M/s. A S Metcorp Private Limited v. 1. The Deputy Commissioner

Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 TO 5: SRI SWAROOP OORILLA, Special Counsel for the Respondent No.6: SRI B.MUKHERJEE FOR SRt cADl PRAVEEN KUMAR, Dy. SOL|C|TOR GENERAL OF tNDtA Govt Pleader for State Tax W.P.NO: 17941 OF 2024 Between: M/s. A S Metcorp Private Limited, Regd. Office at Flat No.501' Vishal Srinivasa Krupa Apartments, RTC Colony, Hasmathpet, Secunderabad - 500 009, Rep. by its Authorised Representative and Chief Executive Officer lvlr. Pi,ush Mehta ...PETrroNER AND

1. The Deputy Commissioner (ST)(FAC) STU- 2, Begumpet Division, Ameerpet,

2. The Assistant Commissioner (ST) STU- 2, Begumpet Division, Ameerpet, Hyderabad. Hyderabad.

3. The Assistant Commissioner (ST), Bowenpally- 1 Circle, Begumpet Division, Ameerpet Hyderabad.

4. The Joint Cdmmissioner (ST), Begumpet Division, Ameerpet, Hyderabad. 5. The State of Telangana, Rep. by iis Principal Secretary, Revenue (CT)

6. ThA Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block' Department, Telangana Secretariat, Hyderabad. New Delhi - '1 loool ...RE'P.NDENT. Petition under Article 226 of the Constitution of lndia praying that in the circumstances slated in the affidavit fited' therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declgring the action of the 2nd Respondent in passing.the Order, dated 18.05.2024 issued under Section 74 of the TSGSI / CGST / IGST Act 2017 and Summary of the Order in Form GST DRC- 07, dated 18. 05. 2024 and the action of the 'l st Respondent in passing the Attachment to DRC- 07' dated 18.05.2024' for the tax period 2O1g- 20 under the TSGST / CGST i IGST Act 2017, levying tax of Rs.2,21 ,32,537! and Penalty of Rs. 4,49,48,4501-, totaling to Rs. 6,70,80,987/- under the TSGST I CGST / IGST Act 2017, without providing the books of accounts and records collected / seized from the Petitioner on 16. 'l 2. 2023 by the 3rd Respondent, though the Authorisation issued by the Joint Commissioner, Begumpet Division, in INS- 01 on 24. 12. 2023, without serving a copy of Authorization to the Petitioner, without granting sufficient opportunity of being heard, without even signature of the Officer concerned in Order, dated 1B' 05' 2024 issued under Section 74 of the TSGST/ CGST / IGST Act 2017 and Summary of the Order in Form GST DRC- 07, dated 18.05.2024, without issuing Form GST DRC- OIA as per Rule 142 of the TSGST iCGST i IGST Rules 2017' without generating the DIN Number, as arbitrary, contrary to law, bias, frivolods, barred by limitation, without authority of law and in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the Order, dal.ed 18.05.2024 issued under Section 74 of the TSGST / CGST / IGST. Act 2017 and Summary of the Order in Form GST DRC- 07, dated 18.05.2024 passeri by the 2nd Respondent, and the Attachment to DRC- 07, dated 18.05.2024 passed by the '1sl Respondent, for the tax period 2019- 20, as null and void. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed ir support of the petition, the High Court may be pleased to suspend the operation of the Order, dated 18.05.2024 issued under Section 74 of the TSGST / CGSI- / IGST Act 2017 and Summary of the Order in Form GST DRC- 07, dated 18.05.2024 passed by the 2nd Respondent, and lhe Attachment to DRC- 07, dated 18 05.2024 passed by the 1st Respondent, for the tax period 2019- 20, 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 Respondent Nos.1 TO 5: SRI SWAROOP OORILLA, Special Counsel for the Respondent No.6: SRI B.MUKHERJEE FOR SRl cADl PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA Govt Pleader for State Tax W.P.NO: 18148 OF 2024 Between: M/s. A S l\,4etcorp Private Limited, Regd.Office at Flat No.50 1, Vishal Srinivasa Krupa Apartments RTC Colony, Hasmathpet, Secunderabad 500 009, Rep. by its Authorised Representative and Chief Executive Officer Mr.Piyush Mehla AND ...PETITIONER Hyderabad

1. The Deputy Commissioner (STXFAC) STU-2, Begumpet Division, Ameerpet, 2. The Assistant Commissioner (ST) STU-2, Begumpet Division, lrmeerpet, 3. The Assistant Commissioner (ST), Bowenpally-i Circle, Begumoet Division, 4. The Joint Commissioner (ST), Begumpet Division, Ameerpet, Hyderabad. Ameerpet Hyderabad. Hyderabad

5. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) O. ifi5Uiiion ,jf tndia,"nep. Oy its Secietdry, Ministry of Finance, North Block, Department, Telangana Secretariat, Hyderabad' New Delhi 110 001 .-.': ...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 writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd Respondent in passing the order, dated 1g1o6t2024 issued under section 74 0f the TSGST / CGST / IGST Act 2017 and Summary of the order in Form GST DRC-07, dated 19/06/2024 and the action of the 1st Respondent in passing the Attachment to DRC-07, daled 1910612024,',tor the tax period 2022-23 under the TSGST / CGST / IGST Act 2017, levying tax of Rs.10,79,20,8541 and Penalty of Rs.16,08,88,2961-, totaling to Rs'26,88'09'150f undertheTSGST/CGST/lGsTAct2olT,withoutprovidingthebooksof accounts and records collected / seized from the Petitioner on 16.12.2023 by the 3rd Respondent; though the Authorisation issued by the Joint commissioner, Begumpet Division, in INS-01 on 24.12.2023, without serving a copy of Authorization to the Petitioner, without granting sufficient opportunity of being , heard, without even signature of the officer concerned in order, daled 1910612024 issued under section 74 of the TSGST/ CGST / IGST Act 2017 and summary of the order in Form GST DRC-07, dated 19/06/2024, without issuing Form GST DRC-o1A as per Rule 142 of the TSGST /CGST / IGST Rules 2017, without generating the DIN Number, aS arbitrary, contrary to law, bias' frivolous, without authority of law and in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the order, dated 19/06/2024 issued under section 74 oftheTSGST/CGST/|GSTAct2olTandSummaryoftheorderinFormGST DRC-07,dated19/06/2024passedbythe2ndRespondent,andtheAttachmentto DRc-07, dated 19/06/2024 passed by the 1St Respondent, for the tax period 2022-23, as null and void. lA NO: 1 OF 2024 Petition under section 151 CPC praying that in the circumstances stated in theaffidavitfiledinSupportofthepetition'theHighcourtmaybepleasedJo suspendtheoperationoftheproceedingsdt.191612024passedbythelgt ..1' t I i I Respondent and Order, dated 19/06/2024 issued under Section 74 of the TSGST / CGST / IGST Act 2017 and Summary of the Order in Form DRC-07, dated 19l.OOl2O24 passed by the 2nd Respondent, for the tax yeat 2022-23, pending disposal of the abcve Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 TO 5: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel forthe Respondent No.6: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAI. OF INDIA W.P.NO: 1005 OF 2025 Between: M/s. A.S.Metcorp Private Limited, Regd.Office at Flat No.501, Vishal Srinivasa Krupa Apartments RTC Colony, Hasmathpet, Sec.underabad 500 009, Rep. by' its Authorised Representative and Chief Executive Officer Mr. PlYush lvehtzt ...PETraoNER AND '1 . The Deputy Commissioner (STXFAC) STU-2, Begumpet Division, Ameerpet, 2. The Assistant Commissioner (ST) STU-2, Begumpet Division, Ameerpet, Hyderabad. Hyderabad. Ameerpet Hyderabad.

3. The Assistant Commissioner (ST), Bowenpally-'1 Circle Begumpet Division,

4. The Joint Commissioner (ST), Begumpet Division, Ameerpet, tlyderabad. 5. The State of Rep. by its Principal Secretary, Revenue (CT) 'felangana, Department, felangana Secretariat, Hyderabad.

6. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block, New Delhi 110 001.

7. Central Board of lndirect Taxes and Customs, Department of Revenue, Ministry of Finance, New Delhi. .,.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 issue Vy'rit of Mandamus or any other appropriate Writ or Order or direction declaring (i) the action of the 'lStRespondent in passing the Proceedings, dated 08.10.2024, 1he Order, dated 08.10.2024 under Section 74 of lhe TSGST / CGST / IGST Acts, 2017 and Summary of the Order in Form GST DRC-07, dated 08.1O.2024,levying tax of Rs.4,27,27,6441-, Penalty of Rs.8,57,33,269/- and Fees Rs.1,47,200/- totaling to Rs.12,86,08,1131-, without providing the Clear ahd l I i j .:'- Legible certified copies of Documents Relied Upon, Clear and Legible certified Copies of books of accounts and records collected / seized from the Petitioner on 16.12.2023, though the Authorisation alleged to have been issued by the Joint Commissioner, Begumpet Division, in INS-01 on 15.12.2023, without serving a copy of Authorization to the Petitioner, without granting sufficient opportunity of being heard and without supplying the certified copies of documents relied upon, certified copies of Books of Accounts and records seized by the 3rd Respondent, without bearing Valid Verifiable DIN Number (ii)The actions of 4th Respondent in issuing authorizations in Form GST INS 01 dated 24.12-2023 and 25.12.2023, in contravention of the provisions of the CGST/SGST Acts 2017, the same being unlawful and not valid, since no valid and discreet reason is provided, as mandated under section 67 Rl/w rule 139 of the CGST/SGST Acts 2017. (iii)The actions of the 1St respondent unlavufully passing the Proceedings and Order, dated 08.10.2024 under Section 74 of the TSGST/ CGST Acts, 2017 and Summary of the Order in Form DRC-07, dated 08.1 0.2024 for the tax period 2020- 2021, when 1St to 3rd respondents had been involved in inspections and investigations of the facts and circumstances of matter, (iv)since, the appellate authority, as.contemplated U/s 107 of the CGST/SGST Acts 2017, even if the Petitioner were to prefer appeal, cannot exercise powers to remand the matter to the adjudicating authority, as no such powers are enacted under the provisions of the CGST/SGST Acts 2017. (v)Since, all the averments in the said Proceedings, dated 08.10.2024 passed by the 1st Respondent and Order, daled O8.10.2024 issued under Section 74 of the TSGST/ CGST Acts, 2017 and Summary of the Order in Form DRC-07, dated 08.10.2024 for the tax period 2020-2021 are arbitrary, contrary to law, bias, frivolous, without authority of law, without jurisdiction and in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the Proceedings, dated 08.10-2024 passed by the 1st Respondent and order, dated 08.10.2024 issued under section 74 of the TSGST/ CGST Acts, 2017 and Summary of the Order in Form DRC-07, dated 0B'10 2024 for the tax period 2020-2021, as null and void. lA NO: 't OF 2025 Petition underr 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 Proceedings, dated 0811012024 passed by the rt Respondent and Order, dated 08.10.2024 issued under Section 74 oI lhe TSGST/ CGST / IGST Acts;, 2017 and Summary of the Order in Form DRC-07, dated 0811012024, for th,e tax petiod 2020-21 , pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and trardship lA NO: 3 OF 2025 Petition underr Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to kindly Direct the 1st Respondent to revoke the Garnishee Notices issued in FORM GST DRC-13 under Seclion 79 (1)(c), of the CGST Act2017. Dated 10.02.2025 notice to a 3rd Person issued to 1. M/s. HST Steels Pvt. Ltd., Hyderabad 2. Mis. lndustrial Needs, Secunderabad and 3. M/s. Wisdom Ergotech lndia LLP Secunderabad and also to personal Bank accounts of present Directors and past. Directors and authorized persons including the wife of authorized person Mrs. Alka Mehta, besides otlrers 3rd Parties as well, pending disposal of the above Writ petition, as otherwis;e, the Petitioner will be put to severe loss and hardship. lA NO: 2 OF 2025 Between: lV1r. Attluru Sreenivasulu Reddy, Aged 54 years, Suspended Director of M/s. KLSR lnfratech Limited, 25613121319A & 98, F.No.4B KLSR Towers, Ayyapa Society lt/ad l-rapur, Hyderabad, Telangana- 50008 1 . ..IMPLEAD PETITIONER/ PROPOSED RESPONDENT No.8 AND 1. M/s. A.S.tMetcorp Private Limited, Regd.Office at Flat No.501, Vishal Srinivasa Krupa Apartments RTC Colony, Hasmathpet, Secunderabad 500 009, Rep. by its Authorised Representative and Chief Executive Officer Mr. Pivush Mehta ...RE.'.NDENT/wRrr pETraoNER

2. The Deputy C;ommissioner (STXFAC) STU-2, Begumpet Division, Ameerpet, Hyderabad.

3. The Assistant Commissioner (ST) STU-2, Begumpet Division, Ameerpet,

4. The Assistant Commissioner (ST), Bowenpally-1 Circle Begumpet Division, Hvderabad. Ameerpet Hyderabad. 5, The Joint C6mmissioner (ST), Bequmpet Division' Ameerpet, Hyderabad' 6. The State of Telangana, Rep. fy its Principal Secretary, Revenue (CT) z. ini: Union of tnOia,-Rep. by its Secretdry, Ministry of Finance, North Block, Department, Telangana Secretariat, HydePpqd. B. Central Board of lndirect Taxes and Customs, Department of Revenue' New Delhi 110 001 . MinistryofFinance'NewDelhi ...RES'.NDENTS/RES'.NDENTS 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 implead the Petitioner herein as Respondent No.8 in Writ Petition No. 1005 of

2025. Counsel Counsel for the for the Counsel for the Counsel Counsel for the for the Petitioner: SRI SHAIK JEELANI BASHA Respondent Nos.1 TO 5: SRI SWAROOP OORILLA, Special - Respondent No.6: SRI B.MUKHERJEE FOR SRI GADI Govt Pleader for State Tax PRAVEEN KUMAR, Dy. SOLICITOR GENERAL oF INDIA Respondent No.7: SRI DOMINIC FERNANDES, SC FOR CBIC Proposed Respondent No.8: SIR KOPAL SHARRAF W.P.NO: 1130 OF 2025 Between: tr/l/s. A.S.Metcorp Private Limited., Regd-Office at Flat No 501, Vishal Siniuasa Krupa Apartments RTC Colony,-Hasmathpet, Secunderabad - 500 009, Rep. by'its Authorised Representative and Chief Executive Otficer lVlr. PiYush Mehta ...PETlrtoNER AND Hvderabad. Hyderabad. Ameerpet Hyderabad. l.TheDeputyCommissioner(STXFAC)STU-2,BegumpetDivision,Ameerpet' z. f6e AiiGiant Commissioner (ST) STU-2, Begumpet Division, Ameerpet' a. i6e Rssistant commissioner (sT), Bowenpally-1 Circle, Begumpet Division, 4. The Joint Cdmmissioner (ST), Begumpet Division, Ameerpet, Hyderabad' 5. The State of Telangana, Rep. by iis Principal Secretary, Revenue (C I ) o. itrSUiiion ot tnoia,"Rep. by its Secretdry, Ministry of Finance, North Block, Z. CentraL goard of lndirect Taxes and Customs Department of Revenue' Department, Telangana Secretariat, Hyderabad. New Delhi - '1 10 001 . Ministry of Finance, New Delhi. ...RES'ONDENiS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Oourt may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring (i) the action of the 1st Respondent in passing the Proceedings, dated 08.10.2024, tl-re Order, dated 08.10.2024 undet Section 74 of the TSGST / CGST / IGST Acts, ',?.O17 and Summary of the Order in Form GST DRC-07, dated 08.10.2024, for the tax period 2021-22 under the TSGST / CGST / IGST Acts,2017, levying ta.x of Rs.6,45,'1 7,1391, Penalty of Rs.i t ,30 76,665/-, and Fees of Rs.54,8001 totalirrg to Rs.17,76,48,604/- under the SGST / COST / IGST Acts, 2017, without providing the Clear and Legible Certified copies of the Documents Relied Upon, Clear ernd Legible Certified Copies of books of accounts and records collected / seized from the Petitioner on 16.12.2023, though the Authorisation alleged to have bee,n issued by the Joint Commissioner, Begumpet Division, in INS-01 on 15.12.20:23, without serving a copy of Authorization to the Petitioner, without granting sufficient opportunity of being heard and without supplying the certified copies of documents relied upon, certified copies of Book.s of Accounts and records seized by the 3rd Respondent, without bearing Valid Verifiable DIN Number. (ii) the actions of 4th Respondent in issuing authorizations in Form GST INS 01 dated 24.12.'2023 and 25.12.2023, in contravention of the prcvisions of the CGST/SGST Act 2017, the same being unlavuful and not valid, since no valid and discreet reason is provided, as mandated under Section 67 Ryw ntle 139 of the CGST/SGST Acl 2017 (iii) The actions of the 1st respondent unlawfully passing the Proceedings and Order, dated 08.10.2024 issued under Section 74 of the TSGST/ CGST Acts, 2017 and Summary of the Order in Form DRC-07, dated 08.10.2024 for the r:ax period 2021-22, when 1st to 3rd respondents had been involved in inspections and investigations of the facts and circ,umstances of matter, (iv) Since, the appellate authority, as contemplated U/s 107 of the CGST/SGST Acl 2t)17, even if the Petitioner were to prefer appeal, cannot exercise powers to remand the matter to the adjudicating authority, as no such powers are enacted under the provisions of the CGST/SGST Act 2017. (v) as all the averments in the said Proceedings, dated 08.10.2024 passed by the 1st Respondent and Orcler, dated 08.'10.2024 issued under Section 74 rrf the TSGST/ CGST Acts, 2017 and Summary of the Order in Form DRC-07, dated 08.10.2024 for the tax petiod 2t)21-22 are arbitrary, contrary to law, bias, frivolous, withoqt authority of law, without jurisdiction and in violation of Principles of Natural Justice and Rule of Law, and consequently set aside the Proceedings, dated. 08.1o.2024 paglied by the 1st Respondent and order, dated 08.10.2024 issued under section 74 of the TSGST/ CGST Acts, 2017 and summary of the order in Form DRC-07, dated 08.10.2024 for the tax period 2021-22, as null and void' 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 Proceedings, dated 08.10.2024 passed by the 1st Respondent and order, dated 08.10.2024 issued under section 74 of the TSGST/ CGST / lGST Acts, 2017 and Summary of the Order in Form DRC-07' dated ol.1o.2o24,forthetaxperiod2021-22,pendingdisposaloftheaboveWrit Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 TO 5: SRt SWAROOP OORILLA, Special Govt Pleader for Sthte Tax Counsel for the Respondent No.6: SRI B.MUKHERJEE FOR SRI GADI PRAVEEN KUMAR, Dv. SOLICITOR GENER'AL OF INDIA Counsel for the Respondent No.7: SRI DOMINIC FERNANDES' SC FOR CBIC The Court made the following: COMMON ORDER THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.17938 1794L & 18148 of 2O24 and 1OO5 & l13O of2o25 COMMON ORDER (Per the Hon'ble the Acting Chief Justice Sujry paul): Sri Shaik Jeelani Basha, learned couns;el for the petitioner; Siri Swaroop Oorilla, learned Speciai (.iovernment Pleader for Sitate Tax, for the respondent(s)-State Ta.x in all the writ petitionsr; Sri B. Mukherjee, learned counsel reprr,:senting Sri Gadi Prar.ee, Kumar, iearned Deputy Solicitor General of India, for the respondent(s)-Union of India in arl the u.rit petitions and Sri Dominic Fernandes, learned Senior Standing (,lounsel for CBIC, for the respondent(s)-CBlC in W.p.Nos.1O05 & 1130 of 2025.

2. Regald being had to the similitude of the questions involved, at the joint request of learned counsel for 1.he parties, the matters u.ere analogously heard. .f. Durir g the course of hearing, learnerj counsel for the parties reached to a consensus. Learned Special Government Pieader for State Tax urged that since the principal ground taken i l I i l I I,I I l I i i I I I I I I I 2 by the petitioner is that the adverse material, on the strength of which show cause notices were issued, was not supplied to the petitioner, the show cause notices and consequential Order-in- Originals (OIOs) may be set aside by reserving liberty to the Dep'aitment to issue show cause notices -afresh and furnish adverse material on the strength of the same it is founded upon and the Department may be directed to proceed from that stage in accordance with law but limitation may not come in the way of the Department

4. Learned counsel for the petitioner has no objection to the aforesaid submission

5. Accordingly, in view of consensus arrived at, all the show cause notices and the OIOs in this batch of matters are set aside by reserving liberty to the Department to issue fresh show cause notices and provide supporting material to the petitioner. The Department may proceed and decide the matters in accordance with law and for undertaking this exercise, Iimitation will not come in their way. 6 With aforesaid, these Writ Petitions are disposed of without expressing any opinion on merits of the case. No costs' --dfi', I To 3 Interlocutory applications, if any pending, shall also stand closed SD/-MOHD.ISMAIL ASSISTANT REGISTRAR //TRUE COPY// l'! \JsEc TION OFFICER 1. The Deputy (lommissioner' (STXFAC) STU-2' Begumpet Division' Ameerpet' , iil:i333fr.t commissioner, (sr) srU-2, Besumpet Division, Ameerpet, . TXS"I333i;nt commissioner (ST)' Bowenpallv-1 circle' Besurnpet Division' - +il:"fl?"T5:l*"J*fi;", (Sr), Begumpet Division' Ameerpet' Hvderabad' F The principal Secretary, h"""lj"-rlibf l Department, Telangana Secretariat' , i#"{::41;irYf#"-:lllg,'J1,,n'"o of Finance' North Brock' New Derhi , !"l33lr"rrd of lndirect Taxes and customs' Department of Revenue' s. sffi 3L E :lni:nnuirtA5[",ffil$t3':?Ej?t3,'":3J' ror state rax ,,o.8rl"'33 to sRt GAD' PRAVEEN KUTMAR' Dv SollclroR GENERAL oF ll*::b i:::lH l3llt g'l^'ssi?=o?;"'"?Jr8E,"Src roP rcl v.iitrv of Finance, New Delhi' INDIA toPLlCl '

13.Two CD CoPies PSK. LS ( I i I I I I HIGH COURT DATED:0510312025 COMMON ORDER WP.Nos.17938,17941 & 18148 ot 2024 AND 1005 & 1130 of 2025 'iHE S l4 /(: (,a. o k <,/ iij a2 r) ?ws ( 7 4tt r"r\-f) DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS (r -1 >s o (