High Court · 2025

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 writ of Mandamus or any other appropriate writ or order or Direction declaring. ('l ) the action of the 1 st Respondent in not considering the contentions of the Petitioner raised in the Grounds of Appeal and passing Appeal orders, dated 15.01.2025 in a summary manner, without even signature of the '1st Respondent, as irbitrary, contrary to the provisions of the SGST/CGST/IGST Act 2017 and not valid in the eye of law, in violation of Principles of Natural Justice and Rule of Law, (2) the action of the 2nd Respondent in issuing show cause Notice, dated 29.01 .2024 and passing the Order, dated 01.05.2024, and the Summary of the Order in Form GST DRC-07, dated 01.05.2024, without any signature either physically or digitally, is not valid in the eye of law, (3) the action of the 2nd Respond,:nt in not issuing Form DRC-01A befor,: pasr;ing the Orders, as contemplated unc er Rule 142(1A) of the SGST/CGST/IG{iT Ac1 2017 , amounts to invalid, (4) the aclion of the 2nd Respondent in not generating.'.,erifiable DIN in the Notices and Ord().s, as not valid in the eye of law, and c:nsequently set aside the Appeal Order, rlated 15.01 .2025 passed by the 1st llespordent, and the Order, dated 01.O5.2024, the Summary of the Order-in Fornr GST DRC-07, dated 01 .O5.2024 and Pro;eedings dated 30.04.2024 passed by the 2rrd Respdndent, for the tax pelod 2018-19 under the SGST/CGST/IGST ArIs 2017, as null and void and pass such other Order or Orders, as the Hon'ble Court m.ry deem fit and proper, in the ,:ircunrstance of the case. (5) the 1st Respondent does not have power to remand ttre appeal as per Sub-Section (11) ol Sect on 107 of the CGST/SGST Acts 2C'l 7 lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumst;tnces stated in the affidavit filed in support of the petition, the High Cour. may be pleased to Suspend the Ooerati:n of the Appeal Order, dated 15.01.2025 par,;sed by the lst Respondent; and the t)rder, dated 01 .O5.2O24, the Summary of the Order in Form GST DRC-07, dated r)1 .O5.2024 and Proceedings dated 30.0,+.2O2t. passed by the 2nd Respondent, for the tax period 2018-19 under the SGST/COST/IGST Acts 2017, pending dispos,al of the above Writ Petition, as otherwise, th,r Petitioner will be put to severe loss and hardship. Counsel for the Petilioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax +5;r*. W.P.NO: 7462 OF 2025 Between: M/s. Sudhakara Prasad Vemulapalli, Wing-1, 4th Floor, Cybergateway, Hitechcity, Madhapur, Hyderabad-81. Rep. by its Proprietor Mr.Sudhakara Prasad Vemulapalli aged 64 years ...pETrroNER AND

1. The Assistant Commissioner (ST), Madhapur-6 Circle, Hyderabad. 2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad.

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

4. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, lVlinistry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001' ...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 pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring. (1 ) the action of the 1st Respondent in passing the Order, dated 24.02.2025, the Summary of the Order in Form GST DRC-07, dated 24.02.2025 and the Proceedings, dated Nil levying SGST/CGST, lnterest and Penalty, for the tax penod 2020-21 under the SGSTiCGST Act 2017, without any signature of the Officer concerned either physical or digital in the Order, dated

24.02.2025, Summary of the Order, daled 24.02.2025 and Show Cause Notice in Form GST DRC-01 ad Attachment to DRC-01, dated 08.1 1 .2024, are not valid in the eye of law (2) the action of the 1st Respondent in passing the Orders, without even issuing Form GST DRC-01A as contemplated under Rule 142(1A) of the SGST/CGST Rules 2017, is contrary to the provisions of the Acts (3) the action of the 1st Respondent in issuing Notices and passing the Orders, without generating DIN in the Notices and Orders as per Circular No.12814712019-GST, dated 23.12.2019 and.as per W.P.No.32O ot 2022, dated 18.07.2022 of the Hon'ble Supreme Court, are not valid and consequently set aside the Order, dated 24.02.2025, the Summary of the Order in Form GST DRC-07, daled 24.02.2025 and Proceedings, dated Nil passed by the 1st Respondent as null and void. lA NO: 1 OF 2025 Petition ulder iiection 151 CPC praying that in the circumstz nces stated in the affidavit file{l in s;upport of the petition, the High Court may re pleased to Suspend the Operation of the Order, dated 24.02.2025, the Summa'y of the Order in Form GST DRC-07, dated 24.02.2025 and the Proceedings, daied Nil passed by the 1st Resgrondeot, for the tax period 2O2O-21 under the SCST/CGST Act 2017, pending dlsposa of the above Writ Petition, as otherwrse, the Petitioner will be put to severe loss irrrd hardship. Counsel for the Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, D,y. Gounsel for the Respondent No.4: SRI DOMINIC FERNANDES, SC FOR CBIC SOLICITOR GENERAL OF I],IDIA The Court made the f,rllowing: COMMON ORDER 7 t I THE IION'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. WSTICE R,ENUKA YARA MIT PETITION Nos.7276 atd7462 of 2025 COMMON ORDER: (Per the Hon'ble the ActirLg Chief Justice Sujog Paul) Sri Shaik Jeelani Basha, learned counsel 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 involved, on the joint request of learned counsel for the parties, the matters are analogously heard and decided by this common order'

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 set aside in view of the common order passed in W.P.No.211O1 of 2024 & batch, dated 28.02.2025.

4. Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. Liberty is reserved to the respondents to issue fresh show cause notice(s)/ order(s) in accordance with law 2 and, for underrtak.ng this exercise afresh, the limitation v ill not be a hurdle for the resPondents

5. The Writ Petitions are disposed of without expressing any opinion on the me rits of the case. No costs' Interlo,:utor1' applications, if aly pending, shall a lso stard closed. To //TRUE COPY// p Er SD/-N. SRIHARI U1'( REGISTRAR !="r',o* oFFtcER I .J Division, llYderabad. Hvderabad, Stz te of Telanqana. Hvderabed, St.rte of Telanqana. sin ff,i.ir, Ci Comptex' Nampallv' Hyd-erabad-

1. The Aopellate Joint commissioner of State Tax, Hyderabad Ru'al Division, ' 2. iil'ffiiltrnt conimlsiion"i-ot 5iat6 Tax, Balanagar, Hyderab,ad Rural 3. The Principal Secretary, Revenue (CT) Department' Telanganz Secretariat' 4. Tfr; A;;t-,ijnj't;,1r.*i.iion-"i 1511, rr4qolapur-6 circle' Hvderat ad' s. iiie Crincipal Secretary, R",ein,6 tcr) Department' Telangan:' Secretariat' 6. i#H;;'i;;:'ii"i";;ij;Ei", Mlnitt|.v of Finance' North Block New Delhi - z. ih; b"nli-an, Centrat Board of lndirecl Taxes and customs, t,rlinistry of _ .. . ' iffi;;; D;;;,ft;;i;iR*e*e' r'lottn Block, central Secretzrriat' New Delhi 8. d;CC io SRI SHAIK JEELANI BASHA, Advocate [OPUC] - 9. 5;; 6c i; 5Ri swAHooF-obniu, speciar GovlPleader fc r State Tax ro.b"rl"?i ro SRt ,3ADt PRAVEEN KUMAR, Dv. sollclroR GENERAL oF r r . ir'n?'ib-ro3-ir roMlNlc FERNANDES, sc FoR cBlc [oPUt)] 12.1wo CD rlopies rNDIA toPUCl - 100 001 . 110 001 . roPUCl PSK. LS W HIGH COURT DATED:0710412025 COMMON ORDER WP.Nos.7276 AND 7 a+ P *

4.1 o 1E L4 Er =$& oI2 s<a ,lc H$\+ * DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS 1 ,aI,\\ \ \rA