Lotus lndustries v. 1. The Assistant Commissioner

Gounsel for the Respondent No.4: SRI G. VENKATESHVARLU, S.C. FOR CENTRAL GOVERNMENT WRIT PETITION NO: 8171 OF 2025 Between: M/s.Sri Sapthagiri Constructions, 4-7-268lP 1A/4, 301 , Hayathnagar, Reverrue Mandal, Hyderabad, Rangareddy, represented by its lvlanaging Partner, Sri B. Bheem Reddy. Venkateswara Arcade, Telangana- 501 505, ,,.PETITIONER AND 1 State Tax Officer (ST), Saroornagar Hyderabad. ll Circle, Saroornagar Division,

2. The State 01'Telangana, represented by its Principal Seoretary, Revenue Departmenl (C:ommercial Taxes), Telangana Secretariat, Hyderabad. Petition unde. Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be ...RESPONDENTS 3 pleased to issue a Writ or Order or4reampa rticylkarlcune in the nature of Writ of Mandamus setting aside the impugned showcause notice and Assessment Order passed by the first respondent in Form GST DRC - 07, in Reference No.2D3602250936067, vide DIN No.GST/36ABYFS7060H1ZH/2020-21, dated 28.O2.2O25, in raising a demand of tax of Rs.1,62,52,938/-, (CGST amounting to Rs.81,26,469/- + SGST amounting to Rs.81 ,26,469/-), and penalty of Rs.16,25,292l-, (CGST amounting to Rs.8,12,646/- + SGST amounting to Rs.8,12,6461), also fees of Rs.22,25O1-, (CGST amounting to Rs.11,125l- plus SGST amounting to Rs.'l'1,125l-), thus cumulative total being of Rs.1 ,79,00,4801, for the tax period 2O2O-21 , that have been uploaded in the GST 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 this Honorable Court and Honorable High Courts of Delhi, Bombay and Andhra Pradesh and without authority of law. lA 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 pending disposal of the Writ Petition grant stay of all further proceedings arising in pursuance of the impugned Assessment Order passed by the first respondent in Form GST DRC 07, in Reference No.2D3602250936067' vide DIN No.G5T/36A8YFS706OH'lZHi2O2O-21, dated 28.O2.2O25' for the tax period 2020- 2'l . Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRlT PETITION NO:8202 OF 2025 4 Between: M/s.Sri Venkata Sai Agencies, Rep. b 4/50/1 , Ramayampet, Medak, Telangan a-5 s Proprietor Sri Eni Shertty Bal Chander, 02101. ...PETITIONER AND

1. The State of Telangana, Rep. by the Principal Secretan/, Revenue (CT) Department, Secretariat, Hyderabad, Telangana.

2. The Assistant Commissioner (ST), Medak, Nizamabad Divisi,rn, Telangana. ..,RESPONDENTS Petition under Article 226 of the Constitution of India pr;aying 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 declaring the action of the 2nd respondent in passing the impugned order dated 30.12.2023 in DRC-07 vide GST No.36AAAHE0966FI1ZV for the year 2017-18 under the CGST and SGST Act, 2017 without signatures either manually, digitally or electronically as mandated under the CGST Act, 2017 and the Rules as being void, illegal, without jurisdiction, without auth'rrity of law apart from violative of Articles 14 and 19 of the Constitution of lndia and consequently set aside the same. lA 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 proceed ings pursuant to the impugrted order dated 30.12.2023 in DRC-07 vide GST No.36AAAHE0966R1ZV for the year 2017-18 under the CGST and SGST Act, 2017 passed by the 2nd respondt:nt. Counsel for the Petitioner: SRI RAYAPROULU S PRABHAKAR Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 8242 OF 2025 5 Between: M/s.Silver Products, Rep. by its Sri Ravi Upadhyay, # 19-2-201, Ramnaspura, Bahadurpura, Hyderabad ...PETITIONER AND

1. The State of Telangana, rep.by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana.

2. The Assistant Commissioner (ST), Lad Bazar, Charminar Division, Hyderabad' 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 particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in issuing the Attachment to Show Cause Notice in Form DRC 01 along with Form GST DRC 01 dated 14.11.2021 without signatures either manually, digitally or electronically as mandated under the CGST Act, 2017 and the Rules and in passing the impugned Revised Show Cause Notice dated 14J12.2023 along with its Summary of the Order in Form GST DRC-07 daled 14.12.2023 for the year 2017-18 under the CGST Act, 2017 without signatures either manually, digitally or electronically as mandated under the CGST Act, 2O17 as being void, illegal, without jurisdiction, without authority of law apart from violative of Articles 14 and 19 of the Constitution of lndia and consequently set aside the same. lA 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 pursuant to the Attachment to Show cause Notice in Form DRC 01 along with Form GST DRC 01 dated 14.11.2021 the impugned Revised Show Cause Notice dated 14J2.2023 along with its Summary of the order in Form GST DRC-07 dated 14.12.2023 for the year 2017-18 issued under the CGST Act, 2017 by the 2d respondent. Counsel for the Petitioner: SRI RAYAPROULU S PRABHAKAR 6 Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 8256 OF 2025 Between: Mis.Prime Villas Private Limited, Plot No-19, 3'd Prime House, Jayabheri Enclave, Gachibowli, Hyderabad - 500 032. Rep. by its Managing Director Mr.Krothapalli Venkateswara Rao ...PETITIONER AND

1. The Appellate Joint Commissioner of State Tax, Hyderabad tlural Division, Sth Floor, CT Complex, Nampally, Hyderabad

2. The Assistant Commissioner of State Tax, Hydernagar-ll C;ircle, Hyderabad Rural Division Hyderabad.

3. The State of Telangana, Rep. by its Principal Secretary', Revenue (CT) Department, Telangana Secretariat, Hyderabad. .. RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the Higlr Court may be pleased to issue Writ of Mandamus or any other appropriate '/Vrit or Order or Direction declaring: (1 ) the action of the 1't Respondent in not considering the c,:ntentions of the Petitioner raised in the Grounds of Appeal and passing Appeal Orders, dated 13.12.2024 in a summary manner, without even sig;nature of the 1st Respondent, as arbitrary, 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 20.02.2022 and passing the Order, dated 29.O4.2O24, the Summary of the Order in Form GST DRC-07. daled 29.O4.2024 and the Assessment Order, dated Nil, without any signature either physically or digitatly, is not valid in the eye of law; 7 (3) the action of the 2nd Respondent in not issuing Form DRC-01A before passing the Orders. as contemp{ated under Rule 142(1A) of the SGST/CGST/IGST Act 2017, arnounts to invalid; (4) the action of the 2nd Respondent in not generating verifiable DIN in the Notices and Orders, as not valid in the eye of law, and consequently set aside the Appeal Order, dated 13-12.2024 passed by the 1"t Respondent' and the Order, dated 29.04.2024, the Summary of the Order in Form GST DRC-07, dated 29.04.2024 and the Assessment Order, dated Nil passed by the 2nd Respondent, for the tax period 2018-19 under the SGST/CGST/IGST Acts 2017, as null and void. IA NO: 1 OF 2025 Petition under section 1 51 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 Appeal order, dated 13.12.2024 passed by the 1st Respondent; and the order, dated 29.o4.2024. the summary of the order in Form GST DRC-07, dated 29.04.2024 and the Assessment order, dated Nil passed by the 2d Respondent, for the tax period 2018-19 under the SGST/CGST/IGST 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 for the Respondents: SRI SWAROOP OORILLA" SPECIAL GOVERNMENT PLEADER WRIT PETITIO N NO:8 297 0F 2025 Between: M/s.NeotissPrivateLimited,Havingitsoffice-atPlotNo.g-14,Neotiss-Private iil"itdillii,rpui Viirag", ra-a pisrra?rvtaram, sangareddv,-Telangana.--50.23.07 R;;;;ilbd'bt its Aritroriseo Signitorv ou6ryrsi 6anesti S/o Dubbasi Pochaiah' aged +O years, Occupation: General Manager - Finance ...PETITIONER AND ' pii"iisrttA-olrLion, vavui tiustrat coriiplex, 8h Floor, 'B" Block' Abids' l.TheAssistantCommissioner(StateTax),Khairaf,abad-Somajiguda.Circle-lI' Hyderabad-500027. 8

2. The Commissioner of State Tax, CT Complex, Namtlally, Hyderabad Telangana-500 001 .

3. The State of Telangana, Rep. by its Principal Secretarv to Government Revenue Department (State Tax) Secretariat, Hyderabad - 500004 ...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, order, or direction, particularly one in thc) nature of a Writ of Mandamus or any other appropriate writ, declaring that the Show Cause Notice for the Year 2020-2021 issued by Respondent No.1 vide Reference No. 2D3611240132901, dated 13.11.2024, underSection 73 read with Rule 142(5)ot the TGST Act, and the Summary Audit Order issued under Section 73 read with Rule 142(5) of the TGST Act for the Year 2O2O-2O2'1 , dated 28.02.2025, issued by Respondent No.1 vide Reference No. 2D3602250885074, including the levy of interest under Section 50 and penalty under Section 122 of lhe,:IGST/SGST Act, 2017 ate unsigned, illegal, in violation of the principles of natural justice, without jurisdiction, contrdry to the provisions of the CGST/SGST Act, :,i017 and passed without the authority of law and consequently set aside the lmpugned Show Cause Notice and lmpugned Summary Audit Order and all other consequential proceedings initiated by the Respondents. lA 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 the recovery of the demand of Rs. 2,59,94,4921- as alleged n the lmpugned Show Cause Notice issued vide Reference No. 2D3611240132901 , dated 13.11.2024 and Impugned Summary Audit Order issued vidt,, Reference No. 2D36O2250885074, dated 28.02.2025 including the levy of interr,,st under Section 50 and penalty under Section 122 of the CGST/SGST Act.2017 . Counsel for the Petitioner: SRI MOHAMMED OMER FAROOQ Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 8314 OF 202s I Between: M/s. Neotiss Private Limited, l{aving its office at Plot No. 9-14, Neotiss_Private [ir"iteO. linapur Village, lda Pashahylaram, Sangareddy, Telangana -- 502307' neJieibnteO'Ov its AJthbrised Signatory Dubbasi Ganesh S/o Dubbasi Pochaiah, General Manager - Finance ageO +O years, -Occupation. ...PETITIONER AND

1. The Assistant Commissioner (State Tax), Khairatnb Punjagutta Division, Mayur Kushal Complex, 8"' Hyderabad-500027. ad-Somajiguda Circle-ll, Floor, B Block, Abids,

2. The Commissioner of State Tax CT Complex, Nampally, Hyderabad Telangana-500 001. The State of Telangana, Rep. by its Principal Secretary^ ^to 9ovemment nevenue Oepartmeni(State Tdx) S-ecretariat' Hyderabad - 500004 3 ...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 a writ, order, or direction, particulariy one in the nature of a writ of Mandamus or any other appropriate writ, declaring that the Show cause Notice for the Yeat 2O1g-2O20 issued by Respondent No.1 vide Reference No. 2D360524088636X, dated 31 .O5.2024, under section 73 0f CGST/SGST Act, 2017 the Assessment order issued under Section 73 0f GGST/SGST Act, 2017 for the Year 2O1g-2O20, dated 22.08.2024, issued by Respondent No.1 vide Reference No. 2D36082408',I807V, including the levy of interest under Section 50 andpenaltyunderSectionl22oftheCGST/SGSTAct,2olTareunsigned, illegal, in violation of the principles of natural justice, without jurisdiction, contrary to the provisions of the GST Acts, 2O17 and passed without the authority of law and consequently set aside the lmpugned Show Cause Notice' Assessment order and all other consequential proceedings including the Demand Notice dated 1 1.03.2025 initiated by the Respondents IANo| 10F 2025 10 Petition under Section 151 CPC praying that in the circum:;tances stated in the affidavit filed ln support of the petition, the High Court may be pleased to stay the recovery of the demand of Rs. 1 ,28,93,9421- as alleged ln the lmpugned Show Cause Notice issued vide Reference No. 2D360524C88636X, dated 31.O5.2024 and Assessment Order issued vide lleference No. 2D360824081807V dated 22.O8.2024 including the levy of interest under Section 50 and penalty under Section 122 of lhe CGST/SGST Act, 2017. Counsel for the Petitioner: SRI MOHAMMED OMER FAROOQ Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 8325 OF 2O2s Between M/s. S. V. Enterprises, Represented by Basuvathini Sushma, R/,:. Plot No. 5713, Araswathi Nagar Colony, Lothkunta, MedchaFMalkalgiri, Telangana-50001 5 ...PETITIONER AND

1. The Assistant Commissioner of State Taxes, Fateh Nagar, lyd erabad-Rural, Telangana.

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

3. State of Telangana, Rep. by its Principal Secretary (Rever rue) Department, Telangana, Secretariat Buildings, Hyderabad. . RESPONDENTS Petition under Article 226 of the Constitution of lndia pr.rying 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 rn thr: nature of a writ of mandamus declaring the Show Cause Notice in Form No. DR(.)-O1 bearing Ref No. 2D361121025980Q dated 14-1 1-2021 and its consequent Order under Form No. DRC-07 bearing Reference No. 2D360424095988L dated 3tl-04-2024 daled passed by the Respondent No.1 for the Financial yeat 2018-1') as being void, illegal, arbitrary without jurisdiction and non-est in the e,/e of law and consequently set aside the same. lA 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 tax pursuant to the Show cause Notice in Form No.DRC-01 bearing Ref No. Ref No. 2D361121O25980Q dated 14-11-2021 and its consequent Order under Form No. DRC-07 bearing No' 20360424}95988l dated 3o-o4-2o24 passed by the Respondent No. 1 for the Financial year 2O18-19. Counsel for the Petitioner: SRI KORIPEL MADHUSUDHAN REDDY Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER WRIT PETITIO N NO:8331 OF 2025 Between: M/s.Multi Fabs, 82, Survey No 712, Balanagar' SV-CIE, Rangareddy, Telangana - SOO OgZ represbnted by its-Managing Partner, Sri D.Prasad ...PETITIONER AND

1. Assistant commissioner (sT), Fateh Nagar circle, Hyderabad Rural Division, Hyderabad.

2. The state of Telangana, represented by its Principal .secretaryt Revenue Department (Commercial Taxes),Telangana secretanat' Hyoeraoao' ...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 or order or direction particularty one in the nature of writ of Mandamus setting aside the impugned show cause Notice and Assessment orderpassedbythefirstrespondentinFormGsTDRC.0T'inReference No.ZD3604240727g7x,dated2B.o4.2O24,inraisingademandoftaxof Rs.3,74,7O4t-, (CGST amounting to Rs.1,87,352/- + SGST amounting to Rs.1,87,352/.),alongwithaform.,Annexure'''forthetaxperiod2018.19,that have been uploaded in the GST portal without either physically nor digitally signedwhichiscontrarytotheRule26(3)oftheCGSTRules20lT,asillegal 12 ,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 this Hon'ble Court and Hon'ble High Courts r.rf Delhi, Bombay and Andhra Pradesh and without authority of law. lA NO: 1 OF 2025 Petition unde' Section 151 CPC praying that in the circumrstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pending disposal of the Writ Petition grant stay of all further prc ceedings arising in pursuance of the impugned Assessment Order passed by the first respondent in Form GST DRC -07, in Reference No.2D360424O72797X, datel28.Oa.2o2a. Along with a form "Annexure", vide ARN No.AD360522r123{684, dated 06.O1 .2022, for the tax period 2018-19. Counsel for the Petitioner: SR! S. SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 8340 OF 2025 Between: M/s. Neotiss Private Limited, Having its office at Plot No. 9-1,t,Neotiss Private Limited, lsnapur Village, lda Pashamylaram, Sangareddy,Telrrngana 502307. Represented by its Authorised Signatory Dubbasi Ganesh S/o Dubbasi Pochaiah.aged 40 years, Occupation: General Manager Finance ...PETITIONER AND

1. The Assistant Commissioner (State Tax), Khairatpbad-Son.rajiguda Circle-ll, Punjagutta Division, Mayur Kushal Complex 8"' Floor, B Block, Abids, Hydera ba d -500027 2. The Commrssioner of Telangana-500 001 . State Tax CT Complex, NamJ:ally, Hyderabad 3 The State of Telangana, Rep. by its Principal Secretary to Government Revenue Department (State Tax) Secretariat, Hyderabad 500004 .. RESPONDENTS Petition und-^r Article 226 of the Constitution of lndia pr;,rying that in the circumstances stated in the affidavit filed therewith, the High Court may be l3 pleased to issue a writ, order, or direction, particularly one in the natufe of a writ of Mandamus or my other appropriate writ, declaring that the show cause Notice for the Yeat 2O'lg-2O20 issued by Respondent No.1 vide Reference No' 2D36O524O670992, dated 3O.O5.2O24 under Section 73 of IGST Act the Assessment order issued under Section 73 0f IGST Act for the Year 2019-2020, dated 27.O8.2O24, issued by Respondent No.1 vide Reference No' 2D3608241089443, including the levy of interest under section 50 and penalty under section 122 of the CGST/SGST Acl,2017 are unsigned, illegal, in violation of the principles of natural justice, without jurisdiction. contrary to the provisions of the GST Acts, 2017 and passed without the authority of law and consequently set aside the lmpugned show cause Notice, Assessment order and all other consequential proceedings including the Demand Notice dated 11.03.2025 initiated by the ResPondents. tA 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 the recovery of the demand of Rs. 59;86,755/- as alleged in the lmpugned Show cause - Notice issued vide Reference No. 2D3605240670992 dated 30.05.2024 and Assessment order issued vide Reference No. 2D360824'1 089443 dated 2T.os.2o24includingthelevyofinterestunderSection50andpenaltyunder Section 122 of the CGST/SGST Act' 2017. Counsel for the Petitioner: SRI MOHAMMED OMER FAROOQ Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER WRIT PETITION NO:8 341 0F 2025 Between: M/s. Neotiss Private Limited, Having its office at Plot No. 9-14, Neotiss-Private iiliiitdol"riiipri'Virrug", idl eishatryaram'. sans.areddv, relansana. '-5o23.o7 R;;;il;H"bn iti AitnbriieO Ssniiory Dubbasi 6anesti S/o Dubbasi Pochaiah, General Manager - Finance ag6O aO years, -Occupation: ...PETITIONER AND t4 1 The Assistant Commissioner (State Tax), Khairat Punjagutta Division, Mayur Kushal Complex, 8 Hyderabad-500027. a bad-Sornajiguda Circle-l l, Floor, B Block, Abids,

2. The Commissioner of State Telangana-500 001 . Tax CT Complex, Namcally, Hyderabad

3. The State of Telangana, Rep. Revenue Department (State Tax) Se its Principal Secretary to Government cretariat, Hyderabad - 500004 ..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 a writ, order, or direction, particularly one in tho nature of a Writ of Mandamus or any other appropriate writ, declaring that the Show Cause Notice for the Year 2018-2019 issued by Respondent No.1 vide Reference No. 2D36O124O314211 dated 25.0'1 .2024, under Section 73 of CGSTiSGST Act, 2017 the Assessment Order issued under Section 73 of CGSTTSGST Act, 2017 for the Year 2018.2019, dated 29.04.2024, issued by Respondent No.1 vide Reference No. 2D360424077001 R, including the levy of interest under Section 50 and penalty under Section 122 of the CGST/SGST Act, 2017 are unsigned, illegal, in violation of the principles of natural justice, without jurisdiction, contrary to the provisions of the GST Acts, 2017 and passed without the authority of law and consequently set aside the lmpugned Show Cause Notice, Assessment Order and all other consequential proceedings including the Demand Notice dated 11.O3.2O2!t initiated by the Respondents. lA 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 b,: pleased to stay the recovery of the demand of Rs. 2,28,46,706/- as alleged n the lmpugned Show Cause Notice issued vide Reference No.ZD360'1 240314211 , dated 25.01 .2024 and Assessment Order issued vide lleference No. 2D360424O77 001R dated 29.O4.2024 including the levy of interest under Section 50 and penalty under Section 122 of the CGST/SGST Act,2017. Counsel for the Petitioner: SRI MOHAMMED OMER FAROOQ l5 Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER WRIT PETITIO N NO:8357 OF 2025 Between: M/s. Neotiss Private Limited, Having its office at Plot No. 9-14, Neotiss Private Limiteo, linapur Village, lda Pasha-mylaram,. Sangareddy,^Telangana -^5023.07 R;;;;"bd'uv its RJtnbrised Signatory Dubbasi Ganesh S/o Dubbasi Pochaiah, General Manager - Finance ageO +O years, -Occupation: ...PETITIONER AND

1. The Assistant Commissioner Punjagufta Division, MaYur Hyderabad-500027. (State Tax), Khairatabad-Somaj iguda Circle-ll, kushal Ccimplex, 8rn Floor, B Block. Abids,

2. The Commissioner of State Tax, CT Complex, Nampally, Hyderabad Telangana-500 001 .

3. The State of Telangana, Rep. Qy its Principal Secretary^ - ^to^ Revenue Departmeni(State Tdx) S-ecretariat' Hyderabad - 500004 Government ...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, order, or direction, particularly one in the nature of a writ of Mandamus or any other appropriate writ, declaring that the show cause Notice for the Year 20'19-2020 issued by Respondent No. 1 vide Reference No. 2D36O522O1O51 5T, dated 27.05.2022, under Section 73 of IGST Act' the Assessment order issued under section 73 0f IGST Act for the Year 2019'2020, dated 22.02.2023, issued by Respondent No'1 vide Reference No' 2D36O223O43102 3, including the levy of interest under Section 50 and penalty under Section 122 ol the CGST/SGST Act,2017 are unsigned, illegal, in violation of the principles of natural justice, without jurisdiction, contrary to the provisions of the GST Acts, 2017 and passed without the authority of law and consequently set aside the lmpugned Show cause Notice, Assessment order and all other consequential proceedings including the Demand Notice daled 11 03 '2025 initiated by the ResPondents. lA NO: 1 OF 2025 r6 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may b,e pleased to stay the recovery of the demand of Rs. 7,88,078.041- as alleged in the lmpugned Show Cause Notice issued vide Reference No. 2D36052i101051 5T, dated 27.05.2022 and Assessment Order issued vide Reference No. 2D360223O431O23 daled 22.02.2023 including the levy of interest under Section 50 and penalty underSection 122of the CGST/SGST Act,2017. Counsel for the Petitioner: SRI MOHAMMED OMER FAROOQ Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 8360 OF 2025 Between: M/s.Sri Anjaneya lndane Gramin Vitrak, D.No.51/E, Main Road, Nuthankal, Suryapet District, Telang ana-5O8221 , represented by its Proprietor Giridhar Reddy Teegala. ...PETITIONER AND

1. The State Tax Officer, Suryapet Circle, Suryapet Division, Terlangana-SO8221. 2. State of Telangana, Department of Revenue (C.T.), rep. by its Principal Secretary Secretariat, Hyderabad, Telangana. .,.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 a Writ, or Order or Direction particularly one in Lhe nature of Writ of Mandamus declaring the action of the 1't respondent in issuing the unsigned Attachment to Show Cause Notice in Form DRC 01 along with Form GST DRC 01 dated 15.05.2024 and in passing the impugned Attachment to GS Form DRC 07 dated 23.08.2024 along with Summary of the Order in Form GST DRC-07 dated 23.08.2024 both without signatures either manually, digitally or electronically as mandated under the CGST Act, 2017 and the Rules for the year 2019-20 without Document ldentification Number as being void, illegal, without jurisdiction, without t7 authority of law apart from violative of Articles 14 and 19 of the constitution of lndia and consequently set aside the same. lA 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 of all further proceedings in unsigned attachment to GST Form DRC 07 dated 23.08.2024 along with Summary of the Order in Form GST DRC-07 dated 23.08.2024 of the 1't respondent under the CGST Act, 2017 tot the year 2019-20 and to pass such other order or orders as deem fit and proper in the circumstances of the case as otherwise the petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI B. KRISHNA REDDY Gounsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER The Court made the following: COMMON ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.7482. 8171. 82O2. 8242. 8256. 8297,83L4, 8325, 8331 . 8340. 8341. 8357 and 836O of 2025 COMMON ORDER: (Per the Hon'ble the Acting Ctief Justice Suj,tg Paut) L,earned counsel Sri Jai Kishan Solanki, Sri S.Suri Babu, Sri Rayaprolu S Prabhakar, Sri Shaik Jeelani Basha, Sri Mohammecl Omer Farooq, Sri Koripel Madhusudhrm Reddy and Sri B.Krishr a Reddy, for the petitioners and Sri Swaroop Oorilla, Iearned 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, th,3 matters are analogousiy heard and decicled by this common order'.

3. Learned counsel for the petitioners and iearned Special Government Pleader for State Ta-x submitted that since the impugned notice(s) and order(s) are unsigned, the samr,: may be set aside in vierv of the common order passed jn W.P.No 211O1 of 2024 &, batch, dated 28 02.2025. 2

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 oI the case. No costs. Interlocutory applications, if any pending, shall also stand closed. To, //TRUE COPY// SD/.MOHD.tSMAIL DEPUW REGISTRAR ! SECTION OFFICER

1. The Assistant Commissioner, Jeedimetla-l Circl e 2. The Commissioner of State Tax, The State GST Dep?fnrcntr State GST -' Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad' 3. The Joint Secretary, Department of Revenue, Union of lndia, Ministry of yderabad Rural, T.G Finance, North Block, New Delhi-11000'l

4. The state Tax Officer (ST), Saroornagar - ll circle, Saroornagar Division, Hyderabad.

5. The Principal Secretary, Revenue Department (comrnercial Taxes), state of Telangana. Telangana Secretariat, Hyderabad

6. The Assistant Commissioner (ST), Medak, Nizamabad Division, Telangana' 7-TheAssistantCommissioner(ST),LadBazar,CharminarDivision' Hyderabad, Telangana

8. The Aooellate Joint commissioner of state Tax, Hyderabad Rural Division, 5th Floor, CT Complex, Nampally, Hyderabad.

9. The Assistant Commissioner of State Tax, HydemagarJl Circle, Hyderabad Rural Division, HYderabad. 1 0. The Assistant Commissioner Punjagutta Division, MaYur Hyderabad-500027. (State Tax). Khairatabad-Somaiiguda Circle-ll, Kushal Coriiplex, Btn Floor, "8" Block, Abids' i I I I I ; ,i l l9 '1 '1 .The Commissioner of State Tax, CT Complex, Nampirlly, Hyderabad Telangana-500 001 .

12.The Principal Secretary to Government Revenue Department (State Tax), State of Telangana, Secretariat, Hyderabad - 500004 1 3. The Assistant Commissioner of State Taxes, Fateh Nagar, Hyderabad-Rural, Telangana.

14. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

15.The State Tax Officer, Suryapet Circle, Suryapet Division, Telangana-508221.

16.One CC to SRI JAI KISHAN SOLANKI Advocate [OPUC] 17.Two CCs to SRI SWAROOP OORILLA, Special Government Pleader, High Court for the State of Telangana at Hyderabad. [OUTI

18.One CC to SRI c. VENKATESHVARLU, S.C. for Central Govemment TOPUCI

19.One CC to SRI S. SURI BABU, Advocate [OPUC] 20.One CC to SRI RAYAPROULU S PRABHAKAR, Advocate [OPUC] 21.One CC to SRI RAYAPROULU S PRABHAKAR, Advocate IOPUC] 22.One CC to SRI SHAIK JEELANI BASHA, Advocate IOPUC] 23.One CC to SRI MOHAMMED OMER FAROOQ, Advocate TOPUCI 24.One CC to SRI KORIPEL MADHUSUDHAN REDDY, Advocate [OPUC] 25.One CC to SRI B. KRISHNA REDDY, Advocate [OPUC] 26.Two CD Copies MP LS 20 HIGH COURT DATED:2710312025 ( I o \,. riiS Z C: .\+ t :o COMMON ORDER W. P. Nos. 7 482, 817 1, 8202, 8242, 8256, g2gl, 931 4, 8325,8331,8340, 8341,8357 and 9360 of 2O2S ') ) DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS I d\U 'j 1',, --il i?"