SRI A v. RAGHU RAM

Petition under Article 226 oI lhe constitution of lndia pray'ing that in the circumstances staterl in the affidavit filed therewith, the High court may be pleased to issue, writ of lvlandamus or any other appropriate w rit or" order or Direction declaring: (1) the action of the 1.t Respondent in issuing the Show Car.rs* Notice, dated 31tOSt2O2+ arcl passing Order, dated Ogl0Bl2024' the Sr.rmmary of the Order in Form GST DRC-07, dated 09/08/2024 and the Proc:eedings, dated OglO8l2O2+ for the tax period 2019-20 under the r-GST/S(.iST Act 2017, without any signature either physicaily or digitaily, is nonest in the eye of law; (2)the action of the l"tRespondent in passing the order, dared ogtlgtzo24, the summary of the order in Form csr DRC-07, dated 09/08/2024 and the Proceedings, dated 091O812024, without issuing Form GST DRC_01A as contemplated under Rule 142(1A) of the Rures 201r, is not valid in the eye of law, (3) the action of the 1st Respondent in issuing show cause Notice, dated 3110512024 and passing the Order, dated 09/08/2024, the Summary of the Order in Form GST DRC-07, dated 09/08/2024, and proceedings, dated ogl08l2o24, without generating Document ldentification Number (DlN), for the tax period 2019-20 under the CGST/SGST Act 2017, is contrary to circular No.12814712019-GST, dared 23/12t2o19 and the judgment of the Hon'ble Supreme Court of lndia in W.p.(Civil) No.320 of 2022, dated 1810712022, and consequently set aside the order, dated ogtolt2oz4, the Summary of the Order in Form GST DRC-07, dated 09/08/2024 and the Proceedings, dated 09/08/2024 passed by the .l.t Respondent, for the tax period 2019-20 under the CGST/SGST Act2017, as 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 order, dated 09/08/2024, the Summary of the order in Form csr DRC-07, dated 09/08/2024 and the proceedings, dated o9to8l2o24 passed by the 1't Respondent, for the tax period 2O1g-2O under the CGST/SGST Act 2017, pending disposal of the above writ petition, as othenarrise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI MOHAMMED RAFI Gounsel forthe Respondents: SRI CHAITANYA KIRAN, AGp REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO:10661 OF 2025 Between: M/s. Thumu Veerabhadra Rao Works Contract (now closed), 5-113,,1, Main Road, ii'.ulrjoJ, iinimn,i., kha;;; Di;trLi, Andtria Pradesh'- 5o-''1t7, Rep' bv its Proprietor, Veera Bharjra Rao Thumu. ..PETITIONER AND

1. The Assislant commissioner (ST), Khammam-ll circle, s/arang-al Division, " n uo. io--o-l7s/6, crouno rtooi, trt6arP.V. Narasimh:t Rao Park, Beside NSP Office, Bhtrranpuram Street, Khammam 507001 '

2. The State of Tr:langana, Rep. Qy the Principal secretary to tlre Government, - i;;"";; Dr. B.R. Ambedkar Telangana secretariat -odp"ttrent, iCrl Building, HYderabad, Telangana.

3. The Union of lrrclia, rep. by its Secretary (Finance), IVinistry of Finance' North .,.RES'ONDENTS Block, Ner,.r Delhi - 110001 . Petition under r\rticle 226 of the constitution of lndia pray ing that in the circumstances stateci in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or Direction, more pa'ticularly in the nature of MAND,\tVUS holding that the impugned Ex-Parte Assessment order in Form GST DFIC-O 7 passed by the First Respondent vic e Order No' 2D360424048883S, rlated 22.04.2024, u/s. 73 0f the TGST and CGST Acts, 2017' for the F.Y. 2C 18-1t), which does not contain the mandator--ri electronically generated DlN, whic:h does not contain signature/Digital Signature and is an unsigned order, and which was passed pursuant to Show ca;s,,: Notice which itself does not r;ontain DIN and signature/Digital Signature, rvithout physically serving the shovv cause Notice on the Petitioner, without affordin$ opportunity of personal hearingl, arrcl even on merits is invalid, deemed to have never been issued, not an order n the eye of law, violative of the principles of natural justice, contrary to S. ,'5(4) of the GST Acts, 2017, contrary to lau/ and illegal and consequently set asicle the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in sttpport of the petition, the High Court may bt-' pleased to grant stay of all further proceedings, including recovery of tax, interes;t and Penalty, pursuant to the impugned Ex-parte Assessment order in Form GST DRc_07 passed by the First Respondent vide order No. 2D360424048889s, dated. 22.04.2024, uis. 73 of the TGST & CGST Acts, 2017, for the F.y. 201g_1g. Counsel for the Petitioner: SRI G. NARENDRA CHETry Gounsel for the Respondents No.1 & 2: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 10663 OF 202s Between: M/s' .DEFW Automations, D lrgh, IDA, phase - il, Jeedimefla, -Hyderabad, Ranga FS9.aV,.Telangana - 500 055, represented by its' proprietor,'siibrrdjllh'61'uO Muthyala. AND ...PETITIONER 'l . Assistant Commissioner (ST), Jeedimefla - 1 Circle, Hyderabad Rural, Hyderabad Il9_9!9tg jtTelangana, reprqsqrted by its principat Secretary, Revenue uepartment (Commercial Taxes), Telangana Secretaiiat, Hyderabad. 2 ...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 setting aside the impugned show cause Notice and Assessment order passed by the first respondent in Form GST DRC - 07, in Reference No.2D360824004833D, vide DtN No.GST/36AHppW13sJE1zDl2o, dated. 02.08.2024, in raising a demand of tax of Rs.2,93,3041 (CGST amounting to Rs.1,46,652/- plus SGST amounting to Rs.1,46,652/-), forthe tax period 2O1g_2O, that have beeri uploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the GGST Rules 20'tz, as illegal, arbitrary, ab initio void, contrary to the provisions of CGST Act and Rules, 2017 and rGST Act and Rules, 2017, contrary to the law laid down by the judicial pronouncement of this Hon'ble court and Hon'ble High courts of Delhi, Bombay and Andhra Pradesh and without authority of law. A NO: 1 OF 2O2!l Petition under liection 151 cPC praying that in the circumstances stated in the affidavit filed in r;upport of the petition, the High Court may be pleased to pending disposal of tl,e writ Petition grant stay of all further procr3erlings arising in pursuance of the impugned Assessment order passed by the firsl respondent in Assessment ord,:r in Form GST DRC - 07, in Reference No.2D360824004833D vide DIN No.GS.I/36,{HPPM1353E,1ZDl20, dated 02.08,2024, for the tax period 2019-20 Counsel for the Petitioner: SRI S. SURI BABU Counsel for the llespondents: SRI CHAITANYA KIRAN' AGP REPRESENTING SRI SWAROOP OORILI-.A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 10665 OF 2025 Between: M/s.DEFW Autornations, D 179t1 , lDA, Phase - ll, Jeedimetla, Hyd.erabad, Ranga iiLijiv,'ii,r""rjini-_-slio 055, represented by its proprietor, sri :)urgaiah Goud Muthyala. ...PETITIONER AND

1. Assistant Contmissioner (ST), Jeedimetla -1 Circle, llyierabad Rural, Hyderabad.

2. The State of 'felangana, represented by its Principal Secn:tary,. Revenue - oepartme,rt (C,)mme"rcial Taies), Telansaha Secretariat, *llf'lto63*O=*r, Petition u.rder Article 226 of the constitution of lndia pra)/ing that in the circumstances state(t in the affidavit filed therewith, the High court may be pleased to issue a W'it or Order or direction particularly one in the nature of Writ of Mandamus setting zrside the impugned Show Cause Notice and Assessment order passed by the first respondent in Form GST DRC - 07, in Reference No.2D360424083756lJ, vide DIN No.GST/36AHPPI\A1353E12D119' dated 3O.O4.2O24, in raisirg a demand of tax of Rs.2,27,132i- (CGSI amounting to Rs.1,13,566/- plus StiST amounting to Rs.1,13,566/-), for the tax 1:reriod 2O'lB-19, that have been tploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rules :;1017, as illegal ,arbitrary, ab initio void, contrary to the provisions of GGST Act and Rures, 201 7 and TGST Act and Rures, 2017, contrary to the raw raid down by the judiciar pronouncement of this Hon'ble court and Hon'ble High courts of Delhi, Bombay and Andhra Pradesh and without authority of law. lA NO: 1 OF 2025 Petition under Section i s1 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to pending disposal of the writ petition grant stay of all further proceedings arising in pursuance of the impugned Assessment order passed by the first respondent in Form GST DRC - 07, in Reference N..ZD36O424OB9756U, vide DtN No.GST/36AHPPM1 353E I zDl1 9, dated 30.04.2024, for the tax period 201 8-1 9. Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: '10694 0F 2025 Between: M/s. Kasina Techno Services,. R/o. 609/54, Manasarover Heights, phase 3, prem p.3og1Ota^aowenpaily, Hyderabad-- SOO 009, Tetangana nepreienlbo OvlG ilrrtn"r, Mr. Parvateesam Kasina, S/o Mr. Kasina Veerabhadra Swariry AND ...PETIT|ONER 1 2 The Assistant Commissioner (ST), Bowenpally - I Circle, Begumpet, gth Floor, - ' C. Block. Mayur kushat Compiex, Abids, Hideiabad - sob 00"1 , iSrangana.- State of fgtg,tgulr, Represented by its principal Secretary to covernment, Revenue (CT-ll) Department, Secretariat, Hydeiabad. ...RESPONDENTS Petition under Article 226 ot 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 A. the Summary of show cause notice in Form GST DRC-01, and Attachment to Form GST DRC-01, dated 19.01.2024, issued by the .tst Respondent, Under the |)roviSions of the Telangana Goods and Servicels for the tax ceric ci 201 8 - 19, as uploaded in the GST web port'al' ,.[ax Act, 2017, B. the order u/s 7l] of the Goods and Services Tax Act, 2017' Summary of the Order in tslrn {3ST DRC-07, and Attachment to Form GST DRC-07' all dated 30.04.2024, passed by the 1"t Respondent, under thr: provisions of the Telangana Goods and Services Tax Act, 2017, for the ta;.1 period 2018 - '19, as uplc adetj in the GST web portal, are issued without any authority of law, and are arbitrary, at)art from being violative ol arti:les 1 4, 1 9(1 Xg) and 265 of the constitution cf lndia, in the interests ot justice. lA NO: 1 OF 2021t Petition urder Section 151 CPC praying that in the ,:ircu nrstilnces stated in the affidavit filed in srrpport of the petition, the High court may be l)leased to stay all further proceedings, including any recovery, pursuant 1o 16s 61dr,rr u/s 73 of the 'fax Act, 2017, Summary of the order in Forrr GST DRC-07, Goods and services and Attachment to Frrm GST DRC-07, all dated 30.04.2024, pa-.sed by the 1't Respondent, unc er tlre provisions of the Telangana Goods and se 'vices Tax Act, 2017,for the tax perod 2018 - 19, as uploaded in the GST web portal, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI SRINARAYAN TOSHNIWAL Counsel for the Respondents: SRI CHAITANYA KIRAN' AGP REPRESENTING SRI SWAROOP OORILI..A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITIO N NO: 10712 OF 2025 Between: Venkatesh Goud Lin5lampalli, Having office at 7-32l1l25,.Jyothi Nagar, Narapally, Hyderabad, Telangana - 500039 ...PETITIONER AND

1. The Assistant Commissioner of State Tax, Nacharam 1 Circle, Malkajgiri Division 1:2th Floor, South Wing, Gagan Vihan, Nampally, Hyderabad - 500 00't

2. The Commissioner of Hyderabad - 500 001 State Tax, 3d FIoor, C.T. Complex, Nampally, No. '13, 130/2 Friends 9olo1y Eritranie, Sri Ven(aieiwaru Road, Uppal, Hyderabad - 50d 039

3. State Bank of lndia (Upp^ar Branqh), Represented by the Branch Manaoer prot -S*rilv l.rpr" 4 9^tgt9 ojTelangana, Represented by frincipal Secretary Revenue Department 5. l-lnion of India, Ministry of Finance, Represented by its secretary, North Brock, (State Tax) Secretariat, Hyderabad'- S0O 0b4 New Delhi - 't 10 001 ...RESPONDENTS Petition under Article 226 ot the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction particularly one in the nature of a writ of Mandamus or any other appropriate writ decraring (i) order dated 17.08.2024 along with FORM GST DRC 07 dated 17.09.2024 bearing Reference No. 2D360824060326A issued by the Respondent No. 1 under section 73 of the CGST Act, 2017 for the period 2019-20; (ii) show cause notice in Form csr DRC- 01 dated 31 .o5-2o24 and (iii) Notice issued in FORM GST DRC - 13 dated 09.o1 .2025 issued by the commerciar raxes Department under Section 79(1) of the GGST Acr, 2017, as null and void, illegal, in violation of principles of natural justice, without jurisdiction as it is passed without authority of law, and non-est in law on account of the lack of signatures in the interest of justice and equity, and in accordance with the scheme of the GST Acts. 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 (i) the impugned Orders dated 17.08.2024 bearing Reference No. 2D360824060326A, (ii) Notice issued in FORM GST DRC _.13 dated Og.O1 .202s, and any coercive steps towards recovery of Rs. 10,87,032i- against the petitioner by the Respondents pursuant to the impugned orders dated 17.08.2024 and the bank attachment notice dated 09.01.2025. Counsel for the Petitioner: SRI KARAN TALWAR Counsel for the [Respondents No'1, 2 & 4: SRI CHAITANYA KIRAN' AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the llesPondent No.3: - Counsel for the llespondent No.5: SRI GADI PRAVEEN KUMAR' DEPUW SOLICITOR GENERAI' OF INDIA WRIT PETITIO N NO: 10723 0F 2025 Between: M/s. Sai Manaser Pharrmaceuticals, 10-2-125, Mamilgudem, Khammirm, Khammam oi'.iii"If r,lir'igii,, siioor, nep.'oy its Managing Partner, Mr' Gr"trram Srinivasa Rao. ..PETITIONER AND

1. 2 3 The Assistant Commissioner (ST), Khammam-ll Circle, V/arang-al Pi'i:io^l H.ilo.'io--€,-17910, crouna riooi, ruear P.V. Narasimha Rao Pa'k, Beside NSP Office, Bhuranp,uram Street, Khammam - 50700'1 ' The State of Tr:langana, Rep. by the Principal Secretary. tc the Go^vernm-ent' Revenue (CT) Department, Dr. B.R. Ambedkar I elanga na secreunar Building, Flyderabad, Telangana The Union of lrdia, Rep. by its Secretary (Finance), tvlinistry o.l Finance, North Block, Nevv Delhi - 110001' ...RES'ONDENTS Petition u -rder Article 226 of the constitution of lndia p'aying that in the circumstances statetl in the affidavit filed therewith, the High court may be pleased to issue an iappropriate writ, order or Direction, more particularly in the nature of IuANDAMUS holding that the impugned Ex-Parte Assessment order in Form GST DtlC-07 passed by the First Respondent vide Order No' 2D3604240840030, dated 30t04t2024, u/s. 73 0f the TGST and CGST Acts, 2017 , for the F.'/. 2(t18-19, which does not contain the mandatory electronically generated DlN, whir;h does not contain Signature/Digital signalure and is an unsigned order, and r,irhich was passed pursuant to Show cause Notice which itself does not rontain DIN and Signature/Digital signature, 'ffithout physically serving the shorv cause Notice on the Petitioner, without affordinl; opportunity of personal hearin1], ancl even on merits is invalid, deemed to ha'le never been issued, not an order in the eye of law, violative of the principles of natural justice, contrary to S. z5(4) of the GST Acts, 2017, contrary to law and illegal and consequently set aside the same. lA NO: 1 OF 2025 Petition under section 15't 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, including recovery of tax, interest and Penalty, pursuant to the impugned Ex-parte Assessment order in Form GST DRC-07 passed by the First Respondent vide order No. 2D3604240840030, dated 30-04-2024, uls.73 of the TGST & GGST Acts, 201r, for the F.y. 2o18-1g. Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondents No.1 & 2: SRI CHAITANYA KIRAN, AGP REPRESENTING SRt SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: M/s. B. LAXMI PRASUNA S.C. FOR CENTRAL GOVERNMENT WRIT PETITIO N NO: 10729 OF 2025 Between: M/s. Global rree careers Private Limted, Rep. by shri Alapati subhakar, Director 6- 3-B79lBl2, Green Lands, Begumpet, Telangana, SOOOtO. AND ...PET|T|ONER

1. The state of relangana, Represented by its principar Secretary, commercial I axes, Secretariat, Hyderabad.

2. The commissioner of the commercial raxes Department, Telangana state, C.T Complex, Nampally, Hyderabad-SO0 00.1 . ' [i,:1ff.:]'l?'" r", ""#' Hyderabad E:iT,:' El":,',eE,fl lo l""n HH *il l"ff.,f Efi%,#"?l ...RESPONDENTS Petition under Article 226 of rhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a direction or order, more pa(icularly in the nature of a writ of Mandamus or any other appropriate writ, decraring the impugned order vide Reference No. 2D360424o94223c dated 30-04-2024 without signing the said documents digitally confirming the demand of Rs.27,15,792l- (SGST of Rs. 1 3,57,896/- and CGST of Rs. 13,57,896/-) of tax along with consequential demands of interest and penalty against the petitioner company as void ab-initio, withoUtjurisdiction,ill,-.gal,arbitrary,andviolativeofArticlelg(1)(g)and300Aof the lnd ian Constilution IA NO: 1 OF 202!i Petition under fiection '151 cPC praying that in the circumstetnces stated in the affidavit filed in t;upport of the petition, the High Court may be pleased to grant stay an interim relief to restrain the Respondents from initia'l.ing any action torecoverthedemancsconfirmedundertheimpugnedordervideReferenceNo. zD36O424Og422',.jG dated 30-04-2024 pending disposal of this writ petition Counsel for the l'etitioner: SRI PUPPALA BHARATH NANDAN Counsel for the llespondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITIO N NO: 10765 OF 2025 Between: M/s.Mathrubhoonri sk;el & cement, rep. by its Proprietor Sri Prattp. R^eddy Navari, H. M.r-ig;i"llap ur, Ramachandrapuram, Sangareddy, Telangana-503032 ..PETITIONER AND l.TheStateofTelangana,rep.bythePrincipalsecretary,Revenue(CT) Departmertt. Secretaiiat, Hyderabad, Telangana'

2. The Assis..ant ilommissioner (state Tax), Sangareddy, Nizrarnabad Division, .,.RE.P.NDENT' Telangana Petitionu-rderArticle226oftheConstitutionoflndiapray'ingthatinthe circumstances staterl in the affidavit filed therewith, the High court may be pleased to issue a writ, or order or Direction particularly one in thcr nature of writ of [Vlandamus declarirg the action of the 2nd respondent in passrinl; the impugned summary of the order dated 23-08.2024 in DRC-07 vide GSTIN No.36AGVPN0537A1ZA for the year 2019-20 under the cGS-l and sGST Act, 2017 without signatu'es either electronically or digitally along with the Attachment to show cause Notice in Form DRC 01 along with Form GST DRC 01 dated 31 .O5.2024 as being void, illegal, without jurisdiction, rvithoul a -lthority of law apart from violative of Articles 14 and consequently set aside the same. 19 of the Constitution of lndia and lA NO: I 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 preased to grant stay of all further proceedings pursuant to the impugned summary of the order dated 23.08.2024 in DRC-07 vide GSTIN No.36AGVpN0567A1ZA for the year 2019-20 under the GGST and SGST Act, 2017 without signatures either electronically or digitally along with the Attachment to show cause Notice in Form DRC 01 along with Form GST DRC O1 dated 31 .05.2024. Counsel for the Petitioner: SRI K. LAXMA REDDY Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: f 0775 0F 2025 Between: venkatesh Goud Linoamoalri, Having office at 7-32/1rzs, Jyothi Nagar, Narapaily, Hyderabad, Telangani - doooes ...PETITIONER AND 1 The Assistpnt commissioner of state Tax, Nacharam 1 circle, Malkaiqiri Division t 2th Ftoo r, South W i ns, c <iin virriri, r.ii"i biiiv,' irvoE;"b;'d'f #A"dEi' State Tax, 3'd Floor, C.T. Complex, Nampally,

2. The Commissioner of Hyderabad - 500 00'l

3. State. No. 13, 130/2 Friends Colony__Eritranie, Sri Ven(at"s*"ra Road, Uppal, Hyderabad -500-039 (Uppal Branch), Represented by the Branch fManager plot 1i-mpte ^Bank-of-lndia 'S*Jry a -S^t9t9 ojTelangana, Represented bylrincipal Secretary Revenue Department (State Tax) Secretariat, Hyderabad'-S00 Od4

5. !-lnion of lndia, Ministry of Finance, Represented by its secretary, North Brock, New Delhi - 110 001 ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction particularly one in the nature of a writ of Mandamus or any other appropriate writ declaring (i) Order dated 07 '08 2024 along with FoFllvl r3sT DRC - 07 dated 07 'o8 2024 bearing Reference No.2D36082402C,8193 issued by the Respondent No.1 under section 73 of the CGSTAct,2OlTfortheperiod2olg-20(ii)showcausenoticeinF()TmGSTDRC - 01 dated O7.O(i.2O22t and (iii) Notice issued in FORM GST DRC - 13 dated og.ol.2025issueldbythestateTaxesDepartmentunderSectionT9(1)ofthe CGST Act, 2017, as null and void, illegal, in violation of princil;les of natural justice, without ju risdiction as it is passed without authority of law, ;and non-est in law on account cf the lack of signatures in the interest of justice a'rd equity' and in accordance wi1.h thr: scheme of the GST Acts' IA NO:1OF 2O2l Petition urder lsection 151 CPC praying that in the c;ircumstances stated in the affidavit filed in support of the petition, the High court may be F)leased to stay (i)theimpugredOrdersdatedOT'O8'2024bearingR::ferenceNo' z036082402081,l3, (i) Notice issued in FoRM GST DRC - 13 datr,rd 09.01 .2025. and any coercive steps towards recovery of Rs. 10,87,028i- agalnsl the Petitioner by the Respondents pursuant to the impugned orders dated 07.08.:2024 and bank attachment notic,-. daled 09.01 .2025. Counsel for the Petitioner: SRI KARAN TALWAR Counsel for the Respondents No.l, 2 & 4: SRI CHAITANYA KIRAN' AGP REPRESENTING SRt SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel forthe ResPondent No.3: - Counsel forthe Respondent No.5: SRI GADI PRAVEEN KUMAR, DEPUW SOLICTTOR GENERAL OF INDIA The Gourt made the following: COMMON ORDER THE IION'BLE THE ACTING CIIIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITI ON Nos. 1O598 10610, 10661 10663, 1066s, Lo694 ro772, 10723 1o729 1()765 and LO775 of 2025 COMMON ORDER (Per the Hon'bLe the Actinq Chlef Justice Sujou paul) Learned counsel Sri A.V.Raghu Ram, Sri Mohammed Rafi, Sri G.Narendra Chetty, Sri S.Suri Babu, Sri Srinarayan Toshniu.al, Sri Karan Talwar, Sri puppala Bharath Nandan and Sri K.[-axma Reddy, lor the petitioncrs and Sri Cl-raitanya Kiran, I I Oorilla, learned Special Government pleader appearing for State Tax ?ry:i "Tf:.,.g1qns:rtq+Bfos+r:r ; = . -:: 3r:-+ -=..:--=..==:*e_"

2. Regard being had to the simltitude of the questrons involved, on the joint request of learned counsel for the parLies, the matters are analogously heard and decided by this common order.

3. Learned counsel for the petitioners and learnecl Special Government Pleader for State Tax submitted that since the impugned notice(s) and order(s) are unsigned, the same may be set aside in view of the common order passed in W.p.No.2l10l of 2024 & batch, dated 25.O2.2O25. 2 {-i 4 . Acco din gly, the impugned notice(s) anc ord:r(s) ir-r these Writ Pcti.-ior-r; are set aside. The consequel ttial bank attacl'rment(s), if any, sha-ll also stand revoked Libertv is reserved to thc resprond€ ltts to issue fresh show cause rLoticc(s) /orcler(s) in accordanc,: r,,,i.h Lalr, and, for undertaking this t:xerc--ise afr-t:sll, the limitation '.r'ill rot be a hurdle for the responder ts.

5. The Wnt I)etitions are disposed sf \ rilhlrut t-;<p essing any opinion on the rncrits ol the case. No costs Intcr-lor:rr.ory applications, if any pendin.g, sh:r11 also sland closed //TRUE COPY// SD,I.MOHD.ISMAIL DEPUTY REGTIRAR SE(::T[ON OFFICER To, .1 . The Assistant Commissioner (ST), Warangal Rural, l'larsarnpr,:t, Telangana- 2. The Princip a Secretary (Revenue) Departmenl, State of Telangana, Secretariat Buildings, Hyderabad, Telangana.

3. The Ass.istart Commissioner (CT), Commercial Tax, lVlehdi'.ratnam-ll Circle, Charminar D vision, Hyderabad.

4. The Ass;istant Commissioner (ST), Khammam-ll Circle, Wt,rangal Division, H.No. 1()-6-1 /9/6, Ground Floor, Near P.V. Narasimha Rao P,ark, Beside NSP Office, B huranpuram Street, Khammam 507001 .

5. The Principal Secretary to the Government, Revenue (CT) D::partment, State of Telan,3ana, Dr. B.R. Ambedkar Telangana Secretariat Builtring, Hyderabad, Telanga ra.

6. The Ser;retarl (Finance), Ministry of Finance, Union of lncia, North Block, New Delhi -1 1(1001

7. The Assistart Commissioner (ST), Jeedimetla - 1 Circle, H'/derabad Rural, Hyderabad.

8. The Ass stanl Commissioner (ST), Bowenpally - I Circle, Beg.tmpet, th Floor, C. Block Mavur kushal Complex, Abids, Hyderabad - 500 0O'1 , Telangana. @r) .g::ti:i._*IE&9' al.n L

9. The Principal Secretarv to. Government, State of Telangana, Revenue (CT_ll) Department, Secretaridt, Hyderabad '10. The Assistanl commissioner of State Tax, Nacharam 1 circre, Markaioiri Division 12th Ftoor, soutn wing, G;G" Vfir;,"rvriiprify, H'y;;;;d;; I s?iii 001 1 1 . The Commissioner of State Hyderabad - 500 00.1 '12. The Principal Secretary Telangana, Secretariat, Hyderabad - 500 bba' - ' . Revenue Department (State Tax), State of Tax, 3'd Floor, C.T. Complex, Nampally,

13.The 1't0001 9^e_cretary, Union of lndia, Ministry of Finance, North Block, New Delhi _ '14'The Principar Secretary, commerciar raxes, State of rerangana, secretariat, Hyderabad. '15 The commissioner of the. commerciar raxes Department, Terangana State, C.T Complex, Nampally, Hyderabad-500 00i. - -"- Hg_,llsisllntCommissioner of State tax, Begumper_il Circle, utv,slon, b' ' Floor, pavani prestige, Above - R.S. brothers, Hyderabad Begumpet Ameerpet, l0 I 'l 7. The Assistant commissioner (state Tax), Sangareddy, Nizamabad Division, Telangana

18. Thl+Assislg.ht Coinmissioner of Siate fai. Division 12"' Floot, South Wing, Gagan Viha 001 Nae*m ram 1 Circle, MalkaJgtrr n, Na mpally, Hyderabad 500

19. The Commissioner of Hyderabad - 500 001 State Tax, 3'd Floor, C.T. Complex, Nampally,

20. One CC to SRt A. V. RAGHU RAI\/, Advocate IOPUCI 21 'Two ccs to sRr swARoop ooRrLLA, speciar Government preader for " State Tax, High Court for the State of Tetangaha-ai Nyoe[Oao. [buT"]-"'

22.One CC to SRt MOHAMMED RAF|, Advocate tOpUCl 23.One CC to SRI G. NARENDRA CHETTY, Advocate tOpUCl 24.One CC to SRI S. SURI BABU, Advocate [OpUC] 25.One CC to SRI SRTNARAYAN TOSHNTWAL, Advocate [OPUC] 26. One CC to SRt KARAN TALWAR, Advocate tOpUCl 27-one cc to sRl GAD| PRAVEEN KUMAR, Deputy Soricitor Generar of rndia loPUCl

28.One CC to M/s. B. LAXMI PRASUNA, S.C. for Centrat Government [OPUC] 29. One CC to SRI PUPPALA BHARATH NANDAN, Advocate [OPUC] 30. Two CD Copies MP LS HIGH COURT DATED:1710412425 -La 6{ Ht sra rt: ,/4 ,1. ll"_ l,\ a \ ? 2 i, I'IAY 2[Z5 De. ipAt (. 7 c -). .l' COMMON ORDER W.P.Nos,10598, 10610, 10661, 10663, 10665, 10694' 10712, 10723,10729,10765 and 10775 af2025 I I DISPOSING OF THE WRIT PETITIONS WITHOI,JT COSTS \'t' 'lr"