The High Court · 2025

b) a writ, order, or direction more particularly one in the nature of a Writ of Mandantus declaring that the Notification No 09/11023-C T dated 31 .O3.2023 ssued by Respondent No 3 through Respondent No' 4 and corresprtnding GO Ms. No. 1 18 dated 25 08 2023 issueri by Respondent No.3, \^/hich extended the time limit for passing the orders' are without authority of law and ultra vires to the section 73(10) of the GST Act 2017 and Se,:tion 1684 of GST Act, 2O17 and violalive of articles 1a' 19(1)(g) 21 and 265,rf the Constitution of lndia' IA NO :2OF 2024 PetitionunderSectionl5lCPCprayingthatinthecirct-rmstancesstated intheaffidavi':filerjinsupportofthepetition,theHighCourlrraybepleasedto stay operatiol of Order vide Ref No 2D360424095378Y daled 3O'O42024 passed by Respondent No. 1 in DRC-07. IA NO :1 OF 2O25 Petitior uncler section 151 CPC praying that in the c rcr.tmstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direction the impu,Sned Show Cause Notices along with summary of Show Cause Notices in Form DRC-01- vide Ref.No.2D360124043480N dt. 31 .01 .2024 and impugnedorderdated30.o4.2o24alongwithproceedingsinFrlrmGSTDRC-07 vide Ref. No. 2iD360424095378Y dated 30.04.2024, passed by the 1st Respondent lor tlre tax period 2018-19 without having any silrnature as illegal, J arbitrary, apart from viorative of Articre i a, 19(r xg) and 26s of the constitution of lndia, consequently, set aside the same and/or pass such other order or orders Counsel for the Petitioner: SRI THANNERU CHA|TANYA KUMAR Counsel for the Respondents No..l & 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA SRI K. ARVIND KUMAR, S.C. FOR CENTRAL GOVERNMENT Cpunsel for the Respondent No.4: SRt DOMTNIC FERNANDES, Sr. S.C. FOR CBIC WRIT PETITION NO:1 0159 0F 2025 Between: phase-V, rDA, Jeedimeila, Medchar, Hyderabad. M/s Technocraft Associates, (State. of retansana) s00o5s 1"p. oyiir piop..i"ior"Vi.n;, ri/;i,;;i'bllii,"i,j"Sr" Assudomal Mohanlal Banwani RUb MumUai _D-17, AND ..PETITIONER Hyderabad

1. Assistant commissioner (state Tax), Jeedimefla-I, Hyderabad Rurar 7rh Froor. Gagan Vihar Comptex. bpp. einioition c6r;ii; 'N;;;;Ii'ii;iil il;: 2' J-oint commissioner(sr), Hyderabad Rurar 6rh Froor, Gagan Vihar comprex. opp. Exhibition croLjnds, ru6mparrv Staiioi n-"oaj,'"rjvo"rid;d - 3. Branch Manager, The N^ational Small lndustries Corporation ltd., Govt. of lndia, Ministry- o1. Micro srirr- rrlr"Ji* i;i;il;"", i_i _1 o7 qd;tii, Ft;i'i!;: 203, Datta Sa-i Complex, trlusneerjoao, Hyii;;#;;;. 4. commissionei of state. G_oods Service Taxes, 1'r Froor, commissioner of Commerciat Taxes Buitding, coveinment-' dr r"higii;,""ir"riiiirrrv, Hyderabad.

5. The state of reranoana, Igp, by. its principar secretary, Revenue (state Tax) Department, Secreiiriat, Hyder; bad Petition under Articre 226 of the constitution of lndia praying that in the circumstances stated in th6 affidavit fired therewith, the High court may be pleased to issue Writ of Mandamus or any other appropriate Writ order or direction under Articre 226 of the constitution of rndia in decraring (1) unsigned ...RESPONDENTS 4 show cause notioe dt.:11-05-2024 issued by the 1't respondent in not serving to the petitioner as pre;cribed under the Act and the said show cr'tuse notice is cryptic, vague, viithout any reasons is quite contrary to the nrarrdatory period prescribedUnderseclionT3(2)oftheAct,beforepassingtheorclerisviolativeof the Act and unsustainable in the eye of law (2) failure to provide the details or attachmenttothr:unsignedshowcausenoticedl.3l$5.2a24andr'tnsignedorder d1.22-O8-2O24 issued under section 73 of the Act passed by the 1't respbndent undersectionT:;oflheAci.,2olT,withoutsignatureovertheattachmentofthe detailsunderreferenceNo.ZD360B240856405forthefinancialytrarApril,20l9 to March, 2020 is vic,lative of the principle of natural justice equity, fair play and contrary to law and (3) the unsigned show cause notice dt 31-05-2024 and unsignedorder(lt.22.08.2024issuedundersectionT3oftheCGsjTAct'2017is violativeofRule26oftheCGsTRules,2olTasprescribedunder.theGSTAct' 2017,as arbitrary illergal and quite contrary to law consequently set aside the same as void, unenfc,rceable and unsustainable' A NO: 1 OF 2025 PetitionurlderSectionl5lCPCprayingthatinthe:ircumstancesStatedin the affidavit fileri in support of the petition, the High Court may be pleased to suspend the thirl person garnishee notice dl. 12-03-2025 'ssued urder section 79 (1) (c) of the Acl, 2017 by the 1st respondent for the financial year April' 2019 to March 2020 to the third respondent for Rs.5,73,356! pending 'lisposal of the above writ Petition. lA NO: 2 OF 20i:5 Petition under section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of c,rlleclion of disputed tax under the CGST of Rs 2'60'6171 and under SGST of Rs.21,60,617/-, passed under section 73 of the TGST and CGST Act, 2017, under reference No. 2D3608240856405 pursuant to the unsigned order dt.22-08-12024, issued by the 1st respondent for lhe f irrar cial year April, 2019 to March 2:O2O pending disposal of the above writ petition' Counsel for the Petitioner: SRI TEJPRAKASH TOSHNTWAL 5 Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 1019 40F 2025 Between: M/s. RR Enterprises. phase..lll, plot No. 85/B, lDA, pashamlaram, Medak, Medak Disrrict,_Tetansiana Rep. by its',propiiei;; M;. i;;;iimpudi ilj;ilrr''R;iv,''rs;d 44 years AND ...PETITIONER

1. The Assistant Commissioner (ST), Medak Circle, Nizamabad Division. 2. The State of Telanoana, Rep. by. its principal Secretary, Revenue (CT) Department, Tetanga"na sircreiSiraii Hvo"rr6;oI*' New Delhi - 110 001 .

3. The Union of lndia, Rep. by its Secretary, tvlinistry of Finance, North Block, 4 r-l'" central Board of Indirect raxes and customs, Rep. by its chairman, Ministry.of Finance, Department or Revenue, Nortn eiock,te-ritrris"iililiiJi] New Delhi - 100 001 . ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ, order or direction more particurarry one in the nature of writ of Mandamus or any other appropriate writ or order or Direction declaring: (1) the action of the 'r"t Respondent in passing the order, dated 29.04.2024, rhe Summary of the orders in Form GST DRC-07, dated 29.04.2024 and the summary of show cause Notice, dated 31.01 .2o24 and Aftachment to DRc-01 levying sGST/CGST, Interest and penarty, for the tax period 2018-19 under the SGST/CGST Act 2017, without any signature of the officer concerned either physical or digital in the order, dated 29.o4.2o24, the Summary of the orders in Form GST DRC-07, dated 29 -o4 -2024 and the summary of Show cause Notice, dated 31.0'l.2024 and Attachment to DRC-01, are not varid in the eye of raw; 6 (2) the action of the 1"tRespondent in passing the Orders' without even issurng Form GST DRC.01A ;as contemplated under Rule 142(1A) of the SGST/CGST Rules 201 7, is cc ntra y to the provisions of the Acts; (3) the action of the 1"t Respondent in issuing Notices and passi'rg the Orders' without genera':ing DIN in the Notices and' Orders ers per Circular No.128t47:2019-GST, dated 23.12.2019 and as per w P No 320 :tf 2022' daled 18.O7.2022 of the Hon'ble Supreme Court, are not valid and consequently set aside the order, dated 29.04.2024, the Summary of the orders in Form GST DRC-07, dated 29.C'4.2O24 and the Summary of Show' Cause Notice' dated 31 .O1 .2024 and Attachment to DRC-01 passed by the Respondent as null and IAN O: 1 OF 2025 PetitionurderSectionl5lCPCprayingthatintheCircun]Stilncesstatedin the affidavit fileJ in support of the petition, the High court may be pleased to Suspend the Operation of the Order, daied 29'04'2O24' the Summary of the Orders in Forn GST DRC-07, dated 29'04'2024 and the Summary of Show Cause Notice, tlate<l 31.01 .2024 and Attachment to DRC-01 passed by the 1't Respondent,forthetaxperiod20lS-lgundertheSGST/CGSTA'ct:2017'pending disposaloftheaboveWritPetition,asotherwise,thePetitionelwillbeputto severe loss and hardshiP. Counsel for the Petitioner: SRI PHANINDRA KUMAR CHENNUPATI Counsel for the' Rei;pondents No'1 & 2: SRI SWAROOP OORII-LA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for ther Respondent No.3: SRI GADI PRAVEEN KUMAR' DEPUTY SOLICITOR GENERAL OF INDIA SFU KALVALA SANJEEV, S.C. FOR CENTRAL GOVERNMENT Counsel for the Respondent No.4: SRI DOMINIC FERNANDES' Sr. S.C. FOR CBIC 7 WRIT PETITION NO i 10197 0F 2025 Between: [v!/q, R N Metals Private Limited, 4-2315,6, AplE, Batanagar, Hyd6rabad, Medchat Malkajgiri, Telangana - 500 037 Rep.by iis Direct6r nrr. n,livui ngarwir, ig;-"b-ort 44yearc AND ..PETiT|ONER 'l . The Assistant Commissioner (ST), Maredpally_Begumpet, Telangana. 2. The State of Telangana, Rep.. by. its principal Secretary, Revenue (CT) Department, Telangaha Secretbriat, Hyderabad. i ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue writ of Mandamus or any other appropriate writ or order or Direction declaring, the action of the 1't Respondent in passing the multiple orders, dated 30.04.2024 and 22.04.2024, the summary of the orders in Form GST DRC-07, dated 30.04.2024 and 22.04.2024 and proceedings, dated 30.04.2024 and 22.04.2024 passed by the 1.1 Respondent, levying IGSTicGST/scs under section 73(10) of the tGST/cGST/scsr Acts, 2017, for the lax period 2018-19, without even issuing Form GST DRC_O1A as contemplated under Rule 142(1A) of the Rules 2017, without signature of the officer concerned in the Notice and orders dated 30.04.2024 and 22.o4.2024 and Summary of the Orders dated 30.04.2024 and 22.04.2024 passed by the .t't Respondent, and without DIN and not granting sufficient opportunity of hearing to the Petitioner, as arbitrary, contrary to the provisions of the lGSr/cGST/sGST Acts 2017, and contrary to the Article 14 19 (2) (g) 21 and 265 of constitution of lndia and consequently set-aside the multiple orders of the 1't Respondent dated 30.04.2024 and 22.o4.2024 for the single tax period 201g-19 by the same officer is not valid in the eye of law, to selaside multiple orders as i egal, 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 Suspend the Operation of the multiple Orders, dated 30.04.2024 and 22.O4.2024, 8 Summary of the (lrders in Form GST DRC-07, dated 30'04 2024 and 2204'2024 and Proceedings, clated 30.04.2 024 and 22.04.2024 passeci by the 1't Respondent, for the tax period 2018-'t9 under the CGST/SGST/|GSiT Acts' 2017' pendingdisposaloftheaboveWritPetiiion,asotherwise'thePetitionerwilibe put to severe losr; and hardshiP. Counsel for the loetitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITIO NNO :1O294OF 2025 Between: Mis. Kamco Enginee'ing Pvt. Ltd., No 8, 6-3-649, Nalanda C-omplex' Somaiiguda' Shri K-achala Bhavani iiril"liiil'i, r.jrJnglir-Boooiiz i{ipii!"nteo by its vi[''Fir".dO Sli kicnara App. n;o, nged atiout 61 years. R/o Row lto_qq"^J.2, C;;i"; R;*r, i/r:ocn1 RoaOTJtOi.r,'eeiZUia, IDA Jee<iimetla, Hyderabad-500055 ...PETITIONER ^Director, AND 1 The Assistart Commissioner.. (ST), Khairatabad-sonraj'guda ^Circle-2 P;;iao;i[;- Di',ision, 5-9-27-9, st' hooi, B Block, N4ayur Kushal Complex' nyd'erEba,i Telangana-50000'1 State of r-elarrgana, Through Principal Secretary to Government' Revenue Department (Commercial Tax), Hyderabad, lelangana 2 ...RESPONDENTS Petition under Articte 226 of the constitution of lndia praying that in the circumstancesl;tatedintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissue:awrit,order,ordirectionmoreparticularlyoneinthenatureofa WritoftvlandamusdeclaringthatimpugnedorderinFormGSTDRC.0TvideRef No. 2D360424C6741)BZ dated 2710412024 passed by the 1't Respondent under theprovisionsc,fC(iST/TGSTAcl,20lTasbeingvoid,arbitrary,illegal,without jurisdiction, viol,ative r:f the principles of natural justice apart frorn being violative of Articles 14, 1g(1)ig) and 265 of the constitution of lndia, and to consequently set aside the same- 1A NO: 1 oF 2025 9 Petition under section 151 cpc praying that in the circumstances stateo in the affidavit filed in support of the petition, the High court may be preased to stay operation of impugned Order in Form GST DRC_07 vide Ref 2D360424O674882 dated 27/04t2024 passed by the Respondent No. .t. No Counsel for the petitioner: SRt MOHAMMAD SHABAZ FOR SRI P. VENKAT PRASAD Counsel for the Respondents: SRI SWAROOP OORILLA, . SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITIO N NO: 1030 20F 2025 Between: Mis 271 ' Merge Stones. Reo. bv its Managing. partner sarat Babu Mittapafli, prot No- ,'" /A, Road No-12, MLA coiony, einj;% "Hiib]'Hil";Jil, re6"s;;:60b0#: AND ...PETITIONER 1 2 3 The State of Telanoana. Represented by its principal Secretary, Commercial Taxes, Secretariat, Xyd6rabao. The Commissioner of the Commercial Taxes Department, Telangana State, C.T Comptex, Nampatry, nyoeriujo-soo'ocii: """"''" The Assistant Commissioner. (ST), Jubilee Hills - lll Circle, punjagutta Division, s-9-219.9th floor e Blo,bk, ir;y*'k;d;iEomptex, Beside Chermas, Abids, Hyderabad - 500001 ...RESPONDENTS Petition undei Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a direction or order, more particurarry in the nature of a writ of Mandamus or any other appropriate Writ, declaring the following notices and orders in FORM GST DRC-01 and DRC_07 along with the Financial DRC-01 No. & date DRC-07 No. & Date lssued & Passed by l0 Year 2018-19 2D36A1240515751 2019-20 dated 31-01-2024 2D36Cr524O63119C 'dated 30 05.2024 2019-20 2D360524076935 X drrted 3'l .05.2024 2020-21 Zoso'tz+oaaogs S dated 28.11.2024 2D3604240822 991 daled 29-04-2O24 2D360824069933 U daled 20.08.2024 2D36082413 60B5B dated 30.08.2024 2D36042408636 3A daled 28.02.2025 Respondent No.3 Respondent No.3 Respondent No. 3 Respondent No.3 attachment without srgning the said documents either digitaly nor physically passed under Sr:ction 73 of the SGST/CGST Acl' 2O17 against the Petitioner as voidab-initio,illegal.arbitrary,andviolativeofA(icle19(tXg)and300Aofthe lndian Constituticn. IA NO :, 1OF 2O2,5 PetitionunderSectionl5lCPCprayingthatinthecircunrstancesStatedin the affidavit filed in s;upport of the petition' the High Court may be pleased to suspend the operation of FORlvl GST DRC-13 dated 07-03-2025 issued by the Respondent No. 3 k) recover the demands confirmed under the impugned order vide Reference No. .2D3608241360858 dated 30-08-2024 pending disposal of this writ Petition. IA NO :2OF 2O25 Petition tlnde' Section 15'1 CPC praying that in the circumstances stated in the affidavit fik:d in support of the petition' the High Court may be pleased to grantstayaninterirnrelieftorestraintheReSpondentsfrominitiatinganyaction torecovertherlemzrndsconfirmedundertheimpugnedordersdated29lo4l2024, 2OtO8t2O24,3O|OBI2024' 2BtO2t2O25 pending disposal of this writ netition' Counsel for tht: Petitioner:,SRt PUPPALA BHARATH NANDAN Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 10313 oF 2025 Between: 11 M/s. CHANDANA INFRA PROJECTS, Rep. by Chandana Ramamohana Rao. Registered Office at 1-13-39/85, LIG B-85, Dr. A.S.Rao Nagar, ECIL, fvledchal Malkajgiri, Telangana - 500062 ...PETITIONER AND

1. The Assistant Commissioner (ST), Keesara-ll Ciicle, Malkajgiri Division, 5h Floor, Mayur Kushal Complex, Abids, Hyderabad -500001

2. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), 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, order, or direction more particularly one in the nature of a Writ of Mandamus (i) declaring un signed Show cause notice in Form DRC 07.06.2022 vide Ref no. 2D360622038300U an unsigned impugned and d Summary Order in DRC-07 daled 27.08.2024vide Ref no. 2D36O8241142598 leaving to and amount of CGST Rs,6,96,9221 SGST Rs,6,96,9221- and both issued by the Respondent No.1 under the provisions of CGST/TGST Acl, 2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further or other orde(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. ( ii) and violative of articles 1a, 19(1Xg), 21 and 265 of the Constitution of lndia. 1Z lA NO: 1 oF 2025 Petitionunderl)ectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed in sr' pport of the petition, the High Court may be pleased to stay of operation 6r inrpugned Summary Order in DRC-07 viCe Ref' no' 2D36082411425\)8 dt*.ed 27108t2O24 issued by the Respondent Nrr. 1 for the tax period 20't9-20 under (IGST/TGST Acts, 2017 pending disoosal of the above Writ Petitiqn, as otherwise' the Petitioner will be put to severe loss and hardship' Counsel for the l'etitioner: SRI G' R' S' AKHILESWAR Clunsel forthe Respondents: SRI SWAROOP OORILLA' SPECTAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETTTIO N NO: 10327 0F 2025 Between: Mr. Ananthula V<lnkal Reddy, Registered office at: (S-ai Krishna Eledridals) 6-4711, iiir'di'l;;;d;; c"li,ny, t'e"oaiisiJi,-uppat bus depot' Telangana - 5000e2' ...PETITIONER AND

1. State Ta>: Oficer (STO)' Division - Malkajgiri' Circle - Nacharam - 2' Hyderabari - 500001.

2. State of l-elarrgana, Througt-r Principal qegqtary to Government' Revenue Department (Commercial Tax), Hyderabad' I elangana' ...RESPONDENTS PetitionunderArticle226oltheConstitutionoflndiapral/,ingthatinthe circumstancesr;tatedintheaffidavitfiledtherewith'theHighCourtmaybe pleased to issuer a w'rit, order, or direction more particularly one in the nature of a Writ of Mandamus (i) Declaring unsigned Show cause notice in Form DFiC 01 29 '05 '2024 and the corresPonding unsigned vide Ref no. 2D360824131877X vide Ref no. 2D3605240605676 demarrd crrder dated 29.08.2024 passed,bytheRespondentNo.'lunderSectionT3oftheCentralGoods and lierv ces Tax Act, 2017 for the Financial Year 2019-2020, demarrdinll an amount of SGST Rs. 36,16,492l- and CGST Rs. t3 36,16,4921- being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 14, i9(i Xg) and 265 of the Constitution of lndia, and to consequenfly set aside any action taken pursuant thereto. lA NO: 1 oF 2025 . Petition under Section 151 cpc praying that in the circumstances stbted in the affidavit fired in support of the petition, the High court may be preased to stay of operation of impugned Unsigned summary order in DRC - 07 vide dt.29.08.2024 Ref no. 2D360824131877x issued by the Respondent No. 1 for the tax period 2019-20 under cGSTffGST Acts, 2017 pending disposar of the above writ Petition, as othenirrise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI G. R. S. AKHILESWAR Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 10372 0F 2025 Between: M/s. Sri..Durga Bhavani Enterprises,.(nep. gV its Authorized Signatory), H.No. B_8_ 40/4, Dirkush Naoar. Near s.v rvboei Sdnoor, nvoerabd:" il;ai6;i_rrrriira"g;,i Telangana -500 037 ...PETIT]ONER AND

2. 3 Assistant Commissioner (ST), GST, Abids Division, Hyderabad Telangana State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat, Hyderabad. Union of lndia, rep. by its Secretary (Revenue)), North Block, New Delhi. ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue, a writ of i/andamus or any other appropriate writ or order or direction, (a) sefting aside the impugned Aftachment to Show cause Notice in Form DR-01, Form GST DRC-01 vide Ref. No. 2D360822000369G dated l4

02.O8.2022 and irnpugned Order of the l St Respondent along with proceedings in FormDRC.0TvicleR:f.No.2D360225088638xdt.28.o2'2.o25issuedbythelst Respondent for lhe :ax period April 2O2O to March 2021 without having any signatures as without a uthority of law, arbitrary' IA NO: 10F 2024i of all further alo ng with PetitionunderSectionl5lCPCprayingthatinthecircumstancesStatedin the affidavit filed in r;upport of the petition' the High Court may be pleased to Order dt grant staY Ref. No 28.O2.2025 2D360225088633X of the 1't Respondent for the tax period April, ;2020 to March' 202lpendingdil;posaloftheWritPetitionaSotherwisethePetitionerwillbeput to severe loss ar d ha rdshiP. pursuant to the imPugned in Form DRC-07 vi':le proceedings proceedings Counsel for the Petitioner: SRI YAMMANURU SlRl REDDY Counsel for the Respondents No.1 & 2: SRI SWAROOP OORTLLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR' DEPUW SOLICITOR GENERAL OF INDTA WRIT PETITION N O:1 o3820F 202s Between: Mis.chintoosFortd,Fl.No.g0KA,lDAKattedan,Rajendranagar,RanoareddyDistrict' R6.bt i6M;"a1]ing eartner Mr.Navroz Kurani aged 30 years ...PETITIONER AND I 2 The State Tax Officer, Rajendranagar-l Circle, Hyderabad' The Stak) of Telangana, Rep. by its Principal Secretary' Revenue (CT) Department, Telangaha Secretariat, Hyderabad' ...RESPONDENTS Petition unde- Article 226 of the constitulion of lndia prraving that in the in the affidavit filed therewith, the High court may be circumstances stat€,cj pleased to issue writ of Mandamus or any other appropriate v/rit or order or Direction declaring: l5 (1 ) the action of the 1st Respondent in issuing the show cause Notice, dated 31.01 .2024 and passing order, dated 28.02.202s, the summary of the order in Form GST DRC-07, dated 28.02.2025 and the Attachment to GST Form DRC-07, dated 28.02.2025, for rhe tax period 2o2o-21 under the ccsr/scsr Acr 2017, without any signature either physicaily or digitally, is nonest in the eye of law; (2) the action of the 1st Respondent in passing the order, dated 28.o2.2025, the Summary of the Order in Form GST DRC_07, dated 2g.02.2025 and tne Attachment to GST Form DRC-07, dared 28.02.2025, without issuing Form GST DRC-01A as contemprated under Rure 142('rA) of the Rures 2017, is not varid in tffb eye of law; (3) the action of the 1"t Respondent in issuing Show cause Notice, dated 31 .o1 .2024 and passing the order, dated 28.02.2025, the Summary of the order in Form GST DRC-07, dated 28.02.2025, without generating Document ldentification Number (DlN), for the tax period 2020-21 under the ccsr/scsT Act 2017, is contrary to circutar No.12814712019-GST, dated 23.12.2019 and the judgment of the Hon'bre Supreme court of lndia in w.p.(civil) No.320 ot 2022, dated 18.07.2022, and consequenfly set aside the Order, dated 2B.O2.2OZS, the Summary of the Order in Form GST DRC-07, dated 28.O2.2025 and the Attachment to GST Form DRC-07, daled 28.O2.2025, passed by the pt Respondent, for the tax period 2o2o-21 under the cGSTisGST Act 2017, as null and void. lA NO: 1 OF 2025 Petition undei 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, dared 2g.02.2025, the Summary of the order in Form GST DRC-07, dated 28.o2.2o25 and the Attachment to GST Form DRC-07' dated 28.02.202s, passed by the 1st Respondent, for the tax period 2020-21 under the CGST/SGST Act 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 MOHAMMED RAFI t6 Counsel for the Respondents: SRI SWARO-OP.O-ORILLA' sPECn;tdvinr'rrvrer'rr PLEADER FoR srArEi TAx .WRIT PETITION NO: 1039 o oF 2025 Between: It/l/s. Strefa Proje'cts Private Limited' Rep - SSY. Krishna Kurna' (authorised H!ini[t. **z*t m: -+,n +'"l: U: i:l*ei Prot No 34 E swara ia h Encrave' ., PETITIONER AND 1 2 The Assisternt c.ommissioner (sT), Division - Malkajgiri' circler - Keesara-1' Hyderabad -500101 . State of Te,langana, Through Principal Secretary to- Governrnent' Revenue 6Li"tt"r""'"i rcd'nm6rciat Tix), Hyderabad' Telangana ...RESPONDENTS Petition under Article 226 of lhe Constitution of lnclia prayirrg that in the circumstances stated in the affidavit filed therewith' ther High Oourt may be pleased to issue 3 writ order, or direction more particularly one in the nature of a Writ of Mandamus (i) Declaring unsigned Show cause notice in Form unsigned show cause notice dated 27.11-2024 vide Ref no 2D361124034106V and the corresponding demand order dl21 02 '2O')-5 vidr: Ref no' 2D360:2250593297 passed by the Respondent No 1 unrler Section 73 of the (lentral Goods and Services Tax Act' 201]7 for the Financial Year 2o2o-21 d6manding an amount of IGST Rs 15'24'1125l-' SGST Rs' 1,10,71\,22ttt- and CGST Rs 1,1O'78'224t- both issued by the Respor.rdent No.1 under the provisions of CGSTiTGSI Act' 2017 as being void, arbitrary, illegal, without jurisdiction ;and without authority of law apart from being violative of Articles 14, 19(1)(g) lrnd 265 of the Consti,:ution of lndia, and to consequently set aside arry action taken pursuant tl-ereto and pass such further or other orde(s) as this Hon'ble Court rnay deem fit and proper in the circumstances of the case' t7 (ii) and violative of articres 14, i 9(1 xg), 21 and 265 of the constitution of lndia. lA NO: 1 OF 2025 Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Gou( may be pleased to stay of operation of impugned signed summary order in DRC-07 vide Ref. no. 2D36o225o593297 dated 21 .o2.202s issued by the Respondent No. 1 for the tax period 2019-20 under cGST/TGST Acts, 2017 pending disposal of the above writ Petition, as otheruvise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI G. R. S. AKHILESWAR Counsel for the Respondents: SRt SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX The Gourt made the following: COMMON ORDER THE HON'BLE THE ACTING CHIEF JUSTICE STIJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA 1() 10390 of2o25 coM MON ORDER: (Per ttrc Hon'b[e the Acting Chief Justic: S:ujoa Paul) Learned counsel Sri Thanneru Chaitanl a Kumar' Sri TejpraJ<aslL Toshniwal, Sri Phanindra Kumar ()hennupati' Sri Shaik Jet:lani Basha, Sri P.Venkat Prirsad, I:iri Puppala Bharathllanoan,SriG.R'S'Akhileswar,SriYar:an.Lar-ruruSiri Reddy an,l Sri Mohammed Rafr, for the p€:til ioners and Sri Swaroop Ooritla, learned Special Governrtt nt Pieader I I appearing lor f)tate Tax' I

2. Regard being had to the similitude of the questic:ns involved' on the joint re luest of learned counsel for the parties the matters are analogousJl heard and decided by this corrLmon order'

3. Learrled counsel for the petitioners a.nd learned Special Government rleader for State Tax submitl-ed thart since the impugned noti,:e(s) and order(s) are unsignccl' lhe s ame may be set aside in view of the common order passed ir-r W P No'21 I O 1 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 a,d, for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents. 5 The Writ Petitions are disposed of without expressing aly opinion on the merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed SD/.MOHD. ISMAIL DEPUW RFGIFTRAR //TRUE COPY// To, 110001 Wing, New Delhi. lax, State ot Telangana, Hyderabad. Telanoana. secrrofr%rrrcen 1. The. Deputy/Assistant Commissioner (ST), Beoumpet Division. Bowenoallv_ll Circla^Queen's ptaza, S.p. Road, eegumpei, S';i,nder;b;b, Hi;i;#,i_ 500003 2. The^Secretary, Union of lndia, Ministry of Finance, North Block, New Delhi_ 3 J!: ilryiqal Secretary to Government Revenue Department (Commerciat 4. The commissioner, centrai Board of rndiredt raxes and customs, GST poricy 5. The Assistant commissioner (State Ta;), Jeedimetla-ll, Hyderabad Rural 7h Floor, .Gagan Vihar Comptei. Opp. einiOnion Crounbs,'r.fimpirfy'Siiiton Road, Hyderabad 6. The Joint Commissioner(ST), !-{y!erabad Rural 6th Floor, Gagan Vihar ' - , p-o1glex. Opp. Exhibition Grounds, Nampaily Station Road, HVOdri"UiO /. ,l he Branch.Manager, The National small lndustries corpoiation ltd., Govt. of lndra, Ministry _of Micro Small Medium Enterprises, 1_7_1074tC13, Flat No. 203, Datta Sai Complex, Musheerabad. Hvderjbad 8. The Commissioner of State Goods Servic-e Taxes, 1.t Floor, Commissioner of 9ommerciat Taxes' Buitding, covernmeni.-tf Teta;b;na, wl"iplttV, Hyderabdd. 9. The Princiqal S.ec1eta.ry, . Revenue (State Tax) Department, State of I elangana, Secretariat, Hyderabad i I l c@r 19 Telanoana Hvderabad - 501001.

10.The Assistant Commrssioner (ST)' Medak Circle' Nizamabad Division' 1 1 . The chairman. Minrstry'Ii'Fi"tu'.iJ6,'rig-[urt**t of Revenue. Central Board oI lndirect Ta>:es uno cuioms,'i'liliBi"";i, central Secretat-ial, New Delhi - 100 001 r__,,.. 6^^ rz.it; i".iirtrnt crmmissioner (Sr), Maredpallv-Bes#S:3"l"ji!331' crr"r"-z 'ii +#"X.-sisiini commissioirer.. (ST)' 1(hairate Paniaoutla Divi;ron. slsi--i#,"b. \i*#' a-Bl"ik' Mayur Kushal complex' HvOljr"aUaO Telrr n gana-50000 1 itE"dL"rn"r9r9]^Tllgs Dbpartment re angana State' 14 The commissiorer "t ,'f i"^u'.'lnliu+ii#ffi riil,lPlia;:l3",J*-lr'$a#iltrmff .,. +15'A$l!1i;i'i]3.*i!S!ler (gr), Keesara-, circre,- rvrarka js' ri Division, 5th ' " iffil,'M"av,;; ktiiiri c"ti,pi"x, Iuiijs' Hvderabad -s00001 - \acharam - 2' 17 rhe state Tax otii""i'idi'dj,'6il;it;;--*llilsiri' ']ircle 18. The Assis;tant Commissioner (ST)' GST' Abids Divisiorr' Hyderabad rg.tfi5's%?rJrrry (Revenue), Union of lndia' North Block' New De'hi ,6 +i.iE 5iai;'iri btti""r, i{lj"nat"n'g"-l circle' Hvderabad' 21 . The Assistant rlommil]3"nJi' isTi"oi"itio"'- ltialkajgiri' Circle - Keesara-1' zz.6'"".,"cUL"s"n"r'iinruurnucHAlrANYAKUMAR'Advocatet')PUCI i|.i;;66.'i, sirr swARb'oF6oiiii4' speciat Government Pleader lor 24.one CC to SRI cnor'Eril\lEErti(urrlr-An"oep'tv Solicito" C;eneral of lndia IOPUC] SRI 25.One CC to SRI 26. One CC to SRI 27.One CC to SRI 28. One CC to SRI 29.One CC tc SRI 30.One CC tc SRI 31 . One CC tc SRI 32.One CC tc, 33. One CC to SRI SRI 34. One CC to SRI 35.One CC tcr 36.Two CD CoPies K. ARVIND KUMAR, S.C. for Central Gov-ernmr:nt [OPUC] ijoiliNiC?t'RilAtlbes, Sr. S.c. ror cBlc [oPUC] iiii;RAKASH iosnruWal, Advocate^[oPUC:] n-l'"lUltlUf y$i.:E'$35n",\tt5i"lilnrentroPUCr brinir'l'eeiAxl BASHA, Advocat-e [oPUC] F VEr.rrnr pnnsAD, Advocate IoPUC] bi JbE;L;'BHA-FiXrH' NAuonu, Aqveg4q [oF' uc] cl ir. b'.-nKHtleswnn, Advocate [oPUC] Vnii nlrltr u iiU siii iebov' Ad-v99919 [o P rJ c I LiionAntueo RAFI, Advocate [oPUC] state Tax, Hish {}ourt tii[j" 5t'it-; oi.]g!'lsqn" at Hvderabad [oUTl Hvderabad -500001 MP 20 HIGH COURT . DATED:1 510412025 t{{ t ST.li-ti o ,s ,inrl:- ?? ilttt lu(J 2o* { 'f " ^l ''^Q) ON ORDER l)1.13 r a'r t^' I c 101 59, 10194, 101 W.P.Nos.36992 ol2O24; , 10294, 10302, 1031 3, 10327 , ,97 10372,10382 and 10390 of2O25 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS )1 \ I