High Court · 2025

.....RESPONDENTS Petition under Articre 226 of the constitution of India praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue Writ of Mandamus or any other appropriate Writ order or direction under Articre 226 of the constitution of rndia in (1 ) declaring the two orders dt.31-08-2024 passed by the 1st respondent under section 73 of the TGST and CGST Act' 2017, for the financiar year Aprir, 2019 to March, 2020 vide GSTIN/lD No.GST/36AAECM4985B1zF dt,31-oB-2024 and GSTrN/rD No. 36AAECM4985Bl ZF dt 31-08 -2024 \nthe absence of dealing with the reply dt 30- O8-2Z24,(2)without "o""*"n O"'sonal hearing before passing the impugned orders as sought by the petitioner and (3) the impugned orders dt 31-b8 -2024 are unsigned, without tof fo*ing ;" due process of law as prescribed under the GST quite contrary to law consequently declare the Act, 2017, as arbitrary "';;' '* same as illegal' unenforceable and unsustainable on merits' I.A.N O:1 oF2o25 P responden that in the circumstances stated in etition Under Section 151 CPC prayrng e High Court maY be Pleased to the affid avit fited in support of the petition' th der the CGST' SGST' IGST and grant staY of collection of the disputed tax un rsuant to the two orders dt 31-08- penaltY of Rs.64.38,657/- and Rs 22'85'300/- pu 2017 Passed bY the 1st 2024 issu ed under section 73 of the CGST Act' vlde GSTIN/ID No t for the financial Yea( 2019-20 GST/36AAECM4985B1 ZF d1,31'OB-2o24 and GSTIN/lD No. 36AAECtvl49B5B1 ZF DT.31-08-2 024 pending disposat of the above writ petition Counsel for the Petitioner : SRI TEJPRAKASH TOSHNIWAL Counsel for the Respondents : SRI T'CHAITANYAKIRAN' LEARNED ASSISTANT G.P REPRES;i.ii'N-C INi SWAROOP OORILLA, LEARNED SiEb-rni covr PLEADER FoR srArE rAx W,P.N O:1595 2oF 2025 Between: M/s. Devi Engineering and Constructions Private Limited" Flat No 1 Alekva Apartment, officers Ci"loiv'; 5 n'o t't-'gar' ECIL' Hvderabad' 6o=ciiiir, ii;;: ;;ii; r'/"niging Director' Mr' J V Gansadhar' 03, Omega Telangana .....PETITIONER AND 1 2 The Assistant Commissioner (ST), Keesara-ll Circle' lValkajgiri Divisio.n' 5-9- i;9,'ifi Fl;;, C atoct<, tuavu'r x,lsr'it comptex, Beside Chermas' Abids Hyderabad 50000:1 , Telangana. TheStateofTelangana,Rep.bythePrincipalsecretarytotheGovernment, n""*r" tCfi-O"pirtment, br. B.n. Ambedkar Telangana Secretariat Building, Hyderabad, Telangana. ''l , 3 Jfl?flfi&J$fl;i,,;To,o, its secretary (Finance), Ministry or Finance, North ""'RESPONDENTS Petition under Articre )eA ^t +s^ ^ ... ;,:".ff T H:T: #".J,",*:,,;:,*fl }til,;iff, :r H Iil T: nature of MANDAMUS n",n,r"-,^", ,^:::' ". urrection more particurarry in the impugned Ex-Parte Assessment order in Form GST-DR"-0, ,".11'in.tn'l.tn" vide Rererence No zD36oB24o4B.,.o .";;::,::,,;i::["i::::,,enr rrnanciar year 201e-20 under the rGSr Act, 2017, which,, ".-,;:::^l ^::ll" ,n.,nnud order and which does not contain DIN is invalid, not an order ,n ,,"n viorative or the princip,",'".,"1:Jj,l1l.,lll1l1,jo have never been issued, ary to law and illegal and consequently set aside the same. t.A. NO:1 OF 2025 petition Under Sec ",oJloJ :: [';.:;:l:,,:r]il,:::f ffi T r:":::"j ;: the aff dav t,,,"o,n grant stay of a' further proceedings, incruding recovery of tax, pursuant to the impugned Ex-parte Asses jl il :ffiuil;TT:: r, Respo n de nt, o u nur"," n :T::H,:: JJ:: by the First Respondent, for the Financiar year 2019-20 under the ,GST Act,

2017. Counsel for the petitioner ; SRI G.NARENDRA CHETTY Counset for the Resconr"_lE_i_S-n! T.CHA|TANYA KIRAN, LEARNED ASStsrANr G.p REiRESErurrruc sni 6tini$<ii6onrr_r_A, LEARNED SPECIAL GOVT PLEADER FOR STATE TAX W.P.NO:1 5954 0 F 202s Between: M/s. Nishanth lnfra Devetooers private Limited., plot No. .l , H. No. 4_7/10, Gandhi Nagar Cotonv, Meeroet iansa Redoy-Di;i;;il i;j;;srna _ 5000s7, Rep. by its Director Mr. Gattamaneni lvladEava R;; - "-'"" ' "'"' .....PETITIONER @,'Y::::,:..' / AND I 2 a Uk:.:ff IJh:,#L?iif i?i'f iis',",r,?ffi n:ll;l'fi iT.'"%t: '33r""nffi g;13*:musn:''r:i:r1?":s?3'"'"'?ii'""' illrTii'-',"iffi m""ill"s%:lffiii f&Jtl i' secretary (Finance)' tr/rinistry or Finance' North .....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 TVIANDAMUS declaring that the impugned Assessment Order in Form GST DRC-07 passed by the First Respondent for the Financial Year .'o:-." under Section 73 of the CGST/SGST Acts' 2017 ' vide DIN' GST/ 36AAECN3841 M1zol2o2o-21' dated 28'02-2025' which does not contain any Signature or Digital Signature' which does not contain electronically generated DlN, and which was passed pursuant to a Show Cause Notice which itself does not contain Signature or Digital Signature and does not contain electronically generated DlN, and which even on merits is no sustainable' is invalid ' non-est' deemed to have never been issued' not an order in the eye of law' and illegal and consequentlY set aside the same' t.A.NO :1 O F 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition' the High Court may be pleased to grant stay of all further proceedings' including recovery of tax and interest' pursuant to the impugned Assessment Order in Form GST DRC-07 passed by the First Respondent for the Financial year 2020-21 under Section 73 of the ccsr/scsr Acts, 201 7, vide DIN. csr/ 36AAEC N3B41M1z6r2o2o-21 , dated 28- 02-2025. Counsel for the petitioner: SRt G.NARENDRA CHETry I;ifft [:?rH=j^t._Ut*lt",H^lflHf J*fii:^:.ffiti?, W.P. NO ;15970 0F 2025 Between: U^*fl#L"kl,i;!*,1+'J,""T;;"1'-'Jf,"&,,ul:ri*xt?;*??T,?[1Bi,s,rEr,gi.1%?: AND .....PETITIONER 1 . Assistant Commis nyoeraoiot-.- "" "'sioner (ST), Fatehnagar circle, Hyderabad Rural Division, Hyoeiaoao. '''-"qger' lclcl Bank, sanjeeva Reddy Nagar Branch,

2. The Branch firlanar

3. The State of Telan, oupu,i,unirb"o;,.fl Ei"1;i?B,,"".,jliT j;lU:i&!;t3[,i,yfl";Io?ll,* pettion Under Articte 226 of the constitution of tndia #:T]ffT: circumstances stated in the affidavit filed therew pteased to issue a writ or order or dire*ion o"n,"rill;r*li"TT"";rl],11;?; of Arlandamus setting aside the show cause Notice and impugned Assessment order passed by the first respondent in Form Gsr DRC -07, in Reference No.2D3608240564454, dated .17.08.2024, thereby tevied tax amounting to Rs.5,76,068/-, (CGST amounting to Rs.2,88,0341 ptus SGST amounting to Rs.2,88,034/-), for the tax period ZOlg_20, that have been.uploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rutes 2011 , as illegal ,arbitrary, ab initio void, contrary to the provisions of GGST Act and Rures, 2017 and rGST Act and Rures, 2017, contrary to the raw raid down by the judiciar pronouncement of this Hon,bre court and Hon'ble High courts of Derhi, Bombay and Andhra pradesh and without authority of law. / I.A.NO:1 OF 2025 petition under section 151 Cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to pending disposal of the Writ Petition suspend the operation of the impugned Garnishee Notice / Bank Attachment issued by the first respondent in Form GST the bankers of the petiiioner firm i e ' the second DRC 13, dated 18 03 '2025 'to respondent herein I.A.NO:2 OF 2025 petition Under Section 151 Cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to pending disposal of the Writ Petition grant stay of all further proceeclings arising in pursuance of the impugned Assessment Order passed by the first respondent in Form GST DRC - 07, in Reference No 2D3608240564454' daled 17.08'2024' arararr for the tax Period 2019-20' Counsel for the Petitioner : SRI S'SURI BABU Counsel for the Respondents : SRI T'CHAITANYA KIRAN' LEARNED issiSiirr.rr c.p neinesEruTlNc sRl swARooP ooRlLLA' LEARNED SPECIEL GOVT PLEADER FOR STATE TAX The Court made the following COMMON ORDER THE HOIY'BLE THE ACTrpr:..,,rr:ih ___- )TING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA PETITION Nos.776 I59s2 159 54a ORD ER: (Per tlrc Hon,ble the Acting Chief Justice Sujog paul) 159 70 2025 coMMON Learned counsel Sri Tejprakash Toshniw Special Government aI, Sri G.Narendra petitioners and Government pleader Chetty, and Sri S.Suri Babu, for Sri T. Chaitanya Kiran, learned Assistant representing Sri Swaroop Oorilla, iearned Pleader appearing for State Tax. 2. Regard being had to the similitude of the questions invoived, on the joint request of learned counsel for the parties, the matters are ana,logously heard and decided by this common order. 3. Learned counsel for. the petitioners and learned Special Government pleader for State Tax submitted that since the tmpugned notice(s) and order(s) are unsigned, the same may be set aside in view of the common order passed in W.p.No.21 lO1 of 2024 & batch, dated 28.O2.2025. I ( ) \ 2 the imPugned notice(s) and order(s) in these 4. AccordinglY' consequentiai bank Writ Petitions are set aside ' The attachment(s), if any ' shall also stand.revoked LibertY is reserved to the respondents to issue fresh show cause notice(s)/ order(s) in and, for undertaking this exercise afresh, the accordance with law a hurdle for the resPondents' limitation will not be 5. The Writ Petitions are disposed of without expressing any opinion on the merits of the case' No costs' Interlocutoryapplications,ifanypending,shallalsostand closed. I/TRUE COPY// DEPsuD#o#%,1'+[ik / n.,/ sECrl'oN OFFICER To ^ issioner (ST)' Fatehnagar circle' Hyderabad Rural

1. The Assistant Comm , ?i"J'l%":ilff:?t?:', rcrcr Bank' sanjeeva Reddv Nagar Branch' Hvderabad ' 1n#*$:wffms-tm;;*

7. On" CC to SRI G Ni 8. Two CD CoPies SA GJ o I HIGH COURT DATED:2010G12025 /:. .., \.. tt. \5'.\ COMMON ORDER WP.Nos.716, 15952, 15954 AND 15970 of 2025 ,_.,-.. -'-.:=\_- . \,i \ ., i: .. \ u.., \ 0g sEP 20ffi DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS. ilr{ D.L