The High Court · 2025

Judgment

1. 2 J State of Telangana, Revenue Commercial Taxes Department Represented by iii el.-secretairY HYderabad Assistant Commissioner (ST) Begumpet-l Circle' Begumpet Division Union of lndia, Ministry of Finance' Department of Revenue' Shastri Bhavan' illi;'b;iiliTiiool nep bv its Principal Secretary Hyderabad ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying th circumstances stated in the affidavit filed therewith' the High Court pleased to issue a writ, order or direction' more particularly in the nature of Certiorari, calling for records and quashing the Order of Respond bearing Reference No. 2D36082 4145245A dt'30 08 2024 u/s 73 Telangana Goods and Services Tax Act' 2017 and Central Goods and Tax Act, 2017. at in the maY be of a Writ ent No.2 of the Services r l.it IA NO: 2 o F 2025 2 Petition und er Section .l 5i CpC praying that in the ,lircLrmstances stated in the affidavit firecr in support of the petition, the High court m ?y be preased to stay all fu(her proc e'edings, incruding recovery proceedings, purr:;uant to oider of Respondent No 2 bearing Reference No.2D3608241 45245A dt.30.08.2024. Counsel for the petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondent No.1 & 2: SRI SWAROOP OORILLA,, SPL. GP FOR STATE TA)(: Counsel for the Respondent No.3: WRIT P ETITION N O: 7609 0F Between: _SRIGADI PRAVEEN KUMA.R, DEpuTy soltclToR cer.renieL oF tNDtA 2025 Hisr.,yJil?r'Ji;B':'8,j,.1:,tJ#",8,i;,-i,"J,J#llEl*ru:t"ftx: IlS"*[:'i:?t f{il:lj::."". (state rax), Nacharam-r Saroor ,rrasar Division, ..PETITIONER $i:si,fi .f ',;:lts;J;,,*irPx"Tlr",!l3'r'"",",8,8y,n?ls,L.,s:*Lf il[?,:5,rstiJJi,l j3;]"To?'"$.riffi :g;*,jr#"ff ii:il8]li?i"dffi i:,* S':l[fl ',.i,f, ',*$,,?fl ;",1}:1fr :#81fi i.A.#:bf ,?",#XH,g,g i;,t3:Ti,",, lL:: AND

1. 2 3 4 ...IIESPONDENTS

Petition unc,er r,rticre 226 0f the constitution of Ind.a prayir g that in the circumstances stated ir.r the affidavit fired therewith, the High crurt may be pleased to issue a wr t of Mandamus or any other appropriate ,orrit or order or direction decraring the show cause notice issued in Form GS-r- r)RC-0.1 with attachment vide Ref. Nc. 2D360622009774C dated 02.06.20 22 arongwith order in Form cST DRC-07 with attachment vide Ref.No. ZD36OB24C!B4629e dated 2208'2024 passed by the rst Respondent for the tax period 201g-2020 under r 3 Section 73 of the CGST and SGST Act as being a nullity and non-est in law on account of not consisting of either a digital signature or physical signature on them and also contrary to Rule 142 and Rule 1 42(1A) of CGST Rules' 2017' IANO:1 OF 2025 petition under Section 1s1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to suspend the show cause notice issued in Form GST ORC-O1 with attachment vide Ref. Nu. 2D360622 oOg774C dated 02'06 2o22 along with order passed in Form GST DRC-07 with attachment vide Ref'No' 2D360824O84629Q dated 22.O8.2[24passed by the 1st Respondent for the tax period 2019-2020' pending disposal of the Writ Petition' Counsel for the Petitioner: SRI CHINTALAPUDI LAKSHMI KUMARI counserfor the Respondent No'1 * '' 3FL:HiFSSe.rtf#ttt* Counsel for the Respondent No'3: SRI GADI-PRAVEEN KUMAR' oL-purv soLlclroR GENERIAL oF INDIA Counsel for the Respondent No'4: SRI DOMINIC FERNANDES' SC FOR CBIC WRIT PETI TION NO: 11 5250 2025 F ""*"iffiri'*5,3!"s1[3oi'isa*',ilrff fi 935fu &%if 3i^l?!'J!"';-Venkateshwara ...PETITIONER o*? -n. Assistant Commissioner,(sT)' (ST)' Malkajgiri N - lCircle' Malkajgiri '' oi"I.idnl'rli'ballY' HYderabad 2. The state of rerangana, Represent by its principar Secretary, Revenue) (cr) - Secretariat, HYderabad ' ' !'#"J1":J,:1'J&,f"h3xr',?,i,?,:i'"J13;*il;#"iJ''*li'lB?*offinment of rndia' ...RESPONDENTS Petition circumstances under Article 226 of the Constitution of lndia praying that in the stated in the affidavit filed therewith' the High Court may be --=-' 4 pleased to issue ar appropriate Writ or direction, more partir:ularly one,in the nature of Writ of l\rlandamus, decraring the impugned order dared 1gtogl2o24 passed by the 1st respondent in ref. No. 2D360g240634447 for the financiar year 2O19-2O being un-r;'gned, illegal, unjustified besirjes being violative of principles of natural.t stice. AS lA NO: 1 oF 2025 Petition under liection 151 cpc praying that in th,-- circumstances stated in the affidavit fired ir support of the petition, the High court may be preased to stay all further proc.edings pursuant to the impugned order crat,:d lgroB/2024 passed by the 1st res.prondent in ref. No. 2D360g24 O6344t17 for thr,, financial year 2019-20 during the pr:rdency of the above writ petition. Counsel for the petit oner: SRI B.SRINIVAS Counsel for the Respondent No.1 & 2: SRI SWAROOP OORILL/\, SPL. GP FOR STATE TAX Counsel for the Respondent No.3: SRt GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERII,L OF INDIA WRIT PETITION NO :11531 oF 2025 Between: M/s Vittal Reddy Somireddy, Rep. by its proprietor. S iJ;...r#),*?it:""ili'"Hk'en;;,;:Ni;;,^'E[;"b:d:T;l;i'fJ,l['fl i:3ii; AND

1. z ..,PETITIONER Assistant Telangana Comnrissioner (ST), Madhapur- ll Circle Maclh;rpur Division, H,tS[, RL[g?,;l;,,0 ov the secretary, Ministry of Finance, rrlo.136_ A, North ('J+l? i5 ];:1{H3 I l, &?%31,"11 E;i8lB8: ::.'"ta ry to G o ve rn m e nt, Re ve n u e I t h t: i_ri:tr&. Petition under Arricle 226 of the Constitution of lndi;a prayin.r that in the circumstances stated rr the affidavit fired therewith, the High c.urt may be preased to issue an apcropriate writ, order or Direction more pa,.i(rurarry in the ...R.EIJPONDENTS

4.. ;,.r,i&li&i ., i :rr:.*ti*.*:i:.:-.?-1.a''{'rt'.a,:i: -' €-*':'i'l:' :=:: ir.:! 5 nature of MANDAMUS declaring the action of the 1st Respondent in pasqing the impugned order dated 28 'O8 '2024 passed for the year 2O19-2O' as improper' illegal and unsigned and consequently set aside the same' lA NO:1 OF 2025 petition under section 1s1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to grant stay of collection of the total disputed tax of Rs' i'qT'qZt- and penalty of Rs.54,946/-. Counsel for the Petitioner: SRI GADHAMSETW NAGA GOURI SHANKAR Counsel for the Respondent No'1 & 3: SPL' GP FOR STATE TAX Counsel for the Respondent No'2: SRI G49|^P-RAVEEN KUMAR' oL-puw soLlclroR GENERIAL oF INDIA WRIT P ETITIO N NO: 11538 o F 2025 ""*"ffi;,,,r,?i.W,lj*?'Bl,yr|t1y*"J[lX?oi"lL,'F,"tJiJX"i:?Jh*i?',fr :'l Coloriy, Cherlapally' Uppal' lelangalra' u,vv'r ..'ET.T.ONER AND 1 2 Ilj:fr "itk3,""*if"H:t:bt?kl*,[""':3:fl-il3[:l?'"y''Iai3[: rh e state or rer an s a n a,[i? Secretary to the Governn HYderabad ( PXii: 3,:'g rt "-"'BB yr.'# 3 o3:3J"3[11 "rt "'RESP.NDENTS PetitionunderArticle226o'flheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the Show cause notice issued in Form GST DRC-01 with attachmentvideRef.No.ZD360524o86o668dated3.l.05.2024alongwithorder inFormGSTDRc-o7videRef.No.ZD3608240366537dated12.08.2024passed by the 1st Respondent for the tax period 2019-2020 under Section 73 of the . -.'t .lr* ii''*'ll r: "; I 6 CGST and sGST lv;t as being a nullity and non_est in ra\r'/ on account of not consisting of either a digitar signature or physicar signilture cn them and arso contrary to Rule .142 rf GST Rules, 2017. IANO:1O F 2025 Petition u nder in the affidavit filed i suspend the Show r vide Ref. No. ZD36 GST DRC-07 vide R 1st Respondent for Petition. Section 151 CpC praying that in the circuft.rstances stated r support of the petition, the High Court nray,be pleased to ;ause notice issued in Form GST DRC-O1 v,,ith attachment 15240860668 dated 31.05.2024 along wjth order in Form :f. No. 2D3608240366532 dated 12.08.2024 passed by the the tax period 2019-2020, pending drsposal of the Writ Counsel forthe Petitioner: SRt CH|NTALAPUDI LAKSHMT KUMAFII Counsel forthe Respondents: SRt SWAROOP OORILLA, SPL GP FOR STATE TAX WRIT.P ETlTloN N() i 11544 oF 2025 Between: Hi:J$5'Af ?B i' f,it i,S"#: flljE,IJ:B:?B:,t:llT S[,Ji;, o, p,ot No 1 66, ..,PETITIONER +8i#lT;f"'mis;sioner (sr) (FAC), Nacharam 1 cin;te, Matkajsiri Division, H,:'Sf Rt"*g?rrX'"p ov the Secretary, Ministry or Finance, r'Jo. r36- A, North 3?1", i5];:1193 I l, s?%# : :* *ta ry to G o ve rn m e n t, Reve n u e "11,?;,J3,138 AND 1 2 3 Petition under Arricle 226 of the Constitution of India prayinry that in the circumstances stated rr the affidavit fired therewith, the High c'urt may be pleased to issue an apcropriate writ, order or Direction more parti(;urarry in the nature of MANDAMUS Jecraring the action of the 1st Respondent in passing the ...FIESPONDENTS .' t,':.:.''., :.-.:1.ii.'..'r:!;!&${{.&':&J€l:?:x"t1i'}::fi!' ,l '"€Si't'--'- j impugned order dated 27 tO4t2O24 passed for the year 2018-19' as improper' ittegai and unsigned and consequently set aside the same' IANO:1O F 2025 Petition under Section 151 CPC praying that in the circums tances stated be pleased to ,i : intheaffidavitfiledinsupportofthepetition,theHighCourtmay grant stay of collection of the total disputed tax of Rs' 17'00'3321-' Counsel for the Petitioner: SRI GADHAMSETTY NAGA GOURI SHANKAR Counsel for the Respondent No'1 & 3: SPL GP FOR STATE TAX counser ror the Respondent No'Z: 3Et3+?LtStJItt#['.ttti^t oF rNDrA WRIT PETITlo N NO: 115540F 2025 Between: "*"$1i1","gffi:fl ,..-^,,6.t Etn^r AV.COlOny, Narsap i*iif,it#Fx4il#il***:"t':N'"ffi ...PETITIONER The Assistant Commissioner (ST)' Telangana. AND I , .;:?":l$:"",1i"T""J,1?XT&#8niJ'li'0"?:'fff " R:Hpffi:fi;1":jbr'd"-Tffi3b'lar raxes' state or Medak Circle, Nizambad Division' Medak' Telangana, C'T'ComPlex' I Secretary, Revenue (CT) ...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 more particularly one in the'nature of Writ of Mandamus declaring the impugned Show Cause Notice along with summary of impugned Show Cause Notice along with summary of Show Cause dt' 30'052022 and Notices in Form DRC-01 vide Ref'No'2D36O522O207841 lmpugned order dated 30'04'2[24along with proceedings in Form GST DRC-07 8 vide Ref. No. ZD36042 4OB2gg13 dated 30.04.2024 passe,:J by the 1st Respondent for the tax period 2018-1g without having any sigrnerture as iregar, arbitrary, apart from v orative of Articre 1a, rc()@)and 265 of tre constitution of lndia Consequenfly, :;,..1 aside the same. IA NO: 10 F 2025 Petition under slection 1 51 cpc praying that in thr: circl m stances stated in the affidavit fired irr support of the petition, the High cc,urt m ay be preased to grant stay of alr fur:her proceedings pursuant to the lmpugrrer.l order dated 30.O4.2O24 along with proceedings in Form GSI DRC_07 vide Ref. No. 2D3604240829913 drrred 30.04.2024, passed by the 1st Resporrd::nt for the tax period 20't8-19, pending disposal of the Writ petition. Gounset for the petiti,:ner: SRI KOHIR BHASKAR REDDY Counsel for the Respr:ndents: SRI SWAROOp OORILLA, SPL GP FOR STATE TAX WRIT PETITION NC) ; 11568 OF 2025 Between: *'3e? I v Qorr n v' Na rsa p u r ffi gliffi'.x il,,"irif, jiup,&,1);;t#x**Hi,Ti,p["1[is'im:f t,iffi3,:sts; p? [t' +Lrt i3 r$l'= AND

1. +:B,+:tlti:"t cormissioner (ST), Medak circre, Nizambad Division, t\i,ledak, ,...PETITIONER

2. Commissioner of Comr Nampally, Hyoerauao-sdB8rcial raxes' State of relangana (': T'complex, 3. The State of Te anoana, Rep.. by. its. principal Secnrtary. Rcvenue (CT) Depa rtme nt, Te ta rrqa"na secreth riail uyo.r" i;;ii"'' Petition under Arricre 226 0r rhe constitution of India praying that in the circumstances stated i, the affidavit fired therewith, the t{igh co.rrt may be pleased to issue a writ c r order or. direction more particurarry one in ttre nature of writ of Mandamus der:raring the impugned show cause Notice arong with ...RESPONDENTS r .h...-:!5:,rat-,..t. .. i I I . -il I I I .: 1 9 summary of impugned Show Cause Notice along with summary of Show Cause Notices in Form DRC-01 vide Ref No ZD36O524O7B952Z dt 31 '05'2024 and lmpugned order dated 29'O8'2O24 along with proceedings in Form GST DRC-07 vide Ref. No. 2D3608241353088 dated 29'08'2024' passed by the 1st Respondent for the tax period 2019-20 without having any signature as illegal' arbitrary, apart from violative of Article 1 a' 19(1 Xg) and 265 of the Constitution of lndia, Consequently, set aside the same IA NO:1O F 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 pleased to grant stay of all further proceedings pursuant to the lmpugned order dated 29.08.2024 along with proceedings in Form GST DRC-07 vide Ref No' 2D3608241353088 dated 29'O8'2024' passed by the 1st Respondent for the tax period 2019-20, pending disposal of the Writ Petition' Counsel for the Petitioner: SRI KOHIR BHASKAR REDDY Gounsel for the Respondents: SRI SWAROOP OORILLA' SPL GP FOR STATE TAX WRIT PETITION NO:11576 oF 2025 Between: M/s. Deqradable PolYmer Technologies Pvt' Ltd ' Flat No's' IDA' Kothur' Viiavalakshmi ci,"te,'vi<o?ui al'"ii"?e"tidv terinljana 5og 228 Rep'bv its 6iEiil;:'Ni;. iugiii-r;" shabarish' ased about 40 vears ...PETITIONER AND

1. The Assistant Commissioner (ST)' Jubilee Hills 2' Puniagutta' Hyderabad' Revenue (CT) Telangana. secretary'

2. rhe State or reransana, Department, Telangana I "F"iB;"?lrij,:#incipar ...RESPONDENTS Petition under Article 226 ol lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleasedtoissueWritofMandamusoranyotherappropriateWritororderor : . &,rre-rL :4. :t). : :i i I J I : 10 Direction declaring, 1.he action of the 1 Respondent in issuinl; Order,-. dated 20.O8.2024, Summarl, of the Order in Form GST DRC_07, dateC ::t0.08.2024 and Proceedings, dated 20.0g.2024 issued by the 1St Respo,rdent, levying ccsr/scsT under section 73(io) of the .GST/SGST ,Acts, 2017, tor the tax period 2019-20, wi,rout even issuing Form GST DRC-.1A as contemprated under Rure 142(rA) or the Rures 2017, without signature cf the r:ff icer concerned in the Notice and r)rder dated 20.08.2024, summary of the orders dated 20.O8.2024, and pro:eedings dated 20.08.2024 issued t,y the 1:;t n".ponA"nt and without DrN and not even being heard the petitioner by the Respondent, and more particurarry uproading the Notices and orders in Additionar Notices/orders windc w instead of regular Notices/orders windorv in the GST portar' as arbitrary, cc rrtrary to the provisions of the cGST,,sGSl- A cts 2017, and contrary to the A(icle 14, 19 (2) (g), 21 and 265 of Constitution of India and consequen'y set-asicir: the order dated 20.0g.2 024 anC pioceedings dated 20.08.2024 issued by the 1st Respondent for the tax period 2O1Et-1|as not valid in the eye of law and t,t3 same is null and void. lA NO:1 o F 2025 Petition under S erction 1 51 CPC praying that in the circumst ences stated in the affidavit filed in support of the petition, the High Court malz b e pleased to Suspend the operatior rf the order, dated 20.08.2024, Sunrmary o1 the order in Form GST DRC-07' Jated 20.08.2024 and proceedingsi, dated 20.08.2024 issued 1St Respondenl, for the tax petiod 2o1g-20 under the GGST,,sGST Acts, 2017, pending disposa of the above writ petition, as otherwise *e petitioner will be put to severe loss and hardship. Counsel for the petitioner: SRI SHAIK JEELANI BASHA Counsel for the Responclents: SRI SWAROOP OORILLA, SPL GP FOR STATE TAX WRIT PETITIO N NO; 11578 0F 2025 Between: M/s. Samba Siva 196/1321303. Sri Telangana- 501401 Elf",lllsiia*ii,;flli.,?fi*:L,?;u,il3 ry H.No. 13- Malkajgiri, 11 ...PETITIONER AND 1 Telangana Assistant Commissioner (ST), Malkajgiri 1 Circle' Malkajgiri Division' 2. Union of lndia, Rep. by the Secretary' Ministry of Finance' No'136- A' North 3. State of Telangana, Rep' by its Principal Secretary to Government' Revenue " ("it:ilibilr?,i"n[' s"i'"taiiat, Hvderabad Block, New Delhi. . ...RESPONDENTS Petition under Article 226 oI the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue an appropriate Writ' Order or Direction more particularly in the nature of TVIANDAMUS decraring the action of the 1st Respondent in passing the impugned order dated 28 '04 '2024 passed for the year 2018-19' as improper' illegal and unsigned and consequently set aside the same' lA NO: 1 oF 2025 PetitionunderSectionl5lCPCprayingthatinthecircumstancesstated in the affidavit filed in support of the petition' the High Court may be pleased to grant stay of collection of the total disputed tax of Rs' 12'51'1361-' Counsel for the Petitioner: SRI GADHAMSETW NAGA GOURI SHANKAR Counsel for the Respondent No'1 & 3: SRI SW4B99P OORILLA' SPL. GP FOR STATE TAX Counsel for the Respondent No'2: SRI GADI PB4yEEN KUMAR' OEPUW SOLICITOR GENERTAL OF INDIA WRIT PETITION NO: 11580 oF 2025 Between: M/s. Supratec, ReP bY Koteswara Rao, aged Sainikpuri, HYderabad, T :"rJYf "f.''1%#3,'H,:i:i8t,Yf.,ll'"F,ll'3i1;'l): elangana 500094. ...PETITIONER AND 'l . The Assistant Commissioner' (State Tax)' Medak Circle' Nizamabad Division' Medak-502110. - .t .liliq-*tl&i&3J6;*r' I 12 2 IE__9llt",of E;3:?:il01" -t-etangana, Rep..by^its Chief Secretary irn. Speciat Chief he Governmeni (rAcl, stli" i#'iltpartre nt, secretariat, .,,RESPONDENTS petition under .Articre 226 0f the constitution of rndia pray.ing that in the circumstances stater, in the affidavit fired therewith, the High r30urt may be pleased to issue a v/rit of Mandamus or any other appropriater vrrit or order or direction decraring flrr: 51-16* cause notice issued in Form Grsr DRC_01 with attachment vide Ref. r\o.2D360524095716y dated 31.05,2 024 akngwith order passed in Form csr DRC-07 vide Ref. No AD360524064090c cated 30.08.2024 and summary of the order in Form GST DRC-07 I.ide Ref.No.. 2D3608241465g08 drrred 31 '08.2024 by the 1st Responcrent fcrr- .he tax period 2019-2020 under Sect on 73 of the CGST and SGST Act as beinl; a nullity and non-est in raw on a'|llrount of not consisting of either ;a digitar signature or physicar signature on :hem and arso contrary to Rure 142 0f GST Rt.rres, 2017. lA NO: 1 oF 2025 Petition under S in the affidavit filed in suspend the Show ca vide Ref. No. - ZD360l Form GST DRC-07 I summary of the order dated 3 ir:ction 151 CpC praying that in the circu n.tst.a nces stated support of the petition, the High Courrt ma,y' tre pleased to :se notice issued in Form GST DRC_01 witr attachment i,24095716Y dated 31.05.2024 along with orcer passed in ide Ref. No.AD360524064090C dated 30.(.r8.2 O24 and in Form GST DRC-07 vide Ref.No.. 2D360824.1465908 1.08.2024 by the ist Respondent for the tax period 2019-2020, pending I of the Writ Petition. disposa counsel for the petitiorrer: sRr cHrNTALApuDl LAK'HMT KUMAFIT Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETI TION NO: 11593 0 F 2025 Between: $Ji'Tf 3:""YliJBIi[3f vf,3Ei, t%1ij,j3oVE8[]iij",,U: g?fli:t iif,?[XX,t u.EL. .. r{z!r!*;:*t&;i{t,{t 13 ...PETIT-iONER AND

1. The Deputy Commissioner ST' STU S.angareddy' Nizamabad Division' H' No' 4-8-85/1 o/B, rvranieer"a"i"ipe t-inJ noaO' Singarebdv- 502001

2.TheAssistantCommissionerST,siddlpetCircle'NizamabadD-ivisionH'No' I 1 - 4 -82t A, o p p c ouJi'n',"" ni' i#p itii' 6n i tith n as a r' s id d i p et- 5 02 1 03

3. State of Telangana, Through Principal Qegrgtqry-lq " 6liri"rti."i,i (to'mmerciat Ta-x), Hvd erabad' Telangana 4.Unionoflndia,MinistryofFinance'Represented.byitssecretary'NorthBlock' Government Revenue New Delhi-110 001

5. Central Board of lndirect Taxes and Customs' ReP bY its Commissioner GST PolicY Wing, New Delhi ...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 Show cause notice in Form DRC 01 vide Ref no' 2D360124046655F dated 31.O1 .2024 and an impugned Order in DRC-07 vide ref' no' 2D36O4240833675 dated 30'O4'2O24 both issued by the 1st Respondent under the provisions of CGST/TGSf Ad,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 Honble Court may deem fit and proper in the circumstances of the case' (ii) declare the Notification No' 79 of 2O2O dated 1 5'10 2020 issued by the Respondent No. 5 amending the Rule 1 42 (1A) of the Central Goods and services Tax Rules, 2017 and corresponding G'O'Ms No' 24' Rev' (cT-ll) Dept ' dated 09.02.2021 issued by Respondent No' 3 amending Rule 142(1A) of TGST Rules,201TaSbeingwithoutauthorityoflawandultravirestotheSectionT3(5) oftheCentralGoodsandServicesTaxAct,20lTandviolativeofArticles14' 19(1Xg)AND2lofthe.Constitutionoflndiaasbeingwithoutauthorityoflawand ultraVirestotheSectionT3(5)oftheCentralGoodsandServicesTaxAcl,2olT and violative of Articles 1a, 19(1Xg) and 21 of the Constitution of lndia' -.rdloL'a' I '"r' " IA NO: 10F 202s 14 Petition under Section 151 CpC praying that in the circrrnstances stated in the affidavit fired in support of the petition, the High c,rurt ma!, be preased to stay of operation of mpugned order in DRC-07 vide ref. no. 2D3604240833675 dated 30.04.2024 issued by the Respondent No. 1 under CGSiiTffGST Acts, 2017 pending disposar of the above writ petition, as otherwise, thr,r petitioner wirl be put to severe loss zrnd hardship. Counsel for the petitioner: SRI V.VEERESHAM Counsel for the ResFrondent No.l to 3: SRI SWAROOP OORILL,A, SPL GP FOR STATE TA-X Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUry SOLTCITOR GENERIAI.. OF INDIA counser for the Respondent No.S: sRr DoMrNrc FERNANDES, tic FoR CBrc WRIT P ETITION NO :11605 oF 2025 Between: Praveen Kuma' Jain, registered with the trade name r,//s. praveen Enqineerino a r)ronrietors-hlpioii"r'ii'ilriri! registereo addr*ss at 6o/N1, phase 1, tDA. Jt>,:dime,a, tiaeiriir"J: iiob,ois, represented b) its proprietor ;;i.!,riJff' xun,ar Liin, 5r"l'sii s.pl"ixill'rg"o aboLrt 55 y"arsi Ryo. AND

2. J. 4 ...PETITIONER Assistant Commissioner (ST), Jeedimefla _ l, Hyderabacj Rural. Deputy State Tar ,Officer, Jeedimefla _ l, Hyderabad. The Branch Maniroer. The A.p..Mahes.h Cooperative Urban B,rn.l Limited, 32_ 212, opp. Ranga -heatre, o,intJi, HvaerioXil'8ri66is .l.elangana. iJ?1?,fSJ;j?{HE;li ds3;".uJ.,lt El!B'gt;::*"tary to Governm,,rnt, Revenue ...RESiPONDENTS Petition under Alicle 226 of the Constitution of lndia prayinlr that in the circumstances stated in the affidavit filed therewith, the High Cc urt may be pleased to issue a writ, crder or direction, more particurarry in the nature of a writ of mandamus decraring '3ause Notice dated 28-06-2 022 bearing rReference No. 2D3606221078858 anr its consequent order dated 1o-o7_2oir_4 bearing 15 Reference No. 2D3607240418083 issued by the Respondent No' 1 for 'the tax period April,2019 to March,2020 as being unsigned' void' illegal' arbitrary' unreasoned, without .jurisdiction, violative of principles of natural justice and non-est in the eye of law and consequently set aside the same' IA NO:1O F 202s Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased to stay all further action including collection of tax pursuant to the Order dated 1O-07 -2024bearing Reference No 2D3607240418083' lA NO: 2 oF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased to suspend the impugned notice issued GST DRC-13 dated 28-03-2025 by Respondent No. 1 forthe tax period April' 2019 to March' 2020' Counsel for the Petitioner: SRI A'V'RAGHU RAM counselforthe Respondent No'1, 'z &4: sF|s#Eo*oS*?ErrLH' Counsel for the ResPondent No'3: .. WRIT PETITIO N NO: 11 607 0F 2025 Between: M/s. S Sharath chandra Reddv workl ggltri?\:''#t=":[J:: t^ls5lt"r: 5'i.""rir'-daiJrJ n"oov somii.e.{dv' 84-53' DePot, MiYaPur, Telangana- ouuu4v' ...PETITIONER AND Nizamabad 1 and 2 Circle, Nizamabad Division, Telangana.

1. Assistant Commissioner (ST), 2. Union of India, Rep' by the Secretary, Ministry of Finance' No 136- A' North 3. State of Telangana, Rep. by. its Principal Secretary to Govemment' Revenue Block, New Delhi. (CT-ll) Department, Secretafi at' Hyoeraoao' ...RESPONDENTS "'*&.r*i& {a ritae.i. ' ' L' 16 Petition under Article 226 of the Constitution of India p)ra\r'ing that in the circumstances state'cr in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ, order or Direction more peLrticularly in the nature of MANDATMT.JS decraring the action of the 1st Respond,enr in passing the impugned order dated 27.08.2024 passed for the year 2O1g-20, as improper, illegal and unsigned and consequenfly set aside the same. IA NO: 10 F 2025 Petition under llection 15 j CpC praying that in in the affidavit fired ir.l support of the petition, the High grant stay of collectir>.-r of the total disputed tax of Rs. Rs.43,442t- thr-. circumstances stated Court may be pleased to 4,34,41,1/ - :tnd oenalty of Counset for the petitioner: SRI GADHAMSETry NAGA GOURT SiH,ANKAR Counsel for the Respondent No.1 & 3: SRI SWAROOP OORILLh, SPL GP FOR STATE TAX Counsel for the Resp,:ndent No.2: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERiEI Or IruON WRIT P ETITI ON NO i 11611 OF Between: 2025 Afl ii:i3 :'"yltirt iilEivfltEi, ie.llij,i8.ffi B[:fi",,ll ]B?fl il: i iifl :[:i,:, AND

1. 2 3

5. ...PETITIONER Ii:'?7i;9ff*ill?ffi ',|""I3"::ggx'r",.,*.)tf#aB?rDi,,ision,HNo The Assistant Colrmissioner ST, Siddipet Circle. Niza *" 11-4-8,i.b;;;.i;,r"lriili'.].t Hospitat, Bharathnasar, ir1,lfi!,?;1;;',";,, State of Telangana, Thror De p a rrm e n t r c o-r,,,.i,.ii i' i ilsrl ff !SlgB:..,"fl?jfl [" j] c, o,"'n r * nt Reve n u e of Finance, Represented by its secretay, North Btock, H:fB:il1?,,% 3T]o, 8ilt[?,B"3tt#,,J.]lJ;%lraxes and customs, GSr Poricv wins, New Derhi ...RE:SITONDENTS .t ,1 17 PetitionUnderArticle226oflheConstitutionoflndiaprayingthatinthe 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) ( ii) Declaring Show cause notice in Form DRC 01 vide Ref no' 2D3605240563783 dated 28O5'2O24 and an impugned Order in DRC- 07 vide ref. no. 2D36O82406O71 1D dated 17'(,8-2024 both issued by the 1st Respondent under the provisions of CGST/TGST Act' 2017 as being void, arbitrary, illegal, without jurisdiction and without authority of lawapartfrombeingviolativeofArticlesl4,lg(1Xg)and265ofthe constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case' declare the Notification No' 79 of 2O2O daled 15 10 '2020 issued by the Respondent No. 5 amending the Rule 142 (1A) of the Central Goods and Services Tax Rules, 2017 and corresponding G'O'Ms No 24' Rev' (CT-ll) Dept., dated 09.02'2021 issued by Respondent No' 3 amending Rule 142(14) of TGST Rules' 2017 as being without authority of law and ultra vires to the Section 73(5) of the Central Goods and Services Tax Act, 2017 and violative of Articles 1 +' 19(1 Xg) and 21 of the Constitution of lndia as being without authority of law and ultra vires to the Section 73(5) of the Central Goods and Services Tax Act' 2017 and violative of Articles 14, 19(1Xg) And 21 of the Constitution of lndia and Pass IA NO: 10F 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay of operation of impugned Order in DRC-07 vide ref' no' 2D36O82406071 1D dated '17.08.2024 issued by the Respondent No' 1 under CGST/TGST Acts' 2017 pending disposal of the above Writ Petition' as otherwise' the Petitioner will be put to severe loss and hardshiP' .'...*i.*a ',- i: 'ii'. l8 Counsel for the petitioner: SRI V.VEERESHAM counsel for the Respondent No.1 to 3: sRI swARoop ooRil.-Lr\, SPL GP FOR STATE TAX Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUry SOLICITOR GENERIAL OF INDIA Counset for the Resipondent No.5: SRI DOMINIC FERNANDES, S;C FOR CBIC WRIT PETITION NO:11618 0F 2025 Between: ff,,lyn, "* liii'f:i"Sfl IXS,B;BI ^lSi,Bfl "fT; S," iltiil,l,",I,fl #fjJ: AND ...PET]TIONER

1. Assistant Telangana conrmissioner (sr), Madhapur- I circre, A/ii:dhapur Division, ' H,33,1 R'"[oJ?,fi"p ' id+l:,1grr*;ili s?o;,3l,,ll ff'J"%B::"."tary bv the secretary, Ministry or Finance, No.136- A, North tc Govern nent, Revenue .. RESPONDENTS Petition under lirticle 226 of lhe Constitution of lndia pr;:ying that in the circumstances stated in the affidavit filed therewith, the Higir (.)ou( may be pleased to issue an a prpropriate writ, order or Direction rnore parl icularly in the nature of MANDAMU{; decraring the action of the 1st Respondent in passing the impugned order daterj 28.08.2024 passed for the year ZOlg_2O, as improper, illegal and unsigned a r C consequen y set aside the same. lA NO:1 OF 2025 Petition under siection 1 51 cpc praying that in the circunlsrances stated in the affidavit fired in support of the petition, the High court ma,y tre preased to grant stay of corectiorr of the totar disputed tax of Rs. 6,g0,42or-ar-td penarty of Rs.69,042l-. 19 Counsel forthe Petitioner: SRI GADHAMSETTY NAGA GOURT SHANKAR Counsel for the Respondent No-1 & 3: SRI SWAROOP OORILLA' SPL. GP FOR STATE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR' DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITION NO: 11664 oF 2025 Between: M/s. UHC Lifesciences' Having address al2-20-313'llNR' Shop No' 1. and 2' &;ril'Ft";;;V;iit6ir,riai ioionv, Adarshnagar,.chilkanasar Road Uppal' roorietor K. vasantha H;;;ft'd&' iLrdiidini_ sooO3e Represented by. its .P iiSij]i,-ri.iJ'in"rt +"0 v""t.]"siol K-Frp, ffi' (/o Kashibussa' warangal' Telangana- 506 002 ...PETITIONER AND l.TheAssistantCommissionerST,NacharamlCircle'Malkajg-lriDivision,l2th ' iffi;,'"sfi6 wi"s, Grsu" nihar,'Nampallv, Hvderabad - 500 001 2 State of Telanqana, Through Principal Se9rgtary to Government Revenue Department (Commercial Tax), Hyderabad, I elangana

3. Union of lndia, Ministry of Finance, Represented by its Secretary' North Block' New Delhi-l 10 001

4. Central Board of lndirect Taxes and Customs, GST Policy Wing' New Delhi Rep by its Commissioner

5. lclcl Bank Limited, Represented by - Opp ClockTower, Secuhderabad- 500 003 -its ^Manager, G-1 ' Navketan' SD Road'

6. lndusland Bank, Represented by its Manager, Ground Floor'-Do^orNo' 7-7113' " bil;i U. 8, Mineshwrri trtagai HanosigJda, Hvderabad- 500 007 ...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, order, or direction more particularly one [n the nature of a Writ of Mandamus (i) Declaring Un signed Show cause notice in Form DRC 01 vide Ref no' 2O36O522O15469D dated 29.05.2022 and an Order in DRC-07 vide ref' no. 2D360424061096G daled 26.O4.2024 both issued by the 1st Respondent under the provisions of CGST/TGST Act,2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law }. - ']: ,it'tt *ii*t &'lll'''tni J 20 apart frorr being violative of Articles 1a, r 9(1)(g) and 265 of the Constitutirt r of lndia, and to consequenfly set asider a ny action taken pursuant lhereto and pass such further or other orde(s) as this Honble Court may Jeem fit and proper in the circumstances of the case. (ii) decrare th3 Notification No. 79 of 2o2o dated 1s.10.,o2o issued by the Respondelt No. 4 amending the Rule 142 (1t\) of the Central Goods and Services Tax Rules, 2017 and corresponding G.O.l,4s No.24, Rev. (CT-ll) De1>r.., dated 09.02.2021 issued by Respondent lrlo. 2 amendlng Rule 142(' i\) of TGST Rules, 2017 as being rarithout authority of law and urtra vires to the Section 73(5) of the centrar cioods and Services Tax Act, 2'.017 and violative of Articles ia, i9(iXe,) rrnd 21 of the constitutio r of rndia as being without authority of raw ar d urtra vires to the Section Z3(5) of the Central Goods and Services Tax Act, 2017 and violative of l\rticles 1a, f 9(1Xg) and 21 of the Constitutir:,n of lndia and Pass such rther order or orders as this court m,ay deem fit and proper in the circurnstances of the case. (iii) declare the Frorm DRC i3 dated 05.03.2025 issued by Rr,>spondent No. 1 as without authority of law and violative of articles 1zt, 19(1)(g, 21 and 265 0f the constitution of India and consequenay set aside the sa me. lA NO:1 OF 2025 Petition under {iection 151 CPC praying that in the circurnslances stated in the affidavit filed in s;upport of the petition, the High Court may Ire pleased to stay of operation of irrprugnsd order in DRC-,7 vide ref. n<t.2D36ct42406.10g6c dated 26.o4.2024 issrir--d by the Respondent No. 1 under GGSI./TGST Acts, 2017 pending disposar ,f the above writ petition, as otherwise, the r:)etitioner wi, be put to severe loss and hardship. lA NO:2 oF 2025 Petition under section 151 cpc praying that in the r;ircumstirnces stated in the affidavit filed in r;upport of the petition, the High Court may be pleased to stay operation of Form DRC 13 dated 05i03/2025 issued by the Respondent No. 2l 1to ResPondent No their bank account/s. 5 and 6 and consequently allow the petitioner to operate Counsel for the Petitioner: SRI V'VEERESHAM Counsel for the Respondent No'1 & 2: SRI SWARO-OP OORILLA' SPL GP FOR STATE TAX Counsel for the Respondent No'3: SRI GADI PRAVEEN KUMAR' OEiUW SOLICITORGENERIAL OF INDIA Counsel for the Respondent No'4: SRI DOMINIC FERNANDES' SC FOR CBIC Counsel for the Respondent No'S & 6: - WRIT P ETITION NO: 11678 oF 2025 Between: M/s. Air Eco Technologies, O/o D No'-07.-198/2 Vinavak Nagar' Shapur $filtdf%riiit*,::"iilal;E1t',*'s:ii$affi ffi ihff n'4e^:t about 47 v"urr' o""l'E""ii'?'il"iilo'Frit r'to's6/2' MIG 3rd Phase' Near ft;;yr'G13;ft;' xpile-coi;nx kukatpallv' Hvderabad' Telansana' ...PETITIONERS AND 1 2 3 The Assistant Commissioner (ST), Jeedimetla- 1 Circle' Hyderabad Rural Divislon, HYderabad, Telangana' commissioner of Commercial Taxes' State of Telangana' C'T'Complex' NimpatlY, HYderabad-500001' The State of Telangana, Rep by its Principal Secretary' Revenue (CT) o Jiuiii !"ntli"i a n g u"n, S b c ret'a ri at' Hvd e ra b a d' ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue a writ or order or direction more particularly onb in the nature of Writ of Mandamus declaring the impugned Show Cause Notice along with summary of impugned Show Cause Notice in Form DRC- 01 vide Ref.No.2D360124050018T dt' 31 'O'l '2024 and lmpugned order dated 27 '04'2024 along with proceedings in Form GST DRC-07 vide Ref No' 2D360424070560K daled 27.04.2024, passed by the 1St Respondent for the tax period 2018-19 without having any signature as illegal' arbitrary' apart from violative of Article 22 14, 19(tXg) and 2€rf; of the Constitution of lndia, Cons;equently, set aside the lA NO: 1 OF 2025 Petition unde - Section 151 CPC praying that in the circ;u n.r sta nces stated in the affidavit filed irr support of the petition, the High C;ourl rna,r be pleased to grant stay of all fL rther proceedings pursuant to the lmpugnr,rd order dated 27.O4.2024 along v\/ith proceedings in Form GST 'DRC-07 vide Ref. No. 2D360424070560K dated 27.04.2024, passed by the 'lst Respon,lent for the tax period 2018-19, pending disposal of the Writ Petition. Counsel for the Petitioner: SRI KOHIR BHASKAR REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPL GP FOR STATE TAX The Court made the following: COMMON ORDER I I I i i :l THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.5264 tL544 11554 11564 11605, 1 L607, 7609 11525 11531 11538 Lt576 11578 1154o /11593 11611, 11618, L1664 and 1167a of2O25 COMMO N ORDER: (Per tle Hon'bteihe Acting Chief Justice Sujog Poul) Learned counsel Sri Kailash Nath P'S'S ' Ms' Chintalapudi LakshmiKumari,sriB.Srinivas,SriGadhamsettyNagaGouri Reddy, Bhaskar Kohir Sri Shankar, I I t SriShaikJeetaniBasha,SriV.Veeresham,SriA.V.RaghuRam, for the petitioners and Sri Swaroop Oorilla' learned Special Government Plead.er appearing for State Tax'

2. Regard being had to the similitude of the questions involved' on the joint request of learned counsel for the parties' the matters are analogously heard and decided by this common order'

3. Learned counsel for the petitioners and.learned 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'21101 of 2024 e batch, dated 28.02.2025' I I 2

4. Accordingly, the impugned notice(s) and ,rrder(s) in these Writ Petitions €Lre set aside. The cons;eqLre ntr a.I bank attachment(s), if rtnv, shall also stand revoked. Libert] is, reserved to the respondenr.s to issue fresh show cause nol ice(s),/ c,rder(s) in accordance with ia.w and, for undertaking this ex<:rcise aliesh, the limitation r,,r,ill not lte a hurdle for the respondents.

5. The Writ Petitions ari disposed of withoul expres,,sing aly opinion on the merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed To,

7. B.

9. 1 I 't //TRUE COPY// SD/.P. CH. NAGAE}HUSHAMBA TpEPUTY REGTSTRAR __ ./ 'o i 6ECT|,ON OFFTCER The- Prrncipal tiecretary, (Revenue) (CT) Secretafual, Hyd(]r€rbad, State of lelangana. The Principa Secretarv to Government, Revenue (CT_ll) Department, Secretariat, Hyderabad,'State of Telanoana lne- Chief Sr::retary and Special CHief Secretary/ to the Government *iiyderatrari, -SLi; -;i f4C), State Tax- Department, S;;"G;;i. Telangana. The Commir;sioner of Commercial^ _ Taxes, State of Telangana, --' C.T.Complex, Nampally, Hvderabad-50000i. T.he Assistant lommidsiorier (ST) Begumpet-l Circle. Be<;ur,rpet Division Hyderabad. Ihe P:ep_r{y ggmmissioner ST, STU Sangareddy, Nizamatrarl Division, H. ryg: 4^-B-gq/1 q, I Manjeera Pipe_Line Road, Sangii rer]dy- 5tl2o0i .l.he Assistant (lommissioner ST, siddipet_circr6, Nizaha[)acr Division, H. No. 11--4-82lA Opp Government Hospit'al, Bfrarathniqar, Sidcioet_ SOZiOJ r ne Assrsrant Commissioner (ST), Madhapur- il Circle ,' Madhapur Division. Telarroana. The Assistanl (State Tax), Keesanl-ll C rcle, Malkajgiri Pivision, 5-9-iU79, sth floo-r, C-Block, M'ayur kushat C,rrriie;,-AbiE;, Hyderabad. Telangana-500001 . "Commissioner Telanoana. Telanoana. Medak, Telangana. Division, Telangana. Division, Telangana. Division, NamPallY, HYderabad Division, Hyderabad, Telanqana. .t0.The Assistant commissioner sT, Nacharam.l Circle, Ivlalkajgirl Division' '" i iiit Fl#; S;uth Wins, clgin vir,ar, Nampallv-.,.Hvderabad - 50o 001 . I f .i-h;' niiati"i-Cornnii3;ioili (Sri,' H,teoir Circie, Nizambad Division' rz.ti6Aisiiiint-cohmissioner (sT) (FAC), Nacharam 1 circle, Malkajgiri ra ine niiiitani "commissioner (ST), (ST), Malkajgiri - 1 Circle' Malkajgiri r+.iirtx]iiiini-cofrimitston"i[srl, Jubitee Hils 2, Punjasutta, Hyderabad, 1s.fi;'H;i:iant Commissioner (ST), Jeedimetla - l' Hvderabad Rural' ro.i[541?ilirnt commissioner (sT), Nizamabad 1 and 2 circte, Nizamabad 17 f# #puty Siite ra* officer, Jeedimetla - l, Hyderabad' is.iiiu -n-J"Gaht commistionrjiistate Tax), Nacharam-l, Saroor Nagar 19.fh;c;m,iiiriiJno tcsii,t"ntrrt Board of tndirect Taxes and customs, '" Gii P;li;t winei, cbrernmJn[ ot inola, Ivlinistry of Finance' New-Delhi' ZO.ine'Seci6tar,,"ivfinistr,' oi finanCe,' Goveniment of lndia, 3rd Floor, '" i"Jr* Oudp b'utiOins, daniaO Ntirg, irlew Delhi, Union of lndia-1 10 001 . 21.i"h;'B;;;;h''1ri"iliri'in,i l.F. ttta6'esr, coopeiative Urban Bank Limited' ' '' i):zil oop.'nj"dj iheatre, chintal, Hvderabad - 500055' 22.i'h; tA;;;;.,,'rcr"cr ijri'r.'r-imii;a;t-r: Navketan' sD Road' opp clock Tower, Sedunderabad- 500 003 23.fi;-t\A;il"r,lnoriruni-e;t, Grouno Floor, Door No 7-7113' street No' -- A. Mah"shfraii Nagar, Habbsiguda, Hyderabad- 500 007 24.6#tc 6'bdr xnluisH NAr'H.P.s.S., Adyggte t9Pucl 2 5. One CC to S Rt CH I NTALAi;ij Di Ln-rS u rytlrlirrlRRt, Rdvircate [oPUC] ,6:on; cc io snt B.SRINIVAS, Advocate [oPU-C]. - ,i'.6;; rc'.d sRt GAon-AivrbEtV run'cn count SHANKAR' Advocate ze.5ti""ct to SRI KoHIR BHASKAR REDDY, Advocat-e^[oPUC] i5:il;6c i; SiiiSnAikLeemruI BASHA' n9-uqselq [oPucl 5o:o;; ac i; SHa v.vEERESHAlvl, Advocate tq?U9.1. 5i.5n; cc i;sRl n.v-nncnu RAM, Advocate [-of-ugl 'iErirln!'q.e5.9 5i: il; dd 6 sHi ijovir.rr"i .q .F.o^R cbrc toPUCl 55:6# "dC 6' SniGAoI' FiilVeEt'r-'t<uvAR, ^DEPUTY sollclroR "" 6E-ruenr,qr_'bi ir.rorn]' riigh'c*.r for the state of Telangana at s+.t'ir;:d6!"tb-'sFll cP FoR srATE TAX, Hish court for the State of Hvderabad IOPUCI TOPUCI Telangana at Hyderabad [OUT] BSR BS j I I I ; I 25 HIGH COUR'r DATED: 28t04t2025 \ \ F I I COMMON OR.DER r,, /7r'' t: \ 4^i'i }r rArc 2 Ii li,r Y 2t]25 a I ,+ iJt '..,n' . r''6- \.-::_= u:j- o [!.jrtos.S 264 I 609, 1 ! S2S, 1 1 531, 1 1 538, 1.t 544, 11.??4, 1 1568, 1151g, 11978,1 1586, 1 1sei, r r oo6, 11607, 11611,'11619 11664and 1,t6ta of 2o1r-5 DISPOSING OF ALL THE WRIT PETITIONS, WITHOUT COSTS , I (, 3 f, 1 t-l