The High Court · 2025

petition under Section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to -' 4 Suspend the C)peraticn of the Order, dated 21 .08.2024, the S.rmmary of the Order in Form ()Sl. DRC_07, dated 21 .08.2024 and the proceredings, 21 08'2024' pass:d b7 the lst Respondent, for the tax period 2o1J-2ounder the IGST CGST/SGSr Ac;ts 20'17, pending disposar of the above writ petition. as otherwise, the petition,:r will be put to severe loss and hardship. Counsel for the p,:titic,ner : SRI SHAIK JEELANI BASHA Counsel for the Rr>spondent No.1&2:SRI SWAROO' OORILLA,SpI_.Gp FOR ST Counsel for the Respondent No.3 : S-Rl pULIMAMIDI SC FOR CENTRAL GOVT. SHASHIDHA* REDDy. Counsel for the Resporrdent No.5:SRl DOMINIC FERNANDES , Sr.SC FOR CBIC W.P.No.383 00F 2C25 Between: Hiilslfl::I#5r;,',:l;',';s6,:;,on8,l ,,,offiJlx?flJo,,,;:;,:,Bir3:?,,Tfl:flff,i1r; AND 1

2. Assistant Commissioner (ST), Ferozguda Circle, Hyderabad. I:;i,lfi i:""illiif ,3i"1;i?B,i""g:iTiJJ:."5's?F&f :i,fi ffl";ff ;::,," .PETITIONER ...RESPONDENTS Petition under Artir;re 226 0f the constitution of rndia praying that in the circumstances statec rn the affidavit fired therewith, the High court may be pleased to issue a w-it cr order or direction particurarry one in the nature of writ of Mandamus setting asice the impugned Assessment order passed ry the first respondent in Form OST DRC _ 07, in Reference No.2D3608240496425, dated 16'08'2024' vide DrN No (isr/36AAB Cp2544E1ZQr20/2, in raising a (Jemand of tax of Rs.19,l5,40,,/, (lcisr amounting to Rs.1,56,559/- .GST amrrunting to Rs.8,79,42'1l- SGST amo.,nting to Rs.8,79, 421t_), for the tax period 20. 9-20, that have been uploaded in the GST portal without either physically nor digitaily signed which is contrrry to the Rule 26 (3) of the CGST Rules 2017 as illegal ,arbitrary, ab initio voil, cx)ntrary to the provisions of CGST Act and Rr.rles, 2017 - 5 and rcsr Act and Rures, 2017, contrary to the raw raid down by the judicial pronouncement of this Honble Court and Honble High Courts of Delhi' Bombay and Andhra Pradesh and without authority of law' IA 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 ali further proceedings arising in pursuance of the impugned Assessment Order passed by the first respondent inFormGSTDRC-07,inReferenceNoZD360B240496425'dated'16'08.2024' the tax period 2019-20' vide DIN No.GST/36AABCP2544E1ZQ]2O]2'for Counsel for the Petitioner : SRI S'SURI BABU Counsel for the Respondents :SRl SWAROOP OORILLA' SPL'G'P for State Tax W.P.N o.3886 OF 2025 Between: Ivl/s.Pansea Pharma Limited' 8-2g}l1' C.o.utn3gr-|f1gar Ferozquda' Rangareddv' its-Managing o'lrector' SriP' Venkatanarasa Telangana- 500 011' Raju. '"p'"t?ni"i"6y ...PETITIONER AND

2. Assistant Commissioner (ST)' Ferozguda Circle' Hyderabad' rhestateof reransana,rqP,'iT.Ttf $i,{J:'":|.S"??Sl;:i'itifl"'t.}ffi Department (Commerctat t n'" ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleasedtoissueaWritororderordirectionparticularlyoneinthenatureofWrit of Mandamus setting aside the impugned Assessment Order passed by the first respondent in Form GST DRC - 07' in Reference No'2D361223046457E' vide DIN No.GST/36AABCP2544E 1zQl18' dated 23'12'2023' in raising a demand of tax of Rs.6,10,766/-, (CGST amounting to Rs 3'05'383/- SGST amounting to Rs.3,05,383/-), for the tax period 2017-18' that have been uploaded in the GST -Z portar without eith€r ph/sicary nor digitary signed which is contrary ro the Rure 26 (3) of the CGST Flules 2017, as illegal ,arbitrary, ab initio void, c()ntrary to the provisions of cGS, Atl and Rures, 2017 and rGST Act and Rures, 2017, contrary to the raw raid do run try the judiciar pronouncement of this Honbre court and Honbre High court:; of )erhi, Bombay and Andhra pradesh ancl without authority of law. 6 IA NO :1 oF 2025 Petition unde'S'';tion '151 CPC praying that in the circumstanles stated in the affidavit fired in support of the petition, the High court may ber preased to pending disposar of the writ petition grant stay of a, further proceecrings arising in pursuance of the imptrgned Assessment order passed by the firsi respondent in Form GST DRO __ 07, in Reference No.ZD361223O464S1E, vide DIN No' GST/36AA BCp 25 4 41 1 ZQl'l 8, dated 23. 1 2.2023,fo r the tax pe rioo 20 1 t - 1 si. Counsel for the peti.:ionerr : SRI S.SURI BABU Counsel for the Resg:ondents :SRl SWAROOP OORILLA, SpL.c.p for 51s1" T"* W.P.No.4021 OF 2O2:i Between: l\rlls Pangea f^laqma t_im.t,:d, B_2gOl1 , Gaoutham Nar I:ji.n,n"- soo or i, ie[risenteo i,v'it.-ia"J"i6i',ld.6Y,.3kif,.S;nf ir":?:fl,?{:,.Xlr; AND ...PETITIONER 1 z. Assistant Comrrissicner (ST), Ferozguda Circle, Hyderabad. 5:;ifi l:fl '[?til]fl BIt?;i?o,',""5:f5,'Jr:""Id:.J[1,,?:[.ft.;fl",,.ff ",i,," ...RESPONDENTS Petition under t,rticlr: 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High couri may be pleased to issue a Wrir or (Jrder or direction particularly one in the nature of writ of Mandamus setting irside, the impugned Assessment Order passed by the first respondent in Form GST I)RC - 07, in Reference No.2D360424058264E dated r-q-EZ!r:q <-:!-i : r,tIt .'ilil r 9, - l/ .t- 7

25.04.2024, vide DIN No'GST/36AAB CP2544E1ZQI19 dated 20'04'2024' tn (CGST amounting to Rs 5'54'918/- raising a demand of tax of Rs'1'1 '09'8361' plus SGST amounting to Rs 5'54'918/-)' for the tax period 2018-19' 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 Hon,bre court and Hon,bre High courts of Derhi, Bombay and Andhra Pradesh and without authority of law' IA NO: 10F 2025 Petition the affidavit fi pending disPo in pursuance in Form GST vide DIN No. 201 B-19 under Section 151 CPC praying that in the circumstances stated in led in support of the petition' the High Court may be pleased to sal of the Writ Petition grant stay of all further proceedings arising of the impugned Assessment Order passed by the first respondent DRC - 07, in Reference No 2D360424058264E daled 2504'2024' GST/36AABCP 2544E1ZOI1S dated 20 04'2024' lor lhe tax period Counsel for the Petitioner : SRI S'SURi BABU Counsel for the Respondents :SRl SWAROOP OORILLA' SPL'G'P for State Tax W.P.N o.8628 o F 2025 Between: SAI KRIS H.No.3-26 HNAF-ERILIZERg+T.e-er?t%1333Y.il'^,i"1",t:'fit"JnlJ,x"l3'[ox3:"'' , Main Road' sirpur I own - cu+zrr ' rJrrl r \ur Lq - ' ...pETlTtoNER AND 1 The Assistant Commissioner (State Tax)' Asifabad Circle' H No l9-27' 1st i foi Vffi; ;l,fC; ; ; &' N;,)-r'ri&"' e ii o s e' Ivl a n ch e ri a I - 50 4208' 2. The Commissioner of State Tax' State of Telanoana Commercial taxes ' ;;; pH,' ili' J"6;4, oppi!'itJ c ai<] niehiu' n' N am p"a ttv' Hvde rabad' 3. The State of Telang-ana' Represented by its Principle Secretary to " eore-ilent' Revenue-CiD, Secietariat' Hyderabad ...RESPONDENTS -tr petition r- ndr.' Articre 226 0f the constitution of India pr.rying that in the the affidavit fired therewith, the Hish court may be ;""J;,i:.::,lilJ" d recton, decarng ,," :.,:JJI'.:T;:: ::ilH: Z!_!oi!,,i,,o,";:,i*.: 2D360622006424e. a| S cN, n c ud ns ., *, o,i"Ji::;H "1::::;:l:: ;: ffi:jn:ij:1"",1: no. 2D36082410.285C I by The Assistant Commissir (sr), unde,r Section 73 of the TGST and c(iSl ori ,nr, ;;^'-..::"l"trssroner tax is as ro,ows rotar rax Rs 3,e ,,4ir0r ?.':li [iH:i and beside teav/ cr interest under secrion rr:n:TJ;tir;::.r:::,:" prescribed under sectio rnanca yea, 2,1s 20;l.Jil":l :::J :::#'::l:""J,:,;:.1"j ,:: contemprated undr;r Rure 1421A of the Rures zorz iitnort signaturr-. of the officer concerned in the, zrll ccns orders passed ir pursuance of Ihe said SCN' incruding Form GST ooauo'un"u' -07 by the 1st Respondenr even granting suff cien opportunity of being ,*. ,:',iJ'[:;::]::i#:; contrary to the prrrvisirlns of the CGST/SGST Act Articre 14, 19 2 g, ir1 ?nd 265of constitution of rndiz the S CN dated 02- )6 _i/t) 22 a nd a, conseqr.r,,r, the said SCN, inclurling trorm GST DRC_07 as illegal null and void. IANo: 10F 2025 2017 and contrary to the jlorlrl::t,:l]::::::: :;'0"'decrared :; "rl Petition under Section 151 CpC praying that in the circumstances stated in the affidavit fired in supr'.rt of the petition, the High court may be pre:rsed to stay arr further proceeding s inr;ruding any recovery, pursuant to the show cause Notice dated 31-05-2024 vice re'erence no. ZD36o524o7.r0g5F, a, consequentiar orders passed in pursuance of rhe Show cause Notice dated 02-06-20 22 vidt>reference no' 2D36062200642r Q, a Ir consequentiar orders passed in pursuance of the said SCN' including Form GS'l' DRc-o2 order passed dated 2s-08-2024 vidr; reference no ZD360824102B5Cr bv The Assistant commissioner (ST), under Section 73 0f the TGST and .GST Act 2017. The summary of under decrared tax is as forows. Total Tax Rs.3,9'1 ,42il ,CGST Rs.1,95,713l_ and SGST Rs.1,95,713r-), penatty and beside reavy ol rnk:rest under section 50 0f the CGST Act, 2017 as W-yl 9 prescribed under section 73(9) of CGST Act, 2017ITGST Acl'2O17 ' for the financial yeat 2019-2020 pending disposal of writ petition' Counsel for the Petitioner : SRI UPADHYAY RAGHAVENDER CounselfortheRespondents:SRISWAROOPOORILLA'SPL'G'PforStateTax W.P.No.90 30 0F 2025 Between: tVI/s.Suprav Agritech, rep. by itsPartner' Jagabattula Sai Svamala' Santhi' sv.No.4o2, Behind Bangarr.",i, i"tn'pi", xatiitiii Village' Ivlanoharabad Mandal' M'edak Dist.,Telangana-502001 . ...PETITIONER AND 1 . The State of Telangana, rep by the Prhcipal Secretary' Revenue (CT) Department, Secreiariat, Hyderabad' I elangana'

2. The Assistant Commissioner (ST) (FAC)' Medak Circle' Nizamabad Divn.,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 31.05.2024 and in passing the impugned Attachment to GST Form DRC O7 dated 30.08.20 24 along with Summary of the Order in Form GST DRC-07 dated 30.08.2024 for the year 2O1g-20 both are without signatures either manually' digitally or electronically as mandated under the CGST Act' 2017 as illegal' being void,withoutjurisdiction,withoutauthorityoflawapartfromviolativeofArticlesl4 and 19 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 grant stay of all further proceedings pursuant to the issuing of the attachment along with Form GST DRC 01 dated 31 .o5.2024 and the Attachment to GST Form l0 DRC 07 dated 31.0i3 2024 arong with summary of the order in Form GST DRC_ 07 dated 30.08.:,.024 by the 2nd respondent under the CGST Ar;t, 2017 for Ihe year 2019-20. Counsel for the tretitroner : SRI K.LAXMA REODY counser for the Flespondents :sRr swARoop ooRrLLA, SpL.c.p for state Tax W.P.No .9045 oF .202s Between: jr"t. gakers arrd Confectioners, Rep by its Sok f;^rnOV noor, frot no.sz, ai,Gi,;iJwnship, ,"iiri-ngrfir;riryl"_:ffij[TJ!.JT#{,,y:nig,","o AND ...PETITIONER t.

2. 3 4 The Asst. c.m;'1 s.,on".. (ST), Madhapur 6 circre, tVradhapur Division, T.G The Commission,lr of State co m m iss io n : r txii.; , N;;,.p:il Jffi :ffffil Bf; sgxfl "J}1 3,11[? oo., ffi;l;i:;i:I"rii],.gail? Rep bv its Principarsecretary, Revenue (cr) Union of lndirr, Th16uqh .J.;, Frnance, Nor h ebck,-rvew Jt"?n::{?tffiioepartment of Revenue, Ministry of ...RESPONDENTS petition unde r A rticre 226 0f the constitution of rndia prayinr; that in the circumstances stated irr the affidavit filed therewith, the High Cr.rurt may be pleased to issue r'4 rit cf J\4andamus or any other appropriate writ, or order or direction declarinE. --hat the impugned order vide reference No. 2D361223047703K iated 24 12.2023 and Show cause notice vide reference No. 2D360622032851'r c atec 06.06.2022 cannot be sustained as the impugned order and Show cause nolice :rre unsigned i.e. was neither digitary signed nor verified through e-signature ,ls r:,visaged/specified under rure 26(3) of cGST rures, 2017 and are to be set-asiie. lA NO: 2 oF 2025 Petition under Section 151 cPc praying that in the circumstanc.s stated in the affidavit fired in ;upoort of the petition, the High court may be preased to direct the 1st ResponJent to rift the bank attachments made pursuant to operation qzF*=7 - *), -, ,4-< ./ :. ,,' : l, 11 ofFormGSTDRC-'I3videRefNo01/GSTArreart2o24-25daled3012'2024as otherwise, the Petitio -er will be put to severe loss and hardship' IA NO: 10F 2025 PetitionunderSectionl5lCPcprayingthatinthecircumstancesstatedin theaffidavitfiledinsupportofthepetition'theHighCourtmaybepleasedto suspend the operation of the Order in Form GST DRC-07 vide reference No' 2D360424o820778 dated 29.o4.2024 issued by the ,1St Respondent, passed for the tax period 2O1B-19 under the provisions of the Act' Gounsel for the Petitioner : SRI JAI KISHAN SOLANKI Counsel for the Respondent No'lto3:SRl SWAROOP OORILLA'SpI'GP for State Tax Counsel for the Respondent No'4 : SRI GADI PRAVIEN KUMAR' DY.SOL.GENERAL W.P.No.9 046 oF 2025 Between: $//s.Sri Datha Sai Filling Station' rep' by- .its Proprietor Sri Chidire Shankar' 5i]r'ri zig] tjz zd;"a t, z\sii, nangatilpet''Medak Dist Telangana' ...PETITIONER AND 1 2 The State of Telanqana, rep.by the Prhcipal Secretary' Revenue (CT) Department. Secrelariat, Hyderabad' I elangana' The Assistant Commissioner (ST), Medak' Nizamabad Divn '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 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 01 .06.2022 and in passing the impugned Attachment to GST Form DRC 07 dated 29.O4.2024 alongwith Summary of the Order in Form GST DRC-07 dated 29.o4.2024fortheyear2ols.lgbotharewithoutSignatureseithermanually, digitally or electronically as mandated under the CGST Act' 2O17 as illegal' being _/ -, void, without ju'isdiction, without authority of raw apart from vioratir,,e of Articres 14 and 19 0f the constirution of rndia and consequenfly set aside the r;ame. 12 lA NO: 1 oF 2025 Petition un,rer Ijection '151 cpc praying that in the circumst,nces stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of ali 'urtler proceedings pursuant to the issuing of rhe attachment arong with Form cST r)RC 01 dated 0'1 .06.2o22and the Attachmert to GST Form DRC 07 dated 29 04 i'024 arong with summary of the order in Form GST DRc- 07 dated 29'042024 rry the 2nd respondent under the GGST Ac., 2017 for the year 20 l B-1 9. Counsel for the petiticner : SRI K.LAXMA REDDY counser for the R.spondents :sRr swARoop ooRrLLA, SpL.G.p for state Tax W.P.No.9 049 oF 2t)25 Between: Mlli"?fl :1il'iuy,y,1L:.2ffi ,W""#;f ",153i1.,:ft?fl ;:,.iisf l:,%ilffi?,sT,S'X AND 1 2 J PETITIONER t-:l ffi il: ?..|"JJ"t : ), L/v a ra n s a I U rb a n - I c i rc r e, H ), d e ra bad I[?f B:J', lilJ The State of l elanqana. Re becrelariat, H lderiibad. i"l8:f,'JFll1,1"J: j#,8*"r.f, jf, fl;#,35,i?#fi l,?:.*";f g::;?1i,"6t".1 rpresented by its Principal Secretary, /Revenue), ..RESPONDENTS Petition unde' Art cre 226 0f the constitution of rndia praying that in the circumstances stateC ir the affidavit filed therewith, the High Co.rrt may be pleased to issue an app ropriate writ or direction, more particularly one in the nature of writ of M anda mus, decraring the impugned order dated 17togt2o24 passed by the 1st rer;po'rcent in ref. No. 2D360g2405g123D for the firranciar year 4#r. :,.r-j;. ./ - a, 'r ir. ."t1 :t., 2O1g-20 as illegal' justice. IA NO:1O F 2025 unjustified besides being violative of principles of natural 13 Petition under Secti the affidavit filed in suPPo all further Proceedings Pu by the 1 st resPondent in r during the PendencY of th on 151 CPC praying that in the circumstances stated in rt of the petition, the High Court may be pleased to stay rsuant to the impugned order dated 17lOBl2O24 passed ef No. ZD360B 24OS}123O for the financial yeat 2O19-2O e above writ Petition' Counsel for the Petitioner : SRI B'SRINIVAS Counsel for the Respondent No'1to3:SRl SWAROOP OORILLA' SPL'G'P for State Tax Counsel for the ResPondent No'4 : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL W.P.N o.90 56 0F 2025 Between: M/s. Yallanki Venkateswar 507166. #:Fl",lyi:i.[1"3,fJ3;:3]"'Xi'?'"31''ii:'i'#R{:"i"Ji'"Ul;u"- .,.PETITIONER AND I 2 3 lHii:t'ffi fi ffi {'fl"s:?::[*H.fi*u'tH's!:i"i".v"'F1}n1L?}li'"ils8 rhe state qf-1el"n9?iy: I"t..:[tA:I#[:'3,?::f:'fI?Y# *?3.",u.?il'"nt' ffi lffi The Union of rndia, rep.-by its secretary (Finance), Ministry of Finance, North Block, New Delhi -1 100U1 ' BBg3lT"i l]in' "' '[[:,1?I] ..,RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith'theHighCourtmaybe pleased to issue an appropriate Writ' Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Order in Form GST DRC-07 passed by the First Respondent vide Ref/Order NO' 2D3612230712661' I4 dated 3o-12-2t23 for the Fy 2017-18 (Jury,2017 to March, 2018) under the GST Acts' 2Cr 7' trursuant to an invarid Show cause Notice which does not contain electro,tically generate DIN and does not not contain anv Sisnature/Disital Sisnature, and which *r"-.;;^;.:,:^:.:": arrord n g oppor u n r 7 "' ;::Ji ;::ffi lJT,,il;: J"r,::] ::T:,"::i:: arbitrary, capric ous vjolative of the principles of natural justicr,r, violative of S. 75@) ot the GST Ar:ts' 20 17' based on assumptions and presumptions without any basis or materi:rl, and illegal and consequenry set aside the same. IA NO:1OF 202!i petition under Sec j:o; ::fr?:l::r:i ;,:"":ffi J,fi:"::::j .,: the arr dav t r "d,,,,p grant stay of all fudher pursuant to the irnpulln".'J:-H:]t;J",l|t#r"overv of ta>, and interest, DRC-07 passed by the First Respondent vid-^ Ref./order NO. 2D360424061 , rro,lroro,t"' the F.y. 2018-.re (Apri, 20.r8 to March, 201e) under;::";iil: Counsel for the pr-,titic,ner : SRI G.NARENDRA CHETTY counser for the Respon(rents No.1&2:sRr swAROOp ooRrLLA, SpL.G.t, for State Tax Counsel for the Re,spondent No.3 : SRI_GADI PRAVEEN KUMAR, DY.SOL.GENERAL W.P No.9 069 0 F 2(t2S Between: t'5Jli}:iqi:#*Liit[r]:isei}**t{.Hff il5,:^n,,nf AND ^,";3:r,$j"."*,i,i: ...PETITIONER

1. The Assistant Commissioner, Nacharam N 2 Circle, Malka.igiri Division, T.G The Commissioner of State Tax, Ihe State GST Department, Srate cST Uommissioner Oflir;e. Nampailv, oppliiEriirii Ei5i"" Hyderarrad 3. The State of Telanl;ana, Rep. by its Principal Secretary. Revenue (CT) Department, F yderabad.

4. Union of lndia Thnrugh Joint Secretary, Department of Revenue, tvlinistry of Finance, Nortlr Blc:k, New Delhi-1 10001 .-qqr " " .:t'f 1\-:q:',/ ;-1 . 15 ...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 pleasedtoissueWritofMandamusoranyotherappropriatewrit,ororderor direction declaring the impugned Order vide reference no' 2D360225078363C dated 25.02.2025 and Show cause notice vide reference no' 2D361124031268tv1 dated 26.'1 1.2024 cannot he sustained as the Show cause 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. 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 suspend the operation of the Order in Form GST DRC-07 vide reference no' 2D36o225078363C dated 25 02'2025 issued by the et Respondent' passed for the tax period 2O2O-2l under the provisions of the Act' and pass such other order or orders as this Honbre High court may deem fit and proper in the circumstances ofthecaseaSotheMise,thePetitionerwillbeputtoseverelossandhardship. Counsel for the Petitioner : SRI JAI KISHAN SOLANKT counsel for the Respondent No.1to3 :sRr swARoop ooRrLLA spL.G.P for State Tax Counsel for the Respondent No'4 : SRI GADI-PRAVf EN KUMAR' DY.SOL'GENERAL W.P.No.90 73 0F 2025 Between: lvl/s Nexus Trading, 2'47, Geelha Nagar, Malkajigir' Medchal Malkaiqiri' Telangana' Reo bv its Authorized signr[o;'I\a'r.livbnt<ata ivt"uiati Krishna. S/o N.L.Narsimham, aoed bbout 57 Years, o.3l"iiutiii".., nyt I uo'+-206-306' Geetha Nagar' opp A'nri"x Miiruigiri, Rangareddy District, Telangana ...PETITiONER AND

1. State of Telangana, Represented by its ?tttl"'f-1?99'"tary to Govemment Revenue (CT-II) Department, Secretarlat' HyderaDao' 7 I 3 $;i"8[T il,i:; R3:!%3lxE,l%:ffi iF^:l];5ff#,li iffi.e;:.;:!,.,r; Ii,",.fl';:'i?i::,?Tfr'J,,:i;;g;'1, Markajsiri Division- 1 circre Markajgiri 16 RESPONDENTS "",,,", petition unde. Articre 226 0f the constitution of rndia prerying that in the circumstances :;tateC in the affidavit filed therewith,.the High Court may be pleased to issue a rvrit or Il"i;j H:::I::HffilI lJ :TJT:::"J wr t or Ma nda n,., Summary of Shrtw Cause Notices in DRC_01 vide Reference No.2D36052406037gy Dt.31 .05.2024 and subsequent proceedinpys in Form GST DRC-07 vide Rr-'fere'nce No.2D360824057467X dt.17.08.2024 U/s 73 0f the cGST/SGST Acr 2012 for the Tax period 2o1g-20 without any physicar or digitar signature as i'eg;rr' arbitrary and in vioration of Articre la, 19(1)(g)and 265 0f the Constitution of lnrlia , nd Consequen y, set aside the same. lA NO: 1 oF 2025 petition urc er Section 151 cpc praying that in the circumst; nces stated in the affidavit fireri in support of the petition, the High court may be preased to grant stay of all further proceedings pursuant to the impugnerl order dated 17.08.2024 along w,tr proceedings in Form GST DRC_62 ,ririe Reference No'2D360824057467X U/s 73 0f the GGST/SGST Act 2017 for ,^e Tax period 2019-20, pending c isposal of the Writ petition. Counsel for the petitior.rer : SRI SIRIPURAM KESHAVA counser for the Respordents :SRr swAROOp ..RILLA, SpL.G.p rbr state Tax The Court made th,: fol,owing: COMMON ORDER . I a : THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.3374.3667 ,3830. 3886 4o2L, a62a,,90 30. 9045. 9046 ,90

49.90s6.9O69 and 9073 of 2025 COMMO N ORDER: (Per the Hon'ble the Acting Chief Justice Sujog Paul) Learned counsel Sri Shaik Jeelani Basha' Sri S Suri Babu' Sri Upadhyay Raghavender' Sri K'Laxrna Reddy' Sri Jai Kishan Solanki, Sri B srinivas' Sri G Narendra Chetty and Sri Siripuram Keshava 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 learr'ed counsel for the parties' the matters are analogously heard and decided by this common order.

3. Learned counsel for the petitroners and learned SPeciai Government Pleader for State Tax submitted that since the impugned notice(s) and order(s) are unsigned' the same may be 1 set aside ie vierv of the common order passed in \\..P.No.21101 - of 2024 Cr ratch, dated 2g.O2.2025. A Acc:rdirr131v, the impugned notice(s) ancl order(s) in Writ petitron s are set aside. The consequerrtial balk attachmenl (s), if arry, shall also stand rcvoked. Liberty is reserved to :lte respondents to issue fresh sh rtu, cause notice(s)/.r' ler(s) in accordance with taw and, for r-rr.dertaking this exercis. ai-esh, the limitation will not he a hurclle for the responden ts

5. The \Vlit l)ctitions are disposed of wrthour exprer;sing an1, optnlott on tlre rnerits of the case. No costs. Interlo:utc,n, applications, if any pending. shall also stand closed ,TRUE COPYII SD/.P. GO\AIRI SHANKA R t' UTY REGISTRAR To, 1 2 3 4 6 7 v h e at gana Se,;retary, Revenue gana, H \1 SECTION OFFTCER (} The De PUty C lmmissioner (ST), Enforcement Wing. HOt), Hyderabad, Telanq The 6eputy S t,r le Tax Officer, Vanasthalipuram-ll, Saroornagar Divisjon, H dera bad T e Principa (CT) Department, Telangana Secretariat, State of Telarr The Secretar y, l\4 nist ry of Finance, Union of lndia North Block. New Delhi _ The Chairrr,a,r, l\lrnistry of Frnance,. Department of Revenue. Ce rtral Board of axe; ard Customs. Norrh BL;i,";"nirri'EL.,"t"rrat New Dethi _ IttrEBl, The Assistan C:nrnissior utvrston,. Hyd.rab,:rd ler (ST), Rajendra Nagar-2 Circle, iciaroor Nagar I ne Assrstant Co rrmissioner (ST), Ferozguda Circle, Hyderabad yderabad. 110 001 aoJ-'.^ wy' ! I \ I 8 I 1 0 11 12 13 14 15 16 17 18 19 20 21 ZZ 24 t/ 28 29 30 The Assistant Commissioner (ST), Ferozguda Crrcle, Hyderabad The Assrstant Commissioner (ST), Ferozquda Circle, Hyderabad. The Assistant Commissioner' (Siate Tax), Asifabad Circle, H.No- 19'27, 1st Floor. Vvshnavi Comolex. Near Flvover Bridqe, [\Iancherial - 504208. The Commissioner bf State Tal, State of Telagnana Commercial taxes comolex. Ivl J Road. Opposite Gandhi Bhavan. Nampally, Hyderabad. Thb' Assistant C6mniissioner (ST) (FAC). lt/edak Circle, Nizamabad Divn.,Telangana. ifre Asst C"ommissioner (ST), tVadhapur 6 Circle. Madhapur-Division, T G. The Assistant Commissioher (ST). tvledak. Nizamabad Divn-Telangana' The Assistant Commissionei (ST). Warangal Urban - 1 Circle, Hyderabad Rural Division. Nampally. Hyderabad. The Assistant'Commisdion6r (ST), Khammam-l Circle' Warangal Division' H NO. tO-O-tZSIO, Ground Flooi, N'ear P.V. Narasimha Rao Park, Beside NSP Offrce, Bhuranpuram Street, Khammam - 5q7q01r if.r" aiiist"nt bommissioner, Nacharam N 2 Circle' IVlalkajgiri Division, T G The Assistant Commissioner (ST), Malkalgiri Division - 1 Circle Malka;gin Divrsion. Hvderabad Telanqana One CC to'SRl SIRIPURAM KESHAVA, Advocate. tOPUCI One CC to SRI G.NARENDRA CHETTY, Advocate lOPUCl One CC to SRI JAI KISHAN SOLANKI, Advocate. [OPUC] One CC to SRI K.LAXMA REDDY, Advocate. [OPUC] One CC to SRI UPADHYAY RAGHAVENDER, Advocate. [OPUC] One CC to SRI S.SURI BABU, Advocate [OPUC] ON" Cb tO SRI PULIMAIVIIDI SHASHIDHAR REDDY, SC fOT CENTRAL covERNr\nENT [OPUC] One CC to SRI SHAIK JEELANI BASHA, Advocate. [OPUC] One CC to SRI SWAROOP OORILLA, SPL G.P for State Tax [OPUC]- , On" CC to SRI GADI PRAVEEN KUMAR, (Deputy Solicitor General of lndia), Hioh Court for the State of Telanqana at Hyderabad. IOPUC] orie CC to SRI DOIMINIC FERNANDES. Senior Standing Counsel for Ctslc' loPUCl Two CD Copies. BSK BS M-- 19 I I ( t'J o o 1 ;"E STa rC| t ? a I4 t 17 APB 21ffi sripAr cH gO HIGH COURT DATED:02 t'O4t2O2S i 1I COMMON C,RDER [l.Nq". 3374,3667, 3830, 3886, 10?1, 8628, 9030-, 9045, go+0, g6?g, -Y 9056, 9069 it 9073 0r iozs-', .DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS ( e b\ ?) \,1