M/s. Sri Padmini Road Lines v. 1. The State Tax Officer 1

Petition under section 151 cPc praying that in the circum:;tances stated in the affidavit firec in support of the petition, the High court may ber preased to stay of operation of inpul,ned order in Form DRC-07 vide ref. no. 2D3604240g30g92 dated 30 04 2024 issued by the Respondent No. 1..for the tax period 2017_1g under CGST/TGST r\cts, 2017 pending disposal oitf," rOoru ,;r.,;;;;, ,, otherwise, the potitioler will be put to severe loss and hardship- lA NO: 2 oF 202!i Petition uncer rlection 151 cpc praying that in the circumstances stated in the affidavit fired n support of the petition, the High court may be rreased to stay operation of Forn DRC 13 dated og.,'t.2025 issued in respect to Fy 2018-1g by the Respondent No. .1 to Respondent No. 3 and consequen,y direct the Respondent No 3 tr pay the amounts if any becomes payarrre, direcry to petitioner. Counsel for the pr:titioner: SRI V. VEERESHAM counsel for the Responalltg Counsel for the Re spondent No.3: _ lrlo.r & 2: SRt swAROOp ooRlLLA, SPECIAL GovERNMENT PLEADEc;oi srare rex WRIT PE TITION NO:3824 oF 2025 Between: M/s. Sri Padmini R,rad Lines, Represented by its proprie_tor, Sakira surya Kiran, aged about 4G vear;, s/0. S G 11.uq4nv, ahl s-q-stiiz F;"ir;;rii,i F,li.'ariir!"i Colony, Rajendr-anag1ar, Flangareddy, fetii-rgina--sOO-,iSO AND ...PETITIONER 2 3 1 The State Tar Officer 1, Saroomagar-2 C)rcle, Saroomagar Division, 7rh floor. Mayur Kushat Corrptex, Abids (Ch;im;s Buidins], state of rellrgana, Through principar secretary to Governmr:nt Revenue Department (C :om rrercial Ta-x), HyderabaO, feiantiani "Hlderruro Sgami.T'ade:;tqr L^ogistics Limited, 2nd Floor, Gata No.204, Miltennium S/-sa Hraza premrses L(-Op society Ltd., Behind Saki Naka Teleohorre Exchanoe - uaKrnaKa, Anoheri East Mumbai, Mumbai Suburban, Maharaihtra- 4OOO7,' ...RESPONDENTS 5 Petition under Article 226 oI the Constitution of lndia praying that in the circumstances stated in the affidavit filed 'therewith' the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus (i) declaring Show cause notice in Form DRC 01 vide Ref no' 203609230427339 dated 30'09'2023 and an impugned Order ir;r Form DRC-07 vide ref. no-2D361223071 1gBD dated 30 12 2023 both issued by the 1't Respondent under the provisions of CGSTffGST Acl' 2017 as being void, arbitrary, illegal' without jurisdiction and without authority of lwo, apart from being violative of Articles 1a, 19(1xg) and 265 of the constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case' ( ii) declare the Form DRC 13 dated 08/0'1/2025 issued in respect to FY 2017-lEiswithoutauthorityoflawandviolativeofarticlesla'19(1)(g)' 21 and 265of the Constitution of lndia and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section ,t 5,t CPC praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased to stay of operation of impUgned Order in Form DRC-07 vide ref' no' Z:C.361223071 198D dated 30.12.2023 issued by the Respondent No' 1 for the tax period 2017'18 under GGST/TGST Acts, 2017 pending disposar of the above writ petition' as otherwise, the Petitioner will be put to severe loss and hardship' lA NO: 2 OF 2025 petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased to stay operation of Form DRC 13 dated 08 0'l'2025 issued in respect to FY 2017-18 by the Respondent No' 1 to Respondent No 3 and consequently direct the 6 Respondent No petitioner. 3 to pay the amounts if any becomes peryable direcfly to Counsel for the petitioner: SRI V. VEERESHAM counserrorth('RespontlEliils&:[].'rtiT?f E^X.#?at".or.r* Counsel for the Res;pondent No.3: _ Between: WRIT P ETITION NO: 5145 O F 2025 M/s. S P lndustres. {Ren hyits proprietor, pramod Kumar Bhalgatr D.No.7_3_13211, cagan Pahad, Hydeiabdd. ietangaia -'- ' '*"'-- 'rrl AND ...PETITIONER ,1 ai':i'':Ttt?s:}T;:.;:?:Htnffi" r"' Rajendranasar-rr cirr:re' ba'oornaga' 2. Appellate Joirt Commiss]oner of State Tax, Hyderabad Rural Division. 3. State of Trrlanoana. Reo. - Hyderabac , 5t, Ftoor, c.r bomprei, r.ri'iliarrvlfrvjlrauaa. (cr-t I ) De5 a rrn ent, seireta?iai; Hft;;56;;.",' -,, H,33i Rt"[or!i,rl"' bv the secretary' Ministry of Finance r,1o.136-4, North .by. ils.principal Secretary to Goverlment, Revenue ...RESPONDENTS Petition unCer Article 226 ot the Constitution of lndia praying that in the circumstances st rted in the affidavit fired therewith, the High court may be pleased to issue ln appropriate writ, order or Direction more particularly in the nature of MANDAMUS decraring the action of the 1"t Respondent in passing the impugned order dated 28.12.2023 passed for the year 2017-18 as illegat, unsustainabre' contrary to facts, viorative of principres of natur,ar justice and consequenty set ;rsider the same and pass such other order or ord --rs as may be deemed fit and proper in the circumstances of the case and in the interests of justice' It is also p|ayerj to declare that the rejection order of the 2nd Respondent is also improper rnd not sustainabre, as the 2nd Respondent ought to have considered the fart th;rt the order appealed against is an unsigned order and 7 hence which is not an order in the eyes of law and consider the appeal and set aside the illegal notice of demand in DRC 07 and the order' IA NO: 2025 10F Petition under Section 151 CPC Praying the affidavit filed in suppo rt of the Petition' the Hig grant stay of collection of the total disPuted tax Rs.2,80,204/-, SGST of Rs .2,8O,2031-. that in the circumstances stated tn h Court may be Pleased to of Rs.5,60,407/- (CGST of RAMACHANDRA MURTHY Counsel for the Petitioner: SRI MUKTINUTALAPATI Counsel for the ResPond ents No.l to 3: SRI SWAROO P OORILLA' Rt'i*tl+HiiHt$EH0'fu * SPEC lAL GOVERNM ENT PLEADER FOR STATE TAX counserf ortheRespondentNo'4f WRITPETITloN NO: 58'l 80 2025 F Between: Xlh:,**s{.' ^ HdHFi'l3' ^-l ,'r::?:B"X"utsit'"1?3a"U3i'''iln*5'l"i* .,.PETITIONER F'|oor' **"**,r**,38T,'ti,Tl"i$.(filhr5,ri"'lg3#3g311'r"",J,iii?n,3'd ,llF#J,:8f S3ff',l"i]U;t*;:;l'=yS"lt'Eui:l113l'SH1Division' ll: :l".iy.,';"'j"%n3x3[[fi 'H?"?f :'..%+)"ilffit#il';'ial*l'g*:f; ' ii::iffi;ii'*,ir** its secretary (Finance)' Ministry or Finance' North ...RESPONDENTS Petition under Article 226 of lh stated in the affidavit circumstances pleased to issue an appropriate Writ' nature of MANDAMUS holding that e Constitution of lndia praying that in the tld t","*ith' the High Court maY be Order or Direction more particularly in the tn" i*pugn"O "Adjudication Order under 8 Section 73 of --GS't Act. 2OIZ.CGST Act, 2017,. in Form GST DRC_07, passed by the First Re sp.ndent vide case id. AD3601240 21g211rOrdr>r Reference No. 2D3604240912099, dated 29-04-2024, for the Financiar year 2018-lg,without valid electronioalll/ generated DIN, without any signature;;,;;, .";;*, pursuant to sh.w cause notice which itserf does not contain a ny erectronicary generated DIN and Signature/Digital Signature, without issuiniy the Mandatory Pre-Show Cause Notice in Form DRC-OIA under Rule 142 (1A),as conhary to law, invalid, dee med to have never been issued, not an order ir the eye of law, and i'egar and furrrrer hord that the impugned Appear Rejection order of the second Responrrent vide ARN. AD36092400819,A/Ref. No. 2D360225 032641.- , dared 13-02'2025, as unjustified and iregar, and consequenry set aside both impugned orders. IA NO: 10F 2021i petition un Jer fiection 151 cpc praying that in the circumstances stated in the affidavit fired in s upport of the petition, the High court may be preased to grant stay of all further Proceedings, including collection of ta>l and interest, pursuant to the irnpul,ned "Adjudication order under section 73 0f rGST Act, 2017l CGST Act,2O1 t,,in Form GST DRC_07, passed by the Firr;t Respondent vide case id AD3601'r40219211/Order Reference No. 2D3604240.912099, dated 29-04-2024, for the Financial year 201g_1 9. Counsel for the pertitioner: SRt G. NARENDRA CHETTY Counset for the Respondglts^ry9.1 to 3: SRt SWAROOP OORILLA, SPECIAL GoVERNMENT pr-i.i/iilen FoR STATF: TAx Counsel for the Respondent No.4: SRI K. ARVTND KUMAR, S.C. FOR CENTRAL GOVE'RNMENT Between: WRIT PETITION NO: 8401 0 F 2025 *t'l:'!l[5#BXiiL"; iisl,?iifiL%l:rr::Iisg,i]"Jr?riprashanth Agarv,ar, prot No 7 ,..PETITIONER 9 AND Floor,Vyshnavico,'ii8 l.t 1. The Assistant Commissioner (State Tax)' Mancherial Circle' H'No' 19-27' ' 2. The Commissioner of State Tax' State of Telanqana Commercial taxes - jt]'r'ri""-iTv6veiriiioge'Mancherial.-504208 complex, M J Road, dppi;'it,e d;ilniahivan' Namp"allv' Hvderabad' Secretary to 3 [:?ilfi :?,"{";"Ji:'3f 3,r[3PJi,?iill"'irobY,itsPrinciPar ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be preased to issue a writ of Mandamus or any other appropriate writ, order or direction, declaring the Show cause Notice dated 05t1212023 vide reference no' 2D361223O060 326, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed daled 2210412024 vide reference no. 2D36O4240445O2O and rectification order dated 2710412024 vide reference no.2D36o4240688450 by The Assistant Commissioner (ST), Under Section 73 of the TGST And CGST Act, 2017. The summary of under declared tax is as follows Total Tax Rs.6,80'000/- (CGST Rs'3'40'000/- and SGST Rs 3'40'000/-) and penalty Total Rs.68,000/- (CGST Rs'34'0001 and SGST Rs 34'000/-) and beside leavy of interest under section 50 of the CGST Act' 2017 as prescribed under section 73(9) of CGST Act, 2017ITGST Act'2017 ' for the period from April 2023lo March 2024 without even issuing Form GST DRCO1 A as contemplated under Rulel42lAoftheRules20lTwithoutsignature.oftheofficerconcernedintheall consequential orders passed in pursuance of the said SCN' including Form GST DRC-07 by the 1st Respondent and without DIN and without even granting sufficient opportunity of being heard to the Petitioner as arbitrary contrary to the provisionsoftheCGsT/SGSTActs20lTandcontrarytotheArticle14'1929'21 and265ofConstitutionoflndiaandconsequentlysetasidetheSCNdated O5t12t2O23 and all consequential orders passed in pursuance of the said SCN' including Form GST DRC-07 and rectification order as illegal null and void' IA NO: 1 OF 2025 PetitionunderSectionl5lCPcprayingthatinthecircumstancesStatedin the affidavit filed in support of the petition, the High Court may be pleased to stay l0 all further proc()edrrgs incruding any recovery, pursuant to the Show cause Notice dated 05-12-2023 r' de referen ce no. 2D3612230060326, a' con sequentiar orders passed in pursr'ranrl'i-l 0f the said scN, incruding Form GST DRc-07 0rder passed dared 22-04-2024 vide reference no. 2D3604240445020 and rsctification order dared 27-04-2(t24 vide reference no. 2D3604240688450 b1' The Assistant Commissioner (ST', Under Section 73 of the TG'T_ and CGST Act, 2017. The summary of un ler Jeclared tax is as follows: Total Tax Rs6, g0,000/_ (CGST Rs.3,40,000/- arrd SGST Rs.3,40,000/_) and penatty Total Rs. j8,00O/- (CGST Rs'34'000/- and SGS;T Rs.34,000/-) and beside leavy of interest Lrnder section 50 of the CGST trct, 2011 as prescribed under section 73(9) of CGST Act, 2017ITGST Actr-011" for the period from Aprir 2023 to March 2024 pending disposal of writ p -.titio n. Counsel for the lretitioner: SRI UpADHyAy RAGHAVENDER Counsel for rhe Flesponal!1!o.r & 2: SRt SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER;-di STATC TAX Counsel forthe Respondent No.3: Gp FOR REVENUE Between: WRIT PE TITIO N NO: 8402 0 F 2025 FYfi X?:#{',i}JI'g',d,X"fi :?i:?,fi S":l#:#"S,*:-:lr?lprashanthAsarwa,, AND 1 2 3 .,.PETITIONER L::li'J:lTi,:BIJI'fl:i;;J..1ff s#i]#Ttl:t3l"";::,:b3i'o,e-27,1s, The Commission,:r of Ste co m p r ex, r,,r J H;,;, j d; d ;?tts cr,ffi n :A?,,"dI, I:,,f,se:i ;X ;f#jn e rc i a r ta xes The State rrf Telanoana,, ^fepresented .by its principal :Ss61s1r, ,, Government, Revr:nuetTD, Secietariat, HyOeiaUJ., Petition unde' A(icre 226 0f the constitution of rndia prayinSl that in the ir the affidavit fired therewith, the High court may be circumstances stat€d pleased to issue a Writ of Mandamus or any other appropriate writ, order or ...RESPONDENTS 11 reference no' no.ZD36O424O444B2land rectification order dated27tO4l2O24vide direction, declaring the Show cause Notice dated 05-12-2023 vide reference no' iZt)661223006029T' all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed daled 22t04t2024 vide reference 2D36O424O687923 byThe Assistant Commissioner (ST)' Under Section 73 of the TGST and CGST Act' 2017 ' fhe summary of under declared tax is as follows- Total Tax Rs 16,15'000/- (CGST Rs 8'07'500/- and SGST Rs'8'07'5001-) and (CGST Rs 80'750i- and SGST Rs'80'750/-)'and penalty Total Rs'161 '5001 beside leavy of interest under section 50 of the CGST Act' 2017 as prescribed under section 73(9) of CGST Act' 201 7/TGST Acl'2O17 ' for the period from April 2022 loMarch 2023 without even issuing Form GST DRC01A as contemplated under Rule 1421A ofthe Rules 2017 without signature of the officer concerned in the all consequential orders passed in pursuance of the said SCN' including Form GST DRC-07 by the 1't Respond"nt and without DIN and without even granting sufficient opportunity of being heard to the Petitioner as arbitrary contrary to the provisions of the CGST/SGST Acts 2017 andcontrary to the Article 14' 19 2 g'21 and 265 of Constitution of lndia and consequently set aside the SCN dated os.12.2o23and a, consequentiar orders passed in pursuance of the said scN' including Form GST DRC-07 and rectification order as illegal null and void' A NO: 10F 2025 Petition under Section 151 CPC P raying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including any recovery, pursuant to the Show cause Notice dated 05-12-2023 vide reference no' ZD361223006029T, all consequential orders passed in pursuance of the said SCN' including Form GST DRC-07 order passed daled 22-04-2024 vide reference no ZD 3604240444821 and rectification order O24 vide reference no ZD3604240687923 bY The Assistant daled 27-O4-2 Commissioner (ST), Under Section 73 of the TGST and CGST Act' 2U7 ' fhe summary of under declared tax is as follows- Total Tax Rs'16'15'0001 (CGST Rs.8,07,5001 and SGST Rs.8,07,5001) and penalty Total Rs.161 ,500/- (oGST Rs.80,750/- and SGST Rs'80,750/-)'and beside leavy of interest under section 50 of the CGST Acl, 2017 as prescribed under section 73(9) of CGST Act' 12 2017,TGST Att'2017' for the period from Aprir 2022 to Ma^:h 2023 pending disposal of writ pelilion. Counsel for the petitioner: SRt UpADHyAy RAGHAVENDER Counset for the Res;pond":Ell9r & 2: SRt SWAROOP OORtLt.A, spEctAL GOVERNMENT er_eaoEi.irfr srnre rex Counsel for the Respondent No.3: Gp FOR ngVgflUe Between: WRlT PETITION NO:84 03 0F 2025 H3;Pllr'#r'Jil"li#11fl:?,"::"J_".?,filr,ffi,i5i#l"Jr#i& sundari Bandaru.#2.2_ AND ...PET]TIONER

1. State Tax Crfficer, Warangal Urban-I, Warangal. 2. State of Telangarna, reo eovemmenllFi'616;5i#if ,tg:t,,*?Ti,3y.ill:.9"?:fi ,;j"",:ief ' y,r'Ff8,l,j:.1,;;,8#0,8.fi3;.1;ju;g!,ii3d:[51,i?,";ifil6rnment ' I.?lxT. ysiil 8is,,',i,ffi ,,.?B i *iJ,,4." #:ffi i #z6ai: ",nl?l dsecretaryto of ,ndia, jI? g,r, u i, op p ...RESPONDENTS Petition und,:r Alicle 226 of the Constitution of lndia prayir,g that in the circumstances stated in the affidavit filed therewith, the High C curt may be pleased to issue a wril of Mandamus or any other appropriate writ or order or direction declaring the show cause notice dared 21t2t2022, adjudication order daled 141812o24 aongl with Form csr DRC-07 in Ref.No.ZD36ct}24o4s}1s2 dated 141812024 passec by the 1"t Respondent for the tax period 2cr1g-20 under Section 73 of the c GSl and sGST Act as being a nurity and non-.st in raw on account of not hav ng any and arso contrary to Rure 142(1A) of C)GST Rures, 2017 for not issuing Forrn GST DRC-01A. 13 IA NO: OF 1 25 Petition under Section the affidavit fited in support susPend the bank attachme recovery of the disPuted am 13 dated 01 '03 2025 to the Act, Pending disPosal of the severe loss and hardship stated in 151 CPC praying that in the circumstances of the petition' the High Court may be pleased to ,tt'"d bv the office of 1't Respondent for ;';; :;,;; the tax per od :ill;1Jll,i-I "?ll'ii; 4th ResPondent under Se Writ Petition as otheMise the Petitioner will be put to IANo: OF 2025 2 Petition under Secti the affidavit filed in suPP grant staY of all further 14.8 -2024 and Proceedin dated 14'08 2024 Passe pending disPosal of the severe loss and hardshiP' on 151 CPC praying that in the circumstances stated in ort of the petition' the High Court may be Pleased' to proceedings pursuant to the impugned order dated I' i o,,- c s" *" :of i" lil ):i: ::::i- i:12' X d by the 1't Respondent tt tl" Writ Petition as otherwise the Petitioner will be pur i:^-:-..ru n. "ut Counsel for the Petitioner: counsel for the ResPon'"r$:itil SRI KARTHIK RAMANA PUTTAMREDDY &,: sR,Nilgi+??Efr?#'rH srArE rAx Counsel for the ResPondent No3: ; $i9t'JLmN'-'I'T'"Hll o F I N D rA Counsel for the ResPonde ntN o.4: - WR ITP ETITI ON NO : 840 I OF 2025 Between: lakpur, Hyderabad, Telangana' rep' by its Yl:rt:l,X,sl'fi ,T,{,jfi',i"1-i3'11LSX: ...PETITIONER AND 1rhestateol-Ig""gft [?f T;:Xrtl;"tJ5;8,X,.:"i",l"rtfy*t3,t?3:ffi " Revenue (CT) DePat "'H:" t4

2. The Ass is Division. Telangarra ,f :,;,,:"[[iTi"t"JJ;,1]T*trj",t^.Jhj.3,f Liaf "i,,.1?!rr"11 .,RESPONDENTS Ma ldamus decrarins the action in the affidavit filed therew petition rrnder Articre 226 0f the constitution of rndia praying that in the ' the High court may be circumstances stat€)d preased to issur., an appropriate writ, order or r,r"j! nature or writ o , ,"^Jl.illriril::,ilr,:rff the impugned t nsigned and undated Attachment arong with siummary of the order in Form {)RC'07 vide GST No.36BXSpp3 oooMIZ4 dated 18.02.2025 for the year 2o2o-1''1 vide Ref.No.ZD36o225o46275H arong with unsigned show cause notice anc its r;ummary dated 29.11.2024 u/s. 73 0f the cGST and rSGsr Acts' 2017 as i legal, void, manifesily arbitrary, viorative of Articre 14 of the Constitution of ln jia and consequenfly quash the same. IA NO: 10F 2025 "r petition un('Ier s;ection '15'r cpc praying that in the circumstzrnces stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of a' further proceedings pursuant to tnu irprgned unsigned and undated Attachme'rt arcng with summary of the order in Form DRC-07 vide GST No.36BXSpp3OOOU,Zt:. dated 18.02.2025 for the year 2O2O-21 vide Ref. No.ZD360 225(t 46?_t SH Counset for the petitioner: SRI B. KRISHNA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT P ETITION NO:8412 oF 2025 Between: M/s. Sri Bhadrakali l'4edir:at Stgre_s.,1e-p-..by its partner, Mrs. Sundari Bandaru.#2-2_ 438, Kishanpura, Ha rumakondi_tto dcir,'wi*,is;iii.tri.t. AND 1 State Tax Offir;er, Warangal Urban-|, Warangal. ...PETITIONER 15 3i,::us:t':ff ''lio?l:"J',?""*oo' or rndia' '3'sJ:,?'Jjl??PiBi:!?i"ot}iS!i"j.',fi . yr,pil,l,,j:tt#'r"'#'S,:.,,"re,1;i"""Yi]'ffi:t-S,?133i-"'?Y.8Tment -5?F5,1:1ill3l?.'-i,i[uii8"1il'"Xh"?'f'"fi l"'Hiil"%%'fi ]:l'[:P''-'u'' ...RESPONDENTS .Petition under Article 226 ol 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 of Mandamus or any other appropriate writ or order or direction declaring the show cause notice dated 14'11 '202'l ' adjudication order daled 27.12.2023 along with Form GST DRC-07 vide Ref No'ZD361223O51964C daled 27.12.2023 passed by the '1't Respondent for the tax period 20'17-18 under Section 73 of the CGST and SGST Act as being a nullity and non-est in law on account of not having any signatures on them and also contrary to Rule 142(14) of CGST Rules, 2017 for not issuing Form GST DRC-O1A' IA NO: 10F 2025 petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the bank attachment notice issued by the office of 1"t Respondent for recovery of the disputed amounts for the tax period 2017-18 in Form GST DRC- l3datedol.o3.2o2|tothe4thRespondentunderSectionTg(1)(c)oftheGST Act, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardshiP lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned order dated 27.12.2}23and proceedings in Form GST DRC-07 in Ref'No'2D361223051964C daled 27.12.2023 passed by the 1't Respondent for the tax period 2017-18' pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardshiP I6 Counsel for the petitioner: SRt KARTHTK RAMANA PUTTAMREDDy Counsel for the ,?esponde-nts No.1 & 2: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOi STATE TAX Counsel for the ttespondent No.3: SRI GAD| PRAVEEN KUMAR, DEPUry SOLICITOR GENERAL OF INDIA Counsel for the flespondent No.4: WRIT PETITION NO: 8416 oF 2025 Between: ALR Labs pvt. Ltd. (Reroresented by its authorized sionatory) prot No 10, survey No 444 445, Medchat.tViat[:b;giri, feta;dan-a, 5dilo?" ''r' AND 1 Assistant {)omrnissioner (ST), Ir/alkajgiri-1 Circle, lr/alkajgiri Division, Telangana State of Telirnga 1a, rep. bv its Secretary to Government lRerenue;, State Tax Department. Secretariat, l-iyderabad. Union of lnd a, (rr:p. by its Secretary (Revenue)), North Btock, New Delhi. 2 3 .PETITIONER Petition und er Article 226 of the Constitution of tndia praying that in the circumstances sta ed n the affidavit fired therewith, the High court may be pleased to issue a w'it of Mandamus or any other appropriate writ or order or direction, ...RESPONDENTS (a) setting aside the impugned show cause Notice in Form GST DRC-01 vide Ref. No. Z|t36O524OS7222L dt. 29.05.2024 and Attachm€:nt to Show Cause Noti*r in Form DRC-01 and consequential impugned Order of the 1st Respondent along with proceedings in Form DRC_07 v de Ref. No. 2D36o824o872039 dt.22l0\t2o24 issued by the 1"t Responderrt for the tax period Aprir 1,.019 to March, 2O2O without having any signature as illegal, arbitrary. I t7 IA NO:10 2025 F g that in the circumstances stated in the High Court may be Pleased to nt to the imPugned Order of the 1't Form DRC-07 vide Ref' No' the 1't'Respondent for the tax. period of the Writ Petition as otherwise the ship. Petition under Section 151 CPC prayin the affidavit filed in support of the petition' grant stay of all further proceedings pursu.a Respondent along with proceedings ln ZD36OB24O87 2O3g dl'2il\il2024 issued by April, 2019 to March, 2020 pending disposal Petitioner will be put to severe loss and hard Counsel for the Petitioner: Ms' YAMMANURU SlRl REDDY counserrortheRespont"J|?i',118;i:[l-t#ft T??ES"#trHsrArErAx counser for the Respondent No3: sRr Gt'JI'SXt-tsti,?Hi[ oF rNDrA Counsel for the ResPondent No'4: - WRIT PETI TION NO:8 4420F 2025 Between: Hi'r:,:t1i.91'Jf".?31?[I;l;'"fl 3'J3;'I31fi?iP,11,?ffi :ls;Arff*"1;i AND^''ill,:",};]fi.fl i,P3$Ti?1"?l3tJ,'ill.i'11fffl '? 2 rhe State of T"n-1snT3;"T"",3;,1],il'oJ|.i'il:f '' DePartment, Telangi olonY-2 Circle, Punjagutta d. Secretary, Revenue (CT) ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring: (1)the action of the 1't Respondent in passing the Order' daled 31 '08 '2024' the Summary of the Order in Form GST DRC-07' dated 31 'O8'2O24 and the 18 r::'::: Proceed ings dated 31 .08.20 24 levying CGST/SGST/tGS.f and penalty, for the tax perbrJ 2O1g-20 under the CGST/SGST/IC signaturr, o, the officer";;""."":"^:11::: "lott Act i>-017, without anv dated 3 oa 2024,,r"' :,ffi'J;' ;tT: ;;jjr,:l ;,l;r.,::: Summarl, of Show Cause Notice in Form GST DRC_0i , d ated 31 .05.2024, are not virlid ir the eye of law, ssu ns r,,m csi,;ff ;f ::":j,: j;:il' ffi llll:; Iliil"ff: CGST/SGSTi IGST Rules 2017, is contrary to the provisionsi of the Acts. (2) the actio r of the 1st (3) the action of the 1"t Respondent in issuing Notices and pasr;ing the orders, without gr-.neritting DIN in the Notices and Orders a,s per Circular No.12Bl47,2O1t)_cST, dated 23.12.2019 and as per W.p No.320 of 2022, dated '18 07 2022 of the Hon'bre supreme court, are not varid and consequen:ly s,:t aside the Order, dated 3.1 .0g.2024, the Summary of the Order in Ftrrr GST DRC-07, dated 31.08.2 024 and proceredings, 31 08 2024 passed by the lstRespondent as nu, and void. 1A NO: 10F 2025 Petition und -'r Sr-'ction 151 Cpc praying that in the circumstarlces stated in the affidavit fired in support of the petition, the High court may bre preased to Suspend the Ope atkrrr of the Order, dated et.OB.Z 024, the Surrmary of the Order in Form G{iT DRC_07, dated 31.0g.2 O24 and the proceedings, 31 .08.2024 passed by 1:he .l st Respondent, for the tax period ZOlg-20 under the CGST/SGST/IGST Ac: 2017, pending disposar of the above writ petition, as othenrvise, the petitroner will be put to severe loss and hardship. Counsel for the.petitioner: SRI SHATK JEELANI BASHA Counsel for the Res;pond".T"j !-ry SWAROOP OOR|LLA, I;PECIAL GOVERNMENT PLEADER FOR STATE TAX 4 19 WRIT PET ITION NO: a47 80F 2025 Between: Hffi=^:ibyts,.r#lgtRlr,[""S[:'fi:f?1,',{Ji? bist' Mancheria E',?&'33lol'l#l'J}iirL}I"13[: "PETtrloNER AND

1. rhe Assistant commissioner (state rlt'[']1]3il3L3,ll't''[-]3 ' 1s-27 ' t{ '' rii-oi,'Vvsnnavi Complex' Near Flyover tsnoge' I' '11fi.,8",:ff5'A"":?:Sl,".1l3Ji*.:;ffi#l,I:'F'?:?'r-ffs$Tfidtaxes Principar secretary to . [xi",ilfi:"", "fu'l?igt+3' ,HPJi,?iill:irr:[J:'. ...RESPONDENTS reference Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ' order or direction, declaring the Show cause Notice dated 01-06-2022 vide reference no' 2D360622O04963 G ' all consequential orders passed in pursuance of the said SCN, including form CSf ORC-OZ order passed dated2S-O4-2O24vide no.2D36O424056202Q by The Assistant Commissioner (ST)' Under Section 73 of the TGST and CGST Acl' 2017 ' The summary of under declared tax is as follows. Total Tax Rs'8'49'976/- (CGST Rs'4'24'988/- and SGST Rs 4'24'9881) and penalty Total Rs'84'998/- (CGST Rs 42'499/- and SGST Rs 42'499/-) and beside leavy of interest under section 50 of the CGST Act' 2017 as prescribed under section 73(9) of CGST Act' 2017/TGST Act'2017 ' for the period from April 2018 to March 2019 without even issuing Form GST DRCO1A as contemplated under Rule 1421A of the Rules 2017 without signature of the officer concerned in the all consequential orders passed in pursuance of the said SCN' including Tprm GST DRC-07 by the 1st Respondent and without DIN and 'lout even granting sufficient opportunity of being heard to the Petitioner as arbitrary contrary to the provisions of the CGST/SGST Acts 2017 andcontrary to the Article 14' 19 2 g' 21 and 265 of Constitution of lndia and consequently set aside the SCN dated I 20 01 .06.2022 ano all conse( incrudins Form risr r-.#"J';:;ffi:ffi:.in pursuance or rhe said SCN, IA N O: 10F 2025 petition urrde. S the arrdavt r ;,,::J^.";H:::1'"::'""''o'"n "n' "d ".,,;."T:J;::ffff,#Jll:ifi ffff;::il:Ili; r."'o'uolp'o,,nt to the Show cause Norice : I ;n:;'::l jil,,":tri..""..;il;11{:i:TiT:T,*: jl;: ;:3 .::: [:i :d:;T :". # . :i 1'"',,'.','#:: f 1;ln-;x::.T1 Rs.4,24,eBBr ,ro scsi-f";;; ":j: Rs.42,499/-and s(ls- rT ;, xo.,x ;l ; i'f l':'ff ;::":':."":a roro.ws. rotar rax Rs.8,4e,ez6/- (GGST Rs 4'24'988/-) and penalty Total Rs.84,99S/-(CGST vv or i nte re s t u n cre r sectio n 50 r the period from April ""'1T;TJrlrrTil#; disposarorwritpetiion " Counset for the petitioner: SRI UpADHyAy RAGHAVENDER Counset for the Res pondr Counsel for the Resooncjent No.3: Gp FOR REVENUE 3[':iiil 3&,3*,i,?i*?i.f,".[, iH s rArE rAx Between: WRIT PETlTto NNO :85 000 F2025 RXfi lili,?ili: : ri l;Bil:i "^ljif",Bi,, 1". ;,36ttto r s ri riwa ri M u n n a I)lot No.54, AND

1. 2 J. ...PETITIONER L'*X':,,l:t #?:l3!iJi;d,.i,", s'lh F,,or, East Iff f B:'J: I ifi : I rfl i ffi tru:fu J#,8i:1fl f il: t::,il,::?,,;" The State of fela,?nana \rovernment, RevgnUii 6T[' .XBiJE?i,,?l",jr.bY, oits "lffi ^,tJe'f,,T il:lilgil:,f."#S:'ia r taxes PrinciPa r Secretary to ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying tha( in the circumstances stated in the affidavit filed therewith' the High Court may be .- pleased to issue a Writ of Mandamus or any other appropriate writ' order or direction, declaring the Show cause Notice dated 1 8-06-2 O22 vide reference no' 2D360622086163E, all consequential orders pas(ed in pursuance of t-le s-aid SCN, including Form GST DRC-07 order passed daled 19-12-2023 vide reference no.203612230341 175 by The Assistant Commissioner (ST)' Under Section 73 of the TGST and CGST Acl' 2017 'The summary of under declared tax is as follows' Total Tax Rs.3,98,546/- (CGST Rs 2'09'353/- and SGST Rs'1'89'193/-)' penaltv total Rs.39,854/- (CGST Rs'20'935i- and SGST Rs'18'919/-) and beside leavy of interest under section 50 of the CGST Act' 2o17 as prescribed under section 73(9) of CGST Act,2O17[TGST Act' 2017' for the financial year 2017-2018 without even issuing Form GST DRCOIA as contemplated under Rule 1421A of the Rules 2017 without signature of the officer concerned in the all consequential orders passed in pu"'"n"" of the said SCN' including Form GST DRC-07 by the 1st Respondent and without DIN and without even granting sufficient opportunity of being heard to the petitioner as arbitrary contrary to the provisions of the ccsT/scsr Acts 2017 and contrary to the Articre i4, 19 2 g, 21 and 265 of constitution of rndia and consequentry set aside the SCN dated 18-06-2022 and all consequential orders passed in pursuance of the said SCN' including Form GST DRC-07 as illegal null and void' IANO:1 O 2025' F circumstances stated in Petition under Section 151 CPC praying that in the may be Pleased to staY the affidavit filed in support of the petition' the High Court the Show cause Notice allfurtherproceedingsincludinganyrecovery'pursuantto all consequential orders dated 1 8-06-20 22 vide reference no' 2D3606220861 63E' T DRC-07 order Passed passed in pursuance of the said SCN' including Form GS 17S by The Assistant daled 19-12-2023 vide reference no' 2D3612230341 Commissioner (ST), Under Section 73 of the TGST and CGST Act' 2017 ' The summary of under declared tax is as follows' Total Tax Rs 3'98'546/- (CGST Rs.2,09,353/-and SGST Rs'1,89'193/-)' penalty total Rs 39'854/- (CGST 22 Rs.20,935/- an i SC;ST Rs.18 01o/_\a^.r h^^;,^ ,^^... 919/_)and beside leavy of interest under section 50 of the CGST Act, 2017 as prescribed under section 73(9) of CGST Act, 20'rTirGST Ac,2017' for the financiar year 2017-2018 pendingL disposar of writ petition. Counset for the petitioner: SRI UpADHyAy RAGHAVENDER Counset for the Respono"^l,:.lll.-r & 2: SRt SWAROOP OORILLA, SPEGIAL GoVERNMENT PLEA_Did;ift srerr rnx Counsel for the Respondent No.3: Gp FOR REVENUE WRIT PETITION NO:8537 0F 2025 Between: VINAYAKA Aganval, H.N 5H:tf f ';ff F*?:$."ilj"*'gi;?,J,. jB?1".,?bo;?,u,"oo Kumar AND

1. 2 3 ...PETITIONER The Assistz nt rlommission Gaganvihaid'u;i;i;ii,'ffixlp",,1rl,fti:#IJ1%%Bs'iam - n circre, 11th Froor, The Comm issioner of Ste co m prex M J ;i; ;" d;di?,,ee Jffi ,,.J?'&#, il:,,iilfi liffJ, m e rcia r taxes The State of Telanoana Governmenr, R","il;"if6, .X3lJ3?,",jlj?frrbY,oits Principa I Secretary to ,..RESPONDENTS Petition undsr Articre 226 0f the constittrtion of rndia praying that in the circumstances stajed in the affidavit filed therewith, the High Ccurt may be pleased to issue ; Writ of Mandamus or any other appropriate rivrit, order or direction, decraring the show cause Notice dated 22to1t2024 vide reference no. 2D360124025429J ar consequentiar orders passed in pursuance of the said SCN, including Forrn GSir DRC-07 order passed dated 16t04r2024 vide reference no' 2D3604240266t176 by The Assistant commissioner (sr), Under {iection 73 0f the TGST and cGS f Act' 2017. The summary of under decrared tax is as fotows- Total Tax Rs.5,41 ,.08/-(lcST Rs.5,41,1081) and penatty of Rs.54,111l_ (|GST Rs.54,1 111-) and beside leavy of interest under section 50 of the CGST Act, 2oi 7 as prescribed unde' se(rion 73(g) of GGST Act, 2017|TGST Act, 2017, for the financial year 2o1 )- 2o1g without even issuing Form GST DRCOIA as 23 contemplated under Rule 1421A o'fthe Rules 2017 without signature of the officer concerned in the a, consequentiar orders passed in pursuance of the satd ScN' inctuding Form GST DRC- 07 bythe l"tRespondent and without DIN and without even granting sufficient oppo't'nity of being heard to the Petitioner as arbitrary contrary to the provisions of the CGST/SGST Acts 2017 and contrary to the Article 14, 19 2 g,21and 265 of Constitution of lndia and consequently set aside the SCN daled 22t0112024 and all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 as illegal null and void' - IA NO: 10F 202s Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including any recovery, pursuant to the Show cause Notice 2D36O124O25429 J, all consequential orders daled 2210112024 vide reference no' including Form GST DRC-07 order passed passed in pursuance of the said SCN' o. 2D36O424O266876 by The Assistant daled 16tO412024 vide reference n of the TGST and CGST Act' 2017' The Commissioner (ST), Under Section 73 Total Tax Rs5,41 ,108/- (IGST summary of under declared tax is as follows- Rs.54,'t 1 1/-) and beside leavY of (IGST Rs-5,41 ,108/-) and penalty of Rs'54'111/- 2017 as Prescribed under section interest under section 50 of the CGST Act' for the financial Year 2018- 2019 73(9) of CGST Act, 2O17iTGST Acl'2O17' pending disposal of writ petition' Counsel for the Petitioner: SRI R' R' KALYAN counserrortheResponr"r$:i',i13;i:[lltnaYt+??E$"=tt*srArErAx Counsel for the Respondent No'3: GP FOR REVENUE WRIT PETITION NO : 8548 OF 2025 Between: Asarwar' E[tR5l+*5;',fi):I'*td,?:fi',"|.'-""t'fi:#-1:I"""J'L:':'uff';d:'n"nth ...PETITIONER AND 1 2 2 L::f ti:l?lf3T#ilt'f i,TJ,.ltS#ti;STtlStSJ,Sili : ;b'# 1s-27 , 1", IHf,8.;'il:'h"J,%$,f,j:l""J3Xa^?,3i?,,T",ifl1gffi ;;nc,*.","i,,r",", [:?JH!?, :{"#i!?ilriir, E:Bi:t#t.r,l[ its principar secretary ro ...RESPONDENTS petition r- nde. Articre 226 0f the constitution of India prerying that in the circumstances {;tatec in the affidavit filed therewith, the High court may be pleased to issu,) a Wr ,":: : r:J*llTJ:, :: : : ilH T :;:;,' ::r, "[,:,Ji:: d recr o n, d ec a r n g,,, " 2D3612230O6023V, al scN,ncrudnsr,,,o.i"Jl"1l, j':":'r,"j:ffi::';:i;:::,,_":,r:li:i.#: no' 2D3604240444?'1',D and rectification order dated 27104/2024 vide reference no.2D36042406t|7535 by The Assistant Commission",. tSf;, ,"0.,. ;;;;;,;. the TGST and COST Ac ", rotar rax n..ra oz,oooj-iKIT#ffirI under decrared tax is as rorrows penarty rotar Rs 1B0,2r00l- (cGSr Rs e0, r00/_and J:riff;.l;ll Ieavy of interest rrnder section 50 0f the GGST Act, 2017 as prescribed under "r,.jil,.Ji section 73(9) of CGST Ar to March 2022 witho,,," ji;illlff il,l l#,J;li il',:Tli:il#i ;::i Rule 1421A of the Ruie:s 2017 without signature of the officer concerned in the all consequential orde'rs oassed in pursuance of th6 said scN, incruding Form Gsr DRC-07 by the 1;t Respondent and without DrN and without even granting sufficient opportunity ot being heard to the petitioner as arbitrary contrary to the provisions of the C(lS-,SGST Acts 2017 and contrary to the Article 14, 19 2 g,21 and 265 0f constitution of rndia and consequenry set aside the scN datecr 0511212023 and a[ conr;equentiar orders passed in pursuance of the said scN, includlng Form GSI DR,l-07 and rectification order as illegal null and void. IA NO :1 oF 202s Petition unde ser;tion 151 CPC praying that in the circumstanr;es stated in the affidavit fired in r;upocrt of the petition, the High court may be preased to stay 25 a, further proceedings including any recovery, pursuant to the Show cause Notice no' 2D361223O06028V' all consequential orders. daled 05t12t2023 vide "to"nt"" passed in pursuance of the said SCN' including Form GST DRC-07 order passed daled 22t0412024 vide reference no' 2D360424O44437D and rectification order dated 27t44t2024 vide reference rc' 2D36O4240687535 by The Assistant Commissioner (ST)' Under Section 73 of the TGgT and CGST Act' 2017 ' fhe summary of under declared tax is as follows: Total Tax Rs'18'02'000/- (CGST Rs.9,01,000/- and SGST Rs9'01'000/-) and penalty Total Rs 180'200/- (CGST Rs.90,100/- and SGST Rs 90'1001) and beside leavy of interest under section 50 of the CGST Act' 2017 as prescribed under section 73(9) of CGST Act' 2017ITGST Acl'2017'for the period from April 2O21 lo Match 2O22 pending disposal of writ Petition' Counsel for the Petitioner: SRI UPADHYAY RAGHAVENDER counser for the Respondents Nort 2: t];l;BHt'i1,,t36|vlr t* Counsel for the Respondent No'3: GP FOR REVENUE WRIT PETITIONN O: 8549 0F 2025 Between: Proorietor Sri Hanmantnu. 'EDDA'ALLYTA!yIIIHp%H:[[,:3\-#?JoS5o"uJ,f"TftSl8iil'?tfld5: bi;i'ffi;r;. Bheem Asifaba ..pE.TloNER AND ,H".,lii':lx:'":s*st'l:1,?'"1?'fi :x"',tha;l'Rf,x'"'i#rtJll\''"du'n-"' , ^-:.-r-^, r-irnta H No. 19-27, 1't 'lx;,BTff 5'i::",:Si,::u,lsJ"1lt^$?5';1'ffi '$lgir"ff#$?..jiartaxes . U?",ilfi:?.?l"*lilTl3, r[:Hg?,"jl]"fro:LJ:'d Principar Secretary to ...RESPONDENTS Petition un circumstances st pleased to issue der Article 226 of the Constitution of lndia praying that in the ated in the affidavit filed therewith' the High Court may be aWritofMandamusoranyotherappropriatewrit'orderor t 26 direction' decr:rring the Show cause Notice dated 31-05-2 024 vide reference no. ZD36OSZ4O71(B5F ail scN, nc ud ns .,,,, o,;T:.1;'j':":I"J::1:l::; #:;:;::r::iH1: no. ZD36O824A.4B.,tgJ by The Assistant Commissioner (Sfl, ,"i"r'a".,". ,a the TGST ancl ()GS r A.,, 2017. The summary of under decrared tax is as forows ", Totat Tax Rs.4,32,970/_ (CGST Rs.2,16 ,4BSt_ and and beside re;vy ,r interest under section ,. :nt"T"'J:fl::-l#":: prescribed und'r sr>ction 73(9) of CGST Act, 2OlltTGST Ac1:,2017, fot the financiar year 2o1t)-2020 without even issuing Form GSI- DRCOIA as contemprated under ?ure 1421A of the Rures 20.r 7 without signature of the officer concerned in th€ ali cons nc ud ns Form c s r,_;.",HT"T:ffi ::::;i i,:H::, il lliil i i,.T; even granting sufficiernt opportunity of being heard to the petitioner as arbitrary contrary to the ,rovisions of the .GST/.GST Acts 20.17 and r:ontrary to the Articre 14' 19 2I 21 and 265 0f constitution of rndia and consequentry set aside the scN dated 31'o5 2024 and a, conseguentiar orders passed in pursuance of the said scN, inciuding Form GST DRc-07 as ifiegar nuil and void. IA NO:10 F 2025 petition under section 151 cpc praying that in the circumstances stated in the affidavit fired ir sup'port of the petition, the High court may be p eased to stay all further proceedings including any recovery, prrarrnt to the Show cause Notice dated 31-05-2024 t4de reference no. zD36o524ov1og5F, a, conseqr.rentiar orders passed in pursuan(:e of the said SCN, including Form GST DRC-07 order passed dated 20-08-2024 virle reference no. ZD360g24o74B7gJ by Trre Assistant Commissioner (ST , Lrnder Section 73 of the TGST & CGST Aci:, 2017. The summary of under decrared tax is as forows Totar rax Rs.4,32,070/- (.GST Rs.2,'16,485/- and SGST Rs.2,16,4851), penalty and beside leav,7 of interest under section 50 0'.the GGST Act, 2017 as prescribed under secrion 73(9) of CGST Act, 2O17,TGST Act,2O17, for the financial yeat 2O1g_2Ct20 pending disposal of writ petit on. Counsel for the pet tioner: SRI UpADHyAy RAGHAVENDER 27 co u n s e r f or the Re s po nt$: i"lJ 3;i: [L"tft T??:fl"T srArE rAx Counsel for the Respondent No-3: GP FOR REVENUE "H The Court made the following: COMMON ORDER THE HCIN'BLE THE ACTING.CHIEF J(ISTTCE SU.,OY PAUL rHE H.N,BLE sMr.}ilBrr., REN,KA .PE TITION 402 .3234 34s 6 3a2 4 s14 WRIl 8401 8 840 8537 t3548 and 8549 coMMON ClRDER: (Per the Hon 'ble the Acting Chief Justice Sujoy paul) 4412 8416 a442 847a 202s o 'ARA 581 5 a 8 Learned <:ounsel Sri V.Veeresham, Sri Muktinutalapati Ramachandra lv{urthy, Sri G.Narendra Chetty, Sri Upadhyay Raghavender, Sj.:i Karthik Ramana puttamreddy, Sri B.Krishna Reddy, Ms.yarrLrnanuru Siri Reddy, Sri Shaik JeeleLni, Basha, Sri R.R.KaJy al, for the petitioners and Sri Swar-or.,p Oorilla, learned Spe<:ial Government pleader lor State Ta;r, for the respondent(s),St,ate Tax. I I 2' Regard t'eirrlJ had to the similitude of the questions involved, on the joint re ruerlt of learned counsel for the parties, the matters are analogousl f he,ard and decided by this common order. 3. Learned cor:nsel for the petitioners and learnecl Special Government pleac er for State Ta_x submitted that s Lnce the lmpugned nodr:e(s) a,d order(s) are unsigned, the same mav be set aside in vie.v of the common order passed in W.p.No.21lO1 of 2024 & batch, clat,:l 28.02.2025. 2 o

4. Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside ' The consequential bank attachment(s), if any, shall also stand revoked' Liberty is reserved to the respondents to issue fresh show cause notice(s)/ order(s) in accordance with law and, for undertaking this exercise afresh' the limitation will not be a hurdle for the respondents'

5. The Writ Petitions are disposed of without expressing any opinion on the merits of the case' No costs' Interlocutory applications, if any pending, shall also stand closed. /ffRUE COPY// sD/-P. GOWRI SHANKAR EPUTY REGIST SECTION OFFICER ) ) To,

1. The State Tax Officer 1, Saroornagar-2 Circle, Sa mag Mayu r Kushal ComPlex, Abids (Che rmas Building), Hyderabad ar Division, 7th floor,

2. The Principal Secretary to Government. RgYe-lu ' ilil,'sildt.? Telansan-a, Hvderabad' Telangana t$?""fl:?:',"3:,,r",Jfl ru:=J?i'ilo,o;'ffi "'"* e DePartment (Commercial Rajendranagar-ll Circle, Ru ra I D ivi si o n'

5.ThePrincipalsecretarytoGovernment,Revenue(cT-ll)Department'stateof ' Ils #ffJ :f?^ *?sl %: T Btffi ,:?: ft I'isfi,]ft ia lllt?li'ad - rijtangind, Secretariat, Hyderabad' 6. The Assistant Commissioner (ST), Rajendemagar-l- Circle'-^3d Floor' " "'""o'jiii""'torpr"i, u.J. noao,'t'tampallv, Hvderabad' Telangana' 7. The PrinciPal Secreta of Telangana, Dr. Telangana. 8. The Secretary New Delhi 1 100 (Finance), Union of lndia, Ministry of Finance' North Block' 01 . rv to the Govemment, Revenue (CT) Department' State ii.i:''A"fi6ii;i f"iansrna Sbcrritaridt, Hvderabad' ,gtY 29

9. The Ass stant Comn rroo,, Viini,iul6;r;xil.1:i,"J,(,.lll3#?;,sTi?513,i31::,:,,.r.)3 1s_27, f, '10. The Corrmissioner of S+aro T^- ..a_. p i6i, ii,i : i "d #i 3; r: :?,,s 1 1. The prinr;ipal Secret r taxes "o, secretaii i[Iiyi;ffi'Sfl to Government, Revenue crD, state of retangana, iJ?,&":{, il: la;gil:, ;i"#s:!:ia ":?*,

12. State Tax Offir;er, Wa "#f f,Jll;l,i,".ffi htC,.J,"".1il.fl fi#,-H,Ss,"Jn,,"n,(FAC),stare '14. The Secrurtary Minist H,!1", " rndia, 3d P:',:?S:;;'i;'il'ii,HTi'tTJ;[]T*ili"'f n'ih,::,,f t:aJ"i1l?:t',tl Froor, Jeedn,r#"ijH7irallf'3:x:?r",#J,J:ft,"1x,o?1,,111,ia

15. The Assistant Comm.

16.fhe Secretary to Gor tetangana'36. ;",Jr,I{"rjt3[l(Revenue), state Tax Depa rtment, state of 1 7. The Secret try ( Revenue), Union of lndia, North Block, New De,lhi. 18. The .Assistant Commi Division,M;il,ff.ii;i}'""#fr,:,-1.^?"f iirt%?lolgronvzcin:re,.punjasutta " #fi f a'::# li,illffi ,i,%.,ff "1,,?1;:: I:1).: a.i#1t d J f & 20.The Comm ssioner of .o, p r"i, n i r" "iI JE: d; r::?,,3 ndffi * " s,h Froo r, E a st e rcia r ta xes :J?,"""""i I: la;gil:, ;fJm ^ " 3E A'":,1'Jl' }t,e, j}ff ,,u,ffi:l,t: 22.The Assistarrt Commi rroo,, wJni i v,il,ffi ,fly:ft Ei: #[] #"l,oJEaT,, -, r c i rc,e, 1 1,h F t o o r, :: I Hil?"',.?]a#,,'fi:x1 r: ffi ,i +r rv".' 1 e _2 7, 1 s,

23.One CC to Slit \/. VEERESHAM, Advocate tOpUCl tl sTruAROOP ooRlLLA, Speciat Government preader for state 'o ?#r8BJ8s 'u ff"r3i to SRI |\4UKT|NUTALAPATI RAMACHANDRA MURTHv, Advocate to liRl r. JASHWANTH KUMAR, s.c. for centrat Government 'u ro&r!f" 27.One CC to SF I G NARENDRA CHETTY, Advocate tOpUCl 28. One CC to SRI K. ,\RVIND KUMAR, S.C. for Centrat covernment [OpUC] 29.One CC to SRt UpADHyAy RAGHAVENDER, Advocate topuCl 30.Two CCs to 3p tor Revenue, High Court for the State of Telangana at 31.One CC to SR KAiITH|K RAMANA PUTTAMREDDY, Advocate [rfpUC] Hyderabad. [CUTr ,2: 30 loPucl

32.One CC to SRI GADI PRAVEEN KUMAR' Deputy Solicitor General of lndia 33.One CC to SRI B' KRISHNA REDDY' Advocate [OPUCI 34.One CC to Ms YAMMANURU SlRl REDDY' Advocate IOPUCI 35.One CC to SRI SHAIK JEELANI BASHA' Advocate IOPUCI 36.One CC to SRI R' R' KALYAN' Advocate [OPUC] 37.One CC to Ms J SUNITHA' Junior S'C. for lncome Tax IOPUC] 38.Two CD CoPies MP BS ry- t 30 I HIGH COURT DATED:28 tO3t2O2S --a' - ),1 ,;1. ,/. at-i I I \\'i\\ r,, '\ \i. o,,.' i l, ) 1 l:,, .l_,' -- .//.r / \ COMMON ORDER W.P. Nos.:1234. slil.9, 3824, 5145,5818, 8401,8402. 8403, 8408, 8412,:1l:,u;ii;i iiia:,8500, 8537, 854b and 8549 of 2025 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS