SRI A v. RAGHU RAM

Judgment

1. 2 3 Assistant Commissioner of State Tax, Mahabubabad. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad- Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad lVlarg, New Delhi-1 10 001. : ...RESPONDENTS Petition under Article 226 ot the Corrstitution 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 to set aside the adjudication order, Form GST DRC-07 vide Ref.No. 2D3608241535818 both dated 311812024 and show cause notice, Form GST DRC-01 vide Ref.No.ZD3605220141B4S dated 281512022 passed by the 1St Respondent for the tax period April, 20'19 to March,2020 under Section 73 of the Goods and Service Tax Act, 2017 as unenforceable and non-est in law for not having signatures on show cause notice, Form GST DRC-0'| and Form GST DRC-07. , r;i ., inti'&' .:'.. :l,r. €,-!lt ;& lA NO: 1 OF 2.02'.5 2

Petitior unrlr.'r section .l51 cPc praying that in he ,:ircl mstances stated in the affidavit f lec in support of the petition, the High court m ry be pleased to grant rnterim r;ta1 of all further proceedings pursuant to lhe mpugned order, Form GST Dftc-c7 vide Ref.No.ZD360824i535818 dared 31tB,2oz4 passed by the 1't Resp<>n,icrl pending disposal of the writ pr:titic,n a; otherwise the Petitioner will t,: pL t to severe loss and harclship. Counsel for thr: Pr:titioner: SRI KARTHIK RAMANA pUITAMREt)Dy Counsel for thr: Rer;pondents No.1 & 2: SRI CHAITANyT\ KIRAN, qGP REPRESENTING SRI SWAROOP OORILLA, .JPECIAL GOVERNMENT PLEADER I:OR ST/\TE TAX Counsel for th<: lle,s;pondent No.3: SRI GADI PRAVEEN KUMAR. DEPUTY SOLICITOR GENERAL OF INt)IA WRIT PETITION NO: 16879 0F 20i:5 Between: M/s..Jai {aga11ail- ias private Limited, rep. by its Director, rVlr Vlaneeth Kumar Routh, # Sy.24{i l(r;l1L- r Village, R.C.puram [viandil, Medak District 5C0 0ar. -- ...PETITIONER AND 1

2. l) 4 5 State Ta;< a)f c(,r, Sangareddy-ll Circle, Nizamabad frivisron Assistant C:rrlissioner (State Tax), Madhapur-4 Cirr;le, lv4adlrapur Division. State of l-:rla trana. rep. by its Chief Secretary, and Special C,rief Secretarv to Governme.rt lFrrC). State Tax Department, Secretaririt H Tder rbad. Union of r.cir;. rep. by its Secretary, Ministry of Finan:e. Government of lndia, 3 " I-loor, .Jeer,;rr Deep Building, Sansad [t/arg, New t)elhi-i 1O OO1. HDFC_ Ba r|:_l-rnrited, Ground Floor No.38, Sri Ganapathri Th:atre Complex, GNT Roa< C, rlmidipoondi. Tamil Nadu-60'1 20,l. Petition Llrcl€,- /\rticle 226 of the Constitution of lndia praying that in the circumstances statec rn the affidavit filed therewith, thr: H,gh 3ourt may be pleased to issur-' :r //rit of I\rlandamus or any other appr<;priate v,rit or order or direction declarinlT lre adjudication order dated 2g-()4-202e vide Ref.No. ...R ESPONDENTS -.:.. ,t$t&.1: 3 2D3604240804296 passed by the 1't Respondent for the tax period April, 2O1B to [\4arch, 20'19 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 for not issuing Form GST DRC-01A. 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 bank attachment notice issued by the 2nd Respondent for recovery of the disputed amounts for the tax period 20'18-19 in Form DRC-13 issued to the 5th Respondent under Section 79(1)(c) of the GST Act, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. 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 all further proceedings pursuant to the impugned order dated 29.4.2024 vide Ref.No.ZD3604240804296 passed by the 'l't Respondent for the tax period April, 2018 to March, 2019, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI AITHARAJU VENKATESHWARLU Counsel for the Respondents No.1 to 3: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel forthe Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.5: - 4 WRIT PETITION NO: 16891 OF 2C25 Between: Sri Vinayaka Car;tings, a partnership firm having its office at No. 5.5-35/tu1711, llnd Floor, Prasan'lri,ra! ar. lE Kukatpally. Ranga Reddy District Te angana SOOO72. represented b'r Is l4anaging Partner Sri Venkateswara Rao liopprla. S/o. Late Sri Sathyanarayan:r Kcppula. aged about 57 years, R/o. 1O-2-1007.120 and 42112A, Saaketh Height,; Roa{ No ZA ggpgi Nagar Society, He,numan Tempte, Hydernagar, Hyrl:'ab,ad. Telangana - 500072. AND 1 2 Assistanl Ocrr.nissioner (ST), Balanagar, Hyderabari, Terlang ana. State of 'Iel.r"gana, Rep by its Principal Secretar/ (Rever ue) Department, Telangar'a l; I jretariat Buildings, Hyderabad. ...PETITIONER iTESPONDENTS Petition rrrcler Article 226 of Ihe Constitution of ndiar pr:rying that in the circumstances s"a e:d in the affidavit filed therewith, the 1-ligh Court may be pleased to issur a vrit, order or direction, more particula-ly in the nature of a writ of mandamus der:l:rri''rg Show Cause Notice issued in DRC - ()1 d lted 19-02-2022 hearing Reference llo 2D360222017586J and the conse(luerrt orrler dated 31-0g- 2024 bearing Flet'e,(,nce No. 7D3608241523574 passed n Form f RC - 07 under Section 73 of tl-e Telangana Goods and Services Ta.< Arl. 2017 passed by Respondent Nr; 'l f tr the period April, 20'l 9 to March, 2020 as :eing unsigned, void, arbitrary, i eroa violative of the principles of natural justice i parl from being violative of Article,s t 19(t)(g) of the constitution of lndia ard c:nsequenfly set aside the same. lA NO: 1 OF 202t5 Petition urrier iection 15'1 CPC praying that in the circ rms ances stated in the affidavit file: in sL pport of the petition, the High Court may be pleased to stay all further actiorr r: lrding collection of disputed tax pursL,ant to e Show Cause Notice issued in t)RC - 01 dated 19-02-2022 br:arirrg lleference No. 2D360222017586J and the consequent order date(l 31-OA-2024 bearing Reference No. ,Zll3(1 18241523574 passed in Form DRC - 07 uncle r Section 73 of the Telangana (lr:o:l:; and Services Tax Act, 2017 passed by the F espondent No. .:t';:r - .. . ';: ' -5 1 for the period April, 2019 to March,2020 under the provisions of TSGST Act, 2017. Counsel for the Petitioner: SRI A. V. RAGHU RAM Counsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 16929 OF 2025 Between: It/lis Gadget Hub-,-{ No 4-11-151115, Haji Garden, M.tM. Pahadi, Rajendranagar, Telangana- 500030 Represented by its Proprietor, Omar Sajeed Khan AND 1 2 State Tax Officer, It/ehdipatnam-1 Circle, Charminar Division, Telangana State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat, Hyderabad ...PETITIONER 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 the, ...RESPONDENTS (a) impugned Show Cause Notice dt. 30.05.2024 and Show Cause Notice in Form GST DRC-01 vide Ref. No. 2D3605240643231 dt. 30.05.2024 and Summary of Order vide Ref. No. 2D3608241424467 dt. 30.08.2024 issued by the 1't Respondent for the tax period April 2019 to March, 2020 without having any signature as illegal, arbitrary, and (b) Setting aside the subsequent Demand Order and Attachment to the Demand order dt. 30.08.2024 issued by the 1 't Respondent due to the initiation of the proceedings itself being non-est in law. ..rtt -'a.'. -."*ta .*tii :&r, .:';Xt. lA NO: 't OF 20iLs () Petilior u n,:1. section 1 51 cpc praying that in the circurr stances stated in the affidavit filerc in s'upport of the petition, the High court may be pleased to grant stay of all furlherr trrroceedings pursuant to the impugned S.rmn ary of the order vide Ref No ,Z ll3'l -18241424467 of the 'l"t Respondent along w th Attachment to the Demand orc!€,' ir Form DRC-07 dt. 30.09.2024 issu,--d by th,: 'lst Respondent for the tax per oC ,,4rr)-il. 2019 to March, 2020. Counsel for the P')titioner: SRI MOHD MUKHAIRUDDIN Counsel for the Rr),3pondents: SRI CHAITANYA KIRAN. AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STII\TE TAX WRIT PETITION NO: 1 6935 0F 20:2s Between: [9frag.1eO AhrlL I t\t1eed, S/o Mohammed Abdut Khadr:r, Aged about 53 years ucc. uusrness 22.'' 557, [vlir Alam [r/andi, charminar, -iyde]ab;rd, Telangana - 500002 AND 'I . The Assista.t commissioner of state Tax, charrnrnar c rcre, charminar Division lJitn,t,tlly, Hyderabad. Ielangana.

2. Commissioncr of Commerc-ial Taxes, State of Te angana. C.T. Complex, Nampally, l-lyCcrabad- 500001 ...PETITIONER

3. State,of -[erl,,t,qana, Uepartmerl (rjc mmercial Tax), Hyderabad, Telangana Thlqugh Principal Secretary t,t Govenrment Revenue ...FIESPONDENTS Petition Lrrrler Article 226 of lhe constitution of lndia prar ing that in the circumstances s1:rt::rl in the affidavit filed therewith, the High court may be pleased to issue.' a vfii, order or direction, more particularly in the rature of a writ of mandamus der; ari rq Show cause Notice dated 02-06-2'022 bea ring Reference No. 2D3606220c650:l J along with its attachment and its conseque nt order dated 29-08-2024 bear ng Fleference No. 2D360g24i30520N akrng with its attachment passed by the Re sc.ndent No. 'l as being void, illegal, arbirrary wit out jurisdiction and non est in thr: ,l\/€ cf law and consequenfly set aside th3 same. 1i..: lA NO: 1 OF 2025 7 Petition under Section 15'l CPC praying that in the circumstances stated in the affidavit filed in support of the petitron, the High Court may be pleased to stay all further action including collection of tax pursuant to the Order dated 29-08-2024 bearing Reference No. 2D360824130520N along with its attachment passed by the Respondent No. 1. Counsel for the Petitioner: SRI M. NAGA DEEPAK Gounsel for the Respondents: SRI CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 16952 OF 2025 Between: Rachana Jain, Wo. Raj Kumar Jain, Aged about 51 Years, Occ, Proprietor of Nakoda Steel Palace Plot No. 7-1-613110, Ameerpet, Hyderabad, Telangana, 500016 ...PETITIONER AND 1 The Assistant Commissioner of State Tax, Puniagutta Circle, Punjagutta, Hyderabad, Telangana Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001 State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana HDFC BANK, Represented by its manager 7-1-8111, '1't Floor Loya Arcade, Ameerpet, Hyderabad, Pin-500016 Vardhaman [Vlahila Co-Operative Urban Bank Limited, T-1-91, Ameerpet Rd, Swathi Avenue, Ameerpet, Hyderabad, Telangana 500873 ...RESPONDENTS 2 3 4 E 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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice dated 31-05-2022 bearing Ref No. 2D360522023866B (Annexure P2) and its consequent order bearing Refeience No. 2D360824136908V (Annexure P',l) dated 30-08-2024 for the Financial Year t 8 2019-20 and (lons;o/luent Bank attachment notice dated 24-12-2(24 as being void, illegal, arbitrarr, v c rative of Articres 14, 1g, 21 and 265 of the corrstitution of rndia, violative of prrincip es of natural justice, and without authority of law and consequently se: i:rs,ide the same. IA NO: 1 oF 202s Petition rrrrcrer section 151 cpc praying that in thr: cirr:umr;tances stated in the affidavit fi r:c r support of the petition, the High C ourt ma / be pleased to suspend the operati:n of the Bank Attachment issued in I:ornr GST DRC .13 dated 24-12-2024 by th: F r:spondent No. .1 to Respondent No. lj Bark lA NO: 2 OF 202!; Petition rnrt:r Section 151 cpc praying that in the circumsrances stated in the affidavit firecl n s rrpport of the petition, the High court ma,7 be preased to stay all further actrcn inch;ding collection of tax pursuant to ..he ljholr Cause Notice dated 31-05-20i22 bearing Ref No. 2D36o5220238668 (AnrexLre p2) and its consequent Orcl,:r l-e,aring Reference No. 2D3608241360i1V (,Annr,xure pl)dated 30-08-2024 Counsel for the petftioner: SRI M. NAGA DEEPAK Counsel for the Res;pondents No.1 to 3: SRI CHAITANYA KIRAN, I\GP REPRESENTING SEI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER F(]R STA-I'E TAX Counsel for the Respondent No.4 & S: __ .t,' ,r1,. ,:t*ttiattt{.- , ..,:1 9 WRIT PETITION NO: 16953 OF 2025 Between: Rachana Jain, Wo. Raj Kumar Jain, Aged about 51 Years, Occ. Proprietor of Nakoda Steel Palace Plot No. 7-1-613110, Ameerpet, Hyderabad, Telangana, 500016. ...PETITIONER AND 1 The Assistant Commissioner of State Tax, Punjagutta Circle, Punjagutta, Hyderabad, Telangana 2 a 4 5 Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 50000'l State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana HDFC BANK, Represented by its manager 7-1-81t1, 1't Floor Loya Arcade, Ameerpet, Hyderabad, Pin-5000'16 Vardhaman Mahila Co-Operative Urban Bank Limited, 7-1-91 , Ameerpet Rd, Swathi Avenue, Ameerpet, Hyderabad, Telangana 500873 ...RESPONDENTS Petition under A(icle 226 of the Constitution of India 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 27 -05-2024 bearing Ref No. 2D360524051262N (Annexure P2) and its consequent Order bearing Reference No. 2D3608241368417 (Annexure Pl) dated 30-08-2024 for the Financial Year 2019-20 and Consequent Bank attachment notice dated 24-12- 2024 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 24-12-2024 by lhe Respondent No. 1 to Respondent No. 5 Bank. lA NO: 2 OF 2025 l0 Petition urrr;e r Section 151 cPC praying that in th,: cir:um ;tances stated in the affidavit file'd in s upport of the petition, the High cou 1 may b. pleased to stay all further aclion ircluding collection of tax pursuant to the shcw cause Notice dated 27-05-2'0214 :earing Ref No. ZD36OS24OS1262N| (Anne>ure p2) and its consequent crr,ler i)earing Reference No. 2D36082413694i7 (Annexure p-l) dated 30-08 2rlit,1 Counsel for the Petitioner: SRI M. NAGA DEEPAK Counsel for ther lRr:spondents No.1 to 3: SRI CHAITANYA KIRAI\r, ,AGP REPRESENTING ISRI SWAROOP OORILLA, I;PECIAL GOVERNMENT PLEADER I:OR STI),TE TAX Counsel for the [le,spondent No.4 & 5: - WRIT PETITION NO: '15967 oF 20";5 Between: Rachana Jain Nakoda Steel 500016. AND ,$,1, Rql. Kumar Jain. Aged about 51 \.ears Occ proprietor of lral:rrr: Plot No. 7-1-613l10, Ameerpet. Hyderatad, Telangana, .,.PETITIONER 1 2 3 4 6 The Ass s;titnt lommtssioner of State Tax, punja5Jutta Cir )le puniagutta, Hyderabari. -1-elangana Commissir:ner tf Commercial Taxes, State of Telangana, C.T. Complex, Nampally, i-ry,1 :.abad- 500001 State of T elargana, Through Principal Secretary t, G.verr ment Revenue Departm€,r'rt HDFC BA\( ?epresented_ by-its- manager l-1-91t1 1.t Flor r Loya Arcade, Ameerpel, l-ly j :rabad, Pin-50001 6 !ard,!g1an t\/Ehila Co-Operative Urban Bank Limited, T-1-91 Ameerpet Rd, Swathi A\r'er u'l Ameerpet, Hyderabad, Telangana 50r)873 f 0 )Tmercial Tax), Hydeiabad. Telan{an: Petition unoe- l\rticre 226 of the constitution of lndia cray ng that in the circumstances s-atec in the affidavit filed therewith, th,-. High )ourt may be pleased to pass r wr t order or direction, more particularly in the r ature of a writ ...R]=SPONDENTS \- rS 'r'&-, -; l'. .:*d 1l of mandamus declaring the Show Cause Notice dated 3'1-05-2022 bearing Ref No. 2D360524085698Q (Annexure P2) and its consequent Order bearing Reference No. 2D3608241368714 (Annexure Pl) dated 30-08-2024 for the Financial Year 2019-20 and Consequent Bank attachment notice dated 24-12- 2O24 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 24-12-2024 by the Respondent No. 1 to Respondent No. 5 Bank. 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 all further action including collection of tax pursuant to the Show Cause Notice dated 3'1-05-2022 bearing Ref No. 2D360524085698Q (Annexure P2) and its consequent Order bearing Reference No. 2D3608241368714 (Annexure P'l) dated 30-08-2024. Counsel for the Petitioner(s):SRl. 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 & 5: - The Court made the following: COMMON ORDER ,: -*: .+ * #-4f r#" '*.k- :!rlo-"..i ._ L -\ THE TIO]{'BLE THE ACTING CHIEF JUSTICE SUIOY PAUL . AND TTIE HON'BLE SMT. JUSTICE RENUKA Y1II.RA. WFIIT PETITION Nos. I 680'5 L6479 Lq 935 16952 16953 and. 1696i' of 2Oi,:15. w2g. eAI4l4q.Nf a,B!DE&i (per ttrc Hctr|ble the Acttng Chie,..tustict: )ujog paul) Le;rr ne ,l connsel Sri Karthik Ramana Futramreddy, Sri AitllLr-:r j..r Venkateshu,arlu, Sri A.\/.RaiJhu Ram, Sri Moh:. \ I .,rl<i-rairucld in and Sri M.Naga D::r:pirl<. lor the petrtroncr s ir - d Sri T. Chaitanya Kiran, lear.nr:,1 ,\ssistatrt Govet'ntnr:n t l)leadr:r representing Sri Sr,r,aroop r )ort lla. learned Special (lt i clrrncnt Pleader appearing for Stat.r: Tax.

2. Regrrrrl l:r'ing had to the similitude of the q,estio-rs rnvorvecl, on the .joi: I r,:',,est of learned counscl for the l):rrl cs, t1.r e ,ratters are analr-,rj,r-r.,lr hcard arrcl decided by this commor ot.<ler.

3. Lcarrrr.cl rounsel for the petitioners and l,rarr ed Special Governrnerrr- F'lr--ader for State Tax submitte.d tha.t since the impugned n ol.i..j(s) and order(s) are unsigned, rlle sa ne may be set aside irr vicu' of the common order passed in W.p.tro.2110l of 2024 & batr:r. :ated 2a.O2.2025. '' '-.lt* .j#.,-- -,961_ -rf- :, , ,: .: E./ Bg* ?i r,Et. - :, , ..,t..,.; i, .. .r ! .:i 2 4, Accordingly, the irnpugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential balk attachment(s), if any, sha-ll also stand revoked. Liberty is reserved to thc respondents to issue lresh 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 urithout expressing aly opinion on the ments of the case. No costs Interlocutory applications, if any pending, shall also stand closed. To, //TRUE COPY// SD/-L. LAKSHMI BABU DEPUTY REGISTRAR \-, SECTION OFFICER 1- The Assistant Commissioner of State Tax, Mahabubabad. 2. The Chief Secretary, and Special Chief Secretary to Government (FAC). State Tax Department. State of Ielangana. Secretaria[, Hyderabad.

3. The Secretary, fulinistry of Finance, Government of lndia, Union of lndia, 3d Floor, Jeevan Deep Building, Sansad Marg, New Delhi-l 10 001. 4. The State Tax Officer, Sangareddy-ll Circle, Nizamabad Division. 5. The Assistant Commissioner (State Tax), Ivladhapur-4 Circle, Madhapur Division.

6. The Assistant Commissioner (ST), Balanagar, Hyderabad, Telangana. 7. The Princip_al .Secretary.. .(Revenue) Department, State of Telangana, Telangana, Secretariat Buildings, Hyderabad

8. The State Tax Officer, lVlehdipatnam-1 Circle, Charminar Division, Telangana 9. The. Secretary to Government (Revenue), State Tax Depaftnidnt, Siate of Telangana, Secretariat, Hyderabad ':

10. The Assistant Commissroner Division, Narrrpally, Hyderebad, .. :l: rif. Sta(e Tax, Charminar X:*-i::' ,, ,.:.-, { QiiCpjhsrmlnar :.ii;', -.r;&.. rlttl:

11. The Conrrn ssioner of Commercial Taxes, State of Telangatta, C.T. Complex, Nampa ll,r, l-l,,derabad- 500001

12.The Fr rcrpaii Secretary to Government Revenue Departntent (Commercial Tax). lit;rt,:: :f Telangana. Hyderabad, Telangana

13. The A,;s ist I rt Commissioner of State Tax, Punlagutta C ircle, punjagutta, Hyder rr. r I 'era.lgana.

14. One i:(l: to .iRl KARTHIK RAIVIANA PUTTATVREDT)y, Advo ;ate [OpUC] 15.Two OCs tc SRI SWAROOP OORILLA, Special Go,rern nent pleader for State Ia.<, ll qh Court for the State of Telangana at Hydr:rab id. IOUT]

16. One C (-; tr:r { jRl GADI PRAVEEN KUIVIAR, Deputy Sol citor General of India [oPU()

17. One C(: c, []rll AITHARAJU VENKAfESHWARLU Advr_rcatr: tOpUCl 18. One C:r rc [i ll A V RAGHU RAI\I, Advocate [OPUC] 19 One C I lo : jrll [4OHD IVIUKHA|RUDDIN, Advocate [OpL-]Cl 20. One C - 1o filll l\4. NAGA DEEpAK, Advocate tOpUC] 21 .fwo Cl ()()Jrr-.s MP RS b . i.; a :., ' -t: : i.,: l};&&, lxl:l*l::Wit .'..i.l;xxl' ffiffi 14 H1GH COURT DATED :2710612025 -.-: -:-.: ;:i' rr : ( Ar I i | ?lii5 1' ,t) (-) I * { COMHI ORDER W.P. Nos. 16805, 16879, 16891 ,1692:9,16935, 16952, 16953 and 16967 of 2025 DISPOSING OF THE WRIT PETITIONS WITHO UT COSTS Gfl.J\ Cq %,,, ,t ttatt - :.at&:._ 4,, a ,! ,. -: r:3 tll6 '-4. 't tr- HSin;-* 'l ffi -llltt !fii !t