tt//s. Rockhopper Renewables (lndia) Private Limited v. 1. The Joint Commissioner (ST)

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 Operatic of the Order, dated 2'l .04.2024, Summary of the Orders in Form GST DRC-07, dated 21 .04.2024 Adjudication Order dated i.1.04.2024 and Suo-motu Rectification Order dated 30.O4.2024, Summery of the Rectification order in Form DRC-08 dated 30.04.2024 and Rectification order to DRC-08 dated 30.O4.2O24 passed by the 1st Respondent, for the tax period 2O,,8-19 under the CGST/SGST 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 SHAIK JEELANI BASHA Counsel forthe Respondent Nos.1 & 2 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PI-.EADER FOR STATE TAX Counsel forthe Respondent No.3 : SRI GAD| PRAVEEN KUMAR, DEpUTy SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4 : SRt DOMINIC FERNANDES .,, -\\ a) W.P.NO: 4600 OF 2025 Between: M/s,Tech Masters, H.No. 1-7-361 to 3771720,7th Floor, Chenoy Trade Centre, Parklane, Kalasiguda, Hyderabad, Telangana -500003 Rep. by i-ts Sole Proprietor Mr.Bhaskar Veera. .....PETITIONER AND

1. The State of Telangana, Department of Revenue (Commercial Tax), Secretariat, Hyderabad. Represented by its Secretary

2. The Union of lndia, Ministry of Einance, Department of Revenue, 15, Safdarjung Road, New Deihi -1 10001 Represented by its Secretary, New Delhi.

3. The Assistant Commissioner (ST), General Bazaar, Market Street Hissamgunj, Secunderabad, Telangana. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances siated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, more particularly in the nature of a Writ of Certiorari, quashing the lmpugned Order No. 2D360824109918X dt. 27.O8.2O24 passed by Respondent No.3 as being void illegal arbitrary, without jurisdiction and consequently set aside the same. |.A.NO:2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Court may be pleased to stay all further proceedings, including recovery proceedings pursuant to the Impugned Order No. 2D360824109918X dt. 27.O8.2024 passed by Respondent No.3. Counsel for the Petitioner : SRI P.S.S.KAILASH NATH Counsel forthe Respondent Nos.1 & 3 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR Counsel for the Respondent No.2 : SRt GADI PRAVEEN KUMAR' DEPUW SOLICITOR GENERAL OF INDIA W.P.NO: 4611 OF:2025 Between: M/s,Tech Masters, H.No. 1-7-361 1o 3771720,7th Floor, Chenolr,Trade Centre, P."tlanq, KalasigurJa, Hyderabad, Telangana - 500003 Rep. by ils Sole Proprietor Mr.Bhaskar Veera. ....PETITIONER AND '1 . The State of Telangana, Department of Revenue (Commercial Tax), Secretariat, l{yderabad. Represented by its Secretary.

2. The Union ol lndia, Ministry of Finance, Department of Revenr-re, 15, Safdarjung Fload, New Delhi - 110001 Represented by its Secretary, New Delhi.

3. The Assistant Commissioner Hissamgunj, Secunderabad, (ST), General Bazaar, Market Street Telangana. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stal:ed in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, more particularly in the nature of a Writ of Certiorari, quashing the Order No. 2D3612230656791 dt. 30.12.2023, passed by Respondent No.3 as being void illegal arbitrary, without jurisdiction and consequently set aside the same. |.A.NO:2 OF 2025 Petition under Section 15'1 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 recovery proceedings pursuant to the lmpugned Order No. 2D36122t30656791 dt.30.12.2023 passed by Respondent No.3. Counsel for the Petitioner : SRI P.S.S.KAILASH NATH Counsel forthe Respondent Nos.l & 3: SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR Gounsel forthe Respondent No.2 : SRI GADI PRAVEEN KUMAR, DEpUry SOLICITOR GENERAL OF INDIA \ W.P.NO: 46A9 OF 2025 Between: Mls,Jai Durga Steels,, Plot No.8/A, SVCIE, Balanagar, Hyderabad Telangana- 500 037, represented by its Proprietor, Sri.Vijender Kumar Agarwal. - .....PETITIONER AND

1. Assistant Commissioner (ST), Fatehnagar Circle, Hyderabad Rural Division' Hyderabad.

2. Deputy Commissioner (ST) (STU-2), Hyderabad (Rural) Division, Hyderabad. 3. The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue- a Writ or Order or direction particularly one in the nature of Writ of Mandamus setting aside the impugned Assessment Order passed by the second respondent in Form GST DRC 07, in Reference No.2D360424089271C, , dated 3OlO4l2O24, in raising a demand of tax of Rs.6,04,284 (CGST amounting to Rs.3,02,142 SGST amounting to Rs.3,02,142 fot the tax period 2018-19, that have been uploaded in the GST portal without 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, conlrary to the law laid down by the judicial pronouncement of this Hon'ble Court and Hon'ble High Courts of Delhi, Bombay and Andhra Pradesh and without authority of law. I.A.NO:1 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 arising in pursuance of the impugned the impugned Assessment Order passed by the second respondent in Form GST DRC 07, in Reference o.2D36O424089271C, dated 30.04.2024, for the tax period 2018-19. Counsel for the Petitioner : SRI S.SURI BABU Counsel for the Respondents : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR W.P.NO: 4790 OF 2025 Between: M/s. Laxmi Narasirnha Enterprises, (Rep. by its Proprietor, Narencler Kokku) 12-1- 325/'l , Dettatreya C:olony, Mallepally, Hyderabad, Telangana- 500001 . .....PETITIONER AND

1. Assistant Commissioner (ST), Mehdipatnam -l Circle, Charminar Division, Hyderabad, Ielangana.

2. Union of lndia, Rep. by the Secretary, IVlinistry of Finance, No '136- A, North Block, New Delhi. 3 Stqle of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. ....,RESPONDENTS . Petition Uncer Article 226 ot lhe Constitution of lndia praving that in the circumstances stated in the affidavit filed therewith, the High Court may be' pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAI\4US declaring the action of the 1st Respondent in passing the impugned order dated 251812024 for the financial year 2019 - 2l'), without valid DlN, without physical/digital signature on the show cause notice as improper, illegal and consequently set aside the same. !.A.NO:1 OF 2025 Petition Und,:r Section 151 CPC praying that in the circumstances stated in the affidavit filed irr support of the petition, the High Court may be pleased to grant stay of all further proceedings, including recovery of tax, pursuant to the impugned order passed by the 1st Respondent for the financial yeztr 2019-20. Counsel for the Petitioner : SRI GADHAMSETTY NAGA GOURI SHANKAR Counsel forthe Respondent Nos.1 & 3 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR 99yn:"] for the Respondent No.2 : SRt GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF ]NDIA W.P. NO: 6412OF 2025 Between: M/s. GPR Electrical and Automation Pvt. Ltd, O/o. D.No. 7-12-Dl3 66, Satyanaranapuram, Paravathpuram(V), Medipally(M), R.R.District, Telangana; Rep.by its Director, Mrs.Gummi Vijaya Lakshmi, Wo. G.Praveen Kumar, Aged about 39 years, Occ. Director, Fi.io. PIot No.D/366, Satyanarayanapuram, Paravathpuram(V), Medipally(M), R.R.District, Telangana.. .....PETITIONER AND

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

2. The State of Telangana, Rep. by its Principal Secretary; Revenue (CT) Department, Telangana Secretariat, Hyderabad.

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

4. The Bank Manager, Union Bank of lndia Ltd., Chandrapuri Colony, L.B. Nagar X Roads, Telangana. . .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ or order or direction more particularly one in the nature of Writ of Mandamus declaring the impugned Show Cause Notices along with summary of Show Cause Notices in Form DRC-01 vide Ref.No. 29.05.2022, Form DRC-01 vide 2D36O522O14793H dt. Ref.No.ZD361223031559F dt. 18.12.2023, and impugned order dated 25.04.2024 along with proceedings in Form GST DRC-07 vide Ref. No. 2D60424054423K daled 25.04.2024, impugned order dated 25.04.2024 along with proceedings in Form GST DRC-07 vide Ref No. 2D3601240004991 dated 25.O4.2024, and impugned order dated 03.02.2023 along with summary of the order in Form GST DRC-07 vide Ref. No. 2D360223005598G dated 03.02.2023, passed by the 1st Respondent for the tax period 2018-19 without having any signature as illegal, arbitrary, apart from violative of Article 14, 19(1 Xg) and 265 of the Constitution of lndia Consequently, set aside the same. |.A.NO:1 OF 2025 Petition Under Section 15'1 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 in Form GST DRC-13 dated 16.01 .2025 under section 79(1XC) of GST Act, by the 1st respondent to the 4th respondent and also direct the 4th respondent to de-freeze the bank account of the petitioner, pending disposal of the writ petition. l.A.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 ma1, be pleased to grant stay of all further proceedings pursuant to the impugnr:d order dated 25.04.2024 along with proceedings in Form GST DRC-07 -viee Ref. No. 2D60424O54423K dated 25.04.2024, impugned order dated 2i,.04.2024 along with proceedings in Form GST DRC-07 vide Ref. No.2D3601240004991 dated 25.O4.2O24, and irnpugned order dated 03.02.2023 atong with summary of the order in Form GST DRC-07 vide Ref. No. 2D3602230055S8G deied 03.02.2023 passed by the l st llespondent for the tax period 2018-19, pending disposal of the' writ petition. Counsel for the Petitioner : SRI KOHIR BHASKAR REDDY Counsel forthe Respondent Nos.1 & 2 : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PI.EADER FOR STATE TAX Counsel for the Respondent No.3 : SRI DOMINIC FERNANDES Counsel for the Respondent No.4 : - W.P.NO: 6428 OF 2025 Between: M/s. Vidyuth Contnrl Systems Pvt Ltd, Sy.No.851, IDA lndustrial Area, Medchal, Malkajgiri - 501401 . A Company Registered under Companies Act, 1956 Represented by its Director, Sri Aligina Sarath Babu, Sio. Sri Chinavenkateswara Rao Aligina, Aged about 52 years, Rl/o. Hyderabad. .....PETITIONER '.-i- AND

1. The Assistant Commissioner (ST), General Bazar, Market Street, Hissamgunj, Secunderabad, Telangana. -2. State of Telangana, Rep. by its Principal Secretary (Revenue) Department, Telangana, Secretariat Buildings, Hyderabad. .....RESPONDENTS Petition Under Article 226 ot 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 in the nature of a writ of mandamus declaring Show Cause Notice in DRC - 01 dated 31-05-2024 bearing Reference No. 2D3605240736918 and the consequent order in Form DRC - 07 issued u/s. 73 of the TSGST Acl, 2017 dated 2210812024 bearing Reference No. 2D360824083092A passed by the 1st Respondent for the tax period April, 2019 to March, 2020 under the provisions of TSGST Act, 2017 as being unsigned, void, arbitrary, illegal, violative of the principles of natural justice apart from being violative of Articles 1 a, 19(1 Xg) of the Constitution of lndia and consequently set aside the same. |.A.NO:1 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 all further action including collection of disputed tax pursuant to the Show Cause Notice in DRC - 01 dated 31-05-2024 bearing Reference No.2D3605240736918 and the consequent order in Form DRC - 07 issued u/s. 73 of the TSGST Act' 2017 dated 22-08-2024 bearing Reference No. 2D360824083092A passed by the 1 st Respondent for the tax period April, 20'19 to March, 2020 under the provisions ofTSGST 4ct,2017. Counsel for the Petitioner : SRI A.V.RAGHU RAM Gounsel for the Respondents : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX W.P.NO: 6486 OF 2025 Between: Mls Right Choice Bags, Rep. by its Sole Proprietor Mr. Shah Nawaz Alain, 121- 48711)111151/9, Huda Colony, Asif Nagar, Hyderabad, Telangana, 900028 ....PETITIONER AND 1 . The Assistarrt Commissioner, Mehdipatnam-ll Circle, Charminar Division, T.G. 2. The Commissioner of State Tax, The State GST Department, State GST Commission,ar Office. Nampally, Opp to Gandhi Bhavan, Hyderabad. 3. The State of Telangana, Rep. by its Principal Secretary. Revenue (CT) Department, Hyderabad. .....RESPONDENTS Petition Under Article 226 ot lhe Constitution of lndia praving that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issuq \A/rit of Mandamus or any other appropriate irurit, or order or direction declaring the impugned Order vide reference no. 2D360424091632C dated 30.04.2024 irnd Show cause notice vide reference no. LD3i60522 027393K dated 3 1 .05.2022 cannot be sustained as the impugned Show :;ause notice is unsigned i.e was neither digitally signed nor verified through e-signature as envisaged/specified under rule 26(3) of CGST rules, 2017 and are to be set- aside. i.A.NO.1 0F 202s Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed irr support of the petition, the High Court may be pleased to suspend the operation of the Order in form GST DRC-07 vide reference No. 2D36O424O91632C dated 30.04.2024 issued by the 1st Respondent. passed for the tax period 2018-19 under the provisions of the Act. Counsel for the Petitioner : SRI JAI KISHAN SOLANKT Counsel for the Respondents : SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX, SRI T.JASWANTH KUMAR - :-1 W.P.NO: 6596 OF 2025 Between: M/s Right Choice Bags,, Rep. by its Sole Proprietor Mr. Shah Nawaz Alam, 12-1- 4B7lbli1l5119, Huda Colony, Asif Nagar, Hyderabad, Telangand, 500028. .....PETITIONER AND

1. State Tax Officer-1 , Mehdipatnam-ll, Circle. Charminar Division, T.G. 2. The Assistant Commissioner., Mehdipatnam-ll Circle, Charminar Division, T.G 3. The Commissioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad 4. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of India 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 a) That the impugned Orders vide reference nos. 2D36O82411091 11 dated 27.08.2024 and 2D360824107366A dated 26.08.2024 and Show cause notices vide reference nos. 2D360524063326D dated 30.O5.2024 and 2D360522027416K dated 31 .O5.2022 cannot be sustained as the impugned Show cause notices and orders are unsigned i.e. were neither digitally signed nor verified through e-signature as envisaged/specified under rule 26(3) of CGST rules, 2017 and are to be set-aside or (b)That, alternatively the impugned orders passed solely on account that petitioner had not filed a reply cannot be sustained, hence, the matter is remitted back to the Proper Officer for re- adjudication. |.A.NO:1 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 suspend the operation of the Orders in Form GST DRC-07 vide reference nos' 2D36082411091'l 1 dated 27.08.2024 and 2D360824107366A daled 26.08.2024 issued by the 1st .and 2nd Respondent, for the financial year 2019-20 under the provisions of the Act. Counsel for the Petitioner : SRI JAI KISHAN SOLANKI Counsel for the Respondents : SRI SWAROOP OORILLA, LEARNED SPECTAL GOVT PLEADER F:OR STATE TAX The Court made the following COMMON ORDER I THE HON'BLE THE ACTING CHIEF WSTICE SUJOY PAUL AND THE HON'BLE SMT. WSTICE RENUKA YARA WRIT PETITION Nos.456O, 4600' 4611' 46a9,4790, 64L2.6424, 6486 and 6596 of 2o25 COMMON ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Learned counsel Sri Shaik Jeelani Basha, Sri Kailash Nath P.S.S., Sri S.Suri Babu, Sri Gadhamshetty Naga Gouri Shankar, Sri Kohir Bhaskar Reddy, Sri Jai Kishan Solanki and Ms.K.Prabhabati, Iearned counsel representing Sri A.V.Raghu Ram, for the petitioners and Sri Swaroop Oorilla, learned Special Government Pleader appearing for State Tax.

2. Regard being had to the similitude of the questions invoived, on the joint request of learned counsel for the parties, the matters are analogously heard and decided by this common ( \ order. t I l I i :, , i

3. Learned counsel for the petitioners and learned Special Government Pleader for State Tax submitted that since the impugned notice(s) and order(s) are unsigned, the same may be 2 set'aside in view of the common order passed in W.p.No.21lO1 of 2024 & brrtch, dated28.O2.2O2S. 4 Accordingly, the impugned notice(s) and order,,s) in these Writ Petittons are set aside. The consequeltial barrk attachment(r;), if any, shall also stand revoked. Liberty reserved to the respondents to issue fresh sL:ow cause notice(s)/ order(s) in accordance with law and, for undertaking this exercise alresh, the limitation will not be a [s.,11" for the respondents. 1S 5 The Writ Petitions are disposed of without exprr.rssing any oprnion on the merits of the case. No costs. Interlo<:utory applications, if any pending, shall also stal closed //TRUE COPY// SD/.N. S ASSISTANT REGI HARI TRAR I SECTION OFFICER Hyderabad.

1. The state Tax officer-1, Mehdipatnam-il, circre. charminar Division, T.G. 2. The Assistant commissioner, Mehdipatnam-[ circre, charminrar Division, T.G 3. The commissioner of state Tax, The state GST Department, rstate GST Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad 4. The Principar secretary, state of reiangana, Revenue lcrybepartnrent, 5. The Joint Corrrmissioner (ST), Nizamabad, Telangana. 6. The secretary, Union of rndia, Ministry of Financel North Brock, New Derhi - 7. The Chairman, Central B_oard of lndirect Taxes and Customs, Ministry of Finance, Department of Revenue, North Brock, centrar Secretari"t, ru!* o"rni - 100 00'1. S The secretan/, Department of Revenue (commerciar rax), secretariat, state 9' The secretarlr, Union of rndia,.I\4inistry of Finance, Department of Revenue, of Telangana at Hyderabad. 110 001. 15, Safdarjun,E Road, New Dethi _i 10b0 j , New Delhr. I I I To (*- F 7^-<- - - -{.&-*.*sx*--_ -r&.d -- - SA LS 1 0. The Assistant Commissioner (ST), General Bazaar; Market Street Hissamgunj, Secunderabad, Telangana.

11.The Assistint Commissioner (ST), Falehnagar Circle, Hyderabad Rural Division, Hyderabad. 'l 2. The Deputy Commissioner (ST) (STU-2)' Hyderabad (Rural) Division' Hyderabad. 1 3. The Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, State of Telangana at Hyderabad '

14.The Alsistant commissioner (ST), Malkajgiri-1 circle, Malkajgiri Division, Hyderabad, Telangana.

15. The Bank Managei, Union Bank of lndia Ltd., Chandrapuri Colony' L'B' Nagar u. 5ff Soia-3'fli3Xl?.'r roN so LAN Kr, Advocate top ucl 17.One CC to SRI SWAROOP OORILLA, LEARNED SPECIAL GOVT .' PLEADER FOR STATE TAX Advocate IOPUCI 18.One CC to SRI A.V.RAGHU RAM, Advocate (OPUC) 19.One CC to SRI SHAIKJEELANI BASHA, Advocate (OPUC) 20.OneCCtoSRIGADIPRAVEENKUMAR,DEPUTYSOLICITORGENERAL OF INDIA, Advocate (OPUCC)

21.One CC to SRI DOMINIC FERNANDES, Advocate (OPUC) 22.One CC to SRI P.S-S.KAILASH NATH, Advocate (OPUC) 23. One CC to SRI T.JASWANTH KUMAR, Advocate (OPUC) 24.One CC to SRI S.SURI BABU, Advocate (OPUC) 25.One CC to SRI GADHAMSETTY NAGA GOURI SHANKAR, Advocate (oPUC)

26.bne CC to SRI KOHIR BHASKAR REDDY, Advocate (OPUC) 27.OneCC to SRI A.V.RAGHU RAM, Advocate (OPUC) 28.Two CD CoPies o I I ) HIGH COURT ' DATED:1210312025 COMMON ORDER WP.NOS: 4560, 4600, 4611, 4689, 4790, 6412, 6429, 6486 AND 6596 0F 2025 =':= i r.E 3la rC q o $t IPB rM o ( * l',FS PAr c' DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS. pL- \ ,, l-4 B l,<" e/