The High Court · 2025

!9111e]!o1 ttre Respondent Nos.1&3: SRI T. CHA|TANYA KIRAN AGp REPRESENTING FOR SRI SWAROOP OORILL;'3;;C,AI GOVI PIEAdET fOr StAtE Tax 9lyl::]Ig the Respondelt SOLICITOR GENERAL OF INDIA I{o.2: SRt GAD| PRAVEEN KUMAR Dy. Between: WRIT PE TITION NO : 18080 OF 2025 M/s. Shriyan polvm Telangana - 503230 Kumar. ers, Sy No.245lp.1,p2. Keshapur Village, Nizamabad, , xep., by its Managing parther M;. "K;il;Eij;1,:, AND

1. 2 .) 4 A ...PETITIONER 3:HEf."t t"lansana, Department of Revenue (c.T.) Rep., by it principat Appe',ate Joint commissioner of State Tax. secunderabad Division, Sth Froor, C.T. Complex, Nampally, Hyderabad. Assistant commissioner, (s.TXFAC), Nizamabad r and il circre, Nizamabad. State Tax Officer, Nizamabad 1 and 2, Nizamabad. Union of !dj1.rep. by its principalSec-retary, Government of lndia, Ministrv of Frnance. 3rd Floor. Jeevan Deep Britd,"d, d;;;;"ii;;; New Dethi_.' 1o ob1 ...RESPONDENTS Petition under Articl e 226 of the Constitution of lndia praying that in the circumstances stated in the affida vit filed therewith, th e High Gourt may be pleased to issue an appropriate Writ Order or Direction, more particulprly in the nature of MANDAMUS dectaring that the impugned Asse ssment Order in DRC_07 under section 73 and attachment to DRC-07 dated 30.04.2024 passed by the 4th Respondent for the period 2018-19 vide referenc e 2D360424O945644 under GST Acts, 2017, without electronically generated DlNs and also without the signature on show cause notice in DRC-01A and DRC-01 and summary of the order in DRC_07 either manually or digitally as invalid and dee med to have never have issued, violative of the principles of natural justice arbit rary, capricious, and consequen v set aside the order passed by the 2nd res pondenUappellate authority dated 29.04.2025 as illegal and arbitra ry lA NO: 1 oF 2025 Petition under section.i 5l cpc praying that in the circumstances stated in the affidavit fired in support.of the pelition, in""Hig, iorrt may be preased to grant stay of a[ further proceedings, incruding recov-ery-ot tax, interest and penarty, pursuant to the impugned assessment order dated 30 .o4.2n24 prr.J [vir," +t Respondent vide reference 2D36o424og4s644-;; as confirmed by the 2nd respondent order dated 29.04.2025 for the period 2018-19 unoe, codrl sctr Acl 2017 as otherwise hardshiP the petitioner will be put irreparable loss and severe Counsel for the Petitioner: SRI' VENKATRAM REDDY MANTUR Counsel for the Respondent Nos"l TO 4: SRIT' CHAITANYA KIRAN AGP REPRESENTING FoR sRl ;w;iijdp oonrur-l Special Govt Pleader for State Tax \ Counsel forthe Respondent No's: SRlbADl PRAVEEN KUMAR DY' ioltctron GENERAL QF INDIA WRIT PETITION NO: 18083 oF 2025 ""*""J:'AMANA'-"[r?{#ifi#f:fft SUNEEL KUMAR' Housing Society'MlA Colony' Eanlara nrrrs' t rv\r Hq ji jijr}:*1'??jbffi } ...'ET.TIONER AND l.TheAssistantCommissioner(ST)'JubliehillsllCircle'PanjaguttaDivision' Telangana. The I lnion of lndia, Rep. by the Secretary' Ministry of Finance' No'136-A' mortf elocL, New Delhi- 1 10001 ' 2 J H?"'"'35(S',lft ll5g3:ft ,.I?tf J,:l?5ll3B3l":3ilt'3ff Telangana ',5?'31[",lLT'i'ij'' ...RESPONDENTS t petition under Articte 226 0t the constitution of lndia 'jrrying that circumstances stated in tn"lffiO'"'t tlf"O tfrerewitn' the High Court may be pleased to issue an appropriate Writ' OrAer or Direction more pa"rticularly in the nature of tst ResponOent in passing the impugned MANDAMUS declaring tn"'utiioi "tine order dated 25.02.2025;;;; i"i t't-vear'2o2o-2o21' as improper' illegal' ;;;;r;;L"t. and consequentlv set aside the same ,in- "na 'ntign"o IA NO:1 oF 2025 Petition uhder Section 1 51 CPC praying that in the circumstances stated in the affidavit filed in support'"r tnt J**J"' iry ry{-":'rt mav be pleased to grant CGST and Rs'3'35'871 /- stay of collection of the ."io"b,iJ iJ'9LT: L3l'I-?1 SGST and proposed int",".t-oint z,io'aor r- CGST and Rs' 2'36'361 /- SGST ;;;s;il#njtiv of ns. 33,587 t- cGSr and Rs' 33'587 /- SGSr Counsel for the Petitioner:SRl' MUKTINUTALAPATI RAMACHANDRA MURTHY I 99111"_llg tte Respondent Nos.1&3: SRt T. CHA|TANYA KTRAN AGp RE'RESENTING FOR SRr SWAROO, ooiiiLa 3p"ciar covt pleader for stare 9:yr:lIg th_e Respondeltlrlo.2: sRt GAD! PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA WRIT P ETITION NO: 1809 10F 2025 \ . M. Bhaskar, Contractor ;;g,.[]p;i[,];":3iE?i,':* ?J,3?i,L?l ii,l{0y,,,fln"i, f,"?,,1"8?1,o.,:,X?: Between: M/s Divi Mr. AND 1 2 J ...PETITIONER Ii:in:T'S:b:iT2i,.:",?"r':!.&,[{6!ij?,?,-ff 5a*%0,1,?:y:,." Mahabubnagar District, Telangana_ 5091 25. ;i",'A''ffi[:',?jpf !,1;E jfl".JJJE,:i[i,g3i,.:ru:",ii,?"i",1:::eHffi :l Secretary (Finance), Ministry or Finance, Norrh Iil"iteo|$fl f , iifidor,,. ...RESPONDENTS Petition under Article 226 of the C vit filed th onstitution of India prayin g that in the circumstances stated in the affida erewith, the High Court m ay be pleased MANDAIVUS dect aring that the impugned Ex-Parte Assessm qnt Order passed by the First Respondent vide Referenc e No. 2D360824061365 ,,dated 18t0812024, for the Financial Year 2019 -20, under the CGST and SGST Acts, 2017, which does not contain any signat ure/digital signature and is an unsigned order, which does not contai n DlN, which was passed pursuant to a show cause notice which itself does not contain either signature/di gital signature or DlN, without serving show cAuse notice, without issuing person al hearing notice, and imposing double is invalid, non-est, deemed to have never been issued, contrary to law taxation, and illegal and consequen y set aside the same 7 lA NO: 1 oF 2025 Petition under section 5'1 cpc praying that in the circumstances stated in the affidavit fired in support of the .pelition, ir,""uigh'cor.t may be preased to grant stay of all further proceedings, including .."or"ry of ir*, pursuant to the impugned Ex-Parte Assessment order passed uf tne rirsi Responoent vide Reference No. 2D3608240613657, dated 18;/0812024, ,to. tn" iin"icirt year 2019 -20, under the CGST and SGST Acts, 2017. -1 Counsel for the Petitioner: SRl. G NARENDRA CHETW Counsel for the Respondent Nos.1&2: SRI T' CHAITANYA KIRAN AGP REPRESENTING FOR SRI SWAROOP OORILLA Special Govt Pleader for state Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR DY' SOLICITOR GENERAL OF INDIA WRIT PETITION \ O: '18125 OF 2025 Between: M/s.Co-OperativeElectricSupplyS-o-c]ety-Limited,T-5-5,TahsilRoad' Sitcirri,-ni-irnni sircttta, Tetan!ina-50530i Represented by it s Managing Directoi, Vii'ender Reddy Potu, S/o Ramaiah Potu .,.PETITIONER AND 1 . The State of Telangana, Represented by itsPrincipal Secretary to ' eoreiirmint, Reve"nue (cr-it; oepartm6nt, Secretariat, Hyderabad' 2. The Deputy Commissioner (ST)-1, KarimnaS-{-S^IV' 7-1-25, 1st floor' trilankarirmlthota, Karimnagar, Hyderabad- 505001' ...RESPONDENTS ution of lndia PraYing that in the th, the High Court maY be Pleased arly one in the nature of a Writ of Petition under Article 226 of the Constit circumstances stated in the affidavit filed therewi to issue a Writ, Order or Direction more particul gne+€hew-€ause-+"1 2D36O124O53381R in Form GST DRC-01 dated 311O1 024, including the attachment to the Show Cause Notice and the consequen tmpugned Order-ln- Original bearing Reference No. 2D360524003078M in Form d ST DRC-07 dated 0110512024, including the attached proceedings dated 30/04/2024, issued and passed by the 2nd Respondent for the Fi nancial Year 2018-19, as being non-est in the eye of law, lacking authentication and signature as against the provisions of CGSTiTGST Act,2017, and to consequen tly set aside the same l2 -Mandamu+4eela++ng+he-+mBt IA NO: 'l OF 2025 Petition under Section 151 CPC prayi ng 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-Orig inal bearing Reference No. 2D360524003078M in Form GST DRC-07 dated 0110512024' including the attached proceedings dated 3OlO4t2O24, issued and passed by the 'disposal of the above writ 2nd Respo petition ndent for the Financial Year 2018-19 pending Counsel for the Petitioner: SRl. T PRADYOTH Counsel for the Respondent Nos.1&2: SRI T. CHAITANYA KIRAN AGP REPRESENTING FOR SRI SWAROOP OORILLA Special covt Pleader for State Tax WRIT PETITION NO: 18133 OF 2025 Between: M/s. SAN SAHT GAS AGENCY, ATIVIAKUR, MAHABUBNAGAR, Mrs. MADAS SUJATHA. \-, Te OP NO 18 92 AND 93, SHIVAJI NAGAR, langana- 509'131. Rep by its proprietor, ,..PETITIONER AND 1 Assistant Commissioner (ST), Wanaparthy, Gadwal Circle, Nalgonda Division, Telangana. lnion of lndia, Rep. by the Secretary, Ministry of Finance, No.136-A, North Block, New Delhi. J State of Telangana, Rep. by its Principal Secretary to Government, 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 bppropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in passing the impugned orcler datecl 27.tJ4.2024 passecl tor the year 201 8-19, as improper, illegal, contrary to facts and unsigned and consequently set aside the sa me arld pass 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.2,00,176 /- SGST and Rs.2,00,176 /- CGST and pass Counsel for the Petitioner: SRl. EPPA RAKESH REDDY Counsel for the Respondent Nos.1&3: SRI T. CHAITANYA KIRAN AGp REPRESENTING FOR SRI SWAROOP OORTLLA Special Govt pteader for State Tax Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA WRIT PETITION NO : 18161 0F 2025 Between: M/s.VIBRANTAUTOMOBILESINDIAPRIVATELIIUITED,T'2-1851'Fathe. r,ro'n gnaoaOOa. Sanathnaqar, Hyderabad, Telangana, 50001 B Represe-nted orli. n-rir,6rii"a'signito, F ri v'natnall Rao S/o. P. Visweswara Rao Aged a6out 52 Years Occl GM Finance and Accounts AND \ ...PETITIONER 1 2 J The Deputy Commissioner of State Tax, Secunderabad STU- 2' Secunderabad, Telangana Commissioner of Commercial Taxes, State of Telangana, C T Complex' Nampally, Hyderabad- 500001 State of Telangana, Through Principal Seqr4ary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana ...RESPONDENTS Petitio n under Arlicle 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 27-06-2023 bearing Ref No 2D360623037 406F (Annexure P2) along with its attachment and its consequent Order bearing Reference No. 2D3602250 782231 (Annexure P1) dated 25-02-2025 along with its attachment for the Financial Year 202Ov21 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 auth ority of law and I lA NO: 1 OF 2025 Petition under section 1 5'l cPc praying that in the circumstances stated in theaffidavitfiledin.supportofthepetition,theHighCourtmaybepleasedpleased to the Order bearing io siay arr further action including collection of tax Reference No.2D36022507822,1 (Annexure P 1) dated 25-02-2025 along with its attachment _pursuant Counsel for the Petitioner: SRl. M NAGA DEEPAK Counsel for the Respondents: SRI T. CHAITANYA KIRAN AGP REpRESENTTNG FOIR SRI SWAROOP OORILLA Special Govt Pleader for State Tax Between: WRIT PETITIONNO:1 8182 0 F 2025 '+',ff U-:.,Hfft'Hfl fi X:?:Bi,)gli86,tlofJ,??,yf tlf ffi ; ^'Af AND

1. 2 ...PETITIONER Assistant Commissioner (Sft, W)"p lelangana. arthy, Gadwal Circle, Nalgonda Division, H,:,Sil, ilJ*B,fteo bv the secretary, Ministry of Finance, No.136_4. North 311?itH':1fl*?rs""3,"?J.[]",{ft":?Srsecretarytocovemment,Revenue ...RESPONDENTS petition under Articre 226 0f rhe constitution of lndia praying that in the crrcumstances stated in the affidavit riruo *,"r"*itr,"ttre High court may be preased to issue an appropriate writ, oroei oiil;;ti##:, particutarty in the nature or MANDAMUS dectarino ,n"-^r-"j,:T ilr" i.iii"rpoidun, in passing the impuqned order dated 18.08.2024 passed.ro. *re yeai-i6i6_zozo. as improper,,ittEgar, contrary to facts and unsigned uno .on."qrliii, *'*,0" the same IA NO: 10F 2025 "r p rn supp- Petition under S e ection 151 CpC praying that in the circum stances stated in o gran u may ep eas stay of total dispu ted lax of Rs.2,36,87 6 /- SGST and Rs.2, 36,876 /- CGST Counsel for the petitioner: SRl. EppA RAKESH REDDY -Counset for the Re5pon?:*.f::l$,_SRt T. cHAtTANyA KTRAN AGp RE'RESENTTNG FOir sRr awAid# ooiiiil3o""rr, Govt preader for state ron, ,' Counsel for the Resoondent N.o.2: SRt GADI PRAVEEN KUMAR Dy. SOLICITOR GENERAL OF INDIA The Court madi the foltowing: COMMON ORDER -' ri Y^9' I I\'1YI THE HON,BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.18O

77. 1808o, 1 8083, 18091, 18125, 18133 18161 & 18182 of 2o25 COMMO N ORDER (Per the Hon'bl\he Acting Chief Justice Sujog Paul)" LearnedcounselsriMuktinutalapatiRamachandra Murthy, Sri Venkatram Reddy Manlur' Sri G' Narendra Chetty' Sri T. Pradyoth, Sri E' Rakesh Reddy & Sri M' Naga Deepak' for the petitioners and Sri T' Chaitanya Kiran' learned Assistant Government Pleader, representing Sri Swaroop Oorilla' learned Special Government Pleader appearing for State Tax' Regard being had to the simiiitu{e of the questions 2. involved, on the joint request of learned counsel for the parties' the matters are anaiogously heard' and decided bryi, this common ( I order. Learned counsel for the petitioners and learned Special 3. Government Pleader for State Tax submitted that since ttre impugned notice(s) zrnd order(s) are unsigned' the same may be set aside in view of the common order passed in W'P'No'21101 of 2024 & batch, dated 28.02'2025' Accordingly, the impugned notice(s) and order(s) in these 4 Writ Petitions are set aside. The consequential bank attachment(s), if any, shail also stand revoked. Libertv is reserved to the respondents to issue fresh shovr. cause notice(s)/ order(s) rn accordance with law and, for undertakrng this exercise afresh, the limitation will not be a hurdle lor the respondents. 5 The Wnt Petitions are disposed of without expressing \ anr. cpinion on the merits of the case. No costs Interlocutory applications, if a.y penciing, shar also stand ciosed. \ To, //TRUE COPY// SD/. MOHD. ISMAIL PUTY REGISTRAR sEcTtoN oFF|CER .l Telangana. l The Assistant commissioner (sr), Jubriehirs Ir circre, panjagutta Division, , If6;"r",rry, Ministry of Finance, No.136-4, North Btock, New Dethi_ 3. The Principal Secretarv.to..Government, Revenue (CT_ll) Departrnent, Tetangana SecretariatEuitOing, nyoeraoaJ, i;A"nb'"n, C.T. Complex, Nampally, HyOerabiO.-

4. The Principal Secretary, State of Telangana, Departmenl of Revenue (C.T.) 5 Appellate Joint commissioner of state Tax, Secunderabab Division, 5th Froor, 6 Assistant commissioner, (S.TXFAC), Nizamabad I and I circre. Nizamabad. 7. State Tax Officer, Nizamabad 1 and 2, Nizamabad_ 8. The Principal Secretary, Government 9f lnd1a, Ministry of Finance, 3rd Floor, 9. The Assistant commibsioner (sr), Wanaparthy circre, Nargonda Division. Plol ryo 1, 5, 6 and 7, Ne_ar..1si R5irway ciie, kui"Ji,r'n;;8, c;;;;l:"'"" Mahabubnagar District, Telangana_ StjSiZ5.' - -' Secretariat Buitding, Hyderabad, feiangini. - ' 'l0.The Principal secretaryto the Government, Dr. B.R. Ambedkar Terangana Jeevan Deep Building, Sansad Marg, New Oetni_t iO OOt 1 I . The Deputy Commissioner (ST)-1, Kari Man mmath ta Kari na at H mnagar STU, 7-1-25, '1st floor, bad- 505001 l2.Assistant commissioner (ST), wanaparthy, Gadwar circre, Nargonda Division, Telangana.

13.Union of lndia, Rep. by the Secretary, t\Iinistry of Finance, No.136_4, North ' Block, New Delhi. 7

14.The Deputy C,ommissioner of State Tax, Secunderabad STU- 2' Secunderabad, Telangana ,l5.CommissionerofCommercialTaxes,stateofTelangana,C.T.Complex, NampallY, HYderabad- 500001

16.onedb io sRi. MukrrruurnupAlt nnuncnANDRA MURTHY Advocate loPUCl

17.One CC to SRI VENKATRATvI R\DDY MANTUR Advocate [OPUC] '18.One CC to SRI G. NARENDRA CHETTY Advocate [OPUC] 19.One CC to SRI T. PRADYOTH Advocate [OPUC] 20.One CC to SRI E RAKESH REDDY Advocate [OPUC] 21.OneCC to SRI M. NAGA DEEPAK Advocate [OPUC]

22.ofieCCtoSRl.SWARooPooRlLLASpecialGovtPleaderforState Tax Advocate [OPUCI

23.Two CD CoPies KSK T + I i --\., - or'\r (i (' 16 SEP 206 7 C) t I HIGH COURT DATED:0710712025 \ ,'-, '.. ( - i' a' \.'.i\\ 1,.. r'a. COMMON ORDER WP. No. 1 8 077,18080, 1 90g3, 1 809 1,1 &1 ZS,1 gl 33, 1 8 1 6 1 - &181826t 2025 I DISPOSING THE WRIT PETITIONS WITHOUT COSTS q