The High Court · 2025

Judgment

4. State Tax Officer, Warangal Urban- l, Warangal. State of Telangana, rep. by its Chief Secretary, and Special.Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad. Union of lndia, rep. by its Secretary, Ministry of Finanqe, Government of lndia, 3rd Floor, Jeevan De-ep Building, Sansad Marg, New Delhi-110 001 Kotak Mahindra Bank, rep. by its Branch Manager, Plot No.6-2-251' Opp' Zubair Book Stall, Vijaya Talkies Road, Hanumakonda, Warangal . ...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 of Mandamus or any other appropriate writ or order or direction declaring the show cause notice dated 22.o2.2022, adiudication order dated 29.04.2024 along with Form GST DRC-07 vide Ref.No.2D36O4240776718 dated 29.o4.2O24 passed by the 1st Respondent for the tax period 2018-19 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 and also contrary to Rule 142(1A) of CGST Rules, 2017 for not issuing Form GST DRC-01A lA NO: 1 OF 2025 Petition unde r Section 151 CpC praying that in the circumstarrces stated in the affidavit filed in su lport of the petition, the High Court may be pleased to suspend the bank attar;hment notice issued by the office of 1st Re,spondent for recovery of the disp uted amounts for the tax period 201 8-1g in Form GST DRC-1 3 dated 01 .03.2025 t I the 4th Respondent under Section 79(1 )(c) of the GST Act, pending disposal of the: Writ Petition as otherwise the petitioner vvill be put to severe loss and harCshir. lA NO: 2 OF 2025 Petition under section 15'l cPC praying that in the circumstances stated in the affidavit filed in ;upport of the petition, the High Court may be ple ased to grant stay of all further proceedings pursuant to the impugned order datr-,d 29.4.rO24 and proceedings ir Frrrm GST DRC-07 in Ref.No.ZD36042407'.16718 dated 29.04.2024 passed by :he lst Respondent for the tax period 2018-19, pending disposal of the writ Petrtion as othenrvise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. KARTHTK RAMANA PUTTAMREDD.f Counsel for the Res;porrdent Nos.1&2: SRI SWAROOP OORILLA Special Govt Pleader for State T;rx Counsel for the Rer;pondent No.3: SRI GAD| PRAVEEN KUMAR Dy SOLICITOR GENERAL OF INDIA Counsel for the Res;pondent No.4: -- WRIT PETITION NO: 8745 OF 2025 Between:

SAI KRISHNIT GAS DISTRIBUTORS, Represented by its proprietor Smt. 4I1q cANt)HAt,/, 2391A, BHEL phase 2, Madinjguda itvoeijUao - 500050. Dist. lanila Reddy . ...T'ETITIONER AND 1 2 3 JOINT CO_MlVlSSlrlNER (ST), Office of The Joint Commissioner. Aditabad tiivision, HNo 9-6,2nd Floor, Chandra Hero Complex, Sai nagar Dasnapur Adilabad - 50400.. The Commissirner of State Tax, State of Telangana Commercial .:axes - complex, IV .J [toac, Opposite Gandhi Bhavan, Nampaily, UyOeiitiiO. The State of T-:langana, Represented by its principle Secretary to Government Fleve rue CTD, Secreteriafe, Hyderabad ...RESPONDENTS Petition under Article 226 ol 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 of Certiorari or any other appropriate writ, order or direction, declaring the Show cause Notice dated '14-1 1-2021 vide reference no. 2D361121028O57U, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated 30-04-2024 vide reference no.2D360424O878241 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.34,95,303.'14l- (CGST Rs.17,47,651 .571- and SGST Rs.'17,47,651 .571-) and beside leavy of penalty and 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 2018 to March 20'19 without even issuing Form GST DRCOIA as contemplated under Rule 14214 of the 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 1S'lespondent and without DIN and without even granting sufficient opportunity of being heard to the Petitioner as arbitrary contrary to provisions of the CGST/SGST Acts 2017 and contrary to the 14, 19 2 9,21 and 265 of Constitution of lndia and set aside the SCN dated 14.11.2021 and all consequential orders orders passed in pursuance of the said SCN, including Form GST DRC-07 as illegal null and void 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 proceedings including any recovery, pursuant to the Show cause Notice dated 14-11-2021 vide reference no.2D361121028O57U, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated 30-04-2024 vide reference no. 2D360424O878241 by The Assistant Commissioner (ST), Under Section .73 of the TGST & CGST Act, 2017. The summary of under declared tax is as follows: Total Tax Rs. 34,95,303.14l- (CGST Rs.17,47,651.57l- and SGST Rs.17,47,65't.571-) and beside leavy of penalty and 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 [Vlarch 2019 pending disposal of writ petition Counsel for the Petitioner: SRl. UPADHYAY RAGHAVENDER Counsel for the Respondent Nos.1&3: GP FOR REVENUE Counsel for the Respondent No.2: SRI SWAROOP OORILLA Special Govt Pleader for State Tax WRIT PETITION NO: 8747 OF 2025 Between: PRASHANTH FURNITURE, Represented by its Proprietor Sri Prashanth Agarwal, Plot No.7 and 8, Hitech Colony, Market Road' Mancherial - 5O42O8. ...PETITIONER AND 1 The Assistant lommissioner (State Tax), Mancherial Circle, H.No. 19-27,1s| Floor, Vyshnavi Ccmplex, Neir Flyover Bridge, Mancherial - 504208 . 2 a The Commissirner of State Tax, State of Telangana Commercial laxes complex, M J tloac, Opposite Gandhi Bhavan, Nampally, Hyderakrad. The State of T;lan1;ana, Represented by its Principle Secretary to Govern ment, F i,eve rue CTD, Secreteriate, Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances state j in the affidavit filed therewith, the High Cor.rrt may be pleased to issue a Writ of N/andamus or any other appropriate writ, order or direction, declaring lre Show cause Notice dated 05-12-2023 vide reference no. 2D3612230060227, all c;onsequential orders passed in pursuance of the said SCN, including Form GS-[ DRC-07 order passed dated 22-04-2024 vide reference no. 2D36o424o4439 L and reclification order dated 2l -04-2024 vide rerference no. 2D3604240686933 by The Assistant Commissioner (ST), Under Section 73 of the TGST and CGST Ar:t, ?-t)17. fhe summary of under declared tax is as follows. Total Tax Rs.8,50,C00/- (CGST Rs.4,25,000/- and SGST Rs4,25,000/-) and penalty Total Rs.68,(r00- (CGST Rs.42,500! and SGST Rs.42,500i-) and beside ' leavy of interest urc er section 50 of the CGST Act, 2017 as presc -ibed under section 73(9) of CGST r\ct, 2017|TGST Act,Z017, for the period from October 2020 to March 2021 witl-out even issuing Form GST DRCO1A as cc,ntemplated under Rule 1421A cf the Rules 2017 without signature of the officer cr>ncerned in the all consequential orders passed in pursuance of the said scN, incruding Form GST DRC-07 by the '1 sl Respondent and without DIN and without even gianting sufficient opportunity of being heard to the Petitioner as arbitrary contrary to the provisions of the CG{}T/SGST Acts 2017 and contrary to the Article 14, 19 2 g,21 and 265 of constitution of lndia and consequenfly set aside the scN dated 05.12-2023 and all ccnse:quential orders passed in pursuance of the said SCN, including Form GST t)RO 07 and rectification order as illegal nult and void lA NO: 1 OF 2025 Petition under Section 151 cPc praying that in the circumstanc<.'s stated in the affidavit filed in strppcrt of the petition, the High court may be pleased to stay all further proceeding; including any recovery, pursuant to the show ceruse Notice dated 05-12-2023 vice reference no.2D3612230o6o227, all consequential orders passed in pursuance of tl- e said SCN, including Form GST DRC-07 orCer passed daled 22-04-2024 virle rr:ference no. 2D360424o44391L and rectification order dated 27-04-2024 vide reference no. 2D3604240686933 by The Assistant Commissioner (ST), Jndr>r Section 73 of the TGST and CGST Act, 2017.The summary of under d:clared tax is as follows. Total Tax Rs.g,50,0001 (CGST Rs.4,25,0001 and SriST Rs.4,25,000/-) and penalty Totat Rs.68,000/_ iCGST Rs.42,5001 and sGS r Rs.42,500/-) and beside leavy of interest under seciion 50 of the CGST Act, 2017 as prescribed under section 73(9) of CGST Act, 2017lrcsr Act,2017. fo. the period from october 2o2o to M'aich 2o1r.1 pending disposal of writ petitio I Counsel for the Petitioner: SRl. UPADHYAY RAGHAVENDER Counsel for the Respondent Nos.1&2: SRI SWAROOP OORILLA Special Govt Pleader for State Tax Counsel forthe Respondent No.3: GP FOR REVENUE WRIT PETITION NO: 8766 OF 2025 Between: Mis. Subhash lnfraengineers Private Limited, having lts office at House No.S- 6-16318lNBlslA, Opposite lce Factory, Krishna Colony, NTPC Ramagundam, Peddapalli, Telangana-505208 Through its authorized signatory Shri Rajat TurkaS/o Dr.Malkiat Singh, Aged 32 years. (Aadhaar Card No.288221273907) ...PETITIONER AND 1 The State of Telangana, Rep by Special Chief Secretary, Civil Secretariat, Hyderabad, Telangana. 2 J 4 Excise and Taxation Commissioner, Telangana, Prohibition and Excise Complex, Nampally Station Road, Nampally, Hyderabad-50000'1 . The Joint Commissioner of State Tax (Appeal), Hyderabad Rural Division, Hyderabad 5th Floor, C.T. Complex, Nampally, Hyderabad. Deputy Commissioner (State Tax), Karimnagar STU, Karimnagar Division, 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, Order or Direction more particularly one in the nature of Writ of Mandamus (i) ( ii) Declaring the action of the respondent No.4 for issuance of the impugned Show Cause Notice and Order without authentication and signature, in violation of Rule 26(3) of TGST/CGST AcURules, 2017 and respondent No.3 has also adopted the similar practice for issuing the Order against the petitioner. ln such similar situated matter, this Honourable Court in a case bearing Writ Petition No.667'1 of 2024 titled as M/s Silver Oak Villas LLP Vs. The Assistant Commissioner ST has already set-aside the show cause notices and order passed in pursuance of such notices. Declaring the action of respondent No.4 is being time barred without culminating and concluding the audit of the petitioner and in violation of Sections 65(3X4X6) read with Rule 101 under the TGSTiCGST AcURules, 2017 for the assessment year 2017-18. The notice for commencement of audit issued as on 07 .O7.2023 in Form of GST ADT- 01 but audit report not issued in Form GST ADT-02, which is mandatory under this crovision and audit must be completed within a period of three months frcm the date of commencement of the audit but in this case, no audit was r;onc uded till date by the respondent No.4, which is being time barred (iii) Declaring :he action in pursuance of the time barred audit for issuing impugned Show Cause Notice bearing DIN No.GST/3(iAAl,lCS5001K1ZB 12017-18 as on 30.09.2023 (r\nnexure P- 1) and impugnt;d Order dated 30.12.2023 (Annexure P-3) passed by the responden: No 4 for the assessmenlyear 2017-18 are void rrom abinitio by abusingr the process of law, principle of natural justice and without jurisdiction. Further, the Order passed by respondent No.3 (,\nnexure P- 5) in pursuancer of the Order passed by respondent No.4 (Ar nexure P-3) is also agains.. the principle of law and same are liable to be set- aside/quashec lA NO: 1 OF 2025 Petition under Section 15'l CPC praying that in the circumstances stated in the affidavit filed in suppr>rt of the petition, the High Court may be pleiased to stay all further proceedintls f,ursuant to impugned Order passed in Form G ST DRC-07 dated 30.12.2023 (Annexure P-3) by respondent No 4, all further actions/proceed ing s curs:ant to the said orders including recovery of ;rmount from the Petitioner Counsel for the Petitioner: SRl. ARUVA KARTHIK Counsel for the Res conrlent No.1 : GP FOR GENERAL ADMINISTRA-I lON Counsel for the Resoondent Nos.2 to 4: SRI SWAROOP OORILLA Special Govt Pleader for State Ta:< WRIT PETITION NO: 8840 OF 2025 Between: lVl/s. Brothers l/ark'-.ting, 22-8-58813, Ground to Fourth, Lakkad C curt, Yousuf Bazar. Chatta razar, Hyderabad, Telangana, 500002 Represented by its Proprietor, l\4r La;<mi Narain Gupta, aged about 62 yedrs, Sl/o. Kri6han Chand, Rio.''-1-2821C11113,.-Balkampet, Lingaiah Nalar, Sarrath nagar, Hyderabad, Te ang;rna- 500018 AND 1 2 The Assistant Oomrnissioner ST, Charminar Circle, Charminar Div sion, gth floor Gagan Vitrar Building, Nampally, Hyderabad State of Telangana, Through Principal Secretary to Government R evenue Department (C,rmmercial Tax), Hyderabad, Telingana ...PETITIONER ...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 more particularly one in the nature of a Writ of Mandamus declaring un signed Show cause notice in Form DRC 01 vide Ref no. 2D360124O44175P dated 3'l .01 .2024 and an unsigned impugned Order in DRC-07 vide ref. no.2D36O4240810361 daled 29.04.2024 bolh issued by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto 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 operation of impugned Order in DRC-07 vide ref. no.2D3604240810361 dated 29.04.2024 issued by the Respondent No. 1 for the tax period 2018-19 under CGST/TGST Acts, 20'17 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. V. VEERESHAM Counsel for the Respondents: SRI SWAROOP OORILLA Special Govt Pleader for State Tax WRIT PETITION NO: 8852 OF 2025 Between: lr//s Shilpa Electrical lnfra Tech (lndia) Ltd., Represented by its Managing Director. Sri Gurijala Sudhakar Reddy 2nd Floor, Soni Busine,ss -Complex Prasanthi Nagar, i.E.Kukatpally, Rangareddy, Telangana. PIN.500072. AND 1 2 The Assistant Commissioner of State Tax, Bowenpally-ll Circle, Begumpet Division, Hyderabad, PlN.500 016. Government of Telangana, Represented by the Secretary to Government of Telangana, Revenue Department, Government Secretariat Buildings Saifabad, Hyderabad. Telangana- PlN. -500 004. ...PETITIONER ...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 an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the impugned alleged show-cause notice and its alleged summary in Form GST DRC-01 dated 04-06-2022 and lhe alleged order and the proceedings daled 27-02-2025 lA NO: 1 OF 2025 Petition und:r Sr:ction 151 CpC praying that in the circumsta lces stated in the affidavit filed in sL pport of the petition, the High court may tre pleased to suspend the impugnecl alleged orders and the alleged proceedings Lroth dated 27- 02-2025 for the ab:ve ,Jetailed reasons; and to pass such other ordr>r or orders in the interest of Juslice lest the petitioner will be put to irreparabte economic loss. Balance of conve rienc;e is ctearly in favour of the petitioner anri against the Respondents. Counsel for the Pe titioner: SRl. GOONDLA VENKATESWARLU Counsel for the Respondents: SRI SWAROOP OORILLA Special Govt pleader for State Tax 'WRIT PETITION NO: 8862 OF 2025 Between: [\ulls Brotheri lVa"keting, 22-8-58813, Ground to Fourth, Lakkad Court, yousuf Bazar, .Chatabir::ar, .Hyderabad, Telangana, 500002 Repre,;ented by iG Proprietor. l\lr Laxmi Narain Gupta, aged about 62 yedrs, S/o. KriShan Chand, R/o. 7-1-2821C11113,^BalkampeI, Lingaiah Natlar, Sanath nigir, Hyderabad, I'elangana- 50001 8 AND 1 2 The Assistan. Cornmissione.r ST, Charminar Circle, Charminar Division, gth floor Gagan \/ihar Building, Nampally, Hyderabad State of Telangara, Through Principal Secretary to Government Revenue uepartment ( lornmercial Tax), Hyderabad, Tel6ngana ..,PETITIONER ...RESPONDENTS Petition unde r A,rticle 226 of the constitution of lndia prayin g that in the circumstances stat,)d i, the affidavit filed therewith, the High'c<iurt may be pleased to issue a rvrit order, or direction more particularly one in the nature of a writ of [Mandamus o de:laring un signed show cause notice in Form DRC 0.1 vide Ref no. 2D3605240 3155i3A dated 3'1 .05.2024 and an unsigned impugned order in DRC-07 vide ref. rc. 2D360824o7s927p dated 21.08.2024 boih issui:d by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, witrout jurisdiction and without authority of law apart frori being violative of Articles 1+ 19(1Xg) and 265 of the constitution oi lrrdia, and to consequently set as de a ny action taken pursuant thereto lA NO: 1 OF 2025 Petition unde Ser:tion 151 cpc praying that in the circumstanr;es stated in the affidavit filed in r;upport of the petition, the High Court may Oe pfeaseO io st"y of operation of impu lnec order in DRC- 07 vide ref. no. zD36b824o ztjg2Tp dated 21.o8.2o24 issued by the Respondent No. 1 under cGSTircsr Rcts, zotz pending disposal of the above writ petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. V. VEERESHAM counsel for the Respondents: SRI swARoop ooRlLLA special Govt pleader for State Tax WRIT PETITION NO: 8864 OF 2025 Between: l\,4/s Nexus_Trading, 2-41 , Geetha Nagar, Malkajigir, Medchal Malkaiqiri, -rerangana.Rep by its.Authorized Signatory Mr. N.Venkata Murali Krishna,-S/o N.L.Narsimham, age-d about- 57 Years, O-cc- Business, RIo H.No.4-206-306, Geetha Nagar, Opp Anutex, Malkajgiri. Rangareddy District, Telangana. ...PETITIONER AND 1 2 J State of Telarrgana, Represented by its principat Secretary to Government Revenue (CT-l I ) Depa rtment, Secreitariat, Hycierabad The Commissioner of State Taxes State of Telangana, Commercial Taxes 9gJnpt"* M.J. Road Opposite Gandhi Bhavan, Ndmpaily Hyderabad - 500 001 The Assistant Commissioner (ST), Malkajgiri Division - 1 Circle Malkajgiri 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 more particularly one in the nature of Writ of l\/andamus declaring the action of Respondents in issuing impugned Summary of Show Cause Notices in Form DRC-01 vide Reference No.2D3612230'189859 Dt.11.12.2023 and subsequent proceedings in Form GST DRC-07 vide Reference No.2D360424029060V dt.18.O4.2024 U/s 73 of the CGST/SGST Act2017 forthe Tax Period 2018-19 without any physicat or digital signature as illegal, arbitrary and in violation of Article 1a, i9(1Xg) and 265 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 impugned order dated 18 _04.2024 along with proceedings in Form GST DRC-07 vide Reference No.2D360424029060V U/s 73 of the CGST/SGST Act 20'17 for the Tax period 2018-19, pending disposal of the Writ Petition Counsel for the Petitit>ner: SRl. SIRIPURAM KESHAVA counsel for the Respondents: sRl swARoop ooRlLLA special (iovt pteader for State Tax WRIT PETIT ION NO: 8897 OF 2025 Between: M/s-League Constructions, 2-113t9, Narsing Villaoe, Seritinga npally, Ranga Roeddyoistrct. Flep. by its Managing partndr vr.MuiyarapatiFrai.ihai;n ;gE; JO years AND

2. J The Assistarrt Ccmmissioner (ST), It/adhapur N-1 Circle, Hyderzrbad. The State of Telanoana. Rep. by its principal Secretary, Revenle (CT) Department, Tetan[ana Seiretdlai, HvOelaOaO.- The Branch vlanaoer. Axis Bank Limited, NrFT campus Branch, Hitech city, lVladhapur, F yderabad "'-'' ...PETITIONER ...RESPONDENTS Petition und:r i\r'ticle 226 of the constitution of lndia prayirrg that in the circumstances staled in the affidavit fired therewith, the High'cJurt mav oe pleased to issue \vrit :f l\/andamus or any other appropriate writ: or order or Direction declaring (i ' the action of the 1it Respondeni in passirrg tre oioer, dated 3'l ,08.2024, thr: Summary of the order in Form csr DFr:c-or, or-t"o 31 .08.2024 and thr: D_emand proceedings, dated 31 ..OB n i 'te;irg cGST/scsr/IGST and penarty, for the iax period zolg-2c under 'the cGST/scsr/lcST Act ;t017, without any signature of the officer .oncein"J physical or digitar n the order, dated 31.b8.2024, the Summary of the orJer, "ift,", dated 31 .08.2024 irnd summary of show cause Notice in Form c;sr DRC-01, dated 31 .05.2024, are not varid in the eye of raw, (2) the action ot the ist Respondent in pasr;ing the orders, without even issuing Form GST DRC-01A as contemprated unde r R,:te 142(1A) of the GGST/SG6T/|GST nru. zori, i. contrary to the pro visions of the Acts, (3) the action of the 1 st n.rspono"ni in issuing Notices and pasr;ing the orders, without generating DrN in the riotices ano orders As per circular No.12Bt47l2o19-GST, dated is.rz.zors- * i., w.P.No.320 of 2022, d;ated 18.07.2022 of the Hon'bre Supreme court, arl lot valid and consequerfly set aside the order, dated 31 .0g.2024, the surnmarv or ir," order in Form GST DR()-07, dated 31.08.2024 and Demana proc""Jingsl iaieo 31.08.2024 passed ry the 1St Respondent as null and void "ia- lA NO: 1 OF 2025 Petition under ser:tion i s1 cpc praying that in the circumstanr;es stated in the affidavit filed in suopo,rt of the p"iition, if,u ffilf, Corrt ,u/1.;;;;t" suspend the operat on cf the order, dated *.oe.zoi+, tne summary-oiG; ord", in Form cST DRC-]7, lated 31.08.2024 and tne bemand pr"."l,f i"g.l IaLO 31 .08.2024 passed by the 1St Respondent, for the tax period 2019-20 under the CGST/SGST/IGST Act 2017, pending disposal of the above Writ Petition, as otheruuise, 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 direct the Pt Respondent to revoke the Garnishee Notice in Form GST DRC-13, dated 10.01025 issued by the 1St Respondent to the 3rd Respondent, pending disposal of the above Writ Petition, as otherwise, the Petitioner vriill be put to severe loss and hardship. Counsel for the Petitioner:SRl. PAREDDY ROSI REDDY Counsel for the Respondent Nos.1&2: SRI SWAROOP OORILLA Special Govt Pleader for State Tax Counsel forthe Respondent No.3: --- WRIT PETITION NO: 8903 OF 2025 Between: t\ills G.M.Traders, Represented by the Proprietrix-Smt. Amreen Sultana, Door No-4-76. Auto Nagar. Gandi Guda. Shamshabad, Ranga Reddy, Telangana. PtN- 509217. AND 1 2 Superintendent of Central GST, Shamshabad Range, Shamshabad GST Division,Shamshabad, lVladhapur. Hyderabad. PIN-501 21 8. Union of lndia, Represented by the Secretary to lvlinistry of Finance, North Block, Central Secretariat, New Delhi - PIN -110 001. ...PETITIONER ...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 an appropriate writ, order or direction. more in the nature of Writ of Mandamus, setting aside the impugned alleged show-cause Notice-cum-order in Form GST REG-17 dated 2211012024 to cancel and to suspend the registration and also the orders of cancellation of the Registration in Form GST REG-19 dated o5-02-2025 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 show-cause Notice-cum-order in Form GST REG-17 dated 22-10-2024 and the order of the cancellation of registration in Form GST REG-19 dated 05-02- --- .;.1/ I I t i 2o25, for the ab.ve detaired Jeasons; and to pass such other order or orders in the interest of Justic e. lest the petitioner wourd be put to irreparabte economic Ioss. Her livelihood is be r g continued to be affected after more than 50 months fictionally. HYDE RABAD 'even Counsel for the Petitioner: SRl. GOONDLA VENKATESWARLU counsel forthe Respondent No.1: sRr DoMrNIc FERNANDES sc FoR GST 9:yl:.] for the ,lespondent No.2: SRt cADt PRAVEEN KUMAR Dy. SOLICITOR GENERA.L OF INDIA WRIT PETI TION NO: 8921 0F 2025 Between: IVI/s.Manasra Caterino Services. Ng q04g, BDL Town Ship, Bhanoor, Medak. Teransa n a - 50,1305, Represented bvlG FiopriEtoi's ii V kbii,.i,)r ri,iilil"' AND 1 2 3 4 ..PETITIONER Assistant Ccmrr issioner (ST), IMadhapur _ lV Circle, It4adhapur Division, Hyderabad Assistant C:mmissioner (ST), It/adhapur _ V Circle, tt/adhapur f ivision, Hyderabad The Bank l\,, anal;er, Karur Vysya Bank, Darsi Branch, Andhra F,radesh. The State o'Telanqana. Represented by its principal Secretary, Revenue Department (Cornrierciat faxest, ieLn6r'r, Slt",:5trrirt, Hyde.abad. ...RESPONDENTS Petition uncrer rrrticre 226 of rhe constitution of rndia praying that in the circumstances stated in the affidavit ritea tnerewitr, the High'c;Jurt iav 'oe pleased to issue a w.t or order or direction particuiarry one in the nature of writ of Mandamus setting asi,Je the impugned sh;w c;;d Notice issue,J uy-ir," iir.t respondent and th e Assessment order in Form GST DRC - 07, in Reference No. 2D360225074480r viri,: DrN No.GST/3onenpva23+n flcrz1 . dated 2s/02t2025. in raising a demanl of tax of Rs_1,g3,622t_, (CGSi amounting to Rs.91,811f plus TGST amounting to Rs.91,811/_) and also'penalty of Rs.20,000/_, respectively thus totaling to Rs 2,03,622l-, passed ny tne second respondent for the tax period 2O2O-21 , that have been uploaded in the GST portrf *iif,ort pn,"[uii,'no,. digitallv signed whch is; conrrary to the Rule z6ia'ior the ccsr-Rliu'" )tii,'"" illegal, arbitrary, at initio void, contrary to ftre piwi'sions of GGST Act and Rules, 2017 and rGST Act anrr Rures. 2017,'contiaryio in" rr* raio Jown irv ,r," iroii"irr pronouncement of this Honourabre court and Honourabre High courts of Derrri, Bombay and Andhra p.adesh and witho;t a;tl,oiiiv o?ru* "itf.',",. 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 impugned Garnishee Notice / Recovery Notice and kindly lift the Bank Attachment issued by the second respondent, daled O1.O1.2025' under the CGST Act, 2017 / TGST Act, 2017 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 pending disposal of the Writ Petition grant stay of all further proceedings arising in pursuance of the impugned Assessment Order passed by the second respondent in Form GST DRC - 07. in Reference No.2D3602250744801, vide DIN No.GST/36AG APYB234A1ZG21 , daled 2510212025, for the tax geriod 2O2O'21 Counsel for the Petitioner: SRl. S SURI BABU Counsel for the Respondent Nos.1,2&4: SRI SWAROOP OORILLA Special Govt Pleader for State Tax Counsel for the Respondent No.3: -- WRIT PETITION NO: 8930 OF 2025 Between: SAI CHAITANYA STEEL AGENCIES, Represented by its Proprietor Smt. MALLELA SUNITHA, 5-24911A, VIJAYANAGAR COLONY, JADCHERLA - 509301 . DiSt. MAHABUBNAGAR ...PETITIONER AND 1 2 3 The Assistant Commissioner (State Tax), Office of the Assistant Commissioner (ST), Nagarkurnool @ Jadcherla Circle, H.No. 9-108, Badepally, Jadhcherla - 509301. The Commissioner of State Tax, State of Telangana Commercial taxes complex, M J Road, Opposite Gandhi Bhavan, Nampally, Hyderabad. The State of Telangana, Represented by its Principle Secretary to Government, Revehue CTD, Secreteriate, 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 of Mandamus or any other appropriate writ, order or direction, declaring the show cause Notice dated 31-01-2024 vide reference no. 2D360124O459865, all consequential orders passed in pursuance of the said SCN, including Form GST DRC-07 order passed dated 30-04-2024 vide reference no. zD3_6o42408s'585.( by The Assistant commissioner (sr), Under section 73 of the TGST and c(isr ,Act, 20'r7. The summary of under deciared tax is as foilows. Total Tax Rs.1,i9,14,239/- (CGST Rs.68,53,395/_, SGST Rs 6t1,53,395/- and I_GS-T-!s.a!,07,4,r9i- ), penatty Totat Rs..1 7,91,425l- (CGST ns.O,S5,S4Ol_, SCST Rs.6,85,3401 anc IGST Rs.4,20,7 4sr-) and beside reavy of interesr: under section 50 of the CGST Act 2017 as prescribed under seciion 73(9) of CGST Act, 2017ITGST Act,2t)17, for the financiar year 2018-2019 without ever issuing rorm GSr DRCOI A a:; c,rtemprated under Rure '1 421 A of the Rures 20i 7 ;ithout signature of the offrcer concerned in the a[ consequentiar ordars passed in pursuance of the sai(r SCN, including Form GST DRC-b7 by the .1 st nisponJent and without DIN and v\'ithout even grinting sufficient opportunity of being heard to the. Petitioner as a rbitr;rry contrary io the [rovisions of the ccsi/scsT i"t, ior z and contrary to ttre Alicle 14, 19 2 g, 21 and 265 of constitutiorr of lndia and consequently set asidr: the scN dated 31.0'r.2024 and a| consecluentiar orders passed in pursuar ce cf the said scN, incruding Form GST DRC-O7: as ittegat ;utr and void lA NO: 1 OF 2025 Petition under s-'ction 15'r cpc praying that in the circumstances stated in the-affidavit filed irr suprport of the petition, irr" rign court may be pteased to stay all further proceed ngs incruding any recovery, puisuant to the Show cause Notice dated 31-0'1-2024 vid<: reference no. 2D36oi240459865, ail consequentiar orders passed in pursuan le o t the said SCN, including Form GST DRC_07 orJ". pr*.0 dated 30-04-2024 vide reference no. zDz6oqz4089s85x by 1-he nisiiLnt commissioner (ST), r.Jrder section 73 of the TGST and ccsi n:t, zoii.-inu summary of under decrared tax is as foilows. Totar rax Rs.1,79,1+,zagi-icgsr Rs.68,53,395/-, S(;ST Rs.68,53,395t and tGST Rs.42,Ot,44gt_l p.nufty fotuf Rs.17,91 ,425r- (CCiST fRs.6,85,340/-, SGST Rs.6,85,340r and rGdT as.q,.io,tist- ) and ..beside lear y .l interest under section u" prescribed under sect on 73(9) of CGST Act, 2017/TGST Act,2,017 , ior tne financial year 2018.2O1J pending disposal of writ petition 'so ' ot th" GGST ,Act, 'ioil Counsel for the Petitioner: SRl. UpADHyAy RAGHAVENDER counselJor the Respondent Nos.1&2: sRr swARoop ooRrLLA Speciar Govt Pleader for State Tax Counsel forthe Respondent No.3: Gp FOR REVENUE WRIT PETITtON NO: 9090 oF 2025 Between: Hungry iacks Bakr:rs and confectioners, Rep by its sole proprietor Rohit Vio. prot no 32, dovens town'srria: ;6,iri;;;,''p'airiJ Hiiinr'"HloiV' ?!?513,133it AND ...I'ETITIONER 1 The Asst. Corrmissioner (ST), Ivladhapur 6 Circle, Madhapur il Division, T.G.

2. The Commissioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Opp.to Gandhi Bhavan, Hyderabad. 3. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Hyderabad.

4. Union of lndia, Through Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-110001 ...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 Writ of Mandamus or any other appropriate writ, or order or direction declaring that the impugned Order vide reference No 2D3604240820778 dt. 2910412024 and Show cause notice vide reference No. 2D3606220328098 dt. OG|OO|2O22 cannot be sustained as the impugned Order and Show cause notice 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 IA,NO: 1 OF 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 suspend the operation of the Order in Form GST DRC-07 vide reference No. 2D360424O820778 dL.2910412024 issued by the 1st Respondent, passed for the tax period 2018-19, under the provisions of the Act 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 direct the 1st respondent to lift the bank attachments made pursuant to operation of Form GST DRC-'|3 vide Ref No.01/GST Arrearl2024-25 daled 3011212024 as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. JAI KISHAN SOLANKI Counsel for the Respondent Nos.1&2: SRI SWAROOP OORILLA Special Govt Pleader for State Tax Counsel for the Respondent No.3: GP FOR REVENUE Counsel for the Respondent No.4: M/s JHANSI Y/SRI GADI PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA WRIT PETITION NO:9092 OF 2025 Between: M/s. Serene Constructions LLP, 5-4-18713 and 4,2nd Floor, Soham Mansion, MG Road, Secunderabad, Telangana-500003. Represented by it's Managing Partner Shri Soham Satish Modi, S/o Satish Manilal Modi AND 1 The State oI Tel;lngana, Represented by it's Principal Secretan/ to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. 2 The Assistant Oommissioner (ST), Ramgopalpet, Ranigunj-ll Circle, Begumpet [)ivisicn, H.No. 6-3-789, 3rd Floor Pavani Prestige, l\meerpet, Hyderabad, Tela ngana-50001 6. ..PETITIONER RESPONDENTS Petition unrJer r\rticle 226 of the Constitution of lndia pray ng that in the circumstances stirted in the affidavit filed therewith, the High rlourt may be pleased to issue e W.it, Order or Direction more particularly one in ihe nature of a Writ of Mandamus ri eclaring the impugned the Show Cause I'lotice bearing Reference No.Zt,360 1240468973 in Form GST DRC-O1 dated 31-01-2024, including the3 altachment to the Show Cause Notice and the consequent impugned Order-ln-Original bearing Reference No. 2D360424090532F in Form GST DRC-07 dated llt)-04-2024, including the attached proceedinl;s, issued and passed bythe 2nc Resrpondent for the Financial Year20'lB-'19, as b:ing non-est in the eye of law, la:kin1, authentication and signature as against ther provisions of CGST/IGST AcI, 2017, passed in violation of principles of natural justice and without applicatiorr o1 mind, as resulting in res judicata and to corrsequently set aside the same lA NO: 1 OF 2025 Petition uncer Section 'l 5'l CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all p roceedings in pursuance of the impugned Order-ln-Original bearing Referencr: No. 2D360424090532F in Form GST DRC-07 dated 30-04- 2024, including the attached proceedings, issued and passed by the 2nd Respondent for tl- e F rrancial Year 2O18- 19 pending disposal of 1.he above writ petition Counsel for the P:titioner: SRl. T PRADYOTH Counsel for the Respondent Nos: SRI SWAROOP OORILLA Special Govt Pleader for State lax The Court made the following: COMMON ORDER THE HON'BLE THE ACTING CHIEF'JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUI(A YARA WRIT PETITION Nos.8737, 87 45. A747. A766, 8840.8852. aa62 8864 aag7 8903 a92L 8930 9O9O and 9092 of 2o25 COMMON ORDER (Per tlrc Hon'ble the Acting Chief Justice Sujog Paul)'. Sri Karthik Ramana Puttamreddy, learned counsel for the petitioner(s) in W.P.No.8737 of 2025; Sri Upadhyay Raghavender, learned counsel for the petitioner(s) in W.P.Nos.8745, 8747 & 8930 of 2025; Sri Aruva Karthik, learned counsel for the petitioner(s) in W.P.No.8766 of 2025, Sri V. Veeresham, learned counsel for the petitioner(s) in W.P.Nos.884O & aa62 of 2025; Sri Goondla Venkateswarlu, learned counsel for the petitioner(s) in W.P.Nos.8852 & 8903 of 2025; Sri Siripuram I{eshava, learned counsel for the petitioner(s) in W.P.No.8864 of 2025, Sri P. Rosi Reddy, learned I counsel lbr the petitioner(s) in W.P.No.8897 of 2025; Sri S. Suri Babu, learned counsel for the petitioner(s) in W-P.No.892 7 of 2025; Sri Jai Kishan Solanki, learned counsel for the petitioner(s) in W.P No.9090 of 2025; Srr T. Pradyoth, Iearned cout-rsel lor the petitioner(s) in W.P.No.9092 of 2025 and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondent(s)-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 were analogously heard and decided by this common order. 2

3. Lealne,l counsel for the petitioner(s) and lea.rrted Special Government Ple ader for State Tax submitted that since the impugned notice(s) and or'ler(s) are unsigned, the same may be set a side in vievu of the commrn crder passed in W.P.No.21 lOl of 2024 & l..,atch, dated

28.O2.2025

4. Accr,rdirLgly, the impugned notice(s) and order(s) rn these Writ Petitions are set aside. The consequential bank attachmer-rt(s), if any, shall also slanrl revoked. Liberty is reserved to the re slrondents to issue fresh shorv cause notice(s)/ order(s) in accordance u,:th law and, for undertak ng tl'ris exercise afresh, the limitation rvill not be a hurdle for the respo tde rLts.

5. Thc Wri - Petitions are disposed of without expr.essing any opinion on tL e nt:rits of the case. No costs. Inte rlor: rtory applications, if any pending, shall also stand closed To, //TRUE COPY// SD/-P. R: .l GOWRI SHANKAR PUT\/ REGISTRAR SECTION OFFICER 1) 2) 3) 4) 5) b) 7) 8) The Stale Tax Officer, Warangal Urban_ l, Warangal The^Chief Secretary, and Special Chief Secretary to G,)vernment (FA lr. State Tax D6partment, $c;ffiri,'Hffii;,j;j The Sec retary, tvlinistrv of Finance, Government of lndia, 3rd Floor, Jee'/an [)eep Buirding, sansao ft,larg, 0iio; oiiiio]i'i'iu* Derhi-1 10 The JO IJT COIVMISSIONER (ST). Office of The .tn;nt uon mrssironer. Adilahart t-rivisibn, H.No.g_0, ZnO Ftooi lhandra Hero Con ptex Sai nagar, Dasnapur AititJbr;-_ 5b?0oi "" T^he Commissioner of State Tax, State of Telangana Co nmercial Iiio',;,:fl:ffi'*' M J Road' opposite canoi.,iah'iiri iampatty,- I!3,i:i:['" secretary to covernment, Revenue crD, Secreteriate, The .\ssrstant Commissione.r (State Tax), firlancherial Crrcle, H.No. 19-2 7, 1s. Floor, Vvshnavi ( _ bo42ot The lipec al Chief Secretary, Civil Secretariat, Hyderaba,J, I elar gani1. _:omplex, Near Flyover Bridg.:, Ir,4ancherial w e) 10) 11) 12), 13) 14) 15) 16) 17) 18) 1e) 20) '21) 22) 23) 24) 25) 26) 27) 28) 2s) 30) 31) 32) 33) 34) 35) 36) 37) 38) Excise and Taxation Commissioner, Telangana, Prohibition and Excise Complex, Nampally Station Road, Nampally, Hyderabad-500001 ' The ioint Commisiioner of State Tax (Appeal), Hyderabad Rural Division, Hyderabad 5th Floor, C.T. Complex, Nampally, Hyderabad' Deputy Commissioner (State Tax), Karimnagar STU, Karimnagar Division, Telangana. The Assistant Commissioner ST, Charminar Circle, Charminar Division' 9th floor Gagan Vihar Building, Nampally' Hyderabad The Principil Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana ihe Assistant Commissioner of State Tax, Bowenpally-ll Circle, Begumpet Division, Hyderabad, PlN.500 016' Th6 Secretary to Government of Telangana, Revenue Department' Government Secretariat Buildings Saifabad, Hyderabad' Telangana- PtN. -500 004. The Principal Secretary to Government Revenue (CT-ll) Department' Secretariat, HYderabad The Assistant Commissioner (ST), Malkajgiri Division - 1 Circle Malkajgiri Division, Hyderabad Telangana tne R'siistant Commissioner (ST), Madhapur N-'l Circle, Hyderabad' Sup"iint"nO"nt of Central GST, Shamshabad Range, Shamshabad GST Division,shamshabad, Madhapur- Hyderabad PlN-50'1218' ihe Setretary to Ministry of Finance, North Block, Central Secretariat' New Delhi - PIN -1 10 001 - The Assistant Commissioner (State Tax), Office of the Assistant Co.missioner (ST), Nagarkurnool @ Jadcherla Circle, H No- 9-108' Badepally, Jadhcherla - 509301 . in" io*.lttloner of State Tax, The State GST Department' State GST Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad' The Joint Secretary, Department of Revenue, Ministry of Finance' North Block, New Delhi-1 1000'1 ihe Rssistant Commissioner (ST), Ramgopalpet, Ranigunj-ll Circle' Begumpet Division, H.No. 6-3-789, 3rd Floor Pavani Prestige' Ameerpet' Hyderabad, Telangana-50001 6 One CC to SRl. KARTHIK RAMANA PUTTAMREDDY Advocate TOPIJCI bne ci to Sri UPADHYAY RAGHAVENDER Advocate [oPUC] One CC to Sri ARUVA KARTHIK Advocate [OPUC] One CC to Sri V. VEERESHAIM Advocate [OPUC] One CC to Sri GOONDLA VENKATESWARLU Advocate [OPUC] One CC to Sri SIRIPURATU KESHAVA Advocate [OPUC] One CC to Sri P. ROSI REDDY Advocate [OPUC] One CC to Sri S. SURI BABU Advocate IOPUCI One CC to Sri JAI KISH,CN SOLANKI Advocate [OPUC] One CC to Sri T. PRADYOTH Advocate [OPUC] One CC to SRI SWAROOP OORILLA Special Govt Pleader for State Tax [OPUC] One bc to dri Gadi Praveen Kumar, Deputy Solicitor General of lndia toPUCl bne cC to M/s Y. JHANSI Advocate [oPUC] Two CD CoPies ' r,i HIGH COUFIT DATED:0310412025 COMMON ORDER I i) t 1V i,Frt ffi ! * DC.5 &r( H Et) --..::: * WRIT PETITION NOS: 87 37,97 45,97 47,97 66, g g 40, g g 52,9962,99 64, g g g 7, g g 0 3, 8921,8930,9090 and 9092 OF 2025 DISPOSING THE WRIT PETITIONS WITHOUT COSTS ( b ( \f.