Venkatapathi Raiu Daila. S/o.Venkata Narasimha Rrj v. TheAssistantC

Judgment

1. 2 3 ...PETITIONER The Assistant commissioner (sr), Jubiree Hirs - 3 circre, punjagutta Division, Nampally, Hyderabad. The State of Telangana, Represented by its principal Secretary, (Revenue), Secretariat, Hyderabad. yr'p,:31'5s:X#8"'J,,S,iSi,fi :?g;Hlil?^il[5li?i;ipii3r5r51entof ,ndia, ...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 an appropriate writ or direction, more particurarry one in the nature of Writ of Mandamus, declaring the impugned order dated 16lO8l2024passed by the pt respondent in ref. No. 2D360824O51 1668 for the financial year 2019-20 being un-signed, as illegal, unjustified besides being violative of principles of natural justice. Z tA NO: 10F 2025 PetitionunderSectionl5lCPcprayingthatinthecircumstancesstated in the affidavit fir,:d ir support of the petition, the High court m ay be pleased to stay all further proceedings pursuant to the impugned order dat'::d 1610812024 passed by the 1s restrondent in ref No ZD36O824O511 668 for tho financial year 2O1g-20 during the p<:ndency of the above writ petition' Counsel for the lretitioner: SRI B' SRINIVAS Counsel for the Respondents No'1 & 2: SRI SWAROOP OORILLA' sPEcilf-GovERNMENT PLEADER FoR srATE TAx . .. --OEPUW Counsel for the Respondent No'3: SRI GADI PS|YFEN KUMAR' SOLICITOR GENERAI- OF INDIA WRIT PETITION NO:10924 oF 2025 Between: Venkatapathi Raju Dirtla, S/o Venkata Narasimha Raju Datla' Plot No 88' ld Floor' H.No.002, Nath lietiarce K,i[;;ii;;; Nb.z, Hvaeraodo, re'angarra 500 033. ...PETITIONER AND 2 1 TheAssistantC,ommissioner(sT),JubileeHills-3Circle,PurlaguttaDivision' NampallY HYderabad The State: of -i:langana, Represented by its Principal secrelary' (Revenue)' Secretariat, Hlrderabad.

3. Union lnd ia, of lndiir. Rep. by its Secretary, Ministry of Finance' Government of j; iil,li , LLI"I;" 6di,p eriroi"s,'bansaa Mars' New De'hi- 1 10 001 ' ...RESPONDENTS

Petition r.rnder Article 226 of lhe Constitution of lndia praying that in the circumstances statecl in the affidavit filed therewith' the High Court may be pleased to isstle arr appropriate Writ or direction' more pad cularly one in the natureofWritoflt,landamus,declaringtheimpugnedorderdated29lo4l2o24 passed by the 'lst respondent in ref No ZD3 604240825086 for tne financial year 201B-1S being un-signed, as illegal, unjustified besides being violative of principles of natural justice. IANO:1O F 2025 3 Petition under section 15't cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings pursuant to the impugned order dated 2g.04.2024 passed by the 1st respondent in ref No. zDg6o424oB250B6 for the financiar year 2018-19 during the pendency of the above writ petition. Counsel for the petitioner: SRI B. SRINIVAS Counsel for the Respondents No.1 & 2: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STAiE TAX Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUry SOLICITOR GENERAL OF INDIA WRIT PETITI ON NO: 10925 oF 2025 Between: Uiifilx!,.'#". xir,3f,i{,:y,[?",11*:'R"r;#fl":v"J,.: [xg:.,]k^1,^ix, {r,ru, Nasar, Prashahthi Nagar il6;:i";;'kJl iti.:li,"i$jir^bad, Teransana _ 500 072d.hi AND ...PETITIONER I ) 1 Iil?,,:l:ti,I?: flTr"r";,.11*ir' Hvdemasar - rr circre, Hvderabad Rurar 2. The Assistant Commissioner. (ST), Hydernagar - ll Circle, Hyderabad Rural Division Nampally, Hyderabad.' Represented bv its Principar secretary, (Revenue), ' I3i"t5,.t3,3[.,13]?:93!: 4 Union of rndia, reo. bv its S.ecretary, Ministry of Finance, Government of rndia. 3rd Ftoor, Jeevan Dei:p Buitding, S;r;;d-Mr;r;, 'ilu* o"tr,i_t t o oot . ...RESPONDENTS Petition under Articre 226 of Ihe constitution of India praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ or direction, more particurarry one in the nature of writ of Mandamus, decraring the impugned order dated 06.12.2024 passed by the 1"t respondent under section 7a() ot the GGST Act, 2017 in ref No. 2D361224007339J demanding an amount of Rs.27,9s,388/- CGST and 4 Rs-27,95,388/- SI3ST and also imposed a interest of Rs.20,12,13791 CGST and Rs.20,12,6791- S(}ST r-rnder Section 5O(1) of the CGST Act' 20'17 for the financial yeat 2O1g-20 being ttrr-signed, as illegal' unjustified besides being violative of principles of natu 'al iLstice IANO:1O F 202!i Petition under liection 151 CPC praying that in the circumstances stated in the affidavit filed in strpport of the petition, the High Court may be 6;leased to stay all further proceedings pursuant to the impugned order dated 0€i 1i2'2024 passed by the 1st respondent under Section 74(1) of the CGST Act' 2(:17 in ref No' 2D361224O07333J for the financial year 2019-20 during the pendency of the above writ Petitio n. Counsel for the Petitioner: SRI M' V' L' NARASIMHA RAO Counsel for the Respondents No'1 to 3: SRt SWAROOP OORILLA' SPECIA. GOVERNMENT PLEADER FOR STATE TAX counsel for the Respondent No'4: SRI GADI PRAVEEN KUMAR' DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 1099 I oF 2025 Between: M/s-SRICHAK.RAToTALGAzDISTRIBUT^oRS,PartnershipFirm,Havingits Corgny' Baoh Amberoet' Amberpet' reoistered office at r.r.ro. 1-zliil+-sii" -FUpt"1"'t"o uy' ruaniging^Pa tner' Sri Vinav HrTderabad, Telansa ra 5'0bi,i5 id;; ; K;i; rJ cl jil r.r, eonc I FS 2452G 1' z3 F i na ncia I Y ear 20 1 e'2ct 'D'D ...PETITIONER AND 1 2 3 4 The Assistant C:ommissioner (ST), Vidya.nagar Circle Secunderabad Division' N6,?ffi ;ili ii""ipili ei,"tbunijrv, Auio'I Hvdera bad - 50000 1' relangana' The Union of lndia, Ministry of Finance, North Block' New Delhi - 110001' Rep. bY its Se:retary. 'l-elangana, Through- Principal Secretary' Revenue (Commercial The State of Taxes) D,:partment; Secretariat, Hyderabacl - I elangana' The Central Board of lndirect Taxes and Customs (CBIC) GST Policy Wing' flortn giocf, Nlew Delhi, Rep. by its Commissioner' ...RESPONDENTS 5 petition under Articre 226 0f rhe constitution of rndia 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 particurarry one in the nature of Writ of Mandamus declaring impugned Order vide Ref No. 2D3608240931744 dated 23.08.2024 passed by the 1"t Respondent under the provisions of CGSTiIGST Act, ZO17 as being void, arbitrary, illegal, without jurisdiction, viorative of the principres of naturar justice apart from being viorative of Articres 1a, 19(1Xg) and 265 0f the constitution of rndia, and to consequenry set aside the same. lA NO: 1 oF 2025 Petition under section'151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of a, further proceedings pursuant to the impugned order vide Ref. No. 2D3608240931744 dared 23-08.2024 arong with proceedings in Form GST DRc_ 07 vide Ref. No. ZD36OB24O}31Z44 dated 23.08.2024, passed by the 1"t Respondent for the tax period 2019_20, pending disposal of the Writ p etition. Counsel for the petitioner: SRI THANNERU CHA|TANYA KUMAR Counsel for the Respondents No.1 & 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STAiE TAX Counsel forthe Respondent No.2: SRI cADl PRAVEEN KUMAR, sRT.,MMALLABHASKE?EIi,JI;?:f 'J3[3.'^T'ffi.'35JlRif,,.-, counsel for-the Respondent No.4: sRI DoMlNtc FERNANDES, ST. S.C. FOR CENTRAL BOARD OF INDIRECi TAXES AND CUSTOMS WRIT PETITlO N NO: 1107I OF 202s Between: M/s.Sri Sai _Srinivasa Fertilisers, 2-1311, Main Road. Jinr Sangare ooy oidiliti, 3i"t;;itl[;'sr",. Rep. by its proprietor J,?:3llj,,:SBgfl:llr, AND ...PET]TIONER

1. The Com Deputy Commissioner (ST)-|V, . Enforcement Wing_1, Office of the missioner (CT), Nampally,'HyteriOaO. - -- "-'r! r r rr rY- 6 , Department, rerung"nl SLcrlt5riati Hyderabad State of Telangana' Enforcement Wino-'l ' Office of the 2. The Assistant Commissioner (ST)' ' U;;i;;i;n"ltcrt, NamPallY' HYderabad' 3. The State of -ielanqana, Rep by its Principal Secretanl' Revenue (CT) 4. The Union of lndia, Rep' by its Secretary' Ministry of Financ'::' North Block' 5. The Centrer Board,of lndirect Tax-es and C.ustoms' Rep b\' its Chairman' rvlinisrrv of Finarce, ilpi"iir',]"tti HJr6nu", trtortn Biock, ceri'ral secretariat, New Dirlhi 100 101 New Delhi 1 10 rl01 . .,.RESPONDENTS Petition utrcier r\rticle 226 of trre Constitution of lndia praying that in the circumstances state(l in the affidavit filed therewith' the High Court may be pleased to issut: Writ of Mandamus or any other appropriate W rit or order or direction declaring ('1 ) the action of the 1St Respondent in piassing the Order' daled 25.O4.20i14' l\e Summary of the Order in Fornr GST l)RC-07' dated 25.04.2024 ancl tho Proceedings' dated 2504'2024' levying SGST/CGST' lnterest and Perralty, for the tax period 2018-19 under the SGST/CGST Acl2017 ' .,.urittrciut_any'sigrrature.oftheotficerconcernedeitherphysicalr:,rdigitalinthe Order, dated 2l;.04 2024, Summary of the Order' daled 25 O+2024 and Show Cause Notice in [=orm GST DRC-O1 and Attachment tc I)RC-O1' dated 0g.02.2022, are not valid in the eye of law (2)the action of the 1sl Respondent in passing the Orclers, t'vithout even issuing Form GST DRC-01h as contemplated under Rule 142i1 A) c'f the SGST/CGST Rules 2017 ' is cr:ntrary t':r the provisions of the Acts (3) the action of the 1St Respondent in issuing Notices and passing the Orders, without r;enerating DIN in the Notices and Orders as per Circular No.12Bl47l2o1!r-GST,dated23.12.2019andasperwP',No320of2o22',daled 1B.o7.2022ofthell.:n.bleSupremeCourt,arenotvalidandC()nsequentlyset asidetheorder,dated25.O4.2)24,thesummaryoftheorderin[::oTmGSTDRC- 07, dated 25.04.2024 and Proceedings' dated 25042024 passed by the 1St ResPondent as null and void IAN O:1OF 2O25 PetitionunderSectionl5lCPCprayingthatinthecircums;tancesstatedin the affidavit filed ir support of the petition' the High Court ma'/ be pleased to suspend the ofrerat cn of the Order, dated 25'04'2024' the Summary of the Order 7 in Form GST DRC-07, dated 25.04.2024 and the proceedings, dated 25.04.2024 passed by the 1 st Respondent, for the tax period 2018-1 9 under the sGST/cGsr AcI 2017, pending disposar of the above writ petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the petitioner: SRI SHATK JEELANI BASHA counsel for the Respondents No.l to 3: sRr swARoop ooRrLLA, SPECIAL GOVERNMENT PLEADER FOR STAih TAX Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUrySOLICITOR GENERAL OF IND]A Gounsel for_the Respondent No.5: SRI DOMINIC FERNANDES, Sr. S.C. FOR CENTRAL BOARD OF INDIRECi TAXES EiVO CUSTOUS WRIT PETITION NO: 1 1086 0F 202s Between: sri sainath Medicar & General stores, Represented by its proprietor Sri sriramuru Ka nd u k u ri, 1 2-s07 r 3, Ra [a pet noaa, Mb nc-f,eriii-'s"o?ioa, Dist. Ma ncheria r AND

1. 2 3 ...PETITIONER The Assistant Commissioner (State Tax), Mancherial Circle, 19_27,1"t Floor. Va ishnavi comptex, Near Hyovei Briog6l'Ndi"hei;T' _ 5o42O8. The Commissioner of State Tax, S_late of Telagnana Commercial taxes comptex, M J Road, opposite candhi ehava;, N;;;;liy, Hyderabad. The State of Telaonana, _Represented by its principal Secretary to Government, RevenuS cro, seiietiriai, ti,yo"Lu^.rt ' ...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 Mandamus or any other appropriate writ, order or direction, declaring the show cause Notice dated 06/06/20 22 vide reference no. 2D36o622o29996y, a[ consequentiar orders passed in pursuance of the said scN, including Form GST DRC-07 order passed dated 11lo2l2o2s vide reference no. 2D360225027562L by The Assistant commissioner (sr), Under section 73 0f the TGST and CGST Act, 2017. The summary of under declared tax is as follows.Total rax Rs.6,02,946/- (scsr Rs.3,01,473l- and GGST Rs.3,01,473i-), 8 and beside leavy of penalty of Total Rs 60'294/- (SGST Rs 30'14;'/- And CGST Rs.30,147l-) and interest under section 50 of the CGST Act' 2017 as prescribed under section 7i;(9) of CGST Act' 2017ITGST Act'2O17 ' for the financial year 2O2O-2O21without ev-'n issuing Form GST DRC01A as contemprlaled under Rule 1421A of the Rules 2017 without signature of the officer con:erned in the all consequential or'iers t'assed in pursuance of the said SCN' inc uding Form GST DRC-07 by the 1 st F(espondent and without DIN and witho rt even granting sufficientopportunitycrfbeingheardtothePetitionerasarbitraryr;ontrarytothe provisions of the CGS;-IISGST Acts 2017 and contrary to the Article' 14' 19 2 g' 21 and265ofConstitutionoflndiaandconsequentlysetaside|theSCNdated o6to6l2o22andallccnsequentialorderspassedinpursuanceofthesaidSCN' including Form C)ST {)RC-07 as illegal null and void' IA NO:1OF 2025 Petitionu.rderSiectionl5lCPCprayingthatinthecircunlst;ancesstatedin to stay the affidavit filec in support of the petition' the High Court may be ':leased all further procer-'dinp s; including any recovery' pursuant to the Show cause Notice dated 06/06/20 22 vicel reference no. ZD360622o2ggg6Y, all consequential orders passed in pursuance 'lf the said SCN, including Form GST DRC-CI7 order passed dated 1 1lO2t2O25 /ide reference no 2D360225027562L by The Assistant Commissioner (ST)' Un6s1 Section 73 of the TGST ancl CGST Act' 2017'The summary of under ieclared tax is as follows' Total Tax Rs 6't.r2'946l- (SGST Rs.3,01,473l-ando(3STRs.3,01,473/-),andbesideleavyofpenaltyofTotal Rs.60,294l- (S'3ST Rs 30,147t- And CGST Rs'30'1471') and interest under section50ofth,:CCSiTAcl,2OlTasprescribedundersectionT3(rl)ofCGSTAct' 2017lTGSf Ad,2017 ' for the financial year 2O2O-2O21 pending disposal of writ petition. Counsel for the Petitioner: SRI UPADHYAY RAGHAVENDER Counsel for the Respondents: SRI SWAROOP OORILLA' SPECI,AL GOVERNMENT PLEADER FOR STATE TAX 9 WRIT PETITION NO : 11O92 O F 2025 Between: Pl,,"i'ffij:#:8o?ri:fix,ffi3iffij,'Jl',fi1;x,,".r,;3i3311%3lJti[?sl3l.Jn:1 Sriramu,u AND ...PETITIONER 2

1. The Assistant Commissioner (State.Tax), Mancherial Ctcle, 19-27..1"t Floor_ Vaishnavi Comptex, Near FtyoVer ariafe]'rr,liic'neiiur so+zoa The Commissioner of Stale Tax, Slate of Telagnana Commercial taxes comptex, M J Road, opposite ornrihiehl"u;, rrrrli'pjjrv, Hyderabad. The State of Telanoana, G ove rn m ent, Reven ue trD, Sec[te ili;: Hvi," rr'i-ro' ^Represented by its principal Secretary to J ...RESPONDENTS Petition under Articre 226 0f 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 Mandamus or any other appropriate writ, order or direction, decraring the show cause Notice dated 06-06-2 022 vide reference no. 2D360622029g27 3, a'consequentiar orders passed in pursuance of the said scN, including Form GST DRC-07 order passed dated 30-08-20 24 videreference no' 2D3608241437551 by The Assistant commissioner (sr), Under Section 73 0f the TGST and GGST Act,2017. The summary of under decrared tax is as forows. Total rax Rs.7,2o,472t- (sGST Rs.3,60,236r- and CGST Rs.3,60,236r_), and beside reavy of penarty and interest under section 50 0f the GGST Act, 2017 as prescribed under section 73(9) of CGST Act, 2O17tTcST Act,2017, for the financial year 2019-2020 without even issuing Form GST DRCO.tA as contemplated under Rure 1421A of rhe Rures 2017 without signature of the officer concerned in the afl consequentiar orders passed in pursuance of the said scN, including Form GST DRC-02 by the l"rRespondent and without DrN and without even granting sufficient opportunity of being heard to the petitioner as arbitrary contrary to the provisions of the cGST/sGsr Acts 2017 and contrary to the Articre 14, 1g 2 g, 21 and 265 0f constitution of rndia and consequenfly set aside the SCN dated 06-06-2022 and afl consequentiar orders passed in pursuance of the said SCN, including Form GST DRC_07 as illegal nuil and void. 10 IA NO: 10F 2025 praying that in the circumsta nces stated in Petition under Iir:ction '1 51 CPC on, the High Court may br-' p leased to stay the affidavit filed in support of the petiti covery, pursuant to the Show cause Notice atl further proceeCingt; including any re D36O62202gg273, all conrserluential orders dated 06-06-20 2')- vid'> reference no' Z including Form GST DRC-O '/ order passed passed in Pursuance cf the said SCN' 2D36O8241437551 b'y fhe Assistant dated 3O-08-20!14 vide reference no Commissioner (ST). Jnder Section 73 of the TGST and CGST l\ct' 2017 ' The summary of uncer declared tax is as follows' Total Tax Rs'7"2')'472l- (SGST Rs.3,60,236/- and C(;liT Rs 3,60,236/-)' and beside leavy of penalty and interest undersection5()oftheCGsTAct,2olTasprescribedunders.::ction73(9)of CGST Act, 2017|TCST Act, 2017, for the financial year 2019-2020 pending disposal of writ P'etitic'n ' Counsel for the Petitioner: SRI UPADHYAY RAGHAVENDER Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL. GOVERNMENT PLEADER FOR STATE TAX WRIT PETI TION NO: 11101 0F 2025 Between: tv1/s.Global lncut,ator:; Plot No 293, O-p-p-osite JNTU'-Phase-lll' Bhagyanagar Colony' Kukatpally. Hyderabac. T"l;;;;;;'--iici0 ods' represented by its ltilanaging Partner' Sri K.K.Harinath Red'i'y. ...'ETIT.ONER AND 1 Assistant Corrmissioner (ST), Hydernagar - 3 Circle' Hyderabad. The Statr: of r-elangana, represented by its Principal S D;;;:;t,t,ni.,ill"r..iur'r,ibs), relangaha secretariat' H 2 Hyderabad Rural, ecretary, Revenue yderabad. ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances statt:d in the affidavit filed therewith' the High Court may be pleasedtoissu'.a\VritororderordirectionparticularlyoneinthenatureofWrit of Mandamus t;etlirg aside the impugned Show Cause Notice zrnd Assessment orderinFormGS--DRC-07,inReferenceNo.ZD36082405773BS,VideDlN No GST/36AA,FG7g38D1Z8t20r2, dated 17.08.2024, in raising a demand of tax of Rs.2,48,826/- (tcST amounting to Rs.8Z,Z36l_ + CGST amounting to Rs.80,545/- + SGST amounting to Rs.80,545/-), and atso penalty of Rs.30,000i_, thus totaling to Rs.2,7B,g26l_, for the tax period 2019_20, that have been uploaded in the GST portar without either physicaily nor digitaily signed which is contrary to the Rute 26 (3) of the CGST Rules 20.17, as i,egat ,arbitrary, ab initio void, contrary to the provisions of GGST Act and Rures, 2017 and rGST Act and Rures, 20'17, contrary to the raw raid down by the judiciar pronouncement of this Hon'ble court and Hon'bre High courts of Derhi, Bombay and Andhra pradesh and without authority of law. lA NO: 1 oF 2025 Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pending disposar of the writ petition grant stay of a[ further proceedings arising in nurgualge.gf the- rmpugned Assessment order passed by the first respondent in Assessment Order in Form GST DRC 07, in Reference No.2D3608240577385, vide DtN No.G5T/3644tFG7g38D1ZBt2Ot2, dated 17.08.2024, for the tax period 2019_20. Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRt SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITI ON NO: 11107 OF 2025 Between: M/s Prudhvi Enterorises- 5-246t2, Hpc Road, Moosapet, Rangareddv, Teranoana - 500 0'18, represented oy its vaniiying F;,;;;: siiXi8[apuoi Gandhi. AND ...PETITIONER 1, 2 (ST), Fatehnasar circle, Hvderabad Rurat Division, fiil313il:f"'missioner The State of Telanoana represented by its principal Secretary, Revenue Department (Comme-rciat Tax'esy, reiing;;"' E"tiiiir'iirt, Hyderabad. ...RESPONDENTS 12 Petition under A.rticle 226 of the Constitution of lndia praying that in the circumstances slated in the affidavit filed therewith' the High { )ourt may be pleasedtoissueaW.itororderordirectionparticularlyoneinthenatureofWrit of Mandamus setting ilside the impugned Show Cause Notice an C Assessment Order passed b'7 the first respondent in Form GST DRC - 07' in Reference No.2D360225086917x/ZD360522OOBg18gt2O2O-21'daled27'O"Z2t)25'inraising a demand of tax of Rs.32,89,312l. (CGST amounting to RS'16,44,656/- plus -'hal have been SGST amountingl to f {s l6,44,656/-)' for the tax period 2020 - 21 ' uploadedintheGSTportalwithouteitherphysicallynordigitallys;ignedwhichis contrarytotheF.ule:16(3)oftheCGSTRules20lT'asillegal'arhitrary'abinitio void, contrary to the :rovisions of CGST Act and Rules' 2017 and TGST Act and Rules, 2017, corltrar'/ to the law laid down by the judicial pronouncement of this Hon,blecourta:rdFon'bleHighcourtsofDelhi,BombayandAndhraPradesh and without authoritY of law' lA NO: 1 oF 2025 Petition ulder Section 15'1 CPC praying that in the circumstances stated in the affidavit file'J in support of the petition' the High Court may be pleased to pending disposerl of the Writ Petition grant stay of all further proc'eedings arising in pursuance of the irnpugned Assessment Order passed by the first respondent Reference No.2D3602250tt691 /)?ZD360522OOBg1Bgt 2O2O-21 ' dated 2-'7 022025' for the tax period 2O2O'2.1 . Form GST DRC 07 ' Counsel for the Petitioner: SRI S' SURI BABU Counsel for the' Resipondents: SRI SWAROOP OORILLA' SPECI,qL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 11 1220F 2025 Between: M/s. Rana Ultra Te:r;h, l1.No.7-1-212tA19r P]o! \o^ Z4' Shiva tlagh' Ameerpet' iiF;;;b;; -iorloro nbp., bv its Partner. Mr' Rahulsallansula' ...PETITIONER l3 AND

1. 2 3 + c of relansana' Department of Revenue (c.T.) Rep., by it principat 3::r3,:T Deputy commissioner rsr)- rV, Enforcement- I winq office of commissioner of State Tax, Nampally,'HvlerabaO. - - Assistant Commissioner (ST), Begumpet, Circle_ Il, Begumpet, Hyderabad. Central Board of Direct Taxes and Customs, Rep. by Chairman Ministrv of Department Revenue, nortn albir,'ceiirir Sui'."liiiii,'r.r.* odrr,i iitT.g,: Union of lndia, reo. bv its prhcipal Secretary, Government of lndia, Ministrv of Finance, 3rd Ftooi, .teevan oee! e;itaiirg, di;rrd"tilu'rg, Irt.* Dethi_1 io 06i. ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia 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 in the nature of MANDAMUS decraring that the impugned Ex- parte Best Judgment Assessment orders passed by the 2nd and 3rd Respondents for the period 2020- 21 vide reference zD36o22so22s83M and reference zD36o22sozo879X dated 10.O2.2O25 and 24.02_2025 respectively under GST Acts, 2012, without electronically generated DrNs and the show cause notice dated og.o2.2o22, attachment to show cause notice in Form DRC-01 and order dated 1o.o2.202s does not even have the signature of the 2nd Respondent and the summary of the show cause notice dated 2g.11.2024 issued by the 3d respondent is also without the signature either manuafly or digitaly as invarid and deemed to have never have issued, violative of the principles of natural justice, contrary to S. 7S(4) ot the GST Acts, 2017' arbitrary, capricious, and iregar and consequenry set aside the same. lA NO: 1 oF 2025 Petition under section 15i cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of all further proceedings, including recovery of tax and interest, pursuant to the impugned Ex- parte Best Judgment Assessment order dated 10'02'2025 and 24.02-2025 passed by the 2nd and 3rd Respondents vide reference 2D36022s022583M and reference zD36o22so7ol79X for the period l4 2O2O-21 respectively tnder CGST / SGST Acl 2017 as otherwise the petitioner will be put irreparable l')ss and severe hardship' Counsel for the Petitioner: SRI VENKATRAM REDDY MANTUR Counsel for the Respondents No'1 to 3: SRI SWIROOP OORILLA' SPECilLTOVERNMENT PLEADER FOR STATE TAX Counsel for the lRespondent No'4: SRI DOMiNIC F^ERNANDES' ST. S.C. FOR C:ENTTAi.iONiO OF INDIRECT TAXES AND CUSTOMS counser for the Resnondent No5: sRr Gt'JJ,5+Nt.=3'=T,?Hi[ oF rND'A SR.I P. SHASHI KIRAN, S.C. FOR CENTRAL GOVERNMENT WRIT PETI TION NO :111240F 2025 Between: Nil/s. Viiav Rajendra F-nterprises, rep ^by iliir'cj'd'sV( noio, tvrrahgal-506 002 its Proprietor' tr4r' Nitin Jain Kataria' # .,,PETITIONER AND

2. J AssistantCommissioner(StateTax),WarangalUrban-l,Wararrgal State of Telan,lana, rep, by its Chief Secretary' and SpeciaL Clrief Secretary to E;Jil;,;;i ('r 1AC L s1!t" tai oepi't'e nt, S6creta riat' H vd er a b ad' Union of lndia 'ep. by its Secretary, Ministry of Finance' Grlvi'rrnment of lndia' ;;i?ffi':'i;;,Jn'ou6p'sJiioins, dinsaa Mars' New Delhi-'11 3 001 ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia praying that in the circumstancesstatr:rlintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissueaWritoflvlandamusoranyotherappropriatewritororderor direction decla'ing the show cause notice dated 1 6'2024' adiudication order dated 24.S.2O24 along with Form GST DRC-oT in Ref No ZD;:i608241011630 dated 24.8.2024 passed by the 1st Respondent for the tax period 2019-20 under section 73 of the c GST and SGST Act as being a nullity and non-est in law on account of not havirg any signature and also contrary to Rule 1'+2(1A) of CGST Rules, 2017 for not issuing Form GST DRC-01A' lA NO: 1 OF 2025 l5 Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of a, further proceedings pursuant to the impugned order dated 24.8.2024 and proceedings in Form GST DRc-07 in Ref.No.ZD36o824101163Q dated 24.08.2024 passed by the 1"t Respondent for the tax period 2o1g_2o pending disposar of the Writ petition as otherwise the petitioner wi be put to severe loss and hardship. Counsel for the petitioner: SRI KARTHIK RAMANA Counsel for the Respondents No.1 & 2: SRI SWAROOP OORILLA, 'UTTAMREDDy SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRt cADt PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETtTtoN NO:1113I OF 2025 Between: M/s. Greishma Furnishers, Sr_rrvey No.70, NH_44, Gundlapochampally, Medchal Malkajgiri, Teranqana - soi 418, i6pie.""t!<i [irlti' purtnur, sri K.Vishnu vardhan Reddy. AND ...PETITIONER

1. Ass.istant Commissioner (ST), Madhapur - 2 Circle, tvladhapur _ Division, 2 Hyderabad. The State of Telangana, represented by its princioal S Department (Comme"rciat tax'es), Tetang;;r' 5""iilir'i"t, n ecretary, Revenue yderabad. ...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 or order or direction particurarry one in the nature of writ of Mandamus setting aside the impugned show cause Notice and Assessment order passed by the first respondent in For GST DRC - 07, in Reference No.2D36O824119192F, vide DtN No.GST/36AAJFG*,A2E1ZXJ2O.1, dated 2B'oB'2024, in raising a demand of tax of Rs.1,66,919i- ('GST amounting to Rs.1 ,27,5751- + CGST amounting to Rs.19,672l_ + SGST amounting to 16 for the Rs.19,672l-) and also penalty of Rs'32'757/-' thus totaling to Rs '1 tax period 2O1g-2O,1hat have been uploaded in the GST portal without either physically nor dillitall'r signed which is contrary to the Rule 26 (3' of the CGST Rules 2017, as illegal, arbitrary, ab initio void' contrary to the provir;ions of CGST Act and Rules, 12017 and TGST Act and Rules' 2017' contrary 1o the law laid down by the jurlicial pronouncement of this Hon'ble Court and Hon'ble High Courts of Delhi, t3omtray and Andhra Pradesh and without authority of law' '99'6761 IA NO: 1 oF 20215 Petition uncler Section '151 CPC praying that in the circurnstirnces stated in the affidavit filetl in support of the petition' the High Court may be pleased to pending disposal of I he Writ Petition grant stay of all further procr>edings arising in pursuance of the inrpugned Assessment Order passed by the iirst respondent in Reference in Assessment Order in Form GST DRC - 07 ' No 2D3608241 '1 919i1t=, vide DIN No'G5T/364,4JFGgg82E1ZXlzOl1' dated 28.O8.2024, for lhe tirx period 2019-20 Counsel for the Petitioner: SRI S' SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA' SPECTTI-COVERNMENT PLEADER FOR STA,TE TAX WRIT PETITION NO:1115 80F 2025 Between: M/s. Swamy Nampally, (business closed)' Plot No-1'1 1/A' Near Flaikumar Kirana shoo. Kothaquda, KrtnoapJrl'ii;;;';;;' fl'ngireddv' Telangan'a- 1t00031' Rep bv its iroprietor, Nampe'lly Swamy ...pETlTloNER AND 1 2 J The Assistanl Commissioner (ST), Madhapur-Q criJ" ilr,r'r"i, ru no"o, Nampa'ttv, Hyderabad- 500 001' '[elangana, Rep' by the Principal Secretarv to lhe Government' The Statt; of Revenue (c--) Departm";[ iir''B.ii." A[,o"at i' T6langana Secretariat Building. Hyderabad, Telangana. ^C1..............1cle MaJhapur Division' TheUnionoflndia,rep.byitsSecretary(Finance)'lt/inistryt:'fFinance'North Block, Nerw D:lhi - 110001 ...RESPONDENTS 17 Petition under Articre 226 0f the constitution of rndia 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 in the nature of MANDAMUS hording that the impugned Assessment order in Form GST DRc-07 passed by the First Respondent vide order No. 2D36O8241O3135N, dated 2S-OB_2024, u/s. 73 of the TGST and CGST Acts, 2017 , for the F.y. 2019-20, which does not contain the mandatory erectronicary generated DIN, which does not contain signature/Digitar signature and is an unsigned order, and which was passed pursuant to show cause Notice which itserf does not contain DIN and signature /Digitar signature, without physicafly serving the show cause Notice on the petitioner, without affording opportunity of personal hearing, and even on merits is invalid, deemed to have never been issued, not an order in the eye of raw, viorative of the principres of naturar justice, contrary to S. 75(4) of the GST Acts, 2012, contrary to law and illegal 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 fired in support of the petition, the High court may be preased to grant stay of aI further proceedings, incruding recovery of tax, interest and Penarty, pursuant to the impugned Assessment order in Form GST DRC-07 passed by the First Respondent vide order No. 2D360824103135N, dated 25_08_ 2024, uls. 73 of the TGST & CGST Acts, 2011, tor the F.y. 2O1g_2O. Counsel for the petitioner: SRI G. NARENDRA CHETry Counsel for the Respondents No.1 & 2: SRt SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.* SRI cADl PRAVEEN-KUMAR, DEPUry SOLICITOR GENERAL OF INDIA The Court made the following: COMMON ORDER THE HO:II'BLE THE ACTING CHIEF JUSTICE SIJJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA IUBIT rL97? 11 8 24 coMM(fN ()RDER: (Per the Hon'ble the Acting ChieJ Justi::e Sujog Paul) L,earned counsel Sri B'srinivas' Sri NI'V L Narasimha Rao. S:'i T.Chaitanya I(umar'' Sri Shaik 'jer::lanr Basha' Lp;clhvav Raghavender, Sri S Suri Babu' ll.irerkat Ramr Redd-1'. I).I(arthik Ramana, Sri G Nare ntlra ClLetly' for petrtioners and Sri Srvaroop OorilL:t' ieal ned Spe cial (iovcrn rient Pleader appearing for respcndelt litaie Tax and Ms t].Kar,ita Yadav, learrred Stanciing Counse ] icr Central (io,rt:rnnrent for respondent No 3 in WP \o i I I I'iS of 2025' "he Regard being had to the similitude of the questions the joint request of learnecl c:orrnscl for the the matters are alalogously heard arLd Cecided by rnvolvci, on par-t1e s, \ t-his co ntr,ron order' Learned counsel for the petitioners ar-rd learned 3. Special (]overnment Pleader for State Ta-x sr-rbmitted that \ 1 I I I l 2 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.21 lOt of 2O24 and batch, dated 28.02.2025. 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..Liberg is reserved to the respondents to issue fresh show cause notice(s)/order(s) in accordance with lau, and, for undertaking this excrcise afresh, thc limitation will not be a hurdle for the respondents. , I I 5 The Writ petitions are disposed of without expresslng any opinion on the merits of the case No costs Interlocutory applications, if arry pending, shall also stald closed To, //TRUE COPY// SD/.MOHD. ISMAIL DEPUTY REGISTRAR SECTION OFFICER

4. E

6. The Assistant Commissioner (ST), Jubilee Hills _ 3 le, Punjagutta Division, Nampally, Hyderabad. The Principal Secretary, (Revenue), State of Telangana, Secretariat, Hyderabad. The Secretary, Minis_try_ of Finance, Government of lndia, Union of tndia, 3d Floor,_Jeevan Dee_!r- Fuilding, Sansad Marg, New Delhi_i 1O 001 _ tne State tax..Ufftcer (ST)-ll, Hydernagar _ ll Circle, Hyderabad Rural Division, Nampally, Hyderabad. The Assistant Commissioner. (ST), Hydernagar _ ll Circle, Hyderabad Rural Division Nampally, Hyderabad.' The Assistant commissioner_(sr), Vidyanagar circle, secunderabad Division, Mayur Kushal Comptex, Gunfounijry, Abids:AyderablJ _ ierangini.' -sbob-oi, @ 19 ' comolex, I\il J load, op;:it';G'*ir'Iaiiu';' Nam"n;rllv Hvdt rabad'

7. The Principar liscretary, Revenue (C-ommercial Taxes) Depar'ment' State of ' +;ir;d;;';: seiietariat. Hvderabad - relangana - ru*es and ct stoms (CBlc)' n rhe iommiss oner, c"#;i 6;;; -or-iioir.""[ " ciiF;ii;'y wirg, North Block, New Delhi' - o Thc Deoutu :ornrn'"'in""Y"'tSii]rV'" i"r"rcement wing'1' office of the - ";;t"rcement Wing-1. Office of the Commisironer {CT). Namnallv. HvderaDao 1n rh. Ass.trn co..,JJiJnl; tSfi, '" Commlss oner {CT), Nampally' Hyderabao.' 1 1 The chairman. f\,4inistry ;iFi;;"i", Department of Revenue c entral Board of tndirect Taxes ,,nO Cr.tlrr,'ilo",ti Ef"o'ct,'Centrat Secretariat, New Delhi 100 oo1 al circle ' 9'27 ' 1't Floor 1z.ite Assi,;tant ()ommissioner (State Tax)'.NIancheri '' v;i.h;;, aoir:tex, Neai rivo''er Bridge' Mancherial - 504208 'bi'i" 'i'i siiie ot Telagrnana (lo nmercial taxes 1 3. The Conrmisr;icner "t l4 rhe Assistant ,:ommisiXil]i is1)l iii,i;;nig'"|. - :'ciiCle, H' derabad Rural' .,. TX!"tf3;lliant commissioner (ST), Fatehnasar circre, Hvderabad Rural ',u ?h"Jt'"3b5',IX'''tT,flrni..ion"r (sr)-lv, Enforcement- I V/ing ofrice of ' " c""r.i.ilo"'e - of State Tax, Nampally, Hyderabad ' fi.rhe Assistant commilio;;;' (sT, ' Begumpet cirr:le ll' Begumpet' ,tt ?'{3"#lrtl*ar N4inistry of Finance, qepartment,Revenue central Board of Direct Taxes ,na cu.t#.,"'ii;,ii 8"6&, ctntrat Secrertariat, New Delhi- ,tn 1l3o8l,".,ral :lecretary, Government of lndia'.trrlinistry of Fi rance' Union of tnclia, 3'd Fto. r Jeevan'D;#B'iij';l- Santio'tt'l"g' N'ew De hi-'l 10 001 zo iii"Liti.t, n,':t*ri.ti6i6; (st;t" f;4 warangal-U rba n- V /arangal Secretari to Governmr;nt (FAC)' State 21 . The Chierf Se rretary, '' iI- d"ti j.tr':'ri, Siate o1 i6r'ng'n'' Secretaria( Hvderabad' zz if,i x!51t'r; c";;i;r1;;; iiil rildhrpur - 2 circre, rVrad rapur - Division, l'rla lhapur Division' 23 The Ass istar t Commissioner (ST), Madhapur-6 ^Circle '" G;;;\i;;i iutl noao, r'rampatlv' Hvde-rabad-.500 001' 24.5;;i;i i; srri a SntNltvns Advocate [oPU-c] 25 Two CCs to SRI SWiRO-oe"Oo$1Lt5 Sp'ecial Governntent Pleader for '" ii;i" i;;, nIsn Co,,t # ii''-state ot Jg!q1s1n' al Hvderaba l lourl 26 one cc ro S;rlt cADt ;iFii"vEENixur'rnn,"o"prty Solicit:r 3eneral of lndia "tiU"'i"fi"!iiI'Cf,iJt Hvderabad I \ 30 27 28 ,o ir"IJ"% to Srl lv v L. NARASIMHA RAo,Advocate.[oPtJCL--- .^' 5,# d; i" SiiinAr.rr.rnu CHAnAtlvA KUMAR Advocirte [oPUC]- . 5nE ;; i6 Eni dcjrr,rirurc rEEr'inNoes, sr' S C for central Board of lndirect Taxes ard CJStoms [OPUCI A;:ec i" 5ri'oulrrir,rnlld BHASKER REDDY' s c for cerrtral Government toPUCl to SRI SHAIK JEELANI BASHA, flyoc.ate toqull^ ,^, 31 . One CC iX X n i r r pnbitYnY nRcunvEr'torR, Advocate [(]P IJCI 32.One CC i; 5Ri 5. suRl BABU, Advocate toPUCl 33.One CC iX ! Hi Vr'r'rktiinnrt t nEbov MANTUR,-Ad-vocate [( )PUC] . -- 34.One CC i; E;ii P:bHnsnt kinnf, s.c. for central Government teillq] 35. One CC iE Eiii xeHitiix nnrr,rnuA purrnMREDDY, Advqcate IoPUC] 36.One CC i6 5n'i o. rlAneNDRA cHETTY' Advocate IoPUC] 37.One CC t)op,ies 38. Two CD MP 2l I HIGH COURT DATED:2210412025 --=: ./,'^-tt^ :OF g STA rtr- 2 3 t,iAY 2[25 z a .}. ,+ /i i' :f !, t) \. /-'asI. \\: coMlvl t

6.o ^,rC\, RDER \ ( W.P.Nos.10907, 10924, 10925' 10998' 11079,1 1086, 11092, 11101, 11107 , 11122', 11124', 11139 and W'P' No'11158 of 2025 I I DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS @+''