17 in disallr>winq the lnput Tax Credit as illegal, without aLrthority of law and rn violation of the principles of nalural justice and consequentl'/ set aside the sa me. lA NO: 1 OF 2025 Petrtlo.n under .Section 151 CPC praying lhat in the circumsl.anQes 5tate( in lhe affidavit flled ir support of the pet;tion, the High Court may be pleased lo Sl9nt gtay of all furlfrer proceedings pursuap! to the lmpugned order dated 3Q 1?.202p in DRC-07 for the ye;rr 2017-'lB passed py the 2nd respondent counsql for lhe Petitionqr: SRf B.IIFISHNA BFDQY Qounsql for th9 Respondents: SRI SWARq9P OORILLA, Special Gevt ?leadgl ' for Slate Tax assisted by SRI T.CHAITANYA KIRAN, AGR, W.P.NO: 2360 OF :2025 Between: M/s. Sri Ven,<ateswara lndustries, H.Nq.11-5-247 /3A/NR, Firsl Floor, Bhayani Nagar,.Moosapet, Medchal Malkajgiri, Telangana- 500018 Reprssentgd by ilq Propriqtor, Vr. Kolliboina fhirupathaiah, aged about ll8 years S/o. Veenkataiah R7o. Flat Np. 102, Vaishnavi, Sri Sai Baba Col<iny, KUlalpally, : : Medch.al-Malka.igni- 500072 ...PETtJtONEB AND

1. The AEsistant Cornmissioner ST, Balanagar Circle, Hyderabad Rural Qivision, 4!h Flobr, So rlh Wing, Gagnnvihar Building, Nampally. Hyderabad- 500 00, 2. State of Telangana, Through Principal Secretqry to Government Revenue ,. Department(CommercialTax), Hyderabad, Telangana __^_^_:__--_ ...RESPONDENTS Petitiol underr Article 226 of the Cqnstilution of lndia praying th?! in t|q circumstanceg stat,:d in the affidavit filed lherewith, lhe High lgurf fnay qg pleaseQ to rssue a rvrit order, or direction more particularly one in the nalyre gf g Writ of Mandamus (i) declaring un signed Show cause notice in Form DRC 0.1 vide Ref po, 2D36O5220224181 daled 31 .05.2022 and an unsigned impugnec! Summary Order in DRC-07 vide ref. no. 2D361223017644M dated 11 12.2021 both issued by the'lst Respondent under th€) provisione of CGST/TGr;T Acl, 2O17 as being void, arbitrary, ittegal, withoqt 187 ;urisdiction and without authority of law apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia. and to consequently set aside any action taken pursuanl thereto. lA NO: 1 OF 2025 Petition under Sectlon 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, IhS HiS! Court may be please( to stay of opeJation of impugned Summary prper in pRC.07 vlde 19l [Q: 2D361223017,644M dated 11.12.2Q28io..t...g'by the Rggpondent lto 1 fqr the lax period 2017-18 under CGST/TGSI Agls, 2!1J nepling (isposal of the abqve Writ Petition, as etherwise, the Petitlonef will be pu! to spvere loss apd har(shipl'. counsel for the Petitioner: M1s SANISETTy VENKATA SOWMYA Counsel for tt-re Respondents: SR! SW.ABQOP OORII=I-A, Special Ggvt Pllades for State Tqx assisted by $Rl T.CHAITANYA KIRAN' AGP W.P.NO: 2363 OF 2025 :-----.-------- _ Between: Mis. Shiva Sai Agro Agencies, 6-64116, N.ear Natraj Theatre, Bhuktapur' Adilabad, Telanga"na- SdaOOt BeprqgenteO by its Proprietor, Bhujpa.le Madhav Rao, aged about 48 yearql $/o. Dhondiba, $/o. 10-57, Kota-K, Kowtha (Khurd), Sonala, Adilabad, Telangana.504 904 ...PET|TIONER -Mr. AN8 '1 The Assistant Commissioner ST, Adilabad Cirple, Adilabad Divisipn, H No' 9- 6, 2nd Floor, Chandra Hero ConiBlex, Sai Nadar, Ddsnapur, Adilabad- 504001

2. State of Telangana, Through Principal Secretary to Government Revenue 3 HDFC Bank Ltd., Represented by ils Managel, Adilabad Branch, A-2-57 ' Depa(ment (Commercial Tax), Hyderabad, Telang3na Qinema Road, Adilabad- 504QQ'! ;' ...RES'.NDENT' Pgtltian under Article 226 of the Constitution of lndia praying that in the circumstances staled in the affidavit filed therewith, the High Qourt may be pleased to issue a wril, order, or direction more particularly one in the nature of a Wril of Mandamus (i) declaring un signed Show cause notice in Form DRC 01 vide Ref no. ZD36O522O'IBB569 dated 30.05.2022 and an unsigned impugned 188 , Summa ry C)rder in DRC-07 vide ref . no 2D36122a,072053S dated 3'll12l2 )23 both issued by the 1st Respondent under the provisions of CGSTff GST Acl, 2017 as being void, arbitrary, illegal, withoul jurigdict on and without authority o, law aparl from br:ing violativq of .] ,, Articles 14, 19(1Xg) and 265 of lhe Constrlution of lndia, and tQ copsgqtreptly set aside any action taken pursuant theretl arld pegs guqh tni. Honble Court may deem tit unO prpgf.in furtller c r qther orde(s) ", the Circr rIstanCeS of the ease, (ii) {9cl41p the, Form DRC 13 daled 1611212024 issued in respr-eqt to 5[ ZflJ{r 1q iF witheUt aulhority of law and yiolatrve of arlicles 14, 1q('!Xg), 21 e09 2QQ gf thq Constitutiqn of lndia and qonsequenlly set asirle ihe s.gmq, .; IA NO: o8 2025 Fetition under Section 101 CpC praying rhar in thg circumstanpes ?latge iq the affidavit filgd irr support of the petition, the High Courl may be pleasqd io _Slgy operatign of Form DRC 13 daled 1611212024 issued in respect to EY 2017-1Q by the Regponlgnt Nf,. r to Respondenl No. 3 and conseqqently allcr,y the gr,ntgnO 10 qpergle th.gir ba rk account .. j IA NO: OF 25 BgtttieA und3r Sectipn 151 CPC praying lhat in the circumslances qtat=eg lq the affidavlt filed ir guppgrt of the petilion, the High Court may be pleased to gJ+y of opglation of impygned Summary O1der in DRC-07 vide {9f !g, ZD361Z23O7ZO53S; dated 31t'1212O23 issued by the Respondent Nq. 1 fg1 thg tg21 period 2817-18 under CGST/TGST Acts, 2Q17 pending disposal of the above Wril Petition, as p1herwise, the Petitjoner will be put to severe loss and hardship Counsel for lhe Petitioner: SRI V.VEERESHAM Counsef for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Gevt Fleadr:r for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP' Counsel for the Respondent No.3: - 189 W.P.NO: 2530 OF 2025 Between: Mis. Warangal Sp{ces Company Private Limited, 6/45, Near New Grain lvlarket, Enumamula, Warangal - 506 002. Rep. by rts Managing Director Mr.Balaraman Sridharan aged 49 years ...PETTT1ONER AND Deparlr,nent, Telangana $ecretatiat, Hydgfabad. 1 The Assistant Commissioner (ST), Mehdipatnal-ll Circle, Hyderabad, 2 Ihe Stale of Telangbna, Rep by its Plingipal Secretary. Revenue (CT) 3. The Union of India-Rep. py its SecretSry Department of Revenue, Ministry o{ 1) 4 The Central Board of lndilect Taxgs aod Custgms, Bep by ils Chairman, Financg, Neq Delhi. '- ""' Ministry of Finance, Dep?rtmqf* Of Rey-'enue, ['lorth plock, Central Secretariat, Neyv Delhi - 1Q0 001. 5 The Deputy Bianch Manqger, lQlQl BADk Limited, p,No 9-1- 3,4,5,6,7,Warangal Central, JPN Road, Warangal - tOU 001..^a"poNDENTS Petitigl undel Artigle 2?6 of lhe Cqn$titutign of lndia praying ,n' . ;; pircumstancgg stated in the gffidaVit filed therewith, the High Qgqrt may !e pleased to issue V}/rit of Mandamus qr any gthet appropriptq Writ or Qrder Ct direction declaring. (l) the Ection of thp 1st Bespondent in passing the Order, dated 27,O4.20.24,lhe Summaly cf the Order in form GST DRC-07, dated 27 04.?924 and lhe Proceedings, da\ed27.04.2024 levying SGSIICGST and Penalty, aqd the Or.Qgq, dated 27.04.?024, lhe $ymm?U 9f the Qrder in Form GST QRC-07, d?191 27.O4 2024 ald the Procqedings, dalpd 27 94,?024, levying IGST q1$ Penaltv, fof the tal peliod 20't&19 under the SGSIIQSST/IGSJ Act 2017, wilhpul SI)Y signature either physical qr digital, is not valid in thg eye gf law, (2) the action of thq 1st flgspgndent in paEgipg the Orders, withou! gveql issui4g Form GST DRQ-O1A as conleeplateq under Rule 't4?(1A) 9f lFq SGSTiCGST/IGST $ules 2O17, is not valid in the eye of law, (3) the action of the 1st Respondent ln issuing Notices and passing the Order5, without generating DIN in the Notices and orders as per circular No.'12814712019- GST, dated 23J2.2019 and as per W.P.No.320 ot 2022, daled 18.Q7.2q4 ol fie Hon'ble Supreme Court, are not valid, (4) the action of the 1st Respondent in uploading the Notices and Orders in GSf Porlal in Additional Notices and Orders instead o, Notices and Orders, is not valid in the eye of law, 190 (5) the action of the 1St Respondent in nol serving the Notices; and Orders in physical mode, sirnply uploaded the same in the GST Portal, is nol. a valid service. (6) the action of tl-e 1St Respondent in issuing two notices and pa:;sing two orders for the same tax period 20'18-19 under the SGST/CGST/IGST A,ct 2017 as null pnd void. lA NO: 1 OF 2025 Petitlqn uncer Section 151 CPC praying that in the circumstgnces gjated in the affiqavit filed in support of the petition, lhe High Court may E9 .Oleased lo suspend the oper;rtion of the Order. daled 27.O4.2024, the Summary 9f tq.e Ordgf in Form GQT DR(::07, dated27.04.20?4 and the Proceqding:,delgq 27,:94.49;?.i for SG$f/CQST and the Order, dated 27 04.2024, the Summary oJ the prdgf ip Form QST DRC:-(I7, daled 27.04.2024 and Procqedings, daled ?,t:.o4.?p21'fpl IQST pgssed by the'lSt Respondent, for the lax period 2018 19 uqder !!9 SGST/CGST/IGSI Ac1 2017. pending disposal of the above Wtit Petilion, qs qtherwise, the Peti:ioner will be pul lo severe loss and hardship, _ 1 ;., . lA NO: 2 025 letition und,:r Section 151 CPC praying thal in thg cirgumstaoces i!atq.9 iB the affidavit filed in support of the petition, thq High Courl may be pleased 1o OiflSI thg 1al Rggponrlent to revoke the Garnishee Notice Rel.flg.G$T/MfQ; 2l11t11Ql2T?4.- 25 dated 2O.O'l 2025 issueQ by the 1q! Responrlggt tq $re 0!h ffegpor1{enl, pending disposal of the abovs Wfit Petition, as glferqi,se, llq PetilionerwillbeptrttoSevereIossandhardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA . Counsgl for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Speclal Govt Pieader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP Counset for the Respondent No.3: SRI B.MUKHERJEE FOR SRI GADI Qqunsel for the Respondent No.4: SRI DOMINIC FERNANDES, SENIOR PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA Counsql fo; tfe Respondent No.S: - SC FOR CBIC 191 W,P-NO: 2681 OF 2025 Between: M/s. Maanasa Constructions, Represented by its Managing Partner, Mr. K. Nagendra Rao, Gautham Nagar, No. 2O-11202 lrleghana Plaz4, Ne11 ele;trical Sub Station, Malkajgir[ Hyderabad, Ivledchal-Malkajgiri, Telangan'a 500047. .,.PEilJ]ONEB AND 1 Union of lndp, Rep, by its Secretary, Ministry of Finance, Departrpen! 9J z. ine Stdte Tai Officer, Malkaigiri N 2, Malk4giri, Medchal-Malkajgiri District, Bevenue, Ncdh Blcck, Central Secret?riat, New Delhi 110 0O1. T6lanoana. : '- 1 -.: ') :;.'- Petition undqr A4icle 2?6 9l lhe cqnglitution of lndia prayilg the! in In.q circumglAnqeg stated in the pffidqyi! filed lherewith, the High Qgtrd P"Y Eg pleased to issue 3 wril of mandamus or any other appropriate \urit, 9rdq1 qJ direction deglaring. s.thg actio4 of the 2ndRespondenl in issuing IlrP Olger yi99 Ref Nq 2D30O8241?2913A dated 28.08.2024 as illegal, conttary tp law, QibitlAry, without authgrity, against the pfinciplgs of natural justice and violative of {lticle 1,{ of the gonstilution o! lnCia anp copsgqueqtially guash the said qrOer ng$e9 !Y the 2nd Respgpden!. : lA NO: 't OF 2025 Petition under Seetien 151 CPC praying thal in the cirpumstanpes FJal:! i.q rhq affiQavil filed in suppert pf the petition, Ihe High 9or( mav pq Oleesed lg sugpen-d thg Qrder videReJ.No. 2D3908241??9'l3A dated 2898.2024 !gue{ py the 2nQ Bespqndent per.rding disposal of the ryrit petition COUNSEI fOT thE PEtitiONET: SRI RAJA SHEKAR RAO SALVAJI counsi! foi the Respondent No.l: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICIToR GENERAL OF INDIA Counsel for the Regpondent No.2: SRI SWAROOP OORILLA, Snecifl !9vJ Pleadqr for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP r' 192 W.P.NO: 2700 OF 2025 Between Raman Preeth Singh Bagga (Trade Name C.H. $ingh Bagga, aged 34 years,3-6-7012, Third Floor Qasheerbahh, Hyderabad, Telangana - 500029. Agency), lS/o L. Balwanth , OpP. SkYline APartments, ..,PETITIONER AND

1.39, Telangana.

1. The Assista 1l Commissioner (ST), Basheerbagh-2 Circle, Abirls Division, 5:4- qb Ka*4tiya Hotel Building, First Floor, lampafly, Hyderapad 50000:-!, 2 I\e Siqte g' Tqlangana, Rep. by the Principal Seqrgfary tg th€! Government, Reve4qq (C I) I)epartment, Telangana Secretariat Puilding, Hyild-rabad, 3. fhe Union of lndia, rep. by ils Secretarv (Finapce), Miniqlry of f,ippnc-e, Nortl_t .BEf,rogpEN19 Bloch; New )elhi '110001 ' Petitiqn uncer Arlicle 226 ot the Conslitution of fndip p.y:,lg lhe! in I!'.'g circumqlancgg stated in the affidavit Iiled therewith, the l-ligh Sgyrt t-t-ray bp pleased- to isgue an appropriate Wfit, Order -p-1 trirgction, mgr:-e paftigularly in !b.e nature of MANDAIilUS declaring that the impr,rgned EX-Parte SsssqgmEll Qflgr passed by lhe First Rerspondent in Form DRq-07, undel S. 73 of the GST 4g!S, 2017, uide plN (IST/36AULPB2956M1Z?I2O1S-?0, Qated 27-05-2024,' for lhe FinanCia! Ygar 2O19 2C,, without valid DIN and without Sigatuie/Drgilal Signatpre, and wilhoul physi ;ally serving show cause notice or any other nqtice on fhe Petitioner, gqQ imlrosrng rax on exempted goodg thal tp @ ?8 pEIgen?lge g.Dq disalloqi;rg lqpqt Tax C:redit as conlrary to lary, invalid,Qot en ordr2J lp thq elt e., law, viqlative of thr-' prin6iples of natural iqgliqe, unjust, arbilrary, capricigus gpQ illegal and consequently set aside the impug4qf, OJder. A O:1OF 2025 letition pnde r Section 151 CPC praying that in thg cirqumstances gtateO in the affid-avit filed in suppofl of the petition, the High Court may be pleAsed !o gtant gtay of all further proceedings, including recovery of tax.and penaliy pursuanl to the impugned Ex-t'arte Assessment Order passed by the First llespondent ir1 form DRC-07, rrnder S. 73 of the GST Acts, m17, vide DlN, GSTi36AULPB2956M1Z9I2019-20, dated 27-08-2024, for the F:inanciat Year 2019-20. 193 Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T-CHAITANYA KIRAN' AGP Counsef for the Respondent No.3: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy, SOLICITOR GENERAL OF INDIA ' ' W.P.N :271 oF 2025 Betwee Nlrs. Mp/. 9.her Amrutha Valti Miyya $[ivanth Fibre Plast, lgDally, Medchal Malk ', .i puram, Wq. M Venkata Krishn Having office at 9714 SY No 174 algiri, Telangana -50O051 AND a B?9, Parl. Ph Ptgprie!Bt, agi?lll, lQA ..,PEflJtoNFB :'., _i,r ::.,< :.

1. The Assistant Commissioner (ST), Nacharam-N2 Circle, Malkajgili Diy-lsio4; 5in nO6r; Eabt Wris, Cagan Vihai Buitding, Nampallv, Hydgrqbj"d;5^0!Q011" z.]h"Jgi0tg.a4mi1s-!oneioIState-I,-^,MalrapiriDivibion,,|llFlobr;CT:.j Gomiilex. Naihpallv. Hvderabad-500 001: 3. ibe eprnm;s5;qneigf State tix, cr complex, Nampallv, flvders[ad - tbtan'tibna-sciti oot. +. The $tdte of ielansana, Rep. by its Principal Secretary tQ Pgy?tnmell Reveiiue Deoahmdnt (State Tai) Secretaiial, Hvderabad -500004 S f-ihton'6itnai'd, fnrough the Prin6ipal Secretary [o the Government, Ministry-of - Fi;;"e, o"p1tt..nltt n"r"nre,'Udyog Bhavan, North Bloc[, New Delhi--1 10001 ' ,': r: ...REqPoNpENIg i "',::; ' P,e,titiBn under Article 216 ol the Constitution ol lndia ot"rli thql in t-E circumslanc^es statgd in the affidAvit frled lherewith, the High -Ceurt lnay !g pteased'lo igsue a !!rit, Orfler or direction partigularlv onq in the ,a1yfe Mandamus gJ any glheJ appropriate writ deplTrins (i) Q-rdet u:":g y],n 9i9;91 dated ig.o8?024 yide Rqferelce No 2D36Q8241314?:88 qld (ii) SnoE:cg,q!.q Notice atons with pRC-01 dated 29 05 2024 vide Ref No ZD3pA5-24Q901t19 which ryas uploaded oo the GSJ Portal, is unsigrlg$' illegal, viol4tio4 of principles o! 4qtural justice, without jurisdiction as it is passe{ withqy{ au$oril.I.gl law, in the iptetest 9l juslice and equity, and iQ accordance with tne s9ner49 of llf GST Acls. "t e lilij l? lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated i4 lhe affidavit filed in support of the petition, the High court may be pleased to $tay lhe impugned order date. 29.08-2024, vide. Reference No 2113608241311284, 194 DIN - GST/36A( )QP M0956P27.R12O19-2O and any coercive steps towards ,7 5 83.9921-, along with interest and.penally against the Petilioner recovery of Rs '1 by the Respondents pLrrsuant to the impugned Order dated 29.O8.2024 Counsel for the P3titioner: SRI KARAN TALW.AR Counsel for the Respondent Nos.1 TO 4: QRI SWARQOP OORILI-{, Special Govt Piead,:r for State Tax assisted Dy SRI-T.CHAITANYA KIBAN, AGE Counsel for the Respondent No.S: SRI B.MUKHERJEE fOB SRI qADl PRAVEEN KUttlAR, Dy. QQLIQ|ToB GENERAI= o-F lNplA .P.NQ 2720 OF 2025 Betweeo: i ftaman Pre,rlh liingh Bqgga, (Trade Ngme $ingh Baggrr, aged 34 years, 3-6-70/2, ThirQ Bgsheqrbab r, Hyderabad, Telangana.-5p002Q ANQ C.H, Age4cy), s/-o L Floor,-Opp Skyline A Bplwanllt pa.-(mQItg, :::fErrloNER 1 2 J The Assistar rt Ccmmissioner (ST), Baphgerbagh-2 Qucle, Abids Division, 5-4- 435, Old Kalativ;r Hotel Building, FirstFlopr, fyampajlV, Hyderabad 500001. Tqlangana The St_ate rrl Telangana, Rep. by the Principal Secrelary to the Ggvernment. Revenue (C -) Telangana fhe Union o-i l1cl1a,.rgp.9y it. Sgcretary (FinanCe), Miniq!ry of l=inance, Nodh Block' New t )elhr 1 10001 [)epartment, Telangana Eecretariat Qpilding, Hy'derabad, ...REspoNDENTs . .i ' 1. Petition und rr Article 226 ol llq Censlitutien of f ndiq praying th41 in 1[9 circumstances sta,ed n lhe affidavit filed lherqwith, the High Qourl may be pleased to issue a r aopropriate Writ, Order or Direction, more padiaularly in the nature of MANDAN!US declaripg thal the irnpugned Ex:Partg Asggsgmgpt OJdgq passed by the Firs Respondent in Form ?Re-07, und-e:{ S 73 of the G$T Agls! ?01V, utde DIN GSr/36AULPB2S56!41Z9/1p, dated 27-04-2Q24, fcr the finangigl Year 2018-19, witlrout valid DIN and withoui Signature/Digital liignatule, a1Q without physically s,erving the reminders on the Petitid4er and without affording opportunity of heari rg as required by S- 75(4) of the GST Acts, 201 z, and even orl merits gs being contrary to law, invalid, not qn order in the eye of l;rw, violalivg g{ the principtes of r,atural justice, uniust, arbitrary, capricious arrd illegal apQ consequently $et as rde the impugned Order. 195 lA NO: 1 OF 2025 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed in support ol the petition, the High court may be pleased to grant stay of all further proceedings, including recovery of lax and penalty pursuant to the impugned Ex-Parte Assessment Order passed by the first fesOendelt in Form pnC.rQZ, under S. 73 of t!,e GST Acts, t01J' vifl5' 9f ry GST/3EAULEB2g56[1zgt't9. dated 27-o4-2o24, tgt the financial Y991 ZQ;tB-tQ' a gounse! for !|re Pg-titioner: SRI G.NARENDRf\.9I-ETU Counsel for lhe Respondent Nos.1 & 2: SRI SWAROOP OOEILI-41. p:gllJ- I 69vtP!9ad9i ior State Tax assisted by sRl T.cHAlTAN..y.4 Sl.qlNJA ,GF Couns6l for'tiie Re,spondent No.3: SRI B-MUKHERJEE FOB S-R]QSPI l-- - ' ? ' '1" pnavEeN KUMAR, Dy. sgLrclroB GEI1EBaI S: l\RlA .P.N 2750 F2 25 Between: M/s. l),lagarluna Trading Company, SyNq904, .SeriliggamBally U?qqal' 'Hvderabad' n;i.1-oqis.f,ov pilftic!1 Gacnetioi,vli, r.lear i'Jj;;i;;; f qriooSz R;p b, its Pahnei, Mr Bhanu prasad'Kallgr[ asqd apQul 4;1veai.s ,.iErFloNrn .:.1' J,J: - cliizen Hospiial, AND i . '1. The AQsistapt Qommissioner (ST), Madhapur -5 Circle' \tlEQhapuf DivlFion' Hydeiabad, Telangana. 2 f he oebutv Comriiisioner (ST) - 1, Enforcement Wing, of{ice gllhe - C. b.-mi5"iJ"6ior Cbrnrn","ial Taxes, M.J-.Road, Opp to Gdnd[iBtavqp' Hiderabad I ':' "r'I'i t'');t''\t :-' * 3. The Deoutv Commissioner (ST), Enforcqment - 5, Additigq?l qqmfniqlloner ilifi"i"6ii,i'"i;ii'cl#;i.l;;;;ifri,ftvqerapqo a fie siite oi'rerrnqini, hep uV itd prrncipal$ecrqtary, Revenue (cT) - '''. ' &pa'rtment, Jelangana Secretariat, Hlderabad 5 idSH;r;h'Hleao, inausino a"-ni Lto, Ground Floor, shop No'4=Q9 and B9/1 " a"i"ii6'il iil"i; U ffi ;;;rG i'b'r'"tn, nu ga'eoav oisitict' Hvdera[qd-' lpooso relansana BgSeoNDEl-.trs petitiqn under Article 226 of lhe constitution of India praylpg the! in the circumilarrceg stated in the affidavit filed therewith, the High qqurt Inay pe pleased.to iqsue Vlrit oI Mandamus or any other appropriate Wri! or Qrdel o1 Direction declaring ',:, " 196 (i) the actron of "he Respondents 1to 3, in passing the Orders, dated 30.O4 2(t24 ,or the tax period 2018-19, without even issuing Form GST DRC 0.1 A as contemplated under Rule '142(1A) of the Rutes 2017, (ii) without s;ig nalr-rre of the officers concerned in the Notices and Ordqrs except tl)e Order passed by the lst Respgndent dated 30 04.2024, and (iii) without DlNl and without even granting suffigient opportunit!,of being hearQ to the Pe ,titioner, . (iv) all the Noti,;es and Orders were uptgAggd in Additional Not,ces and Orders window ,nstead of Notices ?t:rd ql{Ffs qindow_ as arbrtraly, coltraly tg lhe provisions of the CGSISGSI fEs ]p17,4nd contrary to the Articte 14, 19 () (g) 21 and 265 ef Conttllution of tn4ia and consequentty set- aside the Orclers of !!.re RgEpondf?lp r * 3 daled 30 04 2024 i9ir"1"n1 Proceedirgs by three diff.qlgpt OfflQqrs) passlg for the tarx periad 2018_ .19 as illergat, arbitrary, cqp!{.?ry iO the f,rovisipns of thr: Act, null and lA NO: 1 OE 2025 Petition unrJr 1 9s611., 151 cpQ prayingthal in tfe circumslernces gtated in the affidavil f iled irr support of the petition, the High cou4 rnsy be plgaseQ to Suspend lhe ope ation of the er:ders, pgted 30.04.2024, passed by lQe Respondent5 'l lo 3 for the tax period ZO18=19, under QQST/ SGEI l tcST,Ccls. 20'17, pending disp.sat of the abovg wtit pJuon ps qt[erwige, rhe petrtiiner wifl be put lo sevgre los,; and hardship. lA NO: 2 OF 2025 Petition under section 151 cpc praying that in the crrcumslances stated in the affidavit filed in support of the petition, the High court may be plerased to grant stay of all further Prrrceedings pursuant to the Garnishee Nolice daterd 17 1z.zQz4 issued by the 1rd Respondent to 5th Respondent, who has issued intimation dated 21 12.2024, withhoroing an amount of Rs.9,72,5g,29sr-, Irom the Account of the Pelitioner, bearing N,;-201002841596, pending disposar of the above writ petition, as otherwise, the Pelrtioner will be put to severe loss and hardship. 197 Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.'l TO 4: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP Counsel for the Respondent No.5: --- W.P.NO: 2780 OF 2025 Between: M/s. Samma Traders, A proprietary poncArn figving its ofipe at 13 6- 8391118.2, SBA Garden, Kamela Roa<i, Karwah, Hyd-era&d - T-elangana - 500 006 Represenled by ils Proprietor Nerappti Samnialah Slo. NeiiJpati Rajeiah,

1. Slate Tax Officer, Medhioatnam - I Circle. Charmirlgq Diyigipn, Hfderabad, ' 2. Cpmmissioner of Commercial Taxes, $!a!e o[ Telqngana, I T 9qmplex, j' 3. State of Telangana, Rep. by its Principal $ecretary (flevgnue)(CT) Tbtanjana Nampally, Hyderabad- 500001 :'r j ' ' : ' ' DepartFent, Telangana, Secrelariat Buildings, Hy4erabad ...RES,ONDENTg '.,', Petitipq under Article 226 of the Constitution of lndip praylqg the! in tlrq circumstances staled in the affidavit filed therqwith, the High qeurt pay bg pleaseQ to issue a writ, order or direction, mgte padicuhrly ir! lhe q.rqlure pf a yyri! pf manQamgs declaring the Show Cause Notice in Form No. DRC-.i01 bea{ing Bei No. 2D3605240551978 dated 28-o5-2024 and its consequeel Orqg( undqr form No. DRQ 07 bearing Reference Nq. 1D36QQ24119679T dateq 28=09-202.4 dqlel paEped pv thg Regpondent No. '1 fpr the Fi4gncpl y1Ar.2Q1g=2O bei0S yaid. :isdiction And non qSI in lhe qye of lFS aq( gonqpqugllly 8S set aside the same. lA NO: 1 OF 2025 Betitign under Section 151 CPC praying that in the circumstances stated in lhe affidavit filed in support of the petition, the High Court may be pleased to slqy gll furthgr action including collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D3605240551978 dated 28-05-2024 and ils consequent Order under Form No. DRC-07 bearing Reference No. 2D360A24115679T passed by the Respondent No. 1 fqr the Financial yeal 2019-

20. 198 Counsel for the Petitioner: SRI M.NAGA DEEPAK Counsel for the Respondents: SRI SWAROOP OORILLA, Speciai Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP W.P.NO: 2794 OF 2025 Between: Mis. Samma Traders, A proprietary ooncern Having rts offtce at 13-6- B3gl'llB2, SIIA Garden, Karirela Road, Karwan, Hyderabad- l-elangana - 500 006 ReBres,;4ted by its Rroprieio"r Neiqpgti Sammaiah S/o. Nsrqpati .RajanD, y ., .-..;.:..:.. Aqed dSout 52'Yeais, R/$. Hygliarali.1:rr t.pETlTlONEB ANQ Charmipar t,ivision, Hyderabair, Telan(75na 1 The Assistarr! Commissiqner oJ State Taxes, Medhipatnam - I Cirple, 2 Commissionei of Commtircial,Taxes, Slqle of Telangana, C T Complsx, 3 Siate of Telangana, Rep.'by itg f,rincipal Secretary (Revenue) (QT)Depa rtn )ent, Telangana, qgg.Ietariat Buildings, Hyderabad Nampally. H yderabad- 500001 : ...RESPONDENTS Petition under Article 2?6 oI fie Constitution of lndia praving that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ. order er direcfion, mgle particularly in the nalure oI a wril of mandamus decl;rring the Show Cause Npllge in Form No. DRC-01 bearing Ref No 2D360524083r)87\' dated 3'l-Q5;?924 ?td its coneqquent Orcler under Form No DBC-07 bearirrg Reference No. 2p36Qq24086302A dated 22 9fr 2OZ4 daleO passed py lhe Res;pondent No. 1 fpr lhe Ft!.anciat y-evr.2019.-20 as being vqid, illegal, arbitrary withoul jurisdiction a1d non est in the eye of law and Qonsqquenlly set aside the $arne A NO:1 OF 2025 Petitign unde,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 stay all further action inr;lud ing collection of tax pursuant to the Show Cause Notice in Form No DRC-01 ,)earing Ref No. 2D360524083687V dated 3'1-05-2024 and its consequent Order under Form No. DRC-07 bearing Rr-'ference No, 199 2D36O824O86302A dated 22-08-2024 passed by the Respondent No. 1 for the Financial year 2O1 9-20. Counsel for the Petitioner: SRI M.NAGA DEEPAK Counsel for lhe Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRt T.CH{ITANYA KIRAN, AGP W.P.NO: 2848 OF 2025 Between: M/s Golechha And $ons, Shed No. 4p, ffot t'lo. 1Q, Phgs-9 ll, IDA Charlapalli, Hvderabad. Medchal Malkaiqiri, Teianaqana-5q0.051 Represented by itq lvlanaoino Partner. Shri Vtdhaman''' Prayeen 1'Golechha S/o Pravegn Cltec"nn5, Ased about 41 ye?rS, Rle, !-l No.ptgt l'fo.."00, Temple 89ch E'hclaveTarb"und, IirumalgiriiHyderabeGsOOOOg;:;' -- - .-- 't-o*tt-ut tt :' ;"PET,J,'NER - The Stale Tax officer 2, tr/alkajgiri 1 Circlq C.T. Coryrplex' Nampally' 2 Siate of Telangana, Through Prilcipal $9cr44ry 19 Govefnment, Revenue Department(CbmmercialTax), Hyderabad,Tqlangana ...RES'ONDENTS Petition under Article 226 of the Cgngtitution Qf lndia praying that in lhe circumstances stated in the affidavit filed the+ewith, Ihe High Qaurt may be pleased 1o issue a Writ, order or dirq rlore pa(iculqlly o19 in the nalpre of a wlit Af Mandamus declaring that impugned SCN irl Earm pRq.Q1 bearing figfergnce Nq, i;1Form GST DR9:9? ZD36A5?40Q23777 daled 30.O5.2O24 and i4puSngd =Qrder vide Ref No 2D360824095557O dated 2a.p$.f02{ pasged by tfre 'ls! Respon$gqt under the pr:qvisiens of CGST/TG$T Act, 2917 -as beil9 Yoid, a&ilraryr ill?941, withoul jurisdrction, violative of the principle$'of naturpl iustige apar! from belng violativq of Arlicles 1a, 19(1)(gi) ap{ 265 gf th-q Conqtitution of l!:rdia, and lo consequently set aside the same. lA NO: 1 OF 2025 pgtition under Section 151 CPC praying that in the circumstances 9lated in the affidavit I'ted rn support of the petition, the High court may be pleased to qtay operation of impugned Order in Form GST DRC-07 vide Ref No 2D360824095557Q dated 24.O82024 passed by the Respondent No 1' 200 Counsel for the.Fetitioner: SRI P.VENKATA PRASAD FOR SRI MD SHABAZ Counsel for the Fespondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax assisted by SRI T.CHAITANYA KIRAN, AGP W.P.NO: 2864 OF 2025 Between: M/s. VERTI:X HOMES LTD, Vertex Corporate, Jubilee Enr.lave, Opp. Hitex Entrance, Madha Rep. by its Jqint Managing Director, Sri. Chak Late C:'SanKaraiah, Aged about 58 year$ 4th Floor, P qt No. 8 and 9, pur, Hyderabad, Telangqng ka Guru Murqli Mofipn, .Q19, Qiyisiq4, Hy,Jerabad,'Telqngana State. ANQ 1 Ile P9p91v 9gTriPs,lolqr(Sf), lYnjasutta SrU-3, Punjasutta, Qacfipowl! 2. \he Aqsistarit Comhissipner (ST), Jubllee Hills -1, Punjagulta Hyderabad. 3. $late'of Tel;rngana, Rep py its Principal Secretary, Revenue (tlT) pepaftrpent $ecretariat Building, Saifabdd, Hyderabad. 1 elangana 4. Union of Indiq, Repiqsented qy ils Seifetary fvlinistry of Finanie, New Delhi r PETITIONEB,,. , \ r.* ..RESPONpENT.S Pptitiqn uncel Artigle 2?6 oI lhe Constitutiqn of lndia pralring that in lhe circumstances stated in the ?ffidavit fileq therewith, the Hrgh Court may pe pleased to is-sue a,LappfCllete !vli!, older gr direclion particularly in the n?turq.q[ Writ of MANEAMIIS i) declating the action of the Dspuly Comrnissioner ($T), Punjagutta STU-3 |lo. 2O3694240.3,97606 Pateq 3O..O4-2O24 1st Respondpn! herein qnder qectic,n 73 of the TSGST Acl pp! CGST Aet r/w Rule 142 o, TSgSf and CGST Eul.es 2Q17 ag lhe ifnpugngd ordeJ is passed py an officer wha has npl heard the Petitione r and not considered the material placed by the Fetitioner and the impugned order and lhe show cause nolice nol having any drgital signEtprg qn! show cauge nc,lice not haying !!'re date qnd the DRC-OIA was nol issraed, fhQ Respond€nt has i;sueQ the Show cause Dotice in a hasty manner which is complelely Qqd in law ii) to declare GSTR -2A and 38 and sectron 16(?Xc) rllegal, arbilrary, iroproper, contrary to GST Acl 2017, iti) to declare sectiqn 16(2)(c), Section 4l as ultravires articles 14, 19(1Xg), 21 , 265 anJ 300-4 of lhg Colstitution of lndi;r and also as illegal, arbilrary, improper, unjusl, unfair, contlqf-y to GST Act and Ruigs 2017 and consequently to set aside the adjudication qrdqr daled 3O-O4-2O24. lA NO: 'l OF 2025 201 Pelition 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 colleclion of the disputed tax, Penalty and.interest pending 4isposal of lhe writ petrtion. : Counsel for the Petitioner: SRI M-V.J,K.KUIUAR Counsel for the Respondent Nos.1 TO 3: SBI SWAROoP OOI!!!4t9q:cirl Govt Pleader for State 1ax q-s!;sted by-sRl T.cHAITANYA KIRAN, AGF counseJ for the Responqent No.4: bffiB.ilurHERJF,_E !91_S.I!.G491.-.^. - PRAVEEN KUqAB, Dy:lgLlelroB 9ENERAL OF lryplA W.P.NO: 2867 OF 2025 Between: M/s Vertex Hpmes Ltd, VerteI Corpor.Ple, 4th Floor, Plot No B alO- 9, Jubilee Enclave. ooo Hitex fnirance. ntdOnariur, derabid, Telangala. Rep. by its Joint Maniging Directoi, Sri. pnafka Guru Muiali Mohan, S/o Late Q sankaraiah, Aged about 58 ye?F, ...pETtTtoNER Division, Hyderabad, Telangana State;' ANq 1 The Deputy Commissionqr (ST), Punjagutta STU-3, Punjaguttq, Gachibowli 2 The Assist5nt Commissiondr (SD. Jubilee Hills -1, Punjagutla' Hyderabad 3 State of Telangana, nep by iti Pfincipll Secreiary, Revelue (CT) Deoartment. Secretariai Buildinq, Saifabad, Hyderabad, Telangana' 4 Union ol lndia, Represented Oii& Segr*ary, Ministry of Finanie, New Delhi - ! ' liooA! ...RESPONDENTS : Petitiep under Artiqle 276 oJ lhe Cgqplitutign of lndi? grayil! the! in llrq circumslances stated in lhe affidayit filed therewith, the High QOurt m1V be pleaseQ lo issue a! apptopriate W1if, OOgf 9r dirpctiq4 prefPrably a Writ in the nature of Writ of MANDAMUS i) declaring the action of the 2nd Respondent in not dealing with lhe contentions putforth by the Petitioner and the malqrial gvidepce thar is filed during personal hearing and nol considering the requesJ made by the Petitioner which is an inadvertent mistake done by the Petitioner qlaimed the ITC under the head lnward supplies from lsD under 4 (A) (4) instead of Qlaiming under All Olher ITC under 4 (A) (5), as also impugned order and the show cause notice illegal and the Show cause Notice is issued without issuing the DRC-01A, and passed the order in DRC-07 in a hasty manner which is completely bad in law ii) 202 to declare section 16(il)(c) and as ultravires articles 14, 19(1)(S), 21, 265 and 300- A of the Constitutirn of lndia and also as illegal, arbitrary, improper, unjust, unfair, contrary to GST Acl and Rules 2017 and consequently to set aside the. adjudication order dated 30-04-2024. NO: 1 OF 2025 ,,.; Petition under Seclion 151 CPC praying that in the circumslances Statg{ lR the affiq?vit liled it support of the petition, the High Court may be pleaqFd gla3t stay of golleclion of the digputed tax, penalty and interest pending Qispogl of tfrg writ petilion Qognsgf for the PetitioneJ: SRI M.V.J.K. KUllfAR Counsef foi tlie Rr:spondent i-.los.1 TO 3: $Rl SWAROOP OOR|LL.A, Spqgial Sovt Pleadelr for State Tax assisted by SRI T.CHAITANYA KIBAry; AGF counsCi foripe n,ispond-ent No.4: SRI B.MLjKHERJEE FoR sRl GADI ' PRAVEEN KUMAR, Dy. SOLICIToR GENERAt. OF INDIA .P.N :29 F ,2025 Betwgelt M/s. Hargun llaga1, Qag Qirectgr, Mr, 6.9J/EI5A, P 500034 t,:' Agro lndustries Private Limited, 7-4-150 4,Pa anpahad, Rangarefldy,Te!angana-500077 Bepr Ricky Singtr, S/o. Harjegt Singh Aged 42 years 01 N9205, Road No 12, Banjara Hills Hyderab rl lA, $ajepQta esentefl by its R1o,.H,l'lo,t?, .afl, Tel_Qnga0?; ANQ ,..PET}T}ONE8 1 Tf-le As6istant Commissioner af Stale Tax, Malkajgiri Circle-1 (S,[), Mglkajgir! p-1vlsio4, 51h Floor, C.T. Complex, Nampally, Hyderabad, Telangina-.500' 001. fheDe.puty Oommissioner of State Tax, Saroov Nagar Division,'3rd F-loor, Gagan'iihar (;omplex, Nampally Hyderabad,Telangana-500082. . State bf Telarrgana, Through Principal Secretary to Governmenl Revenue Department (Oommercial Tax), Hyderabad, Telangana- 1 10001 2 J Petition underr Article 226 ol the Constitution of lndia prayrng lhat in lhg circumstances stalr:d in the affidavit filed therewith, the High ()ourt may be pleased to issue a ryrit, crder, or direction or more particularly one in the nalure of writ of mandamus d,:claring ...RF_SPONDEIITS 203 That the Order in Form GST DRC-07 reference No. 2D3604240501481 d1.24.O4.2O24 passed by the Respondent No. 1 under the provisions of CGST/IGST Ac!, 20.17 aS being void, arbitrary and being violative of Articles 14, 19(1XS) and 265 of the Constitution of lndia, and to consequeptly set aside the same and/or pass such further or othel tlil Hon'ble Court may deem fit and proper in the orde(s) 1s circumstances o1 the casq, ll- 'r .--; The -Show Causq notipe viCe Refqrence No. ZD36'1223054119K daled '1 ' ,: 2qP.29?? i=1ed !l tle $Bspga{gnt No. 1 undsl the provipio4g ef CGST/TGST Aq!, 2Q;!7 q,s beinq vgid, arbitrary and being violative gf .- " Ailicles 11, t9(t)(d an(- /65 9f the Constitutisn of lldia, and lo corlF-equgqlly !A1 asifle thg ggme .. i lA NO: 1 OF 25 Petitien und9J Seelion 191 CEg praylng that in the circumstqnqes stalgd i? lhe affidavit filed in s!pp,9r-t of lhe pgtitign, lhe High Cqu( may be pleased to stay operation of be pleaged t9 stay opetalion of impugned Order vide Form GST DRC- 07 dt.24.04.2024 refereace No. 2D36O4240501481 issued by the Responflgnt No.1 CounSeI fOr thE PEtitiONET; SRI P.YENKATA PRA$AD FOR SRI MD SHABAZ Counse! for ihe Rgspondents: sRi SWanqo.p ooRlLl-A, Special Govt Pleader - fir Qlate TEx agsisted py snt r.cnelTANYA KIRAN, AGP W.P.NO: 2939 OF 2025 Petween: M/S VERTEX HOMES PR]VATE LTQ., VETTEX COTPOTAIE, 4th FIOOT, PIOI. NO Q' JnSlg luniee-'gncAve, opp Hitel MqlhaRut, |lvdera.bad, ietangnb. Rbp bi its:'Joint.yinagin! Directoi, Sri. chakka Gurp My;pli Mohan, S/o. Late C- Sankaraiafr, Aged about 58 years ...'ET,T,ONER -Entrancg., AND Divisron, HVderabad, Telangana State.

1. The Deputy Commissioner (ST), Punjagutta STU-3, Punjagutta, Gachibowli Z tne Rssista4t Commissioner (SI, Jubilee Hills l, Punjagutta, Hy9erabacl' 3. St"t" of Telangana, Rep by iti Principal Secretary, Revenue (CT) Department, Sicreiariai Building, Saifabad, Hyderabad, Telangana 204 4, Union of Incia, Represented by its Secretary, I/inistry of Finance, New Delhi '1 10001 ...RESPONDENTS Petition un(ler Articte 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed lherewith, the High Court may be pleased to issue an appropriate writ, order or direclion particularly i! the latuJg 9l Writ of MANDAMIJS i) declaring the action of the Respondents in paiging !!je impug4gp da!9d 3t)-12 2023 which is passed by an officer and whc' l1g: ne,! is;U!$ fhg shoXv cEgpe n,)tice and who has not givgn any personal hearr4g and lhe fjrq! appellalg authoritie:s are not being nolified as per section 3 of the GS.T Act, filing of appgat'lrvoutj be ,rugatory ii) to declare seclion 16(2)(c) and 41 ?i ultravire{ 19 grtisles 14, lg()G), i).1 ,265 and 30Q-A of the Constitution of tndia and ii!) !g {eelan !,{otifigatiorr No 9/2023 Central Tax (ated 31-03 2 o23 and 1'1"imceii"1,.1ql 5612023-Cenlral I,rx ctated 28-12-2023 has been ultravires to secticJt 168 A of thg f,-!':---.. . ir,': psl A.cJ 201.1 and iv) to declare the impugned order aq illegal, arbilrary: ulliy$!] imnppgr, u4fgir, c,2ntrary to the principles of natural juqtice viglative of p{pvrEtgll,-s pf theGSTAqtanrl Rulesandviolativeof articles 14, 19(1Xg) 21 ,28S ri!3P9,4 oflhe.c9nStitutionoflndiaandconSeqUentlytoSetasidetheSame - _<.j:.- -'z'l ,. .i A NO: OF o25 PetitigQ und,lr Section 15'1 CPC praying that in the cirEumstanges 9t"tgg i! Ihq affi4avit [i!ed in guopqrt of the petition, the High cou( may'be plegseq Elay of lhe disnukd clemand of Rs. 6,'17,48,543.64 [Rs 3,2:1,80,29]24lsqiQ and Rs.'2,95,67 ,752.36 (CGST)I pending disposal of the writ petitio[. g-JA4! !o Counsp! for the Petitioner: SRI M.V.J.K.KUMAR Cognsqf for tire Respondent Nos.1 TO 3: SRI SWAROOP OOR!LLl.qPa-eia] G,ovt Pleader for State Tax assisted by SRI T.CHAry4ryIA K|BAN, AGP Counsei for the Respondent No.4: SRI B.MUKHERJEE FOR SRI qADl Pnnvren KUMAR, Dy. sollclroR GENERAL qF INDIA 205 W.P.NO: 2956 OF 2025 Between: M/s. Rockhopper Renewables (lndia) Private Limited, Sy No 78 to 82, 108,110 lo 112, 115 lo 117, 119.126, Andole Mandal, Dakoor Village, Medak DistrticJ, TelEngana-502270. Rep. by its Director,' Mr.Venkat N,K.K-, aged about 42 veats.,.: ...PETITIONEB AND

1. fhe .lailt Cemmissigner (ST), NiSamabad, Telangana. z. rne A6irbttairi'Joini Commis6ioner (sT). s,ecundeJibad Division, Hvderabad. g. rne Si6te otGhngaha, Rep. by its Pr:incipal Secretary, Revenug (cr) Deoailment, Telanbana Secretariat, Hyderabad. New Delhi -'110 0Ol.

4. T-# Unign of !ndia,=B"p by its Secretary, Ministry of Finance, North Block, 5. The Qehiral Bciard df lndirect Taxes and Customs, Rep by its Qhairmpn, . Minisw'qf Fidqnce, gsp6rtmel:rt af Retelrue, North Block, Central Secietqti?t' '' NewDiitni-'t0ooo1. i1 r _: ...RESPOIfpENrq I :.' .,: .., ,, : qgtitign unQgg nrligfe 226 of the Cqnslitution ot lndia p,rYl9 th91 in tn! circumstancgt staled in the affidavit filed therewith, lhe High Qqurt may be pleased to issue writ of Mandamus or any olher appropriate wril or 9rder pt | Direction deqlaring. (i) thq action of the 1s! Respondenl in passing thq OrQg1p, datqd 26.0/.!023, lhe $Ummary of the Orders in Form GST DRC-07, dal99 2607.2Q23 qnd flnpexure te GST DRQ-07 dated Nil, pa.ssed Fy lhe lS! Respondent, levying CGQT/SGST under Sectiqn 73 of the CGST/SGST AE-:!, 2ql7r for the tal Period 2017-18, without even issuing Form GST DRC'O1A 3S -conlenplateq undgr Rule 142(1A) of the flules 2017, without sisnlurg of llE officer concarned in lhe Nqtice and IhA Orderq, daled 28,07 2923, the Summarv 9I the Orders in Forrn GST pRC-07, daled 2A.O7 2023 and Annexure tq CQf QBQI O7 dated Nil, passqp by lhe 1st Respondqn!, and without DIN and t4/itha:lt gvel plpviding syfllCiel! gppofunity of being heard to the Petitioner, Us lpitiSlY: contrary to the proyisions of the CGST/SGST Acts 2017, and qontrary to'!h.9 Article 14, 19 (i) (g), 21 and 265 of Constitution of lndia and consequently se-t: aside the orders of the 1st Respondent dated 26.07 .2023 for the tax periqd 2o'17' 18 as illegal, arbitrary, without jurisdiction, null and void and pass such other:1d91 or orders as the Hon'ble Court may deems fit and proper in the circumstanceg qf lhe case. (ii) Against the Orders of the 1st Respondent the appeal lies before thq AppeBate Tribunal under section 112 of the CGST/SGST Acts, 2017 and however ,,' ') ,]' ' 206 the statutory appr:al vras prelerred by the Petitioner before the ,2ndRespondent cannot be enterlai led as the same rank offrcer that of the -1st Res;pondent herein and Znd Respondr,nt did not even return the appeal papers as not rnaintainable. lA NO: 1 OF 2025 Pqtitign under Sectron 151 CPC praying that in the circumstanQes gtate{ in thq affiQavit flled n support of the petition, the High Courl may b,e,. Ollesed lO Su;pend the pperation of the Orders, dated 2607-202J, Sur,nmary g;1 thq Orq?f: in Form GST DRC-07 daled 26.O7 2023 and Annexure tp GST DRC:07 dgted Nil, passed tiy the 1St Respondenl, for the tax period 20't7-'18 u4Q9r thp Ccq;f/Sqqf Agtl 2917, pendirs disposal of tho abqvs writ Pgtilio4, 9s llEerwjie'i lhP Pelltionpr will be prrt to severe loss and harQqhip Cognsel for the Pertitioner: SRI SHAIK JEELANI BASHA bsirnsel for lhe Rr:spondent Nos.1 TO 3: SR! SWARgOf_OPB+lt,-Qq9gd Govt Pleader for State Tax assisted by SRI T.CHAITANYA }4!BAN.;.AGF Gggnsgi for the Rerspondent No.4: SRI B.MUIHEBJEE FOR gRl qADl rr' ---:-':-^- -i ---. ':-- -- I Goqnsel for the Respondent No.5: SRI DQMINIC EERNANDEg, SESI9R'' W N : 2995 OF ,1025 Fgtweg!: Iv!/s. $qinath Ginning and Pressing F Bpad, Adilabad Telanganp- 504001 B ?ct9ry, 4-5.:19/8 /SY NO, 29A Rampur ep by ils Proprieter, Kotawqr SEndeqp ' :,. '-,. '|- :. ,,.FETrTrOl!ER AND

1. Assistant Cornmissioner (ST), AdiiabaQ Circle, Adiiabad Division, Telangana 2. State Tax Off icer, Adilabad Circle, Adilabad Division, Telangana. 3. Siate ol Telarrgana, Rep. by its Principal Secretary to Governmenl, RgJenue (CT-ll) Department, Secretarial Hyderabad '

4. Union oJ lndi:r, Rep by the Secretary, Ministry of Finance, No.136--,4 Nprth :- ':,

5. The Branch lVlanager, Karur Vysya Bank, Door No.3-2-24, Slation RoAd, Block, New Delhi. Adilab4d, Adilabad Distict, Telangana- 504001. ' : ...RESPONDENTS Petition unde'r Article 226 of lhe Constitution of lndia praying that in the circumstances statr)d in the affidavit filed therewith, the Htgh (lourt may be 207 pleased to issue an appropriate Writ Order or Direction more particularly in the nature of MANDAMUS decraring the action of the 1st Respondent in passing the impugned or{er dated 3Ot4l2O24 for the year 2O18-19 as improper illegal -contrary ,oiri., violate of ptinciples of natural justice and unsigned and consequqntly qe1 aside the same. IA NO: o 2025 il,g,itipp under Sestion 151 CPQ praving th the affidavit filgd il support of the petition' the FuEpend the garnilhee Notice in FORM DRC-13' yur,, i'Or+is un{er the CGST and SGST eeiitionir",Qyrrent 4/C Nq' 1 459 1 35000002870' tne Srt[ Re;pgnden! Bank, pending disposal 9f th at in the circupslSpges P|rte.g !4 High Qourt nay pr.g pl,.qgsq tg t_? !E dated 12t11t2o21: irlrtllg Acts, 2017, in r.gspeqt , llg issued by thq lst nasngloepf'!e e above Writ Petitiqn ..: ,;' !44r+g++?5 :,'4. Petition unde[ Section 151 CPC praying that rn the cirqumstenqes 9l't"''.g i! tne aniljvit'r,ed in suppo!'t of tl-re petilion' the Hish court may-be^',!1t:11"^1,9n1 it"y g;t collection of the total disputed tax of Rs 2'55'?5'227!: (QGST BI Rs.1,2l,1O,Ql8 and IGST of Rs 1'04,591-) COUNSE.I fO6 thE PqtitiONET: SRI MUKTINUTALAP.ATI RAMACHANDRA MURTHY counsril rol tle Resporo""i H""l rb s' snt silRdii; otjilrr-iA; sp6ai"r:' gevi Ppader r", s;; ;;;'";i;tJp,.sRl r'cHhlrANvA rlEAN ; AaF counse! fot tt. nesponaini N;';;sni B'MIiKHERJEE FoR sRl SADI ' ':: PRAv'#liiiu-Miii, ov.:iorrcrroR 9ENERAL 9F rNQrA Gounsg! fottFg ReiPonqent No'5: =- w.P .NO:3 OF 25 Fetweglt: M/s. Sainath Ginning and Pressing F^acto.ry' 4-5-1 3/R Sv No 29A' Rampur Soad, Adilabarr, rtuYnian"a- b"oaooi n"p uv'its Proprieior'-Kotawar sandeep ..PETITIONER

1. Joint Commissioner (ST), Adilabad STU' Adiiabad.Division' Telangana 2. Assistant commissioner'i#j,l{i'r"'6'JbiU noiruo'o Division Te}angana AND 208

3. Stale.of f.langana, Iup ny its principal Secretary to Gover,ment, Revenue . (9T-tt) DeJ)artment. Seiretjrrat. Hyderabad. 4 Unio.n 9f lrdp Rep by lhe Secretiry, Ministry of Finatce, No.136-4, North 5. J he Branc,r Manager, Karur vysya Bank, Do.or No.3_2_24. Station Road Block. Nev, Delhi Aditabad nditanart-Disrict, fef'anginJ_ 5440di. '- " ,. RESPONDENTS Petition urder Arlrcte 226 of the Constitutiqn of lndia praying that in the circumstances slaleC jn the aflidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or DiieLtion mqre parlipularly in the nature of Mandarnus declaring the action of ihe Jsf Rgspo4dent in passing tne impugngd order ,taterJ 3OtO4l2O24 for lhe year 2g,t}'= lg as inplppgy, ;11sg.1, contrary to facrs viorative of principres g.ftnaturar ;lgticq and:i;srgleo'lno consequently set irside the same, lA NO: 1 OF 2025 Petition under Section 151 CpC praying that in tbg cireumsranqes $tated in the affrdavit frteci n s,rrpport of the petition, in" Uign 6ourt ..nry O,"r."O a suspend thq Garni ;hee Notice rn FORM DRC-13, dated 1211212024, r:elating to the years 2018-19 uncer lrre CGST and SGSTAgts ZO17 il respect or, Ihe pelitioners currenr A/c No 1159 135000002870: issued by the 1sl Respondent to the Srlh Respondenl Bank, cenrling disposal o.f the abeve Writ petition. tOu lA NO: 2 OF 2025 letition under Section 151 cpQ praying thar in the cirgr.r;n5!6nqs5 gtareq iQ the affidavit fired rn ;upport of the petition, the High court may be preased to granr stay of collecrion .f the :otar disputed tax of Rs.9,94,0gg/- (CGST 01, Rs 4,97,044l- and SGST oI Rs. 4,97,044t-) Qounsel foq lhe Petitioner: sRr MUKTTNUTALAPATT RAMACHANDRA MURTHY counset for_rhe Respondenr Nos.1 To 3: SRtswnnoop donrila, Gpili} ^ Govt preader for stare assisted by SRr r.cHArrnr.iva xihl-N, ncp COUNSEI fOr thE RESPONdENT NO.4: SRI B,MUKiERJEE FOR SRI GADI Counsel for the Respondent No.S: _- F'RAVEEN KUMAR, Dy. SOL|C|TOR GENERAL Oi tNola -Tax 209 W.P.NO:30 12 0F 2025 Between: M/s. Viral lnteriors. rep. by its Petbasheerbad, Qutbullapur Mandal, R R ursl' ^Proprietor Vishnu Vadla, SY Ng 99, ...PETlTlONER AND .l-TheStaleofTelangana,Rep.bythePrincipalsecretary,Bevenue(QT) ' Depariment, $ecretariat, Hyderabad' Telangana ,. ftSrilsl;i;;t-c;#i.'.##iir), r,irik;isi7i-t circte, Sqrsornaqar Division, ' fiiloI!il .-..l*.:a: ...REsPoNDENrs '.:1: i..; Petitioo undqr Article 226 ol the Constitution o{ lndia Prayiry tha! in lht statef, in rhe affidavit filed therewith' the High Q'qurt'pay b-e "ir"uriirn""" WIi!91 ff"j."q ," igque a writ or ordet or Direction particularly one ip lhe 09,rn" 8{ Malda5pus dsclarins the action of the 2nd respondenl in nqssing ltte iUl'9!!! orO", q"a,"o 27to4t2024 in DRC-07 for the vear 20181s t:t:!ry, |:". lhe t?I ripUir,tv'et ns,io,zs,zsel- and the penaltv thereon under the cASTq?$T 4:t gg illegat, perverse, unsustainable and in violatiQn of the principlqs tf -1911 '"!Y131 iust!ce. A NC' oE 2025 Rgtitip n under SeEtipn 151 CPC praving that in thq cilsllms!?Q:es ?l"tgq !Q Ihe affidavit filed in suppo4 of the petition, the High Court maY Pe Ble seq Io gl to the imPugned ordgl'of lhe FlaI ol all lurther proceedings Pursuant re9ponflgnt dated 27lO4t2O24 in DRC-07 for: the Ye?r 2ql9-19 Counset for the Petitioner: SRI B'KRISHNA REDD-Y EffiH i; iii; irisp;,i.*., snr swanoop ooRrLLA, speeiar gevt PreadPr .P.N : 301 3 0F 2025 9etweql: M/s. Virat lnteriors, rep' by its Proprietor illiuuJ.lroroloriuLrrrpw Mdndal, R R Dist' AND Vishnu VaQlE, SY.No,39' .,.FETITIONER

1. The State of Telangana, rep by the f'Tqip'l -1t^"'"tary' ' Oeprrtment,secreiariat, Hyderabad'Telangana Revenue (CT) 210 2 The Assis anl (lommrssioner (ST), Malka.igiri-l Circle, Saroonagar Division, Hyderabar I ...RESPONDENTS Petition u rder Article 226 of the constilution of lndia praying that in the circumstances stale(i in the affidavit filed therewith, the High court may be pleased lo issue a Wrrl. or order or Direction particularly one in the nature of writ of Mandamus de llaring the action of the 2nd respondent in passing the impugned orders dated 25 )B'2024 in DRC 07 tor an amouDt of Rs.15 79,652t- and another order fgr an amcunl of Rs.63,41,70Q1 for the Financial yeat Z(t19_20 under the CGST/SGS I Acr 20'7 as the two olders gil4ultaneously cannor be sustained in law based on th 3 same material p4d to quqsh lhe sqme as llegal. pervqrse. unsustginable anrl in violation of the principlgg..of naturqi justice. lA NO: 1 OF 2025 Petition un(,er s;ection 151 c-pc pF{llp thal in lhp cirgums,tqpces slated r! lhe affidavit frleo r r srrl')port of the petition, the High Court may be pleased to granl stay of all further troceedings pursuant to lhe impugned orders diated 25.08 2gZ4 rn DRC 07 for an arn.unt of Rs.15,7g,6521-. and another order frrr an amounl of Rs 63,4 l 7o5r tor the :inanciar year 2019-20 gnder the ccsr/scsr Act, 2o1r Counsef for the Pr:titioner: SRI B.KRI-SHNA REDey counsel for the R,:spondents: sRt swARqgp ogRlLl.A, speciar Govt pleader fo. Stare Tax assisred bygRl T.CHAITANYA KIRAN, AGp W.P.N : 3015 0F i2025 Between: M/s Detta A( tomalron Sy:tg[E, Jep. by its proprietor N.Veerabhadra Rao, Plot. No E12 rnd E13, AplC/tE, Sahrho;hi tvratnjfLmpre st"iii"prilii.nllJl Medak Distrirt-s)z 319, Telangana. ': ', AND ...PETITIONER . : . ,| 2 -elangana, IE_SJI:_9f uepartment. . jecretarial. Hyderabad. Telanoana. TheAssistant Cornmissioner (SD, M;dak, f.iiiJmaUaO Division. {!p bV the principal Secretary. RevenLre (CT) ...Rf:SPONDENTS 211 Petition under Article 226 of lhe Conslitution of lndia praying that in the circumstances stated ln the affidavit filed therewith' lhe High Court may be pleased to issue a Writ, or Order or Direclion particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in passing the impugned order dated 3Ot'1212O23 in DRC-07 for the year 2O17:'lB unper !!q CQST Aq!' 2OlTasillegal,perverseandisinviolationoftheprinciplesofn?turaljustice IA o: 1oF 202s qetitian under section 1s1 cPC pravi4g thal in Ui cirqqmslllces::":l^: the affidavit filed in support of the petilion, the High Court maY pe ptqised !o 91a4t stay oi'arl further proceedings pursuant to the impugned prdgr passgd resion4ent daled 30t12t2023 in DRC-07 tqr lhe yeat ]917-18 uqdqr the CFqJ [cr,2017 T ':::t gounse! fof the Petitioner: SRI K'LAXMA BEDDY coiinsdl for the Respo"o"tit''iir swanool^opnrr-LA' special Gqvt Pleader for State Tax assisted by SRI J'cHAiraiiia KIkAN' AGP: , .F,NO: 3027 oF 2025 Betweqn: ryt/s sw steer rrnercha nt, Represented Py- 5r"o AOort Rahman, asedabout 44 vgats lSYl!9-1!1r711,1.r-riY-" B'r'#fi "N:s;r'ii.i";o?X'r'r"Jg;;n'ngli"odv'tef gioan'a'50p952'r' ': 3t':loj;3}9$. Y'?rt-ri?i3, ntnl"fi ':'PETlrloryER ANQ Taxes, Secretariat, HYderabad' " lThestateofTelangana,RepresentedbyitsPrincipalsecretary'gommerqial 2. The Commissioner ot'i'n"eLl?"tcial Taxe.s DeDartment' Telangana ' iilt# 6liiil.1ll.i,r r'"'!' c"'"'iili' rlg'p' ttv' Hvderabad-Soo qq' 3. The Asst corr,,.'J'iJitlijiJrjil' n+ndiin5oar-ll circle' $ar'oorn4ear " Di:'fi;' #;uffi ; 6ft 'H;;; r'i,,iipirry' HvderJbad-soq o0 t' ...RESPONDENTS Petition under Article 226 oI lhe Constitution of lndia praying that in the circums-tances stated in the affidavil filed therewith' the High Court may be pleased to issue a direction or Orders' more particularly in the nature of a writ ol Mandamus or any other appropriale Writ' deelaring the Orders passed by the 212 Respondent N,r 3 vrde in Form GST DRC_07 bearing Reference No. 2D36o824004r118F cit 0210812024 for tax period 2o2o-21 , zD3oolz4oo4349A dt o2l09l2o24 for r rx pr:riod zo21-22 and ZD36oB24oo4374H dt o2to}rzo24 fot rax pertod 2022-23, rnd confirming the demand of Rs.14.58 crores (approximatery) of lax along wrth consequentiar demands of interesl and penarty against t,e Petitioner Compi ny,that are passed without physical service of the Show CaUse Notice and wrtho ur a+fording an opportunity of hearing to lhe p,:tirioner and that have been uproadea in the GST po!'tar w-ithout Qigitar signatur = or E gignatqle which is contrary tp the Rule 20 (3) of the peST flules, 2017 and q,ontrqly to'thq provisions of CG{;T Act pp6 Rules, zoj7 ap{ fcsf Acl and Rute,;, 2017, ponlrary to the law laid dcwn by the jupicial pronoqngemqnt of fhis Honrrurable Court 4g yoid ab,inilio, ille .gal, arbitrary, viglalion itf principtes o, *r,r*,'lr.;.; ur; Principle of Aud, /,lteram partem, and violalion of Article l9( l)(S) and 3004 of lhg t Petrtrone r lA NO: 1 OF 2025 Petition und :r Section 151 CpC praying that in the circup512,1"u. glated i0 rhe affidavrl fired in support of the petition, thg Hish courl may be i,rs35s6 ro granl stay ol all furlher F,roceedings arising in pqlqqance of the impugn 3d Asqess{qn! Order passed by te Respondent No.3, in Form GST DRC 07 bearing Reference No 2D3608240043 tBF dt.Q2tOgt2OZ4 for tq1 psriqg 2O?O_21 . ZD36aB24Og434gA dt 0uoAl2o24 for tax peliod 2M1-z? and zQtp-O8lp oo4374H dt o2to,t2oz:l tor lax period 2022-23 Counset for the peritioner: SRt M.UMASHANKAR counsel for the RespolggnE, SRt S-WARCbP OAryllt Speciat rsgvt pfeadgr 1br state Tax assisted bysRt T.cHAriallva krnar.i, i6p 213 W,P.NO: 3137 0F 2025 Between: M/s. Smitha lndustrres, 2-113t7 ' Road N9' 6' Sobhana Colony' Balanagar' 'ielangana - 500042; rep bv its Hvderabad, vuo"nuT'r'l'ix'l's;'d DUla' pioprietor George Pappachen Putnefiu. ,..PETITIONER AND

1. The Assisranr commissioner (sr), Ferozg.uda.circrp, cgsglYISi complex' opp Gandhi anr,,"lii]j 1Jliji'i#i';itv' l-lvderabad - 500q01 "Ctjp][v'ti]E piinaifa[ seira'rv to the oevernment' 2 rhe state or r "rrngr;Il Revenue tcrl oep#rili'i:T"IJ'6;' 5iJ''i'iat lJuikiing' Hv{elabaQ' . +;ftf# of lndia, rep' bv its secretary (Finqpce)' fyliniqlry of Fin?nce' Norlh " Bi;;k, N;* Dethi -11000i ...REppoNDENTq petition under Article 226 of the cqnititutign qt lndia OtY'19 th?l rn thg circumsiances staled in the affidavit filed therqyith, lhe High pqurt mav pe ptease! to issue an appropriate Writ' ordel or Dlrectigg morg-Re4ioulall : 'n" nature qf MANDAMUS declaring that the ilO'SngO EX-Parlg Asgegpmept Oldqr passed by the Firsl Resppndent in Eorm oBC oZ un$er Seption Zg of !!'e gqT ActE,20.17, vide DIN GST/36ACUPP7345AG1ZY')20' dated 2O-Ogf024' Ior lhe FinancialYear2|lg-2o,withoutvalidDlN,yvith-cutqlgpatureJdigllelsignature, without affording opporrunity of personal 1,qqrfng, withgU! physically qerving-sl-row in"t'', eause n9tice, is contrary to law, violative of lh$ principles of natura! iliti"U "t il- ni.iil?ll ln :t deemed to h?ve nol been issued, oor an erder i4 the eye 75(4) olthe GST Acts' 2017, arbitrary' capricigus' eve$ 8n mprits not suglainaple' and iltegal and consequently set asidq the sAme' IAN O: 10F 2025 Petitlan under Section 151 CPc ,']'r9, in lltg circumstances gtated iq lhe affidavit filed in support of the petition' the High Coult may be pleqsed to 91911 stay of a, further proceedings, including recovery of tax, pursuant tq lhe impugneQ Ex-Parte Assessment Order passed by the First Respondent in Form^DRC-Q7 un{er Section 73 of the GST Acts' 2017 'uideDlN' dated 20-08-2024, for the Frnaneial Year 2A19-20' GST/36ACUPP7345AGlZYl2Q' :11 214 Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondent Nos.1 & 2: SRI SWAROOp OORILI-A, Special counser for the ,lespondent No.3: sRr B.MIiKHERJEE FOR SRr GAD| Govr ptea Jer for State Tax_a1s1sled by SRt T-CHAITANyA rilniru, Ae p pRAVEEN KUMAR, Dy. SOLTCITOR GENERAL Oi tHOln W.P.No: 31s0 eI. .lq!! Between: M/s Sri Lakshmi Venkale_swara Enterprises, plot No 7 14 eellar, Gpkpl f J:i:rH'ilf lll'iF,7,'i,,1ri[i:ry?cru-*i;m:g:f rdBffi Venkata Rr:ddv R/o. plor r,lo. i6o, iiifiv"lroi, slsV rrr,[,vr.,n,,ri,iriiparrv Gokul plots gth phase, fuL"tpalf,, nf"il't,rl_"rrf"rr"isirr, Ietanr;ana- s6.OOlZ ". ANq "PErlTlotyEE 1 The Assistarrt Commission-er, Hydernagar-lll gircle, Hyderabafl Rural fi :11,1,r:'r!rt:,h;t"-'lty;aq'lcig";'"Iilia:jirHd'd;"6:1,#'6'nu,un, 2 slate of Tel; ngana, Thro,Ugh p-rincipal Secretary to Government Revqnue tiepartment (Commercia.t iaxy, t_ty,i"ir6rJ, ilii,,srn" ...RESPoNDEN.,Ig Petition und=r Artiple 226 of lhe Constitution of lndia pray,ing thal in lh9 crrcumstances stared ,n the affidavil filed lherewith, the Hrgh Court may be pleased to issue a qvrit, order, or direction more parttcularly one in the nattrrs Of a Writ of fulandgmus (i) declaring Shoy/ cause nolice rn Form DRC Cf v,ae'net no. 2D360622O33236M dated O6.06.2W2 and an impugned Summary Oa".,, ,*J_ 07 vide ref no. ,2r)3604240594560 oateo zso<2024 borh issu,;d hy ,nr'lu| Respon.denl under the provisions 9f CGQI/TGST Act, 2O1t ,, U.inS Vpiq: arlitlarV illegal, witnout jurisdiction qnd without authonry of taw apafl frg, ;;{!g viorativg of Articles 1a, 1g(1xg) and 265 gf the constilution of rnoir,r'"no-'il .' ,, consequently set asiJe any action takgn pursuant thereto. IA NO: 10F 2025 Petition under Section 151 CpC praying that in the circumstances the affidavit ,filed in s :pport of the petition, the High Court may be please d to stay oI operation of irnpu.r]ned summary order in DRC_O7 vicre ref. no. 2D3604240594566 d;lted 25.04.2G24 issued by the Respondent No .l for the tax stated iD 215 period 201&19 under CGST/TGST Acts, 2017 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship' Counsel for the Petitioner: SRI V'VEERESHAM Counsel for the Respono"t t",'sni sWeROOP oORILLA' Special GgYl PJ11d"t by SRI t'cHAITANYA KIRAN' AGP fo, st"i. i"i "isisted W.P.NO: 3171 0F 2025 Between: Gpkuf M/s. Sri Lakshmi Venkateswara En(qrpr'sei., Plqt No' ptors, V R cotony, H;ilE i;i, il"n'd'j'i3-oo,J"rrri'$ana, 5oo050 Repre-serted -7--14^Cellar' [tlkgn#ilrt'i+;}i$';ffi :flufs+"f *tt#fyiiil ANB "Ps111to'N!E 'Lff .fl:.:'.Jftii3313ff,'s!,iiil'3:&'f'"f :llfiifl id#S;Jt3fl #i'#'"'" nci p a f $qc rela T t g- G-ove rn m e n l R eve n u e 2 S t a t e of T e l a n g a n a, i n r:o-i-$ - Department 1C-ommercial' Tax), Hyderabad' I elangena -Cri ...RESPONDENTS Petition under Article 226 ql the Cqnglitutign 9! lndia pratrDg thgt in th9 Qircumstance$ stated in the affidavi! file( ifereyith' fhe High Qgurt pay !e pteased to issue a wtit, order, or direclion Egl,.e perticqlgt'v 9i:l" Il9 ".ell:t et e writ or Mandamus (i) deqlarins shgy causP poticg in q9l' ARc 01']ti i'"'l^g 2D36052408',16851 dared 31.Q,5.2O24 and Q! imOqgne{ $umparv o10er !1 D[9' 07 vide ref. no ZD36o8?40s62s21 OateQ ?1!oqzo?A Respondent snder the provisioRs of cQ$JfrQQT 49,L 2917 aq ueils t:ii: pruitrary, illegal, without jurisdiction ?nd wilrqpt :t9' violative of Articles',r, istl)(g) ?nQ'265 of th; Cofiqtitution of lndia' ang !9 consequently set aside any action taken pursuant theretQ' uol! fssu'eQ.bY of law ap?fl ',Vi.lhtlilI 1e ,Y'.9id'r t9t lA NO:1 oF 2025 Petition under Section 151 CPC praying that in the circumslances stated ir) 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 2D3608240962921 daled 24 08'2024 issued by the Respondent No 1 for the tax 216 petiod 2019-20 rnde'r CGST/TGST Acrs, 2017 pending disposar oI the above writ Pelition, as othe'wise, the peritioner wil be put to severe ross anrj hardship,,. Counsel for the Petitioner: SRI V.VEERESHAM counseJ for the Respondents: sRr swARoop ooRlLLA, speciar Govt pleader for stare rax assisted by sRt r.cHArinftvlir!f-li, Ae;:i W.P.NQ:32 26 ot= 2025 pe[weea: M/s.J.P.Ag-.ncies, O/o. Z2-B4SO\S, Chaila Bazar ffifltpiii;-,^[ifi:t6,;,gp#ff f*#:.;;;fr #[if+Ii{ffi AND ,"tt'lIoI,E? 1 2 As$ista pt Commiss elabad, Telangina. Stateo f Telangana The Hiut Dgpa rtihent , Telangana Sec reta t@ Hyderabad I{inistry of F inance,'Department of Rerien ue, North Block, Ceirtral SeOretEriat, New Delhi- t00 001. ioper (ST), Charminar Circle, Char:minar Oivt3ign, Rep by ils Principal Secrela ry Revengg (erJ 3. The Cehtral Board of lndirecl Taies and Customs, Rep. by its Qhairr.r en, 4 Union Of lndia, reP. by its Secretary(Revenue), fulinist ry of Financg, Goverrnnerrt of lndiq Jeevan Deep Building, Sa 5. HDFC Bank Ltd Charminar B ranch, No.21-7-80 P)aza , ffikah gunj,Qpp. lo High Qou(, Gate No R5$PopDE.-,!Iq Petition under .Arlicle 226 of the Constitution of india praying th3l i!'!!e e affidavit filed therqwith, the High Court'1nay be circqmglanca; stargd in f h pleased lo lsgue a writ or or der or directio! more particularly one rn the ?atrr,q ff Writ of Mandamus declaring the impugned Show Cause Nolice dt ?0 0A".2611 ;, the 1S1 Respbndent along with proceedings in Form DRC-01 yid. Euf ':N;. 2D360524077.421F dt. at1 05 2O24 and, impugned Order dt 31 08 2024 algng yir,I summary of order in Form DRC_07 vide Ref. No. 2D3608241536S5Y dr, t^::: rr^ passed by the pr Respondenl for lhe rax period Aprit, 21019 lo March, 2-020 withoul havin; any signature as lllegal, arbitrary, apart from viotative of Article 14, 19(1xg) rnd 265 of the consritution of rndia, consequentry, set aside the same. .': 1:;'i 217 IANO:1 OF 2O25 Petilion under Section 151 CPC praying that in the circumstances stated in the affidavil filed in support of the petition' the High Court may be pleased to suspend f he bank attachment notice issued in Form GST DRC-13 dated 17'o1.2o25undersection79(1Xc)ofGSTAct,bythelstrespondgnttotheSth respondent and also direct the 5th respondent to de-freeze the bank account g{ the petitioner, pending disposal of the writ petition IA NO: 2oF 2025 ?etition undel seQlien 151 CBE praYilg tha! in tle cirqumstaQqes FlalEd iD the affidavit filed in support of the petitipn, thS l-figh Cour! may be pleEsed t ?l':i stay or all rurther Proceedingg pu[s.llant tq the impusned otder 9-t. t-ill1i1i slong with summary of ordgr in Form DRC-o? yide Ref' No 2D3608241-5?085Y dt 31 qB 2024 p4ssed by thg 1st Resppndent lgr: lhe lax period April' 2p19 to M?1ctt' 2020, pending dispogal of lhe writ Pglilion Counsel for the Petitioner: SBI KOHIB BHAS.!(ARf,EDDY counsel for the Respono."I rl."'l'l-it sni swanooP ooRlLLA' special Govt Pleader r"t s;;; i;;'itilit"a'uv -sll corn.Jl-t- tt" n""ponoent rl".el'snl DoMiNlc FE^RNANDES' sENloR sc FgR cElc Counsel for fhe Respondent No'4: SBI B'r'YtU'fHEnlEe foR SRI GADI FRAG;iliu;riin, ov;SoLrclroR GENERAL or rNDrA r cHAITANYA KIRAN' AGP .P.NO:3252 oF 2025 Betwegn: lvt/s. Warangal Spices Company Priva-te^Limited'. 6t45' Near New Grain Market. Enrru,,ru]-wXiJ;ffi': 5oo 602' n"p bv its Managing Director 'tiii.B.lrrrrun ...pETlrtoNER Sridharan pged 49 years AND The Assistant Commissioner (ST), Mehdipatnam-ll Circle' HYderabad' rhe state of relansana, R;;';i'ii;'iil;;h;i Secretary' Revenue (cr) DeDartment, Telangana Secretariat, HyderaDao'. ThA Union of lndia, n.p. nv'''r!'6"""'i"iir-v' otp"t"nt of Revenue' Ministry of Finance, New Delhi. i'r,"'i"ritiiiil"riJ of tnoirect Taxes and Customs' Ren bv its Chairman' Minisrry of Finance, o"pu,tlj"nitth;ff'"''N;'th gt6cx"central Secretariat' New Delhi - 100 001 , 1 2 a 4 218 q The Depu y Branch Manager, lClCl Bank Limited, D No 9_.1-3,4,5,6,7, Warangat Cen'rat. JpN Ro;d Warangii 506 002- B,:-! .RESPONDENTS Petition urrder Article 226 of the Constitution of lndia praying that in the circumstances staterr in the affrdavit frred therewith, the High cgurt may be pleased to issue Writ oI Mandamus or any other appropriate Wr.it or Ordqf of directiqn declarin 3. (1) the action of ,he rSt Respondenf in passing the Order, dated :1?,982924, the $ummary of lh9 ()rder in Form GST DRC_07 dated 12.08.202{ a1{ lfe $y'q3ry of the grde1, dak>d i2.O8.2024 tevying SGST/CGST/IGST/Q9SS a PeiaIty p! lhe Orp-gr, dated '! 808 2024, the Summary of thg Order in f,orrn ; r'g S datgd ' 18.08.2024 and rhe proceedings, Oated 1 q.98.?924, SGST/i$GSI.{|GS-r'/Cess and penatry,, SGST/p.GSfflGS-- Act 2017, wirhout any signarure earher physical oi digilal, is yalid in the eyp of law (2) the Bctiqn of tlre I st Respondenl in passing the Orders, 4rithc,V! Fofm GST DR l-O1A as contemptated under Rute 14?11 SG$T/8GST/IGS-I Rutes 201t, is not vatid in rhe eye of law (3rt'e gqtio! of *re 1st Respondenr in issui.g Nolices and passing th,e=o(gr,.s, withoul generating DrN in the Notices and orders as per circura t No.'12gr47D;:elg- oileo 23.12.201s and as per W.p No 320 of 2022, dated 1Q'Ql 2oZ fsI, " r '- "ifnu Hon'ble Supreme C ourt, are not valid (4) the eetiqn of thrl 'lSt Respondent in uptgading the Nqtices and elper,g in G_Sf Poqat 16 Add{ional [otices and orders insread of Notiees ano pro5:ii, i"'brt hiio for lhe tax peliod 2 g1t?:?g upfler lfg t fvelJ issUit-g 8) ef lhq G (5) lhe actigp of il^e 1st Respondent in nor serving the Notices 94d e1de19 ip phygicql mode, simgrry uproaded the same in the GST portar, is not a .vafib service notices and ,rr.inn ,*-g orj"rg fo[ the pame tax p€'riod 2o1g-20 under the SGST/CGST/|GST Acr ?017 as nuri r' andvoid. ' lA NO: 1 OF 2025 under Section j51 CpC praying that in the circumstances Stateg in . the affidavit fired in support of the perition. the High court may be preased to -?.tition z',l9 Suspend the Operation of the Order, dated 12 OB'2O24 ' lhe Summary of the Order in Form GST DRC-07, daled 12.08 2024 and the Summary of lhe Order' dated Nil and the order, dated ']B.OB.2O24, the summary of the order in Form GST DRg; 07, dated 18.08.2024 and Proceedings' datgd '1808'2024 passed by lhe 15! Eespondent, for thg tax period 2}'lg-20 under the SGST/CGST/IGST A'ql 2011' pending dispgsal of the above Writ Petition, as otherwise' the Petitioner wlft be pu't to severe loss and hardshiP' IA O:2 oE 2025 Fetition undqr Seglion 161 CPC praying that in the circumstances.:"t:Ll? rhe affigavit filed in guooort of the p-etition, the Higi Cou[ mav b" eF?s"^11.:]f,:+ lhe 'lst ResponCent !e revoke the Gqrnrshee .llgtice *"1'Il otl]'!?: ztltligtzoe!:2s, dated 20.01.20?5 issuQd by tbe 1Q! Regeonde.!,l :9 1t lt+ Rgsponden!, pending disposal of the above WJit Pqtition' as gtberWise' !!g Petitioner will be pU! to sqyere loss 4nd harQqhip Counsel for the Petitioner: SRI SHAIK JEELANI counsel for the Reipon&"i ll.=.i C 2: sRt swARooP ooRtLLA' Special """""d;;Pil"a"i io, s;i;;; ;isieotv snr r'cHATTANYA KMN' aop countlir-'tii" ie"ponO"ttt Ho'e: snl B'MUKHERJEE FoR sRl GADI PRAv#ii iiu;eh-, ov' iorrcirori oexenal gF-INDIA c ou nsq! tor tne neJpo;a;;i r'il; SHI'""gU Counsel for the RggPolQgnt [o'5: .: AN DES' sE N roR : -BASHA 5IJRN W.P,NO: 42V7 0F 2025 BetweeD: tvl/s. Maruti oil Mills, rep. by its Managing Partne[, Mr' Arun (gmar Agarwal' Geesugonda', Warsngal-506 002' ...,ET'T'ONEB AND 1. Appellate Joint Commissioner (ST), Hyderabad Rural Division' Hyderabad' 2. Assistant comm,ss,oneilSit, ivaiinSiat urban-l l' waranoal' 3 state of relansana, ,"p'dv"ii( P;ffi;;ib;";;ary to Govelnmenl' Revenue , ["#) 3?ff9]il1 r"r",il$"1'l?1 b!'i8! i?3,1"t, -G-ove r n m e n t or I nd i a' M i n istry or Finance,3rd Floor, L""r"rL'oli,]Ip'bfid"i;d:6;*'a rraJtg' New Delhi-'110 001' ...RESPONDENTS 220 Petition ur)der Article 226 ot the conslitution of lncJia praying that in the circumstances s:alecl in rhe affidavit filed therewith, the High court may be pleased to issue a \y'/rit of Mandamus or any olher appropriate writ or order or set- aside the adjudicalron order dated 2s.o4.2024 passed by the 2nd Respondent for the year 2018-1rt as being unsigned, baned by limitation as also the order-in- Appeal daied 30 12 2024 issued by 1st Respondept fo1 being pnsig4ed, ip gr-og3 viglation of princi:les of nalural justice and Sectiqp 1Q7(12\ of the pST Act And elso unsustainabl.: orr merits. A NO: oF 2025 Pgtitioq un(ter Seclion 151 CpC praying tha! in the circpmstgpoes qlated iQ lhe af{idavit filed i,r strpport of the petition, the High Cou;! may be o.lgased f" Si"ni Slay of all furthr r proceedings pursuant tq the impugned orclgl the 2n( Respogdent datet 25042024 as conftmed by the ti nesponder,,,,r*,[,; lpend|ng order dgted 30 12 2024 for the tax period Aprir, 201g lo March 2019, disposal of the wrrt Petition as otherwise the petilionel will be put tq severe lgss and harQship, 'of po,gnsg! for tfre Perritioner: SRt KARTHTK RAMANA PUTTAMREDDY 9ognsql for the R.spondent Nos.'t ro 3: sRr SWARotip obnrr-r-A, special _ Counsel for the Re.spondent No.4: SRI B.MUKHERJEE FOR SRI GhDl ' 9oyt Pleader for State Tax assisted by SR! T.CHAITANYA *tifAN, AOp .P.NQ; ,149 10F 2,.025 Fg!.ween: \4/9. Gee K;.y rsteet Corporation, S,D.Road, Secunderabad - 500 P:opriefbr Mr Gooal Kishan Agaruval Lq-32!5. 2nd Ftoor Bapupagh Cotony, 003. Stare of Tetangana..'R6p. by i[C Division, Hyd€.rabad ANO 1. The Assistant Contmissioner (ST), M.G.Road-S.D.Road Circle, Begumpet 2 lk:j3!g:t ]:l?i9?"",Iep. by.its principat Secretary, Revenue (Cr) 3 l'he Union of redia Reo. by its Secietdry, Department of Revenr,,e, Ministry of --- -'- 'r rJepanment, I elangana Secretariat. Hvderabad Finance, New Delhi ..PETITIONER 221 4 The Central Board of lndirect Taxes and Customs' Reo bv its Chairman' tv{inistry of Finance, o"patlitni oi n"t'!n"'rlo'.th Bl6ck"Central Secretariat' New Delhi - 100 001 ...RES'ONDENTS PetitionunderArticte226of|heConstitution,oflndiaprayingtha!intlE

1._ ii,' circumslancesstatedintheaffidavitfiledtherewith,theHigh.CogrtrJta!Fe pteased:'to isgpe Writ of Mandamus or any other appropriate Wtit or 9'Ogr s,-t .'' ' ' 1 diregtiop Oeg.fqfinS 1t1tne'ictiqn'of the 1st Respondent rn passrns the order' qit* tl:!n'j9,10-1:i Summqiy of the order in Form GST DRC'07' dated 19 09'2024 anq the q!'mryry 9f f,ssqpsmgot order, dated 19 09.2024 under section 74 ol the :gEI/:gSTtil io,r, ai"uq'of unfler Se.ction 73 or the cGSl /SGST act 2017 ' tqr th" t?I p91i3t \{a1ch 102Q, adthqqt considering the derailed objections ot the P9!!lpngl' ,Tlfl f p gZ 4'[Z+, without generating verifiable Document ldentifigation lt*q t?!.}!: ,',yilfi"riip.yiEins sufficient opportunitv or beins heard to "". l:T::^?l tlrEi eugg,is,qion gf objeptions' without sisnature in the orQer' liti1]fq:q'g'??4:lbq Sqmmqry qf the Qrder in Form GSI DRC'O/, dated 1909202{, 3s 3:r:itl3--rvj qellory:to [hs prsyieions or the cGSr/SGSr Act, nollario I Li{_i$'lE:j! qf Natural Justtce and Rule of Law and qg'ltral} to' 'li?! ,,nii,,* of fir:incinles e1i^cre i+, 19(2XS) and 265 of the Constiturion of lndia irffp" gS,,"n'nf tbQ Pt Respondent in not issuing thq fornl osT QSc;Qt{'.al i"qU"1X'. $gqtion 16e qf the cGSr/sGSr Act2017 read with lit"e t]?tt4!e-'J trru ccb?qEST Aqt 2017 iilP i; '+ of rhe ist Respondent in levvins tax, intBrept 'li^FTH :Ef.il (3) rhe |ctiqq Seerion 74 s.f.ttg SGST/€GST Act, for the tax perro{ [r4a1ql] 'zq?qitBiisntl]8 ffiil-' ni; ,.*iir" ,nq aunr staremenr for payment proof, as ir1-elat, igoltEqigi ',':": I'r :!" ' irnpropet, unteir, Yial3trng articles 1a' 19(1(9)' 21 and 3Q0A of the Qgnst[tutigq 9f ']t i., . .:..: ......, 't ' ,- .,'. tndia lt (4)invo[ins $gctioq 74 of the CGST/SGST Act 2o17 bv passins tht lt+l' 9t8$- iO.* ,ir*,'ile summary or the order, dated 1e 0e 2 o2o c.l.o tlu it^Y:lj;lt AsEessnenl prder, dated 19092O24 lor the tax pqriod March ?02?! tahlqg ' uxflrogi perilo ot limitation, is nol valid in tlre eye of law I :. - . , _, ,. ..'i ,:-. -I lA NO: 1 OF 20rts 222 Petition unde'r .section 15'1 cpc praying that in the circunrstances stated in the affidavit fire r r. support of the petition, the High court miry be preased to suspend the opr,ratron of the Order, dated .lg-0g.2024,. the SUmrnary of the Ordel in Form CST t)t-,C r)/ dated 19.0g.2024 and the Summary of A:;sessment Order, dated 'l9 09 2024 passed by the 1st Respondent for the rax pcriod March 2020 under Section 7 t oi the CGST/SGST Acls 1017, pending disposal of the abovq writ Petition, as ')therwise, the petitioner wirr gp pl! to seyere fgss and hardship, G ov t p Counsel for the t)etitioner: SRt SHAIK JEELANI BASHA Counsel forlhe ltespondent Nos.1 & Z: SRi$WAliilitj. OOnrf_r_e. Soectal I e a r te r f o r Sla te Ta x- qe-s_isted' 6y. p Rii:986 tTA N ia' ii rii rt', I c p Cgunset for the Respondent No.3: SRt B.t[U'frihJEE FOR SRt cADl p R A v.E E N- K Urtl4 n, oy.,So-UclToii" b e r-v E n a r_ cF' r N o r a Qoqnsql for the Fiespondent No.4: Sni ob.'rUl:llrcfenUApoe-s. sENib;it'-' Sc EqF c9-'lc .i ' ' :' fhq Court made rhe foilowing; COMMON qnAen 3 IIACJ (SP,J) & RY,J wP 2 1 101 2024 &. batch THE HONOURABLE THE ACTING CIITEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT. JUSTICE RENUKA YARA 36402 5763 20,414 2oa27 2o9o3 WRIT PETITION Nos.211Ol 2o,943 20997 2L765 22333 22334 22335 225.26 2257L 22579 22690 2334L 26029 290,63 294t5 29477 2975'6 3o,o/22 31()03 31004 31025 31916 32265 329L4 329a4 33003 33054 3307() 33072 330a6 33260 33765 33905 33975 34181 34594 35293 35493 355()3 35510 35581 35593 3s630 35736 359()4 35964 3s987 35989 36045 3642L 36425 36471 365a1 36366 36375 36385 36613 36616 36620 366a2 367()5 3,6730 3675.9 36763 a,6776 367a6 36795 36799 36836 36837 36910 36945 36969 37051 370s9 371o7 and 37Ll6 of 2024 &14 32 89 109 123 126 L29 148 160 2L6 264 270 273 2AO 304 33() 335 341 342 349 366 581 1327 r430 L443 76. L586. 16 L4. t721. 1474. I 476. 1521. 1534. 1537. 15 1998 2LO6 2LL4 2tt6 2139 t764 ll74 t796 1825 2142 2L70 22L2 2217 2246 2360 2363 2530 26At 27o,0 27t6 2720 27so 27ao 2794 2a48 2A64 2A67 293L 2939 2956 2995 3()00 30L2 30r3 3015 3;0/27 3137,31 50. 317t.3226.3

252.4277 and 4491 ot2O2S. coMMON ORDER: (Per Hon'ble The Acting Chief Justice) In this batch of Writ Petitions' the petitioners have challenged the legality, validity and propriety of the show-cause noticesandfmatorderswhichadmittedlydonotcontainphysical or digital signatures of the Proper Officer' although the irnpugned show-cause notices and final orders were placed on tl.e Portal' Contentioa of the Petitioners:- 2- karned counsel for the petitioners commenced their arguments by placing reliance on the judgment of coordinate \ \ I 4 ,IACJ (SP,J) & RY.J U'P :t I t0t 2024 & batch Bench of tlris Court in the case of M/s. Silver Oak ViIIas LLp v. Assistant .lommissioner (STl r. It is submittecl that the view taken in the said judgment was consistently fo,owed in several matters. TI erefore, in absence of any physical or dig,Ltal signature on the impugned show-cause notices and orders. the same cannot sustain judi,;ial scrutiny. slgnatures. Contentioqof the Res ndents:- 3. Sri Swztroop oorilla, learned special Governmen ! preader for State Tax, ilt the outset, fairly admitted that the impugned show- cause notices and orders do not contain ph.vsical or digital [ lou,ever, absence of signature will not cau se any dent to the said s'lo\ry-cause notices or orders, if the schcme of The Central Goocls and Services Act, 2O1Z (.GST Act,l and The Central/Telangana State Goods and Services Rules, 2Ol7 ('GST RulesJ are examined.

4. It was str enuously contended by Sri Swaroop Ooril la that the judgment in M/s. Silver Oat Villas (supra) is founded upon the judgment of th,: Bombay High Court in Ramani Suchit Malushte v. Union of Indiaz. A carefr:l reading of said judgment makes it clear that the nratter was relating to Registration,. Cha pter-III of I 2 2024 @) TMt 3 W.P.No.933l o 67-Tltc f2O22 d:cidcd on 2l', Seprember,2O22. 5 provides that HACJ (SP.]) & RY'J WP 2l l0l 2024 & barch the GST Rules deals with 'Registration'' This Court in M/s' Silver Oak Villas (supra) not only followed the judgrnent of Bombay High Court in the case of Ramani Suchit Malushte (supra)' but also heavily relied upon Rule 26 (3) of the GST Rules' which clearly it relates to 'this chapter' i'e'' Chapter-Ill i'e'' Thus, the judgment tn the case of Ramani Suchit Registration'. Malushte (supra) and Rule 26 (31 of the GST Rules are of no assistance to the petitioners because neither the said Rule nor the judgment deals with either issuance of show-cause notices or passing of final orders' Thus' the judgment of M/s' Silver Oak Villas (supra) cannot be pressed into service'' Reliance is placed on the judgment of learned Single Judge of Gauhati High Court in the case of Dihingia Motors hrt' Ltd' v' Union of India3' wherein judgment of this Court in M/s' Sifuer oak Villas (supra) was considered. t/earned Single Judge of Gauhati High court in the said judgment opined that the manner in which the Proper Offlcer should authenticate the show-cause notice or order in so far as otherchapters,theGSTRulesaresilentexceptchapter-Ill'which deals with Registration'' Thus' the view taken in M/s' Silver Oak Villas (supra) is clearly distinguishable and not binding' \ \ I 12o2s1zo ceN'rnx ?9 (Gau ) Lr 6

5. It is highlighted that T]ACJ (SP,J) & RY,J Wp 2 0t 2024 &batch statutory Form is;sued under Chapter-Ill are in Form GST REG Chapter-XVIII of tire GST Rules deals with 'l)ernands and Recovery, and Forms under this Chapter are in FORi\4 GST DRC. Rule 142 of Chapter_XVIII of the GST Rules deals with ttre procedure of issuing demand notice and passing of demand order. Rule 142 (l) (a) deals u,ith serving of summa-ry of notice in Form GST DRC_OI and Rule J42 (5) deals with summa,y or order to be uploaded electronically in Form GST DRC-O7. In both the Rules, it is nowhere men tioned that summary of rrotice or order requires digital signatlrre on it

6. The Gords and Selces Tax Network (GSTN) rhrough its advisory dated 25'0g -2024 cra.,rred that the show cause notices and orders are generated on the common portal tI rrough the officers' login which is accessed using the digrtal signature. These documrlnts being computer generated upon ttre officers, command do not require digital signature as they can only be issued by the officers by logg{ng into the portal with tlLeir digital signatures' Tl us, neither show-cause notices nor the crders can bear a stamp of invalidity in the absence of physical or digital sr8aratures of the oflicers. I 7 IIACJ (SP,J) & RY'J WP 2l l0l 2024 & batch designation and the name T.ThenextCont€ntionisthattheimpugnedshow-cause notices and orders contain the name of the Proper Officer' his of the concerned circle' Thus' no assessee. The judgment of Andhra prejudice is caused to the case of M/s. SRK EnterPrises v' Pradesh High Court in the Assistant Commissionera on which reliance is placed by this Court in M/s. Silver Oak Villas (supra) deals with Section 160 (1) of the GST Act only. Furthermore, it is submitted that in the teeth of Section 160 (1) and {2), the technical defect' ifany' about non- avarlabilitY of signature will not make the show-cause notice/order as invalid' The Rules by no stretch of imaginatron can prevail over the main Sections namely Sections 73174 of the GST Act. Both the Sections are silent about the requirement of physical or digital signature and in that event' no Rule can help the petitioners.

8. Sri Swaroop Oorilla, by ptacing reliance on the judgment rn the case of Commissioner of Custoos v' Dilip l(umar & Co's' urged that the taxation statute must be construed strictly' Thus' by inferential process a fiscal statute cannot be interpreted in a way which is neither intended rror exPressed' A plain reading of \ n w.P.No.29397 of2023, decided on to l1 2023 t (zo tt) c scc I 8 I lACl (sP,J) & RY,J WP 2llOt 2024 &batch relevant prlvisions of the GST Act, the GST Rulers and Forms makes it clear that there is no requirernent of putting physical/ di6;ital signature and placing the docunrent on the portal rs sufficien t. Heavy reliance is placed c n tl-re following communication: ldrt3o., (n fs..r.an G ot fGalrrotrd..s wfilror{ {gtd dCrEtEG! of rtE l<tut.t e.IttErtdc3- 5€pic.r6.r 25F,, 2Or24 Doubts h.te be€n c.E Ed r.gr.dltE rr!. \alialty o, doclu.nerrtr lssued tly ttla n otficet! cir the Pora I v{r- SlE , a-! tn. *ft.r on the Otd€r ,t pq-lel frorr tha drrE of ttE R2lund Or.rers ?r. h th-rs A.aa.ated ort tha cDqrrrr€E! : plrrsk.l efAn.tlr.r6 of llE DEtt t slgn&rr.t- Tbu+ r,tl t i.ta I!3rrklA olican d:dtr rreltrcrt rn the cST TtE vend.ll oI tha doarrrfiGnt kl qresrton vfr-ar,3 Eho .ad to. *rEr |}irrFx€ baen fssucd crn abo b€ varlfiad bY urc t xpa!l.. pre-toetrl ir rre-f, .}s .ft.r k'eln arorn rh€ G_Sr cct|rlton rEl€. rkr.Is !4ofr€ . o{ rh6 rssukrE ofr.a._ tha!€ dcumanB tbdsna?rts lh J90i,t lb.itret .o.{rhrrng Poriet by ,!.rri€a,rng tr&/a to rha tulo|-&rg p5th: poit-t.r€tn %setur... --1.-.-rtt:,:j ' - --:, ;=?Er-_-%-:; :::1<!'--3._r-<=i >vrr+y RFN .:arcq3 EI th ,rouEfi ttl€ al ctrrr|.,t$cdg.rr Fqn ttq atEa+! E Ur" talptt|lr/l !.ry AthCr p+..!on t.d tl st€d Ean aiso bc rrerrn..dp.E-to*r rhrortth rtE H t@s r\re dft,Rfn lvgt+m .:,1. llsr4 ol er.y.4e kr'a'lftOdslr lr.9rt of erly orrr€r |rr arry firodufa lsrc o, .tfrr d o.der

1. 2, 3, T!€nkt Tearh GSTN (Emprhssjs; Supplied) 9 I IN CJ (SP,J) & RY,J WP 2ll0l 2024 & batch g. The tax Payers have an alternative remedy under Section lO7 of the GST Act is the last submission put forth by Sri Swaroop Oorilla.

10. Sri Dominic Femandes, learned senior Standing counsel for CBIC,submitsthatCBICisjustaforma]partyandassuchno arguments were advanced bY him' Reioinder submissions of the Petitioners:-

11. Sri Karan Talwar submits that the law is well settled that show-cause notices/ orders must contarn the signature of the oflicer, who has issued them. In absence of any signature' the document is not authenticated' Reliance is placed on judgments of Supreme Court in Collector of Central Excise' Madras v' M/s' M'M' Rubber and compaay 5 and Kilasho Dewi Burmari v' Commissioner of Income Tax, W.B., Calcuttaz. To counter, the argument of Sri Swaroop Oorilla' which is based on Section 160 (1) and (2) of the GST Act, it is submitted that the defect in the show-cause notices are substantive in nature and not merely technical defect. when tl:e impugned show-cause notices and final orders are pregnant with such seri'ous inherent defect' in the light of judgment in the cases of il'M'Rubber and Company and 6 t992 supp ( I ) scc 47 I '1r,;96i I scc otl 10 r'_' *,, l'l;il,';rf[I,i Kilasho Devi Burman (both supra), the said notic.s and orders cannot be trea,ted to be valid notices/orders. .fhu s, both Sub_ sections (1 aod (2) of the Section 160 of rhe GS'I. Act do not improve the case of the Department. No principle of ruaiuer can be pressed intc service in view of the judgment of Bombay High Court in the case of prakash Krishnavtar Bharadwaj v. Income Tax Ofticera.

12. The nr:xt submission of Sri Kararr .Ialwar lrS based on Sections 3 and 5 of The laformation Technology Act, 2OOO (T" Act]. To elaborate, it is urged that as per tho_se Sections, documents ir. question must contain digital or physicai signature. 13. Sri M.V J.K.Kumar, learned counsel for petitioners in some of the Writ pe.titions, argued in the same line and placed reliance on the judgment of Madhya pradesh High Court in the case of Umashan kar lMistra v. Commissioner of lncome Taxe. L4. sri uma shankar, rearned counsel for petitioners in some of the Writ Petitions, placed reliance on Rules 59 (2) and lO4 of the GST Rures and urged that digitar or physicar sigrratur.e irr must for treating an ord,;1/5low_cause notice as valid. " 2023 SCC Online Bon) 59 '_(t9E2) 29 CTRTt (MPl 11 IIACJ (SP,J) & RY.J WP 2l lO I 2024 & batch

15. Sri M. Naga Deepak, learned counsel for petitioners in some of the writ Petitions, placed reliance on Paragraph No'6 of the counter of the respondents, wherein the respondents admitted that it is settled law that the show-cause notice or order must contain signature.

16. Sri A.V.A. Siva Kartikeya, learned counsel for petrtroners rn some of the Writ Petitions, placed reliance on Forms DRC-01 and DRC-07 to submit that certain informations are required to be furnished with the signature of the Proper Offrcer'

17. Sri Raja Shekar Rao Salvaji' learned counsel for petitioners in some of the Writ Petition s, in ad<iition' reiieri on the statutory Form DRC-OIB and urged that this Form in no uncertain terms provides that in this Form the signature of the Proper Officer is not required, whereas DRC-OI and DRC-07 provides a column for signature of Proper OIficer' Thus' the intention of the law makers in DRC-OIB ttrat signature is not a was clearlY sPelled out requirement. Rule 26 lll of the GST Rules was highlighted to show that it talks about metlrcd of authentication' Rule 26 (1) is not conlined to Chapter-Ill, instead' it is wider in nature and as rightly held by the Gauhati High Court in Dthingia trflotors Pvt' \ \ 72 HACJ (SP,J) & RY,J WP-2ttOl 2024 &batch Ltd. (supra t unless there exists anything con[rary, rt:quirement of Rule 26 must be followed.

18. Sri P. Kzrrthik Ramana, learned counsel for pretitioners in some of the writ petitions, urged that Rure r 42 0f the GSTRures Uses the wcrds 'served, and .issued, which shows that both are used for di fferent purposes and have different rrreaning. A notice/order can be said to be validly issued onry whe, it contains signature' The question of service is a different facel:. Rtrre 142 (5) is highlighte. to show that notice/order needs to be tsstred and hploade,l'. -9; Sri Ven kata prasad, learned counsel representing SflMd. Shabaz, leanred counsel for petitioners in some of the Writ Petitions, su'bmits that the statutory Forms are rnedium to perform stabrtory function and therefore, must be sbicfly followed..

20. Sri Moh,t.Mukhairuddin, Sri S. Suri Babu, Smt. S.Rama Lakshmi, sri fiingam Srinivasa Rao, Sri Kailash Nath p.s.s., Sri Srinarayan Toshniwal, Sri K.p.Amarnath Reddy and Md.Asrar Ahmed, learnerl counsel representing Ms.yammanuru Siri Reddy, ri V.Veeresha ,tr and Sri Shaik Jeelani Etasha, also appreared for I l 13 l lA(ll (s?,J) & RY,J WP 2l l0l 2024 & batch Writ Petitioners in som€ of the cases and borrowed the arguinents of learned counsel for the petitloners'

21. Sri Swaroopa Oorilla, learned Special Government Pleader for State Tax, in support of his submissions filed written synopsis'

22. It is noteworthy that the learned counsel for the parties have produced compilation of judgments' However' we are dealing with only such judgments which were relied upon by them during the course of arguments.

23. No other Point was Pressed'

24.Wehaveheardthepartiesatlengthandperusedthe records. Findinqs:

25.Thepartieshavetakendiametricallyoppositestand regarding appticability of judgment of this Court in M/s' Silver in the said case, the Oak Villas (suPra). IndisPutedlY' notice/ order was interfered with because it did not contarn physical/ digrtal signature ' However' this order was sought to be distinguished by Sri Swaroop Oorilla on twin counts' Firstly' the order in M/s. Silver Oak Vilas (supra) is based on a Bombay I I I ) 1,4 HACJ (SP,J) & RY.J WP__2 ll0l 2024 &barch High cour: jrrdgment which rerates to registrat.ion and not issuance ol shou, cause notice or order. Second.lg, the order in M/s. Silver Oak ViIIas (supra) refers to RuIe 26 (3) of the GST Rules whicl relates to Chapter-lll which deals with Registration, and not relztting to ,Demands ald Recovery, which f,rrms part of Chapter-XVlI.

26. It is n rteworthy that this aspect has been considered by Gauhati Hig)-r Court in Dihingia Motors prrt. Ltd. (supra) and Kerala High r)ourt in M/s. Fortune Senrice v. Union of Ind.iaro, The Gauhati High Court opined rhat unless the void i:; fulfilled in relation to requirement of signature in the notice,/ordsr, ths requirement ,rf Rule 26 of the GST Rules cax be foll,rwed. The Kerala High Court, although, did not agree with the view taken in M/s. Silver Oak Villas (supra) by this Court to the extent reliance is ptraced on Rule 26(3) of the GST Rules, otherwise ruled in agreement wite the findings in the judgment of M/s. Silver Oak villas (supra)' Nc' doubt that chapter-Ill deals with tegistration, aad judgment of Bombay High Court deals with a case relating w'th the regist:-ati,n. It is equalry true that in Mls, silver oak ViIIas (supra). rhis Court also placed reliance on Rule 26 (3) of the GST Rules whi:h essentially relates with Chapter_Ill of the GST 'o zo24 (12) TMI tsl2 (Iler) 15 HACJ (SP,J) & RY'J WP 2l l0l 2O24 & batch Rules. However, the ancillary question is whether despite these two aspects strenuously highlighted by Sri Swaroop oorilla to distinguish the judgment in M/s' Silwer Oak Villas (supra)' the said judgment becomes distinguishable ancl whether a different view can be taken in view of the scheme of the GST Act' the GST Rules and Forms prescribed thereunder' karned counsel has certainly raised a ponderable point which deserves seriotls consideration.

27. Before dealing with the relevant provisions of the GST Act' Rules and Forms on which heavy reliance is placed by learned to note that this Court in counsel for the parties, it is apposite not onlY considered the M/s. S'ilver Oak Villas (suPra) has judgment of Bombay High Court and Rule 26 (3) of the GST Rules' the Court considered other judgments of different High Courts including Delhi and Andhra Pradesh High Courts and came to hold that in view of judicial precedents' the Court is of considered opinion that the impugned order in the instant case being an unsigned document lost its effrcacy under the GST Act and ttre GST Rules. Thus, conclusion drawn in paragraph No'9 of the judgment in M/s' Silver Oak Villas (supra) shows that it is based on various precedents as weII as on the provisions of the GST Act and Rules. 76 2a HACJ (SP.J) & RY,J WP .2 ltot 2024 & batch In ttrir; backdrop, the relevant provisions of GS.t Act and the GST Rules can be looked into. Rule 26 of the GSf, Rules deals with 'Method oi authentication,. Sub_mle (3) of Ru.le 26, in no uncertain t 3rms, makes it clear that it talks a,bout notice, certificates :nd orders issued under the provisions of Chapter_Ill. To this extent, rve find no diflicultSr in accepting the argument of Sri Swaroop Oorilla that unsigned document will not be hit by Rule 26 (3) of the GST Rures. It is apposite to note *rat Sections 73 and 74 ,f the GST Act are the substantive prrtvisions for 'Demands ard Recovery,. In order to translate Demands ald Recovery intr reirlity, Rules were introduced and the Rules are pregxant with statutory Forms for elfectively exercising the power.

29. Indisputedly, statutory Form GST DRC_OI talks about 'summarSr oi' show cause notice,. Likewise, GST DR(I_O7 ta-lks about ,summay of the order,. In both the statutory Forrns namely DRC-Ol and DRC.O7, it is imperative to provide signatrlre, name, designation, jurisdiction and address. The statutory Fr>rm DRC. O1 is reproduc(:d for ready reference. "FORM GST DRC - 01 [See rule 1Oo (2) & t+2(tl(a)] Reference No: GSTI \/Temp. ID ------------_____- Narne -Addre 77 HACJ (SP,J) & RY,J WP 2l l0l 2024 & batch F.Y. ---------- Act - Tax Period Section / sub section under which SCN is being issued: - SCN Reference No, - -- Date ---- SummarY of Show Cause Notice (a) Brief facts of the case : (b) Grounds : (c) Tax and other dues : T\rrno Sr. No Ta x Rat e Ac t Tax Period Fro m T o I 2 3 4 5 6 POS {Place Suppl v) 7 Tot Ta x Intere Penal Fe e ount in Rs. Othe Tot l 8 9 10 1l t2 l3 Signature Narne Desigrration Jurisdiction Address (Emphasis SuPPlied)

30.ThereisnoTleadon,betweenSectionsT3lT4oftheGSTAct and DRC-O I and DRC 07 and hence we find no merit in the contention of Sri Swaroop Oorilla that since Sections 73/74 of the GST Act are silent about the requirement of digitat/physical signature any such requirement in DRC-OI and DRC-O7 can be ignored. This is trite that Rules are introduced to translate the scheme of the Act into reality' When there is no difference or 'lread on' between the Sections and the Rules/Forms' the Rules suPplement the Sections and do not supplant it' In this view of the- matter, we are constrained to hold that once there exi;ts a \ 18 riACJ (sP.J) & RY.J WP 2liOl 2024&harch specific colttmn earmarked for the signature, the saicl requirement becomes a .itarutory requirement. For this reason, lhe argument that taxation :itatute must be strictly interpreted t.,ased on the judgment of Su1;reme Court in Ditip {1mar & Co (strpra) is o[ no assistance tr) the respondents. Instead it supports the contention of the petiticners. If strict rure of interpretation is applied in view of statutory -equirement of existence of signature in the statutory Forms, it carrnot be said non_existence of signature will not cause any dent to the notice/order. It is also noteworthy that in paragraph N..6 of counter of respondent No.3, it is pleaded that .it is settled la l that the ord.er of ang authaitg should. contain signature oJ off.cer mncerned asla is-passingrthe order,. 3l . It is prcfitable to examine the legal,journey on this aspect. The Supreme Court in lUs. I[.S. Rubber and Company (supra) opined as under: "l2.It n authorised of parties, Iimitation authoriLy c an effectivr s Lay be seen therefore, that, if an authority is to exercise a powej: ordo an act affecting tir. .l'gt t" Jle shall cxercise tJrat power within thE p..ioE of rrescribed therefor. The order or decision'oi "".t o-." i,to fo."" o. b.I6 Eoo.-Gffi n. "*-:ffi rm...-" Ql___._Si-it".tv yiew was taken in Kailasho Devi Burman (supra). (Emphasis Supplied) 19 HACJ{SP,J) & RY,J WP 2ll0l 2{24 & batch

33. In view of these two judgments of Suprerne Court coupled with the statutory requirement ingrained in DRC-Ol and DRC-O7' we are constrained to hold that a notice or Iinal order can become legal or bear authenticity on its forehead only urtren it is physically/digitally signed by the Proper Oflicer' Section 16O on which reliance is placed by Sri Swaroop Oorilla re'ads thus: Section 16O. Assessment proceedings, etc', not to be invalid on certain grounds. (1) No assessment' reassessment, adjudication , revlew, revrslon, appeal, rectification, notice, summons or other proceedings done, accePted, made, issued, initiated, or purported to have been done, accePted, made, issued, tiated in pursuance of anY of the provisions of this Act shall ln1 valid or decmed to be invalid merely bv reason of any be ln re- mistake defect or omission therein assessment notlce, summons or other proceedin ss are rn rectifica tlon. d effect in conformitv with or accordine to the substance an intents, purooses and requirements of this Act or anY existing law. 121 ffr" service of any notice, order or communication shall not be called in question. if the 4otice' order o{ be. has alreadv been actpd .rpo., by th" p"."o., to *ho- it i" i"ttl"d -ot *hqfe "u"h "tryit' "t o-r in the earlier proceedings hi" .roiE.".,I^tt"a m q,-,."tio., frn"listd pursuant to suih notice' ..*"r."."d, *"tr""ed order or communication.' if such assessment revision ad udication revlew (EmPhasis SuPPli'ed) -or

34. These sub-sections were highlighted by the Revenue to show that the assessment proceedings cannot be invalidated on technical grounds. A careful reading of sub-section (1) of Section 16O of the GST Act makes it clear that the assessment' re- appeal, rectifiqation, assessment, adjudication, review, revlslon, \ 20 I IACJ (SP.J) & RY,J WI' 2ll0l 2024&barch notrce, surr mons and other proceedings will not br:come invalid for any misrake, defect or omission if in substance a.d same is in conformity' with ald according to the intent, 1;urpose and requirement of rhis Act or any existing law. As notict:d above, the requirement of the GST Rules read with Forms rs; to put the signature or DRC-O1 and DRC-07 at specilied place Thus, sub_ section (1) drrcs not help tJre respondents in aly u,ay.

35. So far. sub-section (2) of Section 160 of the GST Act is concerned, 'he argumeat of Sri Swaroop Oorilla is that the respondents have already acted upon the notices in certain cases and filed their reply and therefore notices carnot be invalidated. we do not se3 any merit in this contention. In none t.,f the cases, it could be p(,inted out that the petitioners fullilled the demand or saiisfied the recovery.

36. It is apt to take into account Rule 142 which reads thus: RuIe 142 Notice and order for payable u.oder the Act. - demand of amounts (1) The prc per- ollicer shall serve, along with the (a) Notice issued trnder section 52 or section 73 or section 74 or sec lion Z4A or section 76 or section 122 or rsection 123 or secrion 124 or section tZS or sectlon 127 or r;ection 129 or-secr ion 13O, a suurmary thereof electronically in F.TORIU GST DRC-OI, z1 HACJ (SP,J) & RY,J WP 2ll0l 2O24 &batch payable. (b) stateme nt under sub-section (3) of section 73 or sub- b-section (3) of section 744, a of section 74 or su section (3) GST DRC- thereof electronicallY in FORM summary ng therein the de tails of the amount O2, specifYi ( 1 Al The orocer ofllcer may, before service of notice to the E$';#.J;ur. *itr, taxl interest and.ptn4g' und€r sub 1i1 o-f s..tio., 73 or sub-section (1) of Section 74' as ;;il ;;-;;"; may be, 3[communicatel the det?t]" of anv tax' i.rt"."", and penalty as ascertained by the said offrcer' in Part A of FORM GST DRC-OIA'; (21 where. before the service of Notice or Statement, llie per:gn :ir;;lur;;iin t,r, makes pavment of the tTt"qi:"*:.1]: ,t.oiar".. with the provisions of sub-section (5) sectlon 73 or, as the case may be, tax, int€r€st.and -in accordance with the proii"io.r" of subsection (5) of section 74' or where any person makes payment of tax' interest' penalty with the provisions of ;;;;;;,h;1;ount -Act whether on his own ascertairrment or' as "Jo'dattte communicated by the proper officer under sub-rule (1A)' he shall inform thc proper oftrier of such pa5rment in FORItr GST OnC-Ogandanaiknowledgement'accep-ting-thepayment made by the said person in FORM GST DRC-O4' (2A) Where the person referred to in sub-rule (1A) has.made -crrial nawment of the arnount communicated to him or 5:"i.l: i.-'r;;;;v:"Lmissions against the- proposed BIlq' *.t. .r.rt submission in-part B of I.oRIvr GsT DRc- ;;;; o1A. due in penalty ".ra interest r.r.,a", (3) Where the person chargeable *i9 q* T*"" payment of (8) of section 73 or' as the lr* penafty under sub-section (8) of "'U]"tction case may be, tax, i.rt.,""i "t'a section 74 within ttrirty days of tl'e t"rvic" of a notice under sub-rule (l), or where ti,. flt"o" c9nc91ne$3akes payment of the amount referred to ir, !ut-"..tion (1) of Section 129 within a"V" of ihe lotice issued under of section 129 within "t"t" subsection (3) of section lZg Ait before ttre issuarce of order under the ".id suU-stciion {S) of Section 129' he shall 'such pa5ment in FORM GST intimate the proper "m"ti of DRC-O3 and the prop.i off'""t of such payment in FORM GST DRC-O3 and the prop€r offitet tnal issue an order in FORM GsT DRc-os .o.r.t,,ait'g-dt proceedings in respect of the said notice. ,4 1 \ \ )) I]^CJ (SP,J) & RY,J WP 2 l0l 2024 & barch (4) The -epresentation referred to in sub-section (9) lf section 73 or r;u b-sec_tion (9) of section 74 or sub_section (i3) ,rf section 76 or rhe reply to any Notice issued under any secti,ln whose :lmmarf has been uploaded electronicallv in FORM GST DRC-OI under sub-rule (l) shall be furnishcd irr FORM GST DRC-()6 (5) A sunmary of the order issued under section 52 <.r section 62 or ser:tion 63 or section 64 or section 73 or secti,tn 74 or sub-sect,on (I2) of Section ZS or section 75 or section 76 or sec tion 122'or section 123 or section 124 or scction 125 or sr:ction 127 or section 129 or section l3O shall be uploaded electronically in FORII cST DRC-OZ, s oecifying therein the amount of tax, interest arld penalty, as the case may be, payable by the person concerned. (6) The order referred to in sub-rule (5) shall be trezrtcd as the Notice for recovery. (7) Whert: a rectffication of the order has been p:rssed in accordanr:e with the provisions of section I 6 I or w here an order r-rpload.ed on the system has bcen u,r thclrawn, a summary of the rectification order or of the withclrawal order shall be rrploaded electronically by the proper offic.er irr FORM GST DRC.O8. (Emphasis Sr.rpplied)

37. A minule reading of this Rule makes it clear lilce noonday that the Rule man-dates and makes it imperative for the proper Officer to sen,e the notice/order in the prescnbed For.ms. At the cost of repetition, ttre requirement of the Form is to provide signature, nal:rle, designation, jtrrisdiction and address. Thus, the Form DRC-O I and DRC_OZ have statutory backing and requirement. We also frnd substance in the a_rgument of Sri Raja Shekar Rao s:Llvaji, rearned counsel for petitioners in some writ Petitions, tha.t when there was no such requiremenl rf putting / -n 23 HACJ (sP,J) & RY,J WP 2ll0l 2024 & batct! signature, it was speciflcally spelted out in such Forms such as Form GST DRC-OIL. Clause 4 of this Form provides "lhis is a s4stem generated notice and does not require signaturd ' Thus' where signature was not a statutory requirement' a specific note was put in the statutory Form itself.

38. Conversely, in every sub-rule of Rule 142 of the GST Rules' the law makers have used tlre word 'shall' for issuance of Statutory Forms which makes the issuance of Forms in prescribed form as mandatory. Since prescribed Forms as per RuIe 142 need signature, such requirement must be held to be mandatory' In absence of signature, notice/order cannot be held to be a valid nottce/orcier.

39. As ana-lyzed, in view of judgment of Supreme Court in M/s' M.M. Rubber an& Company (supra) and Kailasho Devi Burman (supra), such notices/orders issued without signatures are hekl to be invalid, the same will not get immr:nit5r in tJ:e teeth of sub- sections (1) and (2) of Section 16O of the GST Act' At the cost of repetition, the principle of waiver also cannot be pressed into service (see Prakash Krishnavtar Bhardwaj (supra)' Relevant para reads thus: "14. The High Court of Calcutta in B'K' Gooyee v' CIT [1966] 62 ITR 1O9 (Caf) was considering the legal impact of an L 24 I]ACJ (SP,J) & RY,J WP 2ll0l 2024 &batch of the Ind a waiver unsigrleC notice issued under section 34 ian Income- tax Act, 7922 and whether there can be of a risht of an assess ee to challen e the same on the und that the notice $,as unsl ed. whilst holdi ng that a lack of signature on a notiee invalidates the same it has further gc,ne on to hold that there can be no waiver to the ri sh t of an a sses seeto raise this objection where the condition Drecedent assu.m is not ftrllilled, (page 119 of 62 rTR): the Assessrn Off;icer nt it uote from the urisdictio n To t there was mistake for !rore than lacks aa essential an or re urremen vtew a or an in t of a in terms of which is a diction ion of EFFIITiT a a mete a body but w.ithout a otice aDd consequenuy b -tax Ofiicer. It is notice soul. Eence, it is an inrralid n equiwalent to ao notice..." (Emphasis Sulrplied)

40. We will be tailing in our duty, if we do not consider the advisory dated 25.09 .2024 reproduced hereinabove orr which SrL Swaroop Oorilla has placed heavy reliance. Despi1e repeated query from the Bench, it could not be pointed out whether this advisory has rrny statutory backing or at least ca. be c a_lled as an executive instrrrction issued under any enabling provision. Thus, at best, it is .' internal communication between the De partment4, Authorities. ()uriously, in the latter portion of rhis ad.,,isory also, it is clearly mentioned that the officers need to perfonn through digital signature authentification in relation to (i) issuance of notice, (ii) issu ance of order and (iii) issuance of refund order. In view of statutory requirement of putting signature on [he notice / I{ACJ (SP.J) & RY,J wP 2ll0l 2024 & batch and the order, this advisory will not improve the case of the 25 respondents- 4l.Thisistritethatifalawprescribesathingtobedoneina particular manner, the same must be done in the same manner and other methods are forbidden (see Baru Ram v' Prasannirr and Commissioner of Income Tax' umbai v' Anjum M'H' Ghaswala 12 ). Since Rrrle and prescribed Forms mandate requirement of signature of Proper Officer' its violation makes the notice / order vulnerable' Any contrary view taken by Court about DRC-O7 having no signature without considering the above rule and prescribed Form must be held as per incuiam'

42. Chapter-Il of the IT Act deals with digrtal signature and electronic signature. The authentification of electronic records is based on fr-rlfrllment of requirement of Sections 3 and 5 and we frnd sr-tbstance in the argument of Sri Karan Talwar that apart fromGSTAct,GSTRulesandStatutoryFormsprescribed thereunder and Sections 3 of the IT Act' rnake it obligatory for the Proper Offrcer to put his signature' Section 3A of the IT Act on which Sri Swaroop Oorilla placed reliance does not insulate the notice/order if it does not contain signature of Proper Oflicer' " AtR 1959 sc 93 '' (2002) I scc 633 \ 26 r r,\cJ (sP,J) & RY,J wP 2rl0l 2024 &batch 43' The lerlal journey discussed hereinabove shows that various High Courtsr including Delhi, Andhra pradesh, Kerr a, Gauhati and this C,turt have taken the view that notice,r/order must contain the siignature, a,d in absence thereof, they art: inval-rd.

44. Hence, the matter may be ,riewed from another stand point i.e., point o: comitg. As per Bryan A.Garner,s Blackrs Law Dictionar5r (9th Editionl, the comitg is defrned as under: "1. A prar:tice among political entities (as nations, states, .r courts or difierent jurisdictionsf, involving esp. mutual recog.rrition of legislative, ext:cu tive, and judicial acts. AIso termed comitas gentium; aruftoisie intentationale."

45. In World Sport Group (Mauritiusf Ltd. v. MSM Satellite {singaporef Pte. Ltd.rs, the Supreme court opined as,nder: "22. We rre unable to accept the first contention of Mr. Vemrgopai that as Clause 9 oi the Facilitation Deed provides that any part5r may seek equitable relief in a court oi competent junsdiction in Singapore, or such other colrrt that may have jurisdiction. over the parties, the Bombay Fligh court had no jurisdiction to enteitain tire suit and iestraln tJle arbitr ation proceedings at Singapore because of the principle of Comiry of Couits. In etaJtl Law Dictiona.y; sth Eclition, ,Jr rdicial Comity, has been explained in the fol.lowing words: "Judicial c,tmily. The pnnclple in accordance with which the courts of one state or jurisd iction will give effect to the laws and judicia I decisions ther not tter of erence an res 'r (2014) I I scc 639 l lAci (sP,J) & RY,J WP 2l l0l 2024 &. batch Thus, what is meant by the principle of 'comrtl/ is that courts or jurisdiction will give effect to the laws and oi ".. "t"t" judicial decisioni of another state or jurisdiction' not as a -"t,.. of obligation but out of, deference and mutual respect'" (EmPhasis SuPPlied)

46. The similar view is taken by Delhi High Court in Commissioner of Income Tax v' SAE Head Oflice Monthly Paid Employees Vlelfare Trust la and High Court of Gujarat in CommissioneroflrrcomeTaxv.DeepakFamilyTrustand ors.ls.InSAEHeadofficeMonthlyPaidEmployeesWelfare Trust (supra), the Division Bench of the Delhi High Court opined as under: "27 . Wherr 1n a of a statu which are ion of another rovrslons all I rrrt on the H rt wou Co Id bea t to take a different vrew like where the dec S ision is sub silentio, per rncunEun, obiter dicta or based on a concesslon or takes a view which it rs rmpo ssible to arrive at or there is another view in the freld or there is a subsequent amendment of the statute or reversal or lmplied overmling of the decision by a higher Court or some such or similar inhrmity ls manifestly Perceivabtre in the decision- [see Arvind Boards and Paper Products Ltd. v. CIT, (1982) 137 ITR 63s (Guj)l 1n tever the view of the Bench IIow ttre be but the Bench should n the in v. Sarabhai Sons Limited (1983) 143 arat High Court observed that erentv lew ractice d th se t tled ln vlew

28. lt Income section. In case of CIT' ITR 473 {Guj), the Guj 'n MANU/DE/o?o4l2oo4 " t"{a}iu/c l/o-3 I ul93 2a [{cJ (SP,J) & RY,J. WP_21 t 0l_2024 & batch in the cl CCI S FIll Bomba above. " adras High Court and the de r Court and Madh a Prad shH clston rt ad (Emphasis S upplied)

47. Thus, .liorrr the view point of comitg also, we arr: inclined to interpret the prc,visions of the GST Act, GST Rules ald statutory F6'fm6 prdsc'-ibr:d thereunder in the sarrre manner different High courts have considered it- More-so, when. Revenue could not make out zrry exception based on aspects of per inatriqlTr,,u, silentio, obiter dicta or concession, etc. we have considered the scheme of the CiST Act, Rules ald Statutory Fbrms prescribed thereunder and, in our judgment, tl.e impugned show cause notices and tlte crders which are not pregnant with the signature of the Proper r)ffi<:er cannot sustain judicial scruLiny.

48. Resulta-. tly, the irnpugrred notices and orders in zrll the writ Petitions are set zrside. Liberty is reserved to the respondents to issue fresh slrow cause notices/orders in accordance, with law and, for under taking this exercise afresh, the rimitation wilr not be a hurdle for the respondents. It is made clear that this court has not expressecl ;rny opinion on the merits of the case. - h - 19- HACJ (SP,J) & RY,J wP 2ll0l 2024 &batch

49. The Writ Petitions are allowed to the cxtent indicted above. There shall be no order as to costs. Mi scellaneous petitions pending, ifany, shall stand closed SD'-P. GOWRI SHANKAR ASSISTANT REGISTRAR \ To /TTRUE COPY// ECTlON gFFlcER One Fair:coPY to the ACTING CH (For His LordshtPs tEF JUSTICE SUJ9Y PAIrL Kind Perusal) One Fair OoPY to the Hon'ble SMT' iEot Hqr LadYshiPs K ' '' - JUSTICE RENUKA YARA ind Perusal)

1. 11 LBQqpeS, i. ib.-'t];i:I6!-9retary, union of hdia Mini$try or Law Justice a@ poqqany s' na Advocates Association Library, High Qqud ry, Commercial Taxes, Secretariat' Hydel'4Q3d' qfate 9f Union of lndia, ((Revenue)), North Block' New D€lhi. ,i?i'i#a:'",*iu,';,]lilll'#"#qprni ,.[,.f;?fl m "*s;3d]fl oiri Division. MedchTl--M dircte, Malkajgiri Divisio n.' ry, Revqlge (CT) Qgparlment, tuqrelaria!' HydgFb?,$' I 9-

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20. s- 500 004. 21 . The Chairman and Managing Director, Telangana State Housing CorPora!'ton Limited ,3-6-1M, Himayath nagar, Hyderabad 500 029. 224

22.The Princ pal Siecretary, Revenue Department (Commercial Taxes), ^^ Telalganz S-er:retariat, Hyderabad, Siate of Telangana. 23. The Depu'y Cc,mmrssion6r, (State Tax)-6, Commiisioner of rlommercial Taxes DeJ ra rt tre nt. HOD Division, C.T'Complex, t tampaif y f lVO.iaUr"alSOO 001 24.The Assrsranr (lommissioner of state Tax, pu.pjagu_tta Divisic,n, Jubiree Hiils il, ^- !!ayu^r K'.l:hat {)omptex, Abids, HyOerEbif, #'l'anqana_500034 25. I he.Secre 2'y, Unron of lndia, Ministry of Finahcel North Blor;k, New Delhi- 26 3 ::::,1:l^1" g9r-r17 ro G qvernment Hyoeraoac, tetanqana, State of Telanoarib .;. , !evg4 ue p,epartmen t ( C o mmercial Tax), centrar Boird ori.n?iid,rt faxqq end cusroms, GSr poricy " Jffn?Ri:fl'fi:fl,?"i 28 The. {ssist;rnt C;ommissioner of Stqte TE}, p.Jnj"Sqtta Diyigion, Jubitee Hilts ^^ fv. M^r-v-qi.riushat comptqr,4Q,g.e;ttyiie.#oaftii.Etantina soobg?I"."'""" 1'A[?3,.'b'"i]"#,:"'#H1b"d31(3r),BeEymPetilcir.els,?avHnieid.$tigq, *,ffi {iilili?_:iHffi.aH:&:^[:?tsffi iffi ya:ep3l,.]!E3ll*i.*,, p#3t,,",, r ; a, E n cta ve. Near erre. ck eelri'ahfifi qir,Idri 6-ii _;.t,, (f'#;ai : I ['.3,T1?] i ffi ""HJ :l:f :t[?:l f 'la e ! t'E'0n9, t' 32 I,.he Assisra nt commissioner pjl Sg-qipe.! Ciqgle, fli4ama had Diyision, .fl bove R Q' b rot he rs, , N e ai ri 6'(G #diri, Hiitfi "H; d,'ril lt ii, u,o : H,ff :5 ffi?/ i.l JB'.EBf gt,: rhmissibner (sr), Basheerhggh-t cirqlq, AbiQq Divieion, q' ffiSl:il:i I 225

50.The Assistant Commissioner (State Tax)' Nacharam-1 Circle' Malkaigiri Division, HYderabad, Telanoana 51.The Assisrant commrssrJnJ, i;rl. Adrlabad circle Arlilabad Division, H.l'-lo 9_ 6, 2nd Froor, crranora"rjEiJ"c.j"ipi=i 5;, Nad;, Dasnapur,4dilabad- It, 226

78. The Conrnrissrr>ner of State Tax, The State GST Department, State GST _^ Commissioner Office, Nampally, Opp. to Gandhi Bhbvan, HyO.raOiO-- 79 Joint s_er;n rtary, Union of lnd^ia,- Deiartment of Revenue lr,,linistry oi Finance, North Bloc <, Nr:w Delhi-1'1000'l \'. Gagan Vrhrr. Nampally, Hyder6bad-500 OO1. Nampally. lyoerabad-SO0 00i. Telangana 500 001- n ssioner (ST), Nizamabad^ Di.vision, Nizamabad, r etan gana !! {gtlt^C 9tn1 u1 I he Deput / Commissioner (ST)STU-a Sarooinagar Division 3rd Ftoor, 82 The Jornt ( rommissionbr (sT),. saroornSg'ar Division. 3rd Flo.r, Gagan Vihar, 83 Ihe Comrrrssioner of State Tax, CT gqmplel, Nampally Hyrlerabad 84. The Stater -ax Officer (ST), S2roor Nag4g--lll, garoer Nagqr: Diviqion, Telangana 95 Th e Asst ( smmissioner (sr), E?Ioorl3fpr-rlf , saeef i!?9er Qiyipion, TI laniTan a puty C F6Qe OI $ecu(iderat E7 The Assista Division 4th 88 Ihe Chief A uly Con Fe Oep p0 StateTaxC 91 the Assista tvts rpn 4th 2 fhe 91bt. r I yd rabad Rural ra ad 50008 2 odergpad STU-O ,H e 6 ,1 Crrcle, Ci s, TC; tC Fa P I ':.. 1 lQn, T,G ':' ' ;r'-; --.1- ili,.,.fltn:,T?'11 som-rllssie1er, Mahanl.eliFtrl:l- RR r.oa( 2 cirqtp, sec,bad ?. 94. Assistlnt (l< ,mnlssiqner (ST), MadhaRq; DC pffice, Madhapur , Hyderabad. e5 Manager Arrdhra pr;des.h tufardn c[dBa1"tii" niu;B;;i iio,''sio"j[#i., - Bazar, Hyderabad- 500012. * Ii:,giB:x ;,:ffi's,'J!:fi l,s:Es:? rxt Fffilis uttq Divisi on s ru. 3, rvlavu r 97 The Assisrarrt Comrpissiph'er qiState fi;: Srinas [!;'4"4,'"r;"J,l,i[,]tfi :i$ftf{r";rif#Ti,:'jt5t35*34ffi l''sPunlesutta yq rre AsF,srar f (-;om"i.!3flTl'Eiili:H#J-ttt33itundeiariad Y:d"il##:E;!:f,,iltf B',?,i,:l3,tr,H38mll;gl8Xllt,Pu%tminerDlvisiqn ,"u"'fiiTill}i'fffi :?:"0:f,1!.s.-D,Y,ff 101, [hqATSis-tqhlCorfimisqiaaerST, eharminarQircte. Cnarminar 1 02, Ii,:$;s,',jllLf,"griSiqirer 1$-l1i Ba-sleeilash'l Gircrq;, $biQq 103 Jhe Ariist;nt ConimisEioner (S1;, Jeeiimetla- | eircle ;typerabad 104- The Assistant cohmissioher sr, Mehdipatnam- t Gircre, Gharminar Div.is io r, Br h F toor, Gaganvrr jr auiia i;s: NH;"ir; ;yd; frt:jl'U6b !.. ' ':.---: --' 001 r 105. fhe Assistant Commissioner (ST), Nalgonda _ ll Circle, Nalgonda .^^ 106. The Br.rnch Maiager, State Bank of lndia, Aler, y;dadri"tlhuvanagiri, 107 Assista rt c,mmissioner (ST), Keesara-il circre, saroor Nagar Division. ' n erh Ftoor, cag?oyihar QlJitding, Nalr.pirail!, Hydqiaoao, SOO t'tiii1,r.'9i-r"te,'Fscrir(erabpd pivisio,r,tvliryalguda. Nalgon Ja. 8,bl'.r( Hyderabad. I I 227 The Assistant Commissioner ST, Begum Bazar Cicle ' Charminar ^ oi"iiit", iiil ir,ror, Gaganvihar 6uild'ing, Nampally, Hyderabad-500 001 iie oeputy Commissioner (ST)-2' O/o Commissioner of State Tax' Enforcemenl Wing, HYderabad. A..i.tr"i Commisliorier (ST), Madhapur - Vll Circle, Madhapur Rural Division, Hyderabad, Telangana 108 109 110 111 112 113 lto' 11q, 1,u 117, 1 18 .1 19,

124. \,

1.21 , x22. 23, 24,, 25t 2Q' 27; m. 29'. ., 30, 31, 3?, 1I : t 1 1 1 1 1 I : x 33 1 134 228 The Assistant Commissioner (ST), Madhapur -5 Circle,, lr4adhapur Drvrsion. Hyderabad, Telangana. The Deputy Commissioner (ST) - 1, Enforcement Winr;, Office of the Corrmissioner of Commercial Taxes, M.J,Road, Opp lo Gandhi Bhavan, Hyderabad. The Deputy Commissioner (ST), Enforcement - 5. Adcitional 135 136 137 .1 38 139 140 141 142 143 144 145 146. 147. 148. 149 .150 151 152, 153. 154. 155 I56 157 15e 160 161. i62. i63, 64. :l 65, 66. 67 i 68. 169. 170. 171 . ltz. 173. 174'. 175 176. 177. 178. 179 1 1 1 t, o P tQ Ad o S P S S R SRI 9Rl EBI SRI SRI M/s. SRI SRI ne( ( ne( ne( ( i9 ne( )C ne( ;0 C C:( ;G c c e c One CC One CC 180 One CC to SRI Md. SHABAZ, Advocate tOpUCl 229

181. 182 183 184

185. 186 PSK

6. One CC to SRI GADI PRAVEEN KUMAR, Dy SOLICITOR GENERAL oF rNDrA toPUCl 5r. iC to'Snis-wnnoop ooRlLLA, Special Govt Pleader for State Tax IOPUCI o;; bt to-dnt r,cuntrANYA KIRAN, AGP FoR srArE rAx [oPUC] i;; ca; t"-Gi Fon nEvtttuE, fligh"courtfor the state of Telanqana, at Hyderabad. IOUTI ; ii,J'c'Cf t" Gp Fb-n rt,tEubnl HEnlu & f!v, Hsfr court ro1 lhe Two CD CoPies .:' HIGH COURT HAC,J & RY,J DATED:2UA22025 coMMoN oRDER 230 J H:- S T4; 1 t '5 APR zffi z o ii D 5i rrATC * t.- \,1^.\j+ \. 763 20418 20827 20903 20943 l] Il 3 6 58 33 0 35 WRIT PETITION Nos,2t101 20997 217 5 23341 26Q2s 6 31025 31 33086 332 0 35503 355 0 3 35989 36 3658 3 3677 3 a 37051 3 1 6 1 9 I 3.1 I 37 '157 2

7.1 .itl 1 9 A8 79 l 327 6 7 5 3 2 1 II ',! 3 3563 38 682 ?2584 33003 975 34181 5736 22334 2233 22526 22571 22679 22640 t5 29477, 29756 30022 31003 31008 2 33054 33070 3307 34598 35293 354 3 35904 3s964 35987 36402 36421 36 25 3647',1 6705 36730 36759 3 6837 36910 36945 969 ot'20-24 & 14 32 89 109 123 0 35 341 1 7 1474 774 1796 182s 99 3 3 n 3V1 476 7s2 {534 3 280 304 330 99 3683 6 1 n 363 25 i2s !t027 i313 \26 3 o 31 l 7 7 Il t] 2 0 94 848 0 277 a n M9 1 ol2O2 4Llgry.llc IHE WBtr PEflT!9NS WITHOUT COSTS i &

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