High Court · 2025

petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of Mandamus or any other writ order or direclion declaring i. That impugned Appear order No. 2D36022so35770K dated 14.02.2025 issued by Respondent No.'1 passed in consequence of the adjudication order in Form DRC-07 Ref No. 2D361223o6r5387 dated 30.12.2023 passed by the Respondent No.2 as being void, ahftrary, iflegar, without jurisdiction, viorative of the principres of naturar justice apart from being'viorative of Articres i4, 19(1xg) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other order(s) as this Hon,bre court may deem fit and Proper in the circumstances of the case. ii. That impugned demand notice dated 21 .o4 '2025 passed by the Respondent No 2 under the provisions of CGST/TGST Acl' 2017 as being void, arbitrary, illegal' without jurisdiction' violative of the principles of naturaljusticeapartfrombeingviolativeofArticlesla,lg(1xg)and265ofthe Constitution of lndia' and to consequently set aside the same l.A.NO:1 o 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 No' 2D36O225O35770K dated 14'O2'2O25 issued by the ResPondent No. 1 ' l.A.NO:2 oF 2025 Petition under Section 15I''CPC praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased to suspend impugned demand lotice dated 21'04'2025 issued by the Respondent F 202s No.2 Counsel for the Petitioner : SRI P'VENKAT PRASAD Counsel for the Respondents : SRI T'CHAITANYA KIRAN' LEARNED ASSISTANT G.P REPRESEi.iiTG SNi SWAROOP OORiLLA, LEARNED SPECIAL G.P FOR STATE TAX W.P.N O: 1371 7 0F 2025 Between: ttits. 24 KARAT ENTERTAINMENT" PLOT NO-15/4 SAIVAIBHAV COLONY' - rvnu t roNDA' HYDERABAD'relansana- iittr o? LAN"c'o H r LLs nesi'oEr'rtinl' 56b-oeg n"p bv Partner, T Sai Charan Reddy' .....PETITIONER AND 1 . Assistant Commissioner (ST), Mehdipatnam ll Circle' Charminar Division' Hyderabad, Telangana.

2. Union of lndia, Rep. by the Secretary, I\/inistry of Finance' No 136-A' North Block, New Delhi. ' 3+5,6;tr***t, S:s#lli ?I.t?lrsecretary ro Government, Revenue Petition Under Article 226 of the Consti stances stated in the affidavit filed t ctrcum please d to issue an appropriate Writ, nature of MANDAMUS declaring the action o rmpugned order dated 1g.Og.2024 passed fo illegat, contrary to facts and unsignedend con t.A. NO: 10F 2025 ..RESPONDENTS tution of lndia praying that in the herewith, the High Court may be Order or Direction more particularly in the f the 1 st Respondent in passing the r the year 2019_2020, as improper, sequenfly set aside the same petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, *" n,nn court may be preased to grant stay of collection of the totd disputed tax ot nl r-(s 17'33,213 /- IGSr and Rs. 2,3't,6ee /- sGSr ara ns z ar-J;,_";::-'i :r ns r,za,szr ; ;;, and Rs 2s,170 t.,".. "":i:";;l,illlll.,::;,J.", Counsel for the petitioner: SRI EppA RAKESH REDDY is3rT^tilq"j"t3itiilHi:,,t,,.,?fll3ifl IAL"niEix,LEARNED lSliEfl JH S.""t;Xitlsill $,1, w.P. NO:1 38470F 2025 Between: : s Rr GAD I p RAVEE N KUMAR, DE p ury Hjf E,,i:iei'H$J:,1,fi[:1i""lg:,"8,;]:f, ,5 j?pJ:ib"l,8Bi:,y", jff"[?X..y AND .....PETITIONER ' +liit*""J"1"1??ni;3;:B:::*""d bv its Principa I secreta ry, co m mercia r 2. The Commissioner of thr co,,ui.i,ii,1;:;},ir3,lTjl;-l;::lrlffi?."?,"f#men.,,reransanastate, 3 4 l*Ai'i'JflT,ff tTl?:f l&1'^',J,.tK?1?-Iif 500001. The DePUIY Commissioner (ST artl[-fi uvw Kushal ComPlex' Telangana-500001 ' "l'iJiJ""T-";.?i"'T;Yu"', HL: I ,15i:L1;?,i(j,I3,,?i I -ili"Hs:'?. .....RESPONDENTS ",r"rrn.,"rn"". Petition Under Article 226 of lhe Constitution of lndia praying that in the stated in the affidavit filed therewith' the High Court may be pleased to issue a direction or orders, more particurarly in the nature of a writ of Mandamus or any other appropriate Writ' declaring that the action of the Respondent No 3 and 4 in issuing the orders vide attachment to DRC-07 Reference No. 2D360225039544F dated 15-02-2025for FY 2O2O-21 and DRC-07 Reference No. 2D360325 044677|dated '1 5-02-2025 for FY 2022-23 and DRC-07 Reference No. 2D3603250446858 dated 15-02-2025 for FY 2023-24 without signing the said documents digiiatty confirming the demand of tax along with consequentiar demands of intdrest and penarty against the Petitioner company as void ab_initio, without jurisdiction, iilegar, arbitrary, and violation of Article 19(l )(g) and 300A of the Petitioner' I.A,NO :1 oF 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 grant stay against the operation of the impugned orders passed by the Respondent No.3 and 4 in issuing the orders vide DRC-07 Reference No' 2D36022503g544F dated 15-02-2025 for FY 2020-21 and DRC-07 Reference No' 2D36O325O446775 dated 15-02-2025 1orFY 2022-23 and DRC-07 Reference No 2D36O325O446858 dated 15-02-2025 for FY 2023-24 by direct the Respondent No.3 and 4 to not to take any coercive action pending disposar of this writ petition. Counsel for the Petitioner : SRI S.V.PRANAV RAM Counsel for the Respondents : SRI T.CHAITANYA KIRAN, LEARNED ASSISTANT G.P REPRESENTING SRI SWAROOP OORILLA, LEARNED SPECIAL G.P FOR STATE TAX The Court made the following COMMON ORDER THE HON'BLE THE ACTING CHIEF WSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA . WRIT PETITION Nos.13 7o,4, t37t7 and 13847 of2o25 COMMON ORDER: (per the Hon,bte the Acting ChieJ.Justice Sujog paut) Learned counsel Sri p.Venkat prasad, Sri Eppa Rakesh Reddy and Sri S.V.prarav Ram, for the petitioners and Sri T. Chaitanya Kiran, learned Assistant Government pleader representing Sri Swaroop Oorilla, learned Special Government Pleader 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. I

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 i, .ii.* of the common order passed in W.p.No.21 lO I of 2024 &, batch, dated 25.02.2025. i I

4. Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank 2 attachment(s), if any, shall also stand revoked' Liberty is reserved to the respondents to issue fresh show cause notice(s)/ order(s) in accordance with law and, for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents'

5. The Writ Petitions are disposed of without expressing any opinion on the merits of the case.'No costs. Interlocutory applications, if any pending, shall also stand closed. //rRUE coPY// SD/-A. PRATHIMA DEPUTY REGISTRAR (k SECH6N OFFICER -Telangana ',. ,n" Principal Secretary, Commercial Taxes' Secretariat' State of Telangana state' , ?tt:'3""fr,llttioner of the commercial raxes Department' - Corrn"r"irt taxes Comptex, Nampally' Hyderabad-500 001' 3. The Assistant co"l"i5n? iiii ' s-02'a ro 281' 9th floor' c-Block' Mavur Kushal compler, cr"j"r"J.v, Abids, Nampally, Hyderabad, Telangana- o ?flo"oSlo*, Commissioner (ST)' STUl (FAc)' 5-s-2-73 Io 281' 4th floor' C- Block, Mayur t<usnat coripLx"c'*i"iow' Abids' Nampalty' Hyderabad' Telanoana-500001 s o"nl'i;'i; iar s v pnar'rAv RAM' Advocate [g!u^cl 6. one cc to SRI swARoi#bbHILin' r-LAnr'rieD sPLclAL G P FoR srArE z. cj""'cC i" snr b.vENxer PRASAD' Advocate (oPUC) ;. o;; cc i" sar EPPA RAKESH REDDY' Advocate (oPUC) e. one cc to sRlGADIPtqv??lr kwni oEpurvsoltitron cexeRel TAX, Advocate IOPUCI OF lNDlA, Advocate (OPUC)

10. Two CD CoPies SA GJP { 1HE S14 R t4: 20 ilE m k I t' t) o '+ l-t6 (f,( 2 a I t -t HIGH COURT DATED:1210612025 COMMON ORDER WP.Nos-1 3704, 13717 AND 13847 of 2025 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS. .,4 4,4 Z,/1 //