✦ High Court of India · 02 May 2025

M/s. P v. PRASAD ASSOCTATES

Case Details High Court of India · 02 May 2025

Court

High Court of India

Decided

02 May 2025

Bench

SUJOY PAUL

Length

14,934 words

Acts & Sections

Central Goods and Service Tax Act 2017 CGST Act 2017 CGST and SGST Act 2017 Code of Civil Procedure §1 Code of Civil Procedure §15 Code of Civil Procedure §151 Code of Civil Procedure Constitution of India Respondent under the provisions of CGSTffGST Act 2017 Telangana Goods and Services Tax Act 2017 TGST Act 2017

M/s.Vishnu Traders, rep. by its Partner Sri Dokur Vishnu Vardhan Reddy Door No.25-35/1/E/3, Ramachandrareddy Nagar, Ramachandrapuram, Sangareddy, Telangana-502032 .,.PETITIONER AND

1. The State of Telangana, rep. by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana.

2. The Asst Commissioner (ST), Sangareddy-ll Circle, Nizamabad Division, Telangana. ,..FIESPONDENTS 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 lo issue a Writ, or Order or Direction particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in passing the impugned summary of the order dated 30.04.2024 in DRC-07 vide GSTLN No. 36AAOFV5557D1ZS for the year 2018-19 under the CGST and SGST Act, 2017 without signatures either electronically or digitally along with the Attachment to Show Cause Notice in Form DRC 0'l along with Form GST DRC 01 dated '12.11.2021 as being void, illegal, without jurisdiction, without aulhority of law apart from violative of Articles 't.4 and 19 of the Constitution of lndia and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned summary of the order dated 30.04.2024 in DRC-07 vide GSTIN No. 36AAOFV5557D1ZS for the year 2O1B-19 under lhe CGST 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 01 dated 12.11.2021 . 1 Counsel for the Petitioner: SRI K. LAXMA REDDY Counsel forthe Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NOI!2619 OF 202s Between: Karuna Pharmacy Plot No.3 and 4, S & General Stores, Rep. by its Managing Partner Garlapatikaruna hapoor Nagar, IDA Jeedimetla, Rangareddy, Telangana, 500055 ...PETITIONER AND 'l . The Assistant Commissioner (ST), Jeedimetla-'l Circle, Hyderabad Rural Division, Gagan Vihar, Nampally, Hyderabad - 500001.

2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad.

3. The Branch Manager, lClCl Bank Limited, # 1-25111, MPR Complex, Phase- 1, lDA, Shapurnagar, Jeedimetla, Hyderabad-500o55. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1"t Respondent in passing the Order dated '13.08.2024, Summary of the Order in Form GST DRC-07 dated 13.08.2024, and Proceedings dated 13.08.2024, levying SGST/CGST/IGST under Section 73(10) of the TGST Acl2017 and Penalty for the tax period 2019-20, that too without any physical or electronic signature both on the show cause notice as well as the adjudication order as well as without providing proper opportunity of being heard and without even issuing Form GSTDRC-O1 A as contemplated under Rule 142(1A) of the Rules, 2O17, as arbitrary, contrary to the provisions of the TGST Acl2017, in violation of Principles of Natural Justice and Rule of Law and contrary to Article 1a,19(t)(g) and 265 of the Constitution of lndia. lA NO: 1 OF 2025 8 Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the Operation of the Order dated 13.08.2024 Summary of the Order in Form GST DRC-07 dated '13.08.2024 and Proceedings dated 13.082024 passed by the 1"r Respondent, for the tax period 2019-20, under the TGST Acl 2O11, pending disposal of the above Writ Petition, as otheruvise, the Petitioner will be put to severe loss and hardship. lA NO: 2 OF 2025 Petition under Section I 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pteased to direct the 1't respondent to revoke the Gamishee Notice in Form GSTDRC-13, dated 28.03.2025, issued by lhe 1sr respondent to the 3'd respondent, pending disposal of the above Writ Petilion, as othenrvise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI RAVI SANKARA REDDY P. Counsel for the Respondents No.1 & 2: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: - WRIT PETITION NO: 12726 OF 2025 Between: M/s. Starke Rocksand LLP, Plot No.32 8-3-101 Flat No.101 , Srinagar Colony, lyderabad, Te.!qngana1500073 Represented by the Designator partier Shri. ij lq.m1 Chand, S/o P S V Das, Aged 66 years, Fl/o. Viltas-1b9, Mysric Hiils, Green Hills Road, Moosapet, Balanagar, K.V. Rahgareddy, Telangana-500018 AND ...PET|T|ONER 1 2 The Assistant Commissioner (ST), Khairtabad - Somajiguda Circle-ll, Punjagutta Division, Mayur Kushal Complex, Abids, Hyderabab- SOOOO1. State of Telangana. Through Principal Secretary to Government, Revenue Departmenl (Commercial Tax), Hyderabad, Telangana ...RESPONDENTS 9 Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fited therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring impugned Order in Form DRC 07 vide No. 2D36O225O666169 dated 24.2.2025 passed by the Respondent No.1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequenily set aside the same. lA NO: 1 OF 2o2s 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 operation of impugned Order in Form DRC 07 vide No.2D3602250666169 dated 24.02.2025 passed by the Respondent No. 1. Counsel for the Petitioner: M/s. P. V. PRASAD ASSOCIATES Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 12758 OF 2025 Between: Narasimhappa Narsimhamurthy, S/o. Narasimhappa, Aged about 49 Years, Occ. lroprjetor of M/s. Meenakshi Power Solutions Plot No. 445, Sy No. 203/P to 2i0lP, TN.GO Colony, Manikonda Jagir, Gachibowli, Serilingampally l\4andal, Rangareddy, Telangana - 500032 ...PETITIONER AND 'l . The Assistant Commissioner of State Tax, Hydernagar lll Circle, Hyderabad Rural Division Telangana

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 50000 1

3. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana. t0

4. Oriental Bank of Commerce, (Now merged with Punjab National Bank) '110, Chakkilam Alluri Trade centre, No. 1, Bhagyanagar Co Op Housing Society, Kukatpally, Hyderabad ...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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice dated 30-05-2022 beating Ref No. 2D36052202O1802 (Annexure P3) and its consequenl Order bearing Reference No. 2D360424064552F (Annexure Pl) dated 26-04-2024 and the Show Cause Notice dated 31-01-2024 bearing Ref. No. 2D36O124O473831 (Annexure P4) and its consequent order dated 26-04-2024 bearing Ref No. 2D36O424O644992 (Annexure P2) lor the Financial Year 2018-19 along with the consequential attachment of Bank Account of the Petitioner held with the Respondenl No. 4 Bank through issuance of DRC 13 dated 12-03-2025 (Annexure P7) as being void, illegal, arbitrary, violative of Articles 14,19,21 and 265 of the Constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Bank Attachment issued in Form GST DRC 13 dated 12-03-2025 by the Respondent No. 'l to Respondent No. 4 Bank. 1A 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 stay all further action including collection of tax pursuant to the Show Cause Notice dated 30-05-2022 bearing Ref No. 2D36O522O2O1802 (Annexure P3) and its consequent Order bearing Reference No. 2D36O424O64552F (Annexure Pl) dated 26-04-2024 and lhe Show Cause Notice dated 31-O1-2024 bearing Ref. No. 2O36O124O47383L (Annexure P4) and its consequent order daled 26-04-2024 bearing Ref No. 2D360424O644992 (Annexure P2). 11 Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondents No.1 to 3: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.4: - WRIT PETITION NO: 12761 OF 2025 Between: Narasimhappa Narsimhamurthy, S/o. Narasimhappa, Aged about 49 Years Occ. Proprietor of M/s. Meenakshi Power Solutions Plot No. 445, Sy No. 203/p to 2101p, TN,GO Colony, Manikonda Jagir, Gachibowli, Serilingampally Mandal, Rangareddy, Telangana - 500032 .,.PETITIONER AND

1. The Assistant Commissioner of State Tax, Hydernagar lll Circle, Hyderabad Rural Division Telangana

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

3. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana. ...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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice dated 30-05-2022 bearing Ref No. 2D36052202O216V and its consequent Order bearing Reference No. 2D36O225O345230 dated 13-02-2025 passed by the Respondent No. 1 for the Financial Year 2020-21 as being void, illegal, arbitrary, violative of Articles 14, 19, 21 and 265 of the Constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further action including collection of tax pursuant to the Order bearing t2 Reference No. 2D3602250345230 daled 13-02-2025 passed by the Respondent No- 1 for the Financial Yeat 2O2O-21 . Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel forthe Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILI-A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 12763 OF 202s Between: Mrs.Amrutha Valli Miyyapuram, Wo M. Venkata M/s.Shivanth Fibre Plast having Office at 97/A, Sy Cherlapally Medchal Malkaigiri, Telangana - 500051 Krishna Rac,, Proprietor of No.174 Parl, Phase lll, IDA ...PETITIONER AND

1. The AssisJant Commissioner of State Taxes, Nacharam ll Circle, Malkajgiri Division 5h Floor, East Wing, Gagan Vihan, Nimpally, Hyderabad 500 OO1'-

2. The Deputy Commissioner of State Taxes, Nacharam ll Circle, 3'd Floor, C.T. Complex, Nampally, Hyderabad - 500 001

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

4. The State of Telangana, Represented by Principal Secretary Revenue Department (State Tax) Secretariat, Hyderabad - 500 004

5. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi - 110 001 ...FIESPONDENTS 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 daled 26.04.2024 bearing DIN No. GST/36ACQPM0956P2ZRy19 issued by the Respondent No. 1 under Section 73 of the CGST Act, 2017 for the period 2018-19, (ii) Summary of order dated 26.O4.2O24 issued in Form GST DRC-07 issued by the Respondent No.1, (iii) show cause notice dated 02.06.2022 bearing Reference No. 2D36O622O11390W issued by Respondent No.2, and (iv) Summary of Show Cause Notice dated 02.06.2022 issued in Form-GST DRC-01, as null and void, 13 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 pteased to stay impugned Order dated 26.04.2024 bearing DIN No. GST/36ACQPMO956P2ZW19, and any coercive steps towards recovery of Rs.17,89,368.20 against the Petitioner by the Respondents pursuant to the impugned Order dated 26.04.2024. Counsel for the Petitioner: SRI KARAN TALWAR Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 12770 OF 202s Between: M/s.Vishnu Traders, rep. by its Partner Sri Dokur Vishnu Vardhan Reddy, Door No.25-35/1/E/3, Ramachandrareddy Nagar, Ramachandrapuram, Sangareddy, Telangana-502032. ...PETITIONER AND

1. The State of Telangana, rep.by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana.

2. The Asst Commissioner (ST), Sangareddy-ll Circle, Nizamabad Division, Telangana. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, or Order or Direction particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in passing the impugned summary of the order dated 27-08-2O24 in DRC-07 vide GSTIN No. l4 36AAOFV5557D'IZS for the year 2O19-2O under the CGST and SGST Act, 2017 without signatures either eleclronically or digitally along with the Attachment to Show Cause Notice in Form DRC 01 along with Form GST DRC 0'l dated 31 .O5.2024 as being void, illegal, without jurisdiction, without authority of law apart from violative of Articles 1 4 and 19 of the Constitution of lndia and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to granl stay of all further proceedings pursuant to the impugned summary of the order dated 27.08.2024 in DRC-07 vide GSTIN No. 36AAOFV5557D1ZS for the year 2019-20 under the CGST 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 01 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: 12782 OF 2025 Between: M/s Swastik Enterprises, 11-29-30612, near B0 feet road, Kothawada, Warangal, Hanumakonda, Telangana, 506002 Represented by its Proprietor, Shri. Ramesh Thoutam, Sio Thoutam Rajamallu, Aged about 56 years, No 11-25-376, Kothawada, Warangal, Warangal Urban, Telangana, 506002. ..PETITIONER AND

1. The Assistant Commissioner (ST), H.No. 23-6-163/'1, 1't Floor, Commercial Taxes ffice Complex, Behind Vishal Mart, Hunter Road, Warangal 506002 2. State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana ...RESPONDENTS 15 Petition under Article 226 ol the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of l\4andamus declaring that impugned Order in Form GST DRC-07 vide Ref No. 2D3608240458631 dated '14.08.2024 passed by the 1st Respondent under the provisions of CGST/TGST Act,2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay operation of impugned Order in Form GST DRC-07 vide Ref No. 2D36O824O458631 dated 14.08.2024 passed by the Respondent No. '1 . Counsel for the Petitioner: M/s. P. V. PRASAD ASSOCIATES Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPEGIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 12791 OF 202s Between: M/s- ConipteL Networks and Solutions, 4-7-15412121E, Pandurang Nagar, Attapur, lyderab_ad, Telangana - 500048 Represented by its Partner Gyaneshwar, S/o. Govind Rao Biradar Aged aboul4T Years, Occ. Business Rl/o. Hydeiabad ...PETITIONER AND 1 . The Assistant Commissioner of State Tax, Rajendranagar - ll Circle, Saroor Nagar, Telangana.

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Comptex, Nampally, Hyderabad- 500001

3. State of Telangana, Through Principal Secretary to Govemment Revenue Department (Commercial Tax), Hyderabad, Telangana.

4. lndusind Bank, Kothapet Branch, Ground Floor, Ptot No. 58, Shri Nagar -its Colont, LB Nagar Main Road, Kothapet, Hyderabad Represented by Manager t6

5. Axis Bank, Masab Tank Branch, Hyderabad-500034 Represented by its Manager ..,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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the order passed by the Respondent No. '1 u/s. 73 of the CGST Act daled 22-08-2024 in Form GST DRC 07 bearing Reference No. 2D360824086012F and also declare the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D36O622O370012 dated 07-06-2022 passed by the Respondent No. 1 for the Financial year 2019-20 and the consequent attachment of bank accounts through issuance of Form GST DRC 13 dated 24-03-2025 as being void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the Constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same and release the bank attachments of the accounts held by the Petrtioner in Respondent Nos 4 and 5 Banks. lA NO: 1 OF 2025 Petition under Section 1 51 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 bank accounts of the Petitioner held in Respondent No 4 and 5 Banks. lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the aftidavit filed in support of the petition, the High Court may be pleased to stay all further action including collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D36O622O370012 dated O7-O6-2022 and ils consequent Order under Form No. DRC-07 bearing Reference No. 2D360824086012F dated 22-08-2024 dated passed by the Respondent No. 1 for the Financial year 2019-20 Counsel for the Petitioner: SRI M. NAGA DEEPAK t1 Counsel for the Respondents No.1 to 3: SRI CHAITANY,A KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel forthe Respondent Nos. & 5: - WRIT PETITION NO: 12813 OF 2025 Between: It//s. G G Tyres and Tubes Pvt. Ltd., Sy No. 1356, Nandigaon Mandal, Rangareddy, Telangana - 509228 Represented by its Authorized Signatory Vimal Kumar Agaruval, S/o. Biharilal Agarwal, Aged 63 Years Rl/o. Hyderabad ..,PETITIONER AND

1. The Assistant Commissioner of State Tax, Nagarkurnool-Jadcherla Circle, Nalgonda Division, Telangana

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

3. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana ...RESPONDENTS Petition under Article 226 oI lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice dated 13-11-2021 bearing Reference No. 2D361 1210131090 (Annexure Pl) proposing to levy tax, Show Cause notice daled 11-01-2024 bearing Reference No. 2D360124013689D (Annexure P6) and their consequent Orders in Form (csf DRC) 7 daled 29-04- 2024 bearing Reference No- 2D36O42407545A (Annexure P7) confirming tax and Order dated 29-04-2024 bearing Reference No. 2D360424O75523D confirming penalty (Annexure PB) as being void, illegal, arbitrary, violative of Articles 14, 19, 21 and 265 of the Constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay IE all further action including collection of tax pursuant to the Orders in Form GST DRC)7 dated 2S-O4-2O24 bearing Reference No. 2D36042407545A (Annexure P7) confirming tax and Order dated 29-04-2024 bearing Reference No. 2D360424O7 5523D co nfi rming penalty. Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 12833 OF 2025 Between: M/s. Gopal Electricals, rep. by its Proprietor, Mr. Krishna Kumar Asawa, #7-1-46711, Opp Gurudwara Saheb. Ameerpet, Hyderabad, Telangana-S00 016. ...PETITIONER AND

1. Assistant Commissioner (State Tax), Punjagutta l, Punjagutta Division. 2. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Govemment (FAC), State Tax Department, Secretariat, Hyderabad.

3. Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. ...RIESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of lt/andamus or any other appropriate writ or order or direction declaring the show cause notice dated 31.5.2022, adjudicalion order daled 27.2.2025 along with Form cST DRC-07 vide Ref.No. 2D360225083540J daled 27.2.2025 passed by the 1St Respondent for the tax period 2O2O-21 under Section 73 of the CGST and SGST Act as being a nullity and non-est in law on account of not having any signatures on them and also contrary to Rule 142(1A) of CGST Rules, 2017 tor not issuing Form GST DRC-01A. IA NO: 1 OF 2025 19 Petition under Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned order dated 27.O2.2O25 and proceedings in Form cST DRC-07 in Ref.No.ZD3602250B354OJ dated 27.2.2025 passed by the 1't Respondent for the tax period 2O2O-21, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel foTthe Petitioner: SRI AITHARAJU VENKATESHWARLU Counsel for the Respondents No.1 & 2: SRI CHAITANYA KIR^AN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel forthe Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 12897 OF 2025 Between: M/s Durga Enterprises, Rep. by its Proprietor, Mahender Reddy Peesari, S/o. Sanjeeva Reddy, Aged 32 yeais, F/o. Plot No.3/95, Dppally, G-andimaisamma, Bowrampet, Ranga Reddy Dist., Telangana-500 043. ...PETITIONER AND 1 The State of Tela (Commercial Taxes) Saifabad, Hyderabad D ana, ept., Rep. by DR. B. R its Principal Secretary, Revenue Ambedkar Telangana Secretariat,

2. The Commissioner of Commercial Nampally, Hyderabad - 500 001 . Taxes, Telangana, C.T Complex,

3. The Assistant Commissioner (ST), Jeedimetla-1 Telangana. Circle, Hyderabad Rural, Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or Direction, more particularly one in the nature of Writ of Mandamus, declaring that the action of the 3'd respondent (a) in issuing ..,RESPONDENTS 20 /uploading on the GST portal, the undated attachments and summary to Show Cause Notice in GST Form DRC 01, bearing Reference No. 2D360524O82O62K, dated 31.05.2024 and the subsequent reminders dated 22.06.2024,29.06.2024 and 06.07.2024 respectively and the consequential proceeding in GST DRC-07, daled 23.07.2024, for the tax period FY 2019-2020, imposing a tax liability of Rs.16,37,0201, all without affixing signatures of the competent authority, either physically or digitally, as contemplated under the Rule 26(3) of CGST Rules, 2017, without providing the Petitioner-Firm sufficient opportunity of being heard (b) passing orders, without even uploading/issuing GST Form DRC-01, as stipulated under Rule 1a2()(a) of the CGST Rutes 2017 as illegal, arbitrary, void abintio, without authority and contrary to the provisions of the CGST Act and Rules, 2017 and consequentially hold that the undated attachments and summary to Show Cause Notice in Form DRC 01, bearing Reference No. 2D360524082062K, dated 3'l .O5.2024, the subsequent reminders dated 22.06.2024, 29.06.2024 and 06.O7.2024 respectively and the consequential proceeding in GST DRC-07, dated

23.07.2024, as unsustainable in the eye of law, null and void. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant interim stay of all further proceedings in GST DRC-07, dated 23.O7.2O24, for the tax period FY 2019-2020, imposing a tax liability of Rs.16,37,0201, issued by the 3'd Respondent, pending disposal of the above Writ Petition. lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to dispense with the filing of the copy of the Show Cause Notice in GST Form DRC 01 , bearing Reference No. 2D360524O82062K, dated 31 .05.2024, issued by the 3'd Respondent, in the above said Writ Petition. Counsel for the Petitioner: SRI GOURARAM RAJASHEKAR REDDY 2t Counsel for the Respondents: SRI CHAIT,ANYA KIRAN, AGP REPRESENT]NG SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 12900 O F 2025 Between: !l{s. Biogenex Life Sciences Private Limited, Rep. Administration, Mr. Anthony Joseph Paul, Plot No.37, Sa Village, Hyderabad, Rangareddy, Telangana-s0'l 101 . by its Senior Manager- mpada Homes, Manneguda ...PETITIONER AND 1 . Assistant Commissioner (State Taxes) FAC, Vanasthalipuram-ll Circle, Saroornagar Division, Telangana.

2. State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat, Hyderabad.

3. Union of lndia, rep. by its Secretary (Revenue), North Block, 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 of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice dated 311112O24 ot the Pt Respondent along wilh proceedings in Form DRC-01 vide Ref.No.2D360124045551Q dated 311112024 and impugned orders dated 3O1412024 and 31512024 levying tax and penalty respectively along with proceedings in Form DRC-07 vide Ref.Nos.2D3604240857344 dated 301412024 and 2D36O5240089391 daled 31512024 issued by the 'l"t Respondent for the tax period April, 2018 to March, 2019 without having any signatures as illegal and contrary to the provisions under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017, and void in absence of non- compliance of Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017 and Telangana Goods and Services Tax Rules, 2017. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant 22 stay of all further proceedings pursuant to the impugned orders dated 3Ol4l2O24 and 31512O24 levying tax and penalty respectively along with proceedings in Form DRC-07 vide Ref.Nos.2D360424O857344 dated 3Ol4l2O24 and 2D3605240089391 issued by the 1"t Respondent for the tax period April, 2018 to March, 2019 under the Central Goods and Service Tax Act, 201 7 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: M/s. G. SUMATHI Counsel for the Respondents No.1 & 2: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUry SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 12935 OF 2025 Between: M/s.GBS Global, C1 , Ivlayur Kushal Complex, Abids, Hyderabad - 5100 001 . A Sole Proprietary Concern, Rep.by its Proprietor Preet Kumar Aganval, S/o.Sanjay Agarwal, Age: 25 years, Fi,/o. Hyderabad. ..PETITIONER AND 1 . Govt. of Telangana, Commercial Taxes Department, Rep. by Principal Secretary, Secretariat, Hyderabad.

2. fhe Commissioner of Commercial Taxes (ST), Commercial Taxes Department, Nampally Station Road, Hyderabad - 500 001 .

3. Joint Commissioner (ST) Commercial Taxes Department, Abids Division, Hyderabad. 500 001 .

4. The Asst Commissioner (ST), Abids Circle, 4n Floor, Old Kakatiya Hotel, Nampally, Hyderabad. 500 001. ...FIESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ, Order or Orders, Direclion or Directions to declare the impugned Show Cause Notice baring Ref No. ABDS/36DA|PA6991K1Z8|2O4-25, dated 8-01-2025, U/sec 74 of the 23 TGST Act R/w. Sec.20 of the IGST Acl 2017 and the consequential Summary of the Show Cause Notice dated 13-02-2025 bearing Ref.No.2D36O225O34189E, as illegal, arbitrary, without jurisdiction and unsustainable in law and to set aside the same and also direct the respondents to act in accordance with law, Counsel for the Petitioner: SRI SHANKER LAL Counsel forthe Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 12981 OF 2025 Between: Narasimhappa Narsimhamurthy, S/o. Narasimhappa, Aged about 49 Years, Occ: Proprietor of [t//s. Meenakshi Power Solutions Plot No. 445, Sy No. 203/P lo 21OlP, TNGO Colony, N/anikonda Jagir, Gachibowli, Serilingampally Mandal, Rangareddy, Telangana - 500032 ,..PETITIONER AND

1. The Assistant Commissioner of State Tax, Hydemagar lll Circle, Hyderabad Rural Division Telangana

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

3. State of Telangana, Through Principal Secretary to Govemment Revenue Department (Commercial Tax), Hyderabad, Telangana.

4. Oriental Bank of Commerce, (Now merged with Punjab National Bank) 110, Chakkilam Alluri Trade centre, No. 1, Bhagyanagar Co Op Housing Society, Kukatpally, Hyderabad. ...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 pass a writ order or direction, more particularly in the nature of a wril of mandamus declaring the Show Cause Notice dated 30-05-2022 bearing Ref No. 2D36O522O2O2032 (Annexure P3) and its consequent Order bearing Reference No. 2D360824O372592 (Annexure Pl) dated 13-08-2024 and the Show Cause Nolice dated 31-O5-2O24 bearing Ref. No.2D3605240874662 (Annexure P4) and its consequent order dated 13-08-2024 bearing Ref No. ZD 3608240370721 (Annexure P2l for the Financial Year 2019-20 along with the consequential 24 attachment of Bank Account of the Petitioner held with the Respondent No. 4 Bank through issuance of DRC 13 dated '12-03-2025 (Annexure P7) as being, void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the Constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Bank Attachment issued in Form GST DRC 13 dated 12-03-2025 by the Respondent No. 1 to Respondent No. 4 Bank. lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all furlher action including collection of tax pursuant to the Show Cause Notice dated 30-05-2O22 bearing Ref No. 2D3605220202032 (Annexure P3) and its consequenl Order bearing Reference No. 2D3608240372592 (Annexure P'l) dated 13-08-2024 and the Show Cause Notice dated 31-05-2024 bearing Ref. No. 2D360524O87 4662 (Annexure P4) and its consequent order dated '13-08-2024 bearing Ref No. ZD 3608240370721 (Annexure P2). Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel forthe Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORIL[.A, SPECIAL GOVERNMENT PLEADER FOR STA'TE TAX WRIT PETITION NO: 13016 OF 2025 Between: M/s. Ocean Life Spaces lndia Private Limited, Rep by it's Rapaka Venkata Ramana, Ground Floor, Street No 2, Boss Tower, Patrika Nagar, Madhapur, Hyderabad, Telangana, 50008't . AND 1 The Stale of Telangana, Represented by its Principal Secretary, Commercial Taxes, Secretariat, Hyderabad. ...PETITIONER 25

2. The Commissioner of the Commercial Taxes Department, Telangana State, C.T Complex, Nampally, Hyderabad-S0O 001.

3. The Assistanl Commissioner, Madhapur-6 Circle, Madhapur Division, 7th floor, Gagan Vihaar building, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500001. 4. The De Gagan 500001 . puty Commissioner, Madhapur-O Circle, Madhapur Division, 7th floor, Vihaar Building, Opposite Gandhi Bhavan, Nampally, Hyderabad - ...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 direction or Order, more particularly in the nature of a writ of Mandamus or any other appropriate Writ, declaring the impugned order vide DRC- 07 Reference No. 2D360824099533W dated 24-08-2024 along with an attachment under Section 73 of the CGST Act, 2017 lor FY 2019-20 and DRC-07 Reference No. 2D36082414O257A dated 30-08-2024 under Section 73 of the CGST Act, 2017 f$ FY 2019-20 without signing the said documents neither physically nor digitatly against the Petitioner as void ab-initio, illegal, arbitrary, and violative of Article 1 9(1 Xg) and 3004 of the lndian Constitution. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay an interim relief to restrain the Respondents from initiating any action to recover the demands confirmed under the impugned order vide DRC-07 Reference No.2D36082414O257A dated 30-08-2024 and DRC-07 Reference No. 2D360824O99533W dated 24-08-2024 issued under Section 73 of the CGST Act, 2017 lor FY 2O19-2O pending disposal of this writ petition. Counsel for the Petitioner: SRI PUPPALA BHARATH NANDAN Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 13074 OF 2025 Between: 26 M/s. GBS Global, C1, Mayur Kushal Complex, Abids, Hyderabad - 500 001. A Sole Proprietary Concern, Rep.by its Proprietor Preet Kumar Aganral, S/o.Sanjay Agarwal, Age-25 years, Fl/o. Hyderabad. ..PETITIONER AND

1. Govt. of Telangana, Commercial Taxes Department, Rep. by Principal Secretary, Secretariat, Hyderabad.

2. The Commissioner of Commercial Taxes (ST), Commercial Taxes Department, Nampally Station Road, Hyderabad. 500 001 .

3. Deputy Commissioner (ST), Commercial Taxes Department, Telangana. 4. The Asst. Commissioner (ST), Mehdipatnam-1 , Charminar, Hyderabad. Telangana. ...FIESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriale Writ, Order or Orders, Direction or Directions to declare the impugned orders passed U/sec 73 of the TGST Ad 2017, dated 2510812024 beanng ref no. 7D3608241039646 and dated 2'111112023 bearing ref no. 2D3611230241415, as illegal, arbitrary, without jurisdiction and unsustainable in law and to set aside the same and also direct the respondents to act in accordance with law- Counsel for the Petitioner: SRI SHANKER LAL Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILI-A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 13077 OF 2o2s Between: M/s. VSK Automations, Plot no 48, Phase lV, lndustrial Development Area Road No 2, Cherlapally, Hyderabad, Telangana-500051 Represented by its Proprietor Shri Venkata Krishna Nadupalli, S/o Late Shri N. Gopal Rao ...PETITIONER AND 27

1. The State of Telangana, Represented by its Principal Secretary to Government, Revenue (CT- ll) Department, Secretariat, Hyderabad.

2. The Assistant Commissioner (ST), Nacharam- l, Saroor Nagar, Malkajgiri Division, 3rd floor, C.T. Complex, Nampally, Hyderabad, Telangana-500001 . ...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 (a). declaring the impugned Show Cause Notice bearing Reference No. 2D360522015503T in Form GST DRC-01 dated 2910512022, and the consequent Order-ln-Original bearing Reference No. 2D360824O734825 in Form GST DRC-07 daled 2010812024, as well as Show Cause Notice bearing Reference No. 2D360524079665X in Form GST DRC-01 dated 31/05/2024, and the consequent Order-ln-Original bearing Reference No. 2D360824O735922 in Form GST DRC-07 daled 2010812024 issued and passed by the 2nd Respondent for the Financial Year 2019-20, as being non-est in the eye of law, lacking authentication and signature as against the provisions of CGST/TGST Acl, 2017, and lo consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to further stay all proceedings in pursuance of the impugned Order-ln-Original bearing Reference No. 2D360824O735922 in Form GST DRC-07 and Reference No. 2D360824O734825 daled 2010812024, including the attached proceedings, issued and passed by the 2nd Respondent for the Financial Year 2019-20 pending disposal of the above writ petition. lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the Respondents to remove the attachment made to the Bank Account of the Petitioner that the Petitioner operates with HDFC Bank Ltd. 2tt Counsel for the Petitioner: SRI T. PRADYOTH Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTTNG SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STA,TE TAX WRIT PETITION NO: 13082 OF 2A25 Between: M/s. Sri Sri Sri Automobile, 15-2-28, Membi Mall, Mulugu Road, Warangal, Hanumakonda, Telangana, 506002, Represented by its Partner, Sri Srinivas Membi, S/o. Membi Yadagiri, Aged about 62 Years, R/o. 6-'1-346/3, Padmaraonagar, New Bhoiguda, Secunderabad, Hyderabad, Telangana-500025 ...PETITlONER AND

1. The Depqty Commissioner of State Tax, Warangal Division, H.No. 23-6- 163t1, )nd'Floor, Commercial Taxes Offiie Comflex, Behind Vishal Mart, Hunter Road, Warangal, Telangana- 506002

2. The State Bank of lndia, Balasamudram, Hanumakonda, Warangal-50600'l Represented by its manager

3. State of Telangana, Through Principal Secretary to Govemment, Revenue Department (Commercial Tax), Hyderabad, Telangana 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 pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring ...FIESPOI.JDE].JTS a) That impugned Order in Form GST DRC-07 vide Ref No. ZD360824041910E dated 14.O8.2024 passed by the .l"t Respondent under the provisions of CGST/TGST Act, 2O17 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles I 4, 1 9(1 Xg) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other orde(s) as this Honorable Court may deem fit and proper in the circumstances of the case and prayed for condoning the delay based on the merits of the case. 29 b) That attachment of the Bank account of the Petitioner maintained with Respondent No. 2 being void, arbitrary and being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the attachment of the bank account. IA 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 stay operation of Order vide Ref No. 2D36082404191 0E dated '1 4.08.2024 passed by the Respondent No. 1 . Counsel for the Petitioner: M/s. P. V. PRASAD ASSOCIATES Counsel for the Respondents No.1 & 3: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel forthe Respondent No.2: - WRIT PETITION NO: 13086 OF 2025 Between: M/s.Sri Balaji Fertilizers Pesticides and Seeds, H.No.12-372, Main Road, Warangal Road, Huzurabad, Karimnagar, Telangana - 505468 Rep.by its Proprietor, lvlr.Gudipati Kondal Reddy aged about 45 years ...PETITIONER AND

1. The Assistant Commissioner Telangana. (ST), Karimnagar-1, Karimnagar Division,

2. State Tax Officer, O/o Assistant Commissioner (ST), Karimnagar-1 , Karimnagar.

3. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 30 ...FTESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of lvlandamus or any other appropriate Writ or Order or Direction declaring the action of the 1'r and 2nd Respondents in passing the Orders, dated 26.03.2024 and 29.04.2024, for the tax period 2018-19, by two different Orders passed, levying CGST / SGST under Section 73(10) of the CGST / SGST Acts 2017, without even issuing Form GST DRC-01A as contemplated under Rule 142(1A) of the Rules 2017, without signature of the officers concemed in the Notices and Orders dated 26.03.2024 and 29.04.2024 by the 1"t and 2nd Respondents, and without DIN and nol even granting an opportunity of personal hearing to the Petitioner, as arbitrary, contrary to the provisions of the CGST / SGST Acts 2017, and contrary to the Article 14 19 (2) (g) 2'l and 265 of Constitution of lndia and consequently set-aside the Orders of the 1st and 2nd Respondents dated 26.03.2024 and 29.04.2024 for the tax period 2018-19 by passing two Orders by'the different officers are not valid in the eye of law, to set- aside both the Orders as illegal, null and void. lA NO: 1 OF 2025 Petition under Section 1 51 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 Orders, dated 26.03.2024 and 29.04.2024, passed by the 1st and 2nd Respondents, for the tax period 2018-19 under the CGST / SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel forthe Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILI.A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 13094 OF 2025 Between: 3I Karunapharmacy & General Stores, Rep-by its tVlanaging Partner Garlapatikaruna # Plot No.3 and 4, Shapoor Nagar, IDA Jeedimetla, Rangareddy, Telangana, 500055. ...PETITIONER AND

1. The Assistant Commissioner (ST), Jeedimetla-1 Circle, Hyderabad Rural Division, Gagan Vihar, Nampally, Hyderabad-500001 .

2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad.

3. The Branch Manager, lClCl Bank Limited, # 1-25111, tVlPR Complex, Phase- 1, lDA, Shapurnagar, Jeedimetla, Hyderabad 500055. ...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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1"t Respondent in passing the Order dated 29.04.2024, Summary of the Order in Form GST DRC-07 dated 29.O4.2O24, and Proceedings dated 29.04.2024, levying SGST/CGST/IGST under Section 73(10) of the TGST Acl 2017 and Penaity for the tax per iod 201 8-i 9, that too without any physical or electronic signature both on the show cause notice as well as the adjudication order as well as without providing proper opportunity of being heard and without even issuing Form GSTDRC-01 A as contemplaled under Rule 142 ('1A) of the Rules, 2017, as arbitrary, contrary to the provisions of the TGST Act 20'17, in violation of Principles of Natural Justice and Rule of Law and contrary to Articlel4, 19(1Xg) and 265 of the Constitution of lndia. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to Suspend the Operation of the Order daled 29.O4.2024, Summary of the Order in Form GST DRC-07 dated 29.04.2024 and Proceedings dated 29.O4.2O24 passed by the 1"t Respondent, for the tax period 2018-19, under the TGST Act 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. lA NO: 2 OF 2025 32 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 1"t respondent to revoke the Garnishee Notice in Form GSTDRC-13, dated 28.03.2025, issued by lhe 1st respondent to the 3'd respondent, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI RAVI SANKARA REDDY P. Counsel for the Respondents No.1 & 2: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORiLLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel forthe Respondent No.3: - wRlT PETITION NO: 13112 OF 2025 BetYveen: lVUs. Biogenex Life Sciences Private Limited, Rep. by its Senior Manager- Administration, Mr. Anthony Joseph Paul, Plot No.37, Sampada Homes, Manneguda Village, Hyderabad, Ran_oareddy, Telangana-s01 101 . ...PETITIONER AND

1. Assistant Commissioner, (State Taxes) FAC, Vanasthalipuram-ll Circle, Saroomagar Division, Telangana.

2. State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat, Hyderabad.

3. Union of lndia, rep. by i1s Secrelary (Revenue), North Block, New Delhi. .,.FIESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause notice dated 31 .5.2024 along with proceedings in Form GST DRC-01 vide Ref. No.2D360524089331C dated 31.5.2024 and order daled 16.8.2024 along with proceedings in Form GSf DRC- 07 vide Ref.No.2D3608240497522 dated 16.8.2024 issued by the 1"t Respondent 33 for the tax period April, 2019 to March, 2020 without having any signatures as illegal and contrary to the provisions under the Central Goods and Service Tax Acl, 2017 and the Telangana Goods and Services Tax Act, 2017, and void in absence of non-compliance of Rule 142 (1 A) of the Central Goods and Service Tax Rules, 2017 and Telangana Goods and Services Tax Rules, 2017. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned Order dated 16.8.2024 along with proceedings in Form GST DRC-07 vide Ref.No.2D3608240497522 dated 16.8.2024 issued by the 1't Respondenl for the tax period April, 2019 to March, 2020 under the Central Goods and Service Tax Act, 20'17 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: M/s. G. SUMATHI Counsel forthe Respondents No.1 & 2: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel forthe Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 13142 OF 2025 Between: I\tlis. Sri Sri Sri Automobile, 15-2-28, tvlembi Mall, IVulugu Road, Warangal, Hanumakonda, Telangana, 506002, Represented by its Partner, Sri Srinivas Membi, S/o. Membi Yadagiri, Aged about 62 Years, R/o. 6-1-346i3, Padmaraonagar, New Bhoiguda, Secunderabad, Hyderabad, Telangana-500025 AND 1 The Deputy Commissioner of State Tax, Warangal Division, 23-6-16311, 2nd Floor, Commercial Taxes office, Behind Vishal Mart, Hunter Road, Warangal- 506002

2. The Assistant Commissioner of State Tax, Warangal Division, 23-6-163t1, 2"d Floor, Commercial Taxes office, Behind Vishal Mart, Hunter Road, Warangal- 506002 ...PETITtONER 34

3. The State Bank of lndia, Balasamudram, Hanumakonda, Warangal -506001 Represented by ils manager

4. State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana ..,IIESPONDENTS 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 wril, order, or direction more particularly one in the nature of a Writ of Mandamus declaring a) That the impugned order in Form GST DRC-07 bearing reference No 2D36O424O386773 dated 20.04.2024 passed by the Respondent No. 1 under the provisions of CGST/TGST Acl,2017 as being void, arbitrary and being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same and/or pass such further or other order(s) as thrs Honorable Court may deem fit and proper in the circumstances of the case. b) That attachment of the Bank account of the Petitioner maintained with Respondent No. 2 being void, arbitrary and being violative of Articles '14, t9(l)(g) and 265 of the Constitution of lndia, and to conseguently set aside the same. lA NO: 'l 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 attachment of the bank account. 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 stay operation of impugned Order in Form GST DRC-07 bearing reference No: 2D36O4240386773 daled 20.O4.2024 issued by the Respondent No.'1 . Counsel for the Petitioner: M/s. P. V. PRASAD ASSOCIATES 35 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 Respondent No.3: - WRIT PETITION NO: 13176 OF 2025 BetYyeen: M/s MOTOCULT, Represented by the Managing Partner Sri Pavan Venkata Naga Rajesh, Door No. 8-2-2931821L1294A, MLA Colony, Banjara Hills, Hyderabad, Telangana. PlN. 500034. ...PETITIONER AND 'l . State Tax Officer-lll, O/o. Joint Commissioner of State Tax, 4th Floor, B-Block, Punjagutta Division, Mayur Kushal Complex, Abids, Hyderabad. PlN.500 001 . 2. Government of Telangana, Represented by the Secretary to Govemment of Telangana. Revenue Department, Govemment Secretariat Buildings Saifabad, Hyderabad, Telangana- PlN. -500 004. ...RESPONDENTS Petition under Article 226 o'f lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction, more in the nature of Writ of Mandamus, setting aside the alleged show-cause Notice dated 26-11-2024 and the alleged orders passed under Section 73 of the GST Acts, 2017 dated 10-02- 2O25 tor lhe various reasons detailed in part B of this affidavit. 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 the collection of the disputed tax of Rs.171,36,538, and the penalty of Rs.17,13,655 (Total Rs.188,50,193) for the various reasons mentioned in detail in the part B of the affidavit; and to pass such other order or the orders in the interest of Justice, lesl the Petitioner will be put to irreparable economic loss. The levy of tax, penalty and interest has no legs to stand. The balance of convenience is clearly in favour of the petitioner and against the Respondents. 36 Counsel for the Petiti)ner: SRI GOONDLA VENKATESWARLU Counsel lor the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 13178 OF 2025 Between: M/s Novo Modular Fumiture lndia hrt. Ltd., Plot No.22, Kattedan, Hyderabad. (State of Telangana) 500O77 rep. by Syed Mohd. Shakeel S/o Syed Mohd. Tasleem Rl/o Hyderabad D. No 6-8-97, l.D.A., its Managing Director ..PETITIONER AND '1 . Assistant Commissioner (State Tax), Rajendra Division, 3rd Floor, Near Exhibition Grounds, Hyderabad Nagar-ll, Nampally Saroor Station Nagar Road, 2 3 4 Joint Commissione(ST), Saroor Nagar Division, 1't Floor, Near Exhibition Grounds, Nampally Station Road, Hyderabad Branch Manager, lDBl Bank ltd., Basheerbagh Branch, Hyderabad 5O0O01 . Commissioner of State Goods Service Taxes, 1"t Floor, Commissioner of Commercial Taxes Building, Govemment of Telangana, Nampally, Hyderabad. The State of Telangana, rep. by its Principal Secretary, Revenue (State Tax) Department, Secretariat, Hyderabad .-.RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ order or direction under Article 226 of lhe Constitution of lndia in declaring (1) unsigned show cause notice dt.31-05-2024 issued by the 1"t respondent in not serving the same to the petitioner as prescribed under the Act and the said show cause notice is cryptic, vague, without any reasons is quite contrary to the mandatory period prescribed under section 73(2) of the Act, before passing the order, is violative of the Act and unsustainable in the eye of law (2) failure to provide the details or attachment to the unsigned show cause notice dt.31-05-2024 and unsigned order dt.21-O8-2O24 issued under section 73 of the Act passed by the 1st respondent under section 73 of the Act, 201 7, without signature over the attachment of the details under 37 reference No. 2D360824A754352 for the financial period Apri], 2019 to March, 2020 is violative of the principle of natural justice equity, fair play and contrary to law and (3) the unsigned show cause notice dt.3'l -05-2024 and unsigned order d1.21-08-2O24 issued under section 73 of the CGST Acl, 20'17 is violative of Rule 26 of the CGST Rules, 2017 as prescribed under the GST Act, 2O17, as arbitrary illegal and quite contrary to law consequently set aside the same as void, unenforceable and unsustainable. lA NO: 'l OF 2025 Petition under Section ',l51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased lo suspend the third person garnishee notice dt. 18-03-2025 issued under section 79 (1)@ of the Acl, 2017 by the 'l't respondent for the financial year April, 20'19 to March 2020 to the third respondent i.e. lDBl Bank Ltd., in attaching the bank account for Rs.25,32,2581 pending disposal of the above writ petition. 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 grant stay of collection of disputed tax under the CGST and SGST of Rs.19,49,0061 and equivalenl penalty levied of Rs.1,94,899L, passed under section 73 of the SGST and CGST Acl, 2017, under reference No. 2D3608240754352 pursuant to the unsigned order dt.21-08-2024, issued by the 'lst respondent for the financial period April, 2019 to March 2O2O pending disposal of the above writ petition. Counsel for the Petitioner: SRI TEJ PRAKASH TOSHNIWAL Counsel for the Respondents No.l, 2, 4 & 5; SRl CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: -- WRIT PETITION NO: 13181 OF 2025 Between: 38 M/s. Sri Sri Sri Automobile, 15-2-28, Membi Mall, Mulugu Road, Warangal, Hanumakonda, Telangana, 506002, Represented by its Partner, Sri Srinivas Membi, S/o. Mernbi Yadagiri, Aged about 62Years, Fyo. 6-1-346/3, Padmaraonagar, New Bhoiguda, Secunderabad, Hyderabad, Telangana-500025 ,,.PETITIONER AND 1 2 The Deputy Commissioner of State Tax, Warangal Division, 23-6-16311, 2"d Floor, Commercial Taxes ofiice, Behind Vishal Mart, Hunter Road, Warangal- 506002. State of Telangana, Through Principal Secretary to Governmenl, Revenue Department (Commercial Tax), Hyderabad, Telangana. ...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 in the nalure of a Writ of Mandamus declaring that impugned Order vide Ref No. 2A3602250195887 dated 08.02.2025 passed by the 1"t Respondent under the provisions of CGSTiTGST Ad, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, t9(tXg) and 265 of the Constitution of lndia, and to consequentiy set asicie the sa me lA NO: 1 OF 2O2s 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 operation of Order vide Ref No. 2D3602250195887 dated 08.02.2025 passed by the Respondent No. 1. Counsel for the Petitioner: M/s. P. V. PRASAD ASSOCIATES Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 13248 OF 2025 Between: 39 M/s. Shree Siddhi Vin 7OlFl15lB, Ground 500018. ayak Steels, Rep. by its Proprietor, Yugal Kumar Gupta, 1 0-1 1- Floor, GP Complex, Fathenagar, Hyderabad, Telangana- ...PETITIONER AND

1. The Assistant Commissioner (ST), Fathenagar Circle, Hyderabad Rural Division, Telangana

2. The Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-A, North Block, New Delhi- 'l 1000'l .

3. The State of Telangana, Rep. by the Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 ol the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of IUANDAMUS declaring the action of the 1"t Respondent in issuing the show cause notice dated 31 .O5.2O24 and passing the order dated 29.08.2024 lor the year 2O19-2O, as improper, illegal and unsigned and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs.1,2't,6081 and penalty of Rs.20,0001. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondents No.1 & 3: SRI CHAITANYA KIRAN, AGP REPRESENT]NG SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUry SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 13251 OF 2o2s Between: 40 One Sjore Supermarket, Rep. by its Sole Proprietor Amin Panjwani, 2-38lA, Beside ^Docomo, Opp Pillar No. 27, Madhapur Main Road, Hyderabad, Telangana- Tatq 500082. AND ...PETITIONER

1. The Assistant Commissioner (GSTXST), Madhapur, lll Circte, Madhapur Division, T.G.

2. The Commissioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad.

3. Jhe State of . Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Hyderabad.

4. Union of lndia, Througlr Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-1 '10001 ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate writ, or order or direction declaring that the impugned Order vide reference No. 2113608241O7928y dl. 26.08.2024 and Show cause notice vide reference No. 2D360624000558F dt. 31 .O5.2O24 cannot be sustained as the Show cause notice ancj order are unsigned i.e. were neither digitally signed nor verified through e-signature as envisaged/specified under rule 26(3) of CGST rules, 2017 and are to be set-aside. 1A NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the Order in Form GST DRC-07 vide reference No 2D360824107928Y dt. 26.08.2024 issued by the 1st Respondent, passed for the tax period 2019-20 under the provisions of the Act. Counsel for the Petitioner: SRI JAI KISHAN SOLANKT Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILI..A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX SRI KALVALA SANJEEV, S.C. FOR CENTRAL GOVERNMENT 41 WRIT PETITION NO: 13269 OF 2025 Between l M/s. Shree Ram Hanuman Nagar District. AND Agencies, rep. by its Accountant, Mr. C. Veerender Rao. 7-67711, , Dammaiguda, Kesera, Secunderabad-sO1 301, Ranga Reddy ...PETITIONER

1. State Tax Officer, Malakajgiri-3 Circle, Malakajgiri Division, Hyderabad. 2. State of Telangana, rep by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

3. Union of lndia, rep. by its Principal Secretary, Government of lndia, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001 . 4. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring that the adjudication order dated 29.8.2024 along with Form GST DRC-07 in Ref.No.2D36O824132195C, dated 29.8.2024 purportedly issued by the 1st Respondent for the tax period 2019-20 under Section 73 of the CGST and SGST Act as not served either physically or through email and also contrary to Rule 142(1A) of CGST Rules,2017 for not issuing Form GST DRC-01A and Form GST DRC-01 , daled 25.5.2024 is unsigned and non-est in the eye 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 grant stay of all further proceedings pursuant to the impugned order dated 29.8.2024 and proceedings in Form GST DRC-07 in RefNo.ZD36O824132195C, dated 29.8.2024 passed by the 1't Respondent for the tax period 2019'20, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: M/s. K. UMA 42 Counsel forthe Respondents No.1 & 2: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STA.TE TAX Gounsel forthe Respondent No.3: sRl GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDTA SRI G. VENKATESHVARLU, S.C. FOR CENTRAL GOVERNMENT Counsel forthe Respondent No.4: SRI DOMINIC FERNANDES, S.C. FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS WRIT PETITION NO: 13271 OF 2025 Between: Sri Ramakrishna Fertilizers Pesticides Seeds, H.No.4-86, Main Road, Chinnakodur, Siddipet, Telangana, 502276 Represented by ils Proprietor, Shri. Maduri Srinivas, S/o Maduri Laxmi Narsaiah, Aged about 50 years, R/o H. No.3-53, Chinnakodur, Medak Chinnakodur, Andhra Pradesh 502276 ...PETITIONER AND 1 . The Assistant Commissioner (ST), H.No.4-8-85/10/8, Sangareddy-l Circle Manjeera Pipe Line Road, Nizarirabad Division, Sangareddy-S-0200t.

2. State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana, ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that impugned Order in Form GST DRC-07 vide Ref No. 2D36082407651 5 1 dated 2 1 .08.2024 passed by the 1't Respondent under the provisions of CGST/TGST Acl, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same. lA NO: 1 OF 2025 43 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 operation of impugned Order in Form GST DRC-07 vide Ref No. 2D36O824O76515'l dated 21.O8.2O24 passed by the Respondent No. 1. Counsel for the Petitioner: M/s. P. V. PRASAD ASSOCIATES Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: '13281 OF 2025 Between: M/s. The Misra Mineral lndustry, Rep. by its Proprietor, Manvendra lt/ishra,93-c, SR Nagar, Vengalrao Nagar, Hyderabad, Telangana - 500038. ..,PETITIONER AND 1 - The Assistant Commissioner (ST), Vengalrao Nagar-'t Circle, Punjagutta Division, Telangana. 2. The Union of lndia, Rep. North Block, New Deihi- i 1 3. The State of Telangana, Revenue (CT-ll) Department, 000 the Secretary, Ministry of Finance, No.136-4, 1. . by the Principal Secretary to Government, riat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of India 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 MANDAMUS declaring the action of the 1st Respondent in issuing the show cause notice dated 31 .O1 .2024 and passing the order dated 30.04.2024 for the year 2O1B-19, as improper, illegal and unsigned and consequently set aside the same. lA NO: 1 OF 2025 44 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs,6,42,98g/- and penalty of Rs.64,2971 Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Gounsel for the Respondents No.1 & 3: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILil-A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUTY SOL]CITOR GENERAL OF ]NDIA wRlT PETITION NO: 13284 OF 2025 Between: M/s. Sri Dhanalakshmi Auto Agencies Private Limited, rep. by its General Manager- Finance, Mr. V" Jaswanth, Survey No.3B and 418, Plot No. A-1, lndustrial Estbte, Patancheru Village and Mandal, Hyderabad-502 319, Sangareddy District. ...PETITIONER AND

1. Deputy Commissioner (ST) STU, Sangareddy, Nizamabad Divisibn. 2. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Govemment (FAC), State Tax Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Arlicle 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 of Mandamus or any other appropriate writ or order or direction setting aside the adjudicalion order daled 28.2.2025 passed by the 1st Respondent under Section 73 of the GST Act for year 2020-21 as being in violation of principles of natural justice, in violation of Section 75(7) of the GST Act and also for being based on an unsigned show cause notice in Form GST DRC-01 daled 26.11.2024. lA NO; 1 OF 2025 45 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant interim stay of all further proceedings pursuant to the impugned order dated 28.02.2025 passed by the 1"t Respondent for the year 2O2O-21, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Gounsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 13290 OF 2025 Between: M/s. Shree Siddhi Vinayak Steels, Rep. by its Proprietor, Yugal Kumar Gupta, 10-1 'l- 70lFl15lB, Ground Floor, GP Complex, Fathenagar, Hyderabad, Telangana- 500018 ...PETITIONER AND 1 . The Assistant Commissioner (ST), Fathenagai' Circle, Hyderabad Rural Division, Telangana.

2. The Union of lndia, Rep. by the Secretary, tvlinistry of Finance, No. 136-A, North Block, New Delhi- 1 10001 .

3. The State of Telangana, Rep. by the Principal Secretary to Govemment, Revenue (CT-ll) Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1't Respondent in issuing the show cause notice dated 14.11.2021 and passing the order daled 28.08.2024 lor the year 2019-20, as improper, illegal and unsigned and consequently set aside the same. lA NO: 1 OF 2025 46 Pelition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs.1 ,67,51 71. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANIDRA MURTHY Counsel for the Respondents No.1 & 3: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNi,IENT PLEADER FOR STATE TAX Counsel for the Respondent No.2: SRI cADl PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 't3292 OF 2025 Between: Sri Ramakrishna Fertilizers Pesticides Seeds, H.No.4-86, Main Road, Chinnakodur, Qiddlpet, Telangana, 502276 Represented by its Proprietor, Shri. Maduri Srinivas, S/o Maduri Laxmi Narsaiah, Aged about 50 years. Rl/o H. No.3-53, Chinnakodur, Medak Chinnakodur, Andhra Pradesh 502276 -..PETITIONER AND

1. The Assistani Commissioner (ST), H.No.4-8-85/10/B, Sangareddy-l Circle Manjeera Pipe Line Road, Nizamabad Division, Sangareddy-502O01.

2. State of Telangana, Through Principal Secretary to Govemment, Revenue Department (Commercial Tax), Hyderabad, Telangana, ...RESPONOENTS 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 or plea one in the nature of a Writ of Mandamus declaring that impugned Order in Form GST DRC-07 vide Ref No. 2D36O424O826373 dated 29.04.2024 passed by the 1st Respondent under the provisions of CGST/TGSI Acl, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of lndia, and to consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the pelition, the High Court may be pleased to stay operation of impugned Order in Form GST DRC-07 vide Ref No. 2D3604240826373 dated 29.O4.2024 passed by the Respondent No. 1. Counsel for the Petitioner: M/s. P. V. PRASAD ASSOCIATES Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPEC]AL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 13395 OF 2025 Between: M/s. Shree Siddhi Vinayak Steels, Rep. by its Proprietor, Yugal Kumar Gupta, 1 0-1 1- 7OlFl1slB, Ground Floor, GP Complex, Fathenagar, Hyderabad, Telangana- 500018. ...PETITIONER AND 1 . The Assistant Commissioner (ST), Fathenagar Circle, Hyderabad Rural Division, Telangana.

2. The Union of india, Rep. by the Secretary, Nlinistry of Finance, No.136-A, North Block, New Delhi- 110001.

3. The State of Telangana, Rep. by the Principal Secretary to Govemment, Revenue (CT-ll) Departmenl, Secretariat, Hyderabad. ,..RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed lherewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1"t Respondent in issuing the show cause notice dated 31 .O1 .2024 and passing the order daled 3O.O4.2O24 tor the year 2018-19, as improper, illegal and unsigned and consequently set aside the same. lA NO: 1 OF 2025 48 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs.5,93,740l-. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel forthe Respondents No.1 & 3: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STA,TE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 13li}7 OF 2025 Between: Mls.24 Karat Entertainment, Plot No.15/4, Saivaibhav Colony, Beside Lanco Hills Residential, Manikonda, Hyderabad, Telangana-500089 Rep by Partner, T. Sai Charan Reddy. ..PETITIONER AND 1 . Assistant Commissioner (ST), Mehdipatnam ll Circle, Charminar Division, Hyderabad, Teiangana.

2. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-A, North Block, New Delhi.

3. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. ...FiESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 16-04-2024 passed for the year 2018-19 as improper, illegal, contrary to facts and unsigned and conseguently set aside the same. lA NO: 1 OF 2025 49 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs. 32,88,4961- and penalty of Rs. 3,28,850 /-. Counsel forthe Petitioner: SRI EPPA RAKESH REDDY Counsel for the Respondents No.1 & 3: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, SRI K. V. RAMA RAO, SENIOR S,C. FOR CENTRAL GOVERNMENT DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: COMMON ORDER /^'! I I THE HON'BLE THE ACTING CHIEF JUSTICE SU.'OY PAUL AND THE HON'BLE SMT. JUSTICE REI{UKA YARA WRIT PETITION N os. 12471. 12533. 12570. 12s86. 12s92, t2619, 12726. t27Sa. L2761,1 2763, 12770. r27a2. 1279r, 12813, 128s3. 1 2897. r29(x), 12935. 129a1. 13016. 13074. 13077 130a2. 13086. 13(p4. 13 112. 13142. 13176 l3 178. 1318 r, r324a , 1325 L, L3269. 13271 132a r, 13284. t3290, r3292 13395 and I 3437 of 2o25 COMMON OkDER: (Per tlrc Hon'ble tle Acting Chief Justice Sujog paul) [rarned counsel Sri Shaik Jeelani Basha, Sri p.Venkata prasad, Sri K.Laxma Reddy, Sri p.Ravi Sankara Reddy, Sri M.Naga Deepak, Sri Karan Talwar, Sri Aitharaju Venkateshwarlu, Sri Gouraram Rajashekar Reddy, Ms.G.Sumathi, Sri Shanker l,al, Sri Puppala Bharath Nandan, Sri T.pradyoth, Sri Goondla Venkateswarlu, Sri Tejprakash Toshniwal, Sri Muktinutalapati Ramachandra Murthy, Sri Jai Kishan Solanki, Ms.K.Uma, Sri Karthik Ramana Puttamreddy and Sri Eppa Rakesh Reddy, for the petitioners and Sri T.Chaitanya Kiran, learned Assistant Government pleader representing Sri Swaroop Oorilla, leamed Special Government pleader appearing for State Tax. r

2. Regard being had to the simititude of the questions involved, on the joint request of learned counsel for the parties, ttre matters are analogously he:ird and decided by this common order. I l

3. Lrarned counsel for the petitioners and learned Special I Covernment 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.2l lOl of 2024 & batch, dated 2a.o2.2025

4. Accordingly, the impugned norice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment{s), if any, shall also stand revoked. Liberty is reserved to the resipondents to issue fresh show cause notice(s)/ order(s) in accordance with law and, for undertaking this exercise afresh, the limitatioo will not be a hurdle for the respondents.

5. The Writ Petitions are disposed of without expressing any opinion on the merits o[ the case. No costs. Interlocurory applications, if any pending, shall also stand closed \ To, //TRUE COPY// sD/- P. PON NA KRIS HNA ASSI R STANT REGISTRA SECTION OFFICE R./ '*i"dti::Ei?*i:N##ff #B"!:ffi ffi i;:t€3}"fffjr,#f0,3, 2. The Principal Secrefar (state Tax), slate of retangana, secretariar, HvyaI#:X -*arffiEi-ment 3. The Principal Secretarv to Gnvornma^r o^, ^-..- ,- .r i"ri,ilil, #;ilirfH?3::j[To:"t' Rerenue (cr- lr) Departnrent, state ' il[?" :5',r?,,fl .],ff*1rs?y3x],T,il g ly# #urffi ,J"llffilro 'l*,T::",5lo$l,ily,..,lf 1ffi oofJ:#ft H,g;gi%HSf no,rdia,3,d 6. The Secretary (Revenue). Union of lndia, North abck, l,lew Delhi. 'lxSxi'iff :ffi :3*,:11?38?il:::"J":.8[:ff H,33.5,H:nr(FAC)srate io. or I I I I I I I I I I I i i I I I 8 I The State Tax Officer, Saroomagar{ll, Saroornagar, Hyderabad, Telangana Il,"^ 9!ul9 Tax _Officer, Warangat urban -1 Circte, Warang 23-6-163/1, tst-Floor, Commercfal faxti Omce Cirn'rrlr" A Hunter Road, Warangal 506002 al Division, H.No. ehind Vishal Mart,

10. The State Tax Officer, O/o Assistant Commissioner (ST), Karimnagar_1, Karimnagar.

11. The state Tax officer-Hr,. o/o. -J-oint commissioner of stare Tax, 4m Froor, B- Q!99!' e-uljasutta Division, Mavur Kush-i cb.ii"i,-noiJir Hvi"i"tiri. PtN.500 001

12. The state Tax officer, Marakajgiri-3 circre, Marakajgiri Divisbn, Hyderabad. 13, The Commissioner of Commercial Taxes (ST), C.mmercial Taxes Department, Nampally Stat'ron Road, Hyderabad _ bbO bor 't 4. The Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500O01

15.The Commissioner of State.Jal! The State GST Department, State GST CommissionerOffice,Nampally,opp.tocanon-en,,un,Hyoe'u6ao Commerciat Taxes Building, eovemmeni -tr

16.The Commissioner of Stat-g -Goods SeMce Taxes, 1.rFloor, C,ommissioner of " "N"'"iplrrv, reanba,ia. Hyderabad. 1 7. The commissioner (Gsr), centrar Board of rndirect raxes and customs, GST poticy Wins, covenimeni bf hdd; Mini;tt ;i Fi;;;U New Derhi

18. The Assistant commissioner (sr), saroomaar-H, Saroornagar Division, Hyderabad, Telangana.

19.The Assistant Commiss'loner (ST), Maredpally Circle, H.No.6 3-789, 6tn Floor Pavani Prestige, Ameerp€t, Hyderabad 5OO 016. \ 20-The Assistant Commissioner (ST), Sangareddy-ll Circle, Nizamabad Division, Telangana 21 . The Assistant Commissbner (ST), Jeedirnetla-1 Circle, Hyderabad Rural Division, Gagan Vihar, Nampally, Hyderabad - 5OOOO1

22. The Assistant Commissioner (ST), Khairtabad - Somajrguda Circle-ll, Puniagutta Division, Mayur Kushal Complex, Abids, Hyderabad- 5OO00'1. 23.The Assistant Commissioner of State Tax, Hydemagar lll Circle. Hyderabad Rural Division TelarEana

24.The Assis.tant Commissioner of State Taxes, Nacharam ll Circle. Malkalgiri Division 5' Floor, East Wing, Gagan Mtran, Nampally, Hyderabad 5OO 001 25.The Assistant Cornmissioner (ST), H.No. 236-163/1, 1'r Floor. Comrnercial Taxes Office Complex, Behind Mshal Mart, Hunter Road, Warangal 506002 26.The Assistant Commissioner of State Tax, Rajendranagar - ll Circle, Saroor Nagar, Telangana.

27.The Assistant Commissioner of State Tax, Nagarkurnool-.Jadcherla Circle, Nalgonda Division, Telangana 28-The Assistant Commissioner (State Tax), Puniagu{a l, Punjagutta Division, Hyderabad

29.The Assistant Commissioner (State Taxes) FAC, Vanasthalipuram-ll Circle, Saroornagar Division, Te{argana. 3O.The Assistant Cornmissioner (ST), Abids Circle, 4th Floor, Old Kakatiya Holel, Nampally, Hyderabad. 50O 0O1 31 . The Assistant Commissi:ner, Madhapur€ Circ1e, Madhapur Division, 7rh floor, Gagan Vihaar building, Opposite Gandhi Bhavan, Nampally. Hyderabad - 500001

32.The Assistant Commlssioner (ST), lVehdipatnam-1, Charminar, Hyderabad. Telangana

33. The Assistant Commissioner (ST), Nacharam- l, Saroor Nagar, ttlalkajgiri Division, 3rd floor, C.T. Complex, Nampally, Hyderabad, Telangana-500001 34. The Assistant Gommissioner (ST), Karimnagar-1 , Karimnagar Division, Telangana.

35. The Assistant Commissioner of State Tax, Warangal Division, 23'6-16311 , 2"d Floor, Commercial Taxes office, Behind Vishal ltllart, Hunter Road, Warangal- 506002

36.The Assistant Commissioner (State Tax), Rajendra Nagar-ll, Saroor Nagar Division, 3'd Ftoor, Near Eihibition G'rounOs, Namp'ally Station Roed, Hyderabad

37.The Assistant Commissioner (ST), Fathenagar Circle, Hyderabad Rural Division, Telanganb

38.The Assistant Commissioner (GST)(ST), Madhapur, lll Circle, Ivladhapur Division, T.G.

39.The Assistant Commissioner (ST), H. No.4-8-85/10/8, Sangareddy-t Circle Manjeera Pipe Line Road. Nizamabad Division, Sangareddy-S-02001" 4O Ilg.Assiptant Commissioner (ST), Vengatrao Nagar-1 Circle, punjagutta urvtsron, tetangana 41 . The Assistant Commissioner (ST), H.No.4-8-85/10/B, Sanqareddv-l Circle Manjeera Pipe Line Road, Nizarirabad Division. Sangareddy-5b2OO1 '

42.The Assistant Commissioner (ST), lVehdipatnam ll Circle, Charminar Division, Hyderabad, Telangana

43.The Deputy Commissioner of State Taxes, Nacharam ll Circle. 3'd Floor, C.T. Complex, Nampally, Hyderabad - 500 001

44.The Deputy Commissioner, Madhapur-6 Circle, Irrladhapur Division, 7th floor, G^ag^a_!_ Vihaar Building, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500001

45. The Deputy Commissioner (ST), Commercial Taxes Depa(ment, Hyderabad, Telanqana.

46.The Depr-1ty_.Commissioner of State Tax. Warangal Division, H.No. 23-6- 19311, ?* Floor, Commerciat Taxes Office Comftex, Behind Vishal lr/art, Hunter Road, Warangal, Telangana- 506002

47.The Deputy Commissroner (ST) STU, Sangareddy, Nizamabad Division

48. The Joint Commissioner (ST) Commercial Taxes Department, Abids Division, Hyderabad. 500 001.

49.The Joint Commissioner(ST), Saroor Nagar Division, 1.tFloor, Near Exhibition Grounds, Nampally Station Road, Hyderabad

50. The Joint Secretary, Depar.tment of Revenue, i\4inistry of Finance, Union of lndia, North Block, New Delhi-1 10001

51. One CC to SRI SHAIK JEELANI BASHA, Advocate IOPUC] 52.One CC to M/s. P. V. PRASAD ASSOCTATES, Advocates [OPUC] 53. Two CCs to SRI SWAROOP OORILLA, Speciat Government pteader for State Tax, High Court for the State of Telangana at Hyderabad. [OUT]

54.One CC to SRI K. LAXMA REDDY, Advocate [OPUC] 55. One CC to SRI RAVI SANKARA REDDY P., Advocate [OPUC] 56.One CC to SRI M. NAGA DEEPAK, Advocate [OPUC] 57.One CC to SRI KARAN TALWAR, Advocate [OpUC] 58. One CC to SRI AITHARAJU VENKATESHWARLU, Advocate IOPUC] \ \ I '_. t rf'f

59.One CC to SRI GADI PRAVEEN KUMAR, Deputy Solicitor General of lndia loPUCl

60.One CC to SRI GOURARAM RAJASHEKAR REDDY, Advocate [OPUC] 61.One CC to M/s. G SUIVATHI, Advocate [OPUC]

62.One CC to SRI SHANKER LAL, Advocate [OPUC] ne CC to SRI PUPPALA BHARATH NANDAN, Advocate [OPUCI \

64.One CC to SRI T. PRADYOTH, Advocate [OPUC] 65.One CC to SRI GOONDLA VENKqTESWARLU, Advocate [OPUC] 66.One CC to SRI TEJ PRAKASH TOSHNIWAL, Advocate [OPUC] 67.One CC to SRI IUUKTINUTALAPATI RAIUACHANDRA MURTHY, Advocate loPUCl

68. One CC to SRI KALVALA SANJEEV, S.C. for Central Government IOPUC] 69.One CC to SRI JAI KISHAN SOLANKI, Advocate [OPUC] 70.One CC to M/s. K UMA, Advocate [OPUC] 71.One CC to SRI G. VENKATESHVARLU, S.C. for Central Government toPUCl

72.One CC to SRI DOI\,4lNlC FERNANDES, Sr. S-C. for Central Board of lndirect Taxes and Customs [OPUC]

73. One CC to SRI KARTHIK RAIVIANA PUTTAIVIREDDY, Advocate IOPUC] 74.One CC to SRI EPPA RAKESH REDDY, Advocate IOPUC] 75.Two CD Copies IVP GJP% I 54 ffi;x .s .\ \rs :,\ ;; rl !.'ll :: ./,/ \ /r'.'u // ") li;" lrl" HIGH COURT DATED:0210512025 COMMON ORDER W.P.Nos. 12471, o )$ 2570, 12586, 12592, 12619, 12726, 12758, 12761, 72763, 12770, 12792, 12791, 12813, 12833, 12897, 129)0, 12935, 12981, 1 301 6, 1307 4, 13077, 13092, 13096, 1 g)94, 13112, 13142, 1 317 6,',, 317 8, 1 31 81, 1324g, 13251, 13269, 1 327 1, 13281, 13284, 13290, 13292, 13395 and 13437 of 2025 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS B

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