RABBIT DIGITAL BRANDING SOLUTIONS v. The Assistant Commissioner of State Tax

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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the order passed by the Respondent No. 1 u/s. 73 of the CGST Act daled 3010412024 in Form GST DRC 07 bearing Reference No. 2D36O4240916827 and also declare the Show Cause Notice in Form No. DRC-O'! bearing Ref No. 2D3601240494241 dated 3110112024 passed by the Respondent No. 1 for the Financial yeat 2018-19 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 .i!i lA NO: 1 OF 2025 Petition under Section .1 51 CpC pravinq that in the circumstances stated in the affidavit filed in support of the petition, ihJ Hlgn court may be pleased to stay all further action and revoke the bank attachment pursuant to the show cause Notice in Form No. DRc-01 bearing Ref No. 2D36o124049424L dated 31t01t2024 and its consequent Order under Form No_ DRC-07 bearing Reference No. 2D3604240916827 dated 30/0412024 dated passed by the Res[ondent No. 1 for the Financial year 2018-19. Counsel for the Petitioner: SRl. NISHANTH RAO KN counsel for the Respondents: sRl swARoop ooRlLLA special Govt pleader for State Tax WRIT PETITION N O: 18804 OF 2025 Between: M/s Dream lndia Legacy Deveropers private Limited, Having its address at 18 14.?,GM Nagar, Santosh Nagar, Hyderabad, Tela'ngana Represented by its Authorized signatory Syed Sameer ishaq, s/o. Syedishaq Aqed aboui s3 Years R/o. Ptot No. 1B-13-B\N42S Wad'i e Faihan. noyai Sea frotef, Bandlaguda, Hyderabad, Telangana, 500005. AND

2. 3 The Deputy Commissioner (ST), Charminar STU - 1, Charminar, 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 ...PETITIONER ...RESPONDENTS Petition under Article 226 ol the constitution of lndia praying that in the circumstances stated in the affidavit fited therewith, the High court miy be pleased to pass a writ order or direction, more particurarry in the nature of a writ of mandamus declaring the Show cause Notice dated 13/1 112021 bearing Ref No. 2D361121o12348V (Annexure p2) along with its attachment and its c6nsequent order bearing Reference No. 2D3604240956071 (Annexure pl)dated 3oto4tio24 along with its attachment for the Financial year 2o1}-1g as teing void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the constitution of lnIia, 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 1s1 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay 3 all further action including collection of tax pupsuant to the Order bearing Reference No. 2D3604240956071 (Annexure Pl ) dated 3010412024 along with its attachment Counsel for the Petitioner: SRl. M NAGA DEEpAK Counsel for the Respondents: SRI SWAROOp OORILLA Special Govt Pleader for State Tax WRIT PETITION NO :18825 OF 2025 Between: M/s. Dream lndia Legacy Developers Private Limited, Having its address at 1B-14-5, GM Nagar, Santosh Nagar, Hyderabad, Telangana Represented by its Authorized Signatory Syed Sameer lshaq, S/o. Syed Ishaq Aged about 53 Years R:/o. Plot No. 18-13-BlN425 Wadi e Farhan, Royal Sea hotel, Bandlaguda, Hyderabad, Telangana, 500005. ...PETITIONER AND 1 The Depu Hyderaba ty Commissioner (ST), Malakpet - ll Circle, Charminar Division, d, Telangana

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 50000'l

3. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax)/ Hyderabad, Telangana ,..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 pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice dated 04-06-2024 bearing Ref No. 2D36O624O11443 P (Annexure P2) along with its attachment and its consequent Order bearing Reference No. 2D360824036162'1 (Annexure Pl) dated 12-08-2024 along with its attachment for the Financial Year 2O1g-20 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 stay all further action including collection of tax pursuant to the Order bearing Reference No. 2D360824036'1621 (Annexure Pl ) dated 12-OB-2O24 along with its attachment Counsel for the Petitioner: SRl. M NAGA DEEPAK 1 Counsel for the Respondents: SRI SWAROOP OORILLA Special Govt pleader for State Tax WRIT PETIT ION N O: 18832 OF 2025 Between: Shiva Shankar Neela, S/o. Neela Sanqameshwar, Aqed about 35 years 1_5_ r4r, buoasn gunJ, Zaheerabad, Sangaieddy, Telangana - SO222O AND 1

2. J The State Tax Officer, Medak, Nizamabad, Telangana. 9ommissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001 The State of relangana, Through principar secretary to Government Revenue Department (Comriercial faxy,"HyOera-dal, T"6;;;; ...PETITIONER .,.RESPONDENTS Petition under Articre 226 or the constitution of rndia praying that in the circumstances stated in the.affidavit filed therewith, the High court ma-y be pleased to issue a writ, order or direction, more particuiarry in the nature of a writ of T3!99Trs declaring show cause Notice dated 31-oi-2024 bearing Reference No. zD36^o^5.24o729426 arong with its attachment and its consequent order dated 25- o8-2o24 bearing Reference No. 2D36082410i703K arong with its attachment passed by the Respondent No. 1 as being void, iilegar, arbitlry witrout ;urisiiciLn and non est in the eye of law and consequenfly set Jside the same lA NO: 1 OF 2025 Petition under section 1 s i cpc praying that in the circumstances stated in the-affidavit fired in support of the petition, ir,J Higr, court may u" pr"L""J't" all further action including coilection of tax pursuait to the ordLr aai,ted zs-oa-2ozq "tuv bearing Reference No. 2D36082410'r 703K arong with its attachment passed by the Respondent No. 1 Counsel for the Petitioner: SRt. M NAGA DEEPAK counsel for the Respondents: sRr swARoop ooRrLLA speciar Govt preader for State Tax The Court made the following: COMMON ORDER ffi'w "./ t" THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL rHE H.N,BLE sMr.til3;mr RENUKA \ 'ARA UrRIT PETITION Nos. 16689 1S804 18825 and 18832 of 2025 COMMON ORDER: (Per the Hon'ble the Acting ChieJ'Justice Sujoy paut) Learned co-ygs61 ..Sri K.N.Nishanth Rao and Sri M.Naga Deepak for the petitioners and 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 aralogously heard ald decided by this common order.

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 in view of the common order passed in W.P.No.21 101 of 2024 & batch, dated 28.02.2025

4. Accordingly, the impugried notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any, shall also stand revoked. Liberty is reserved to the respondents to issue fresh show cause notice(s)/ order(s) in I I 2 accordance \ rith 1aw 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 an1. opinion on the merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed To //TRUE COPY// Sd/- N. SRIHARI PUTY REGISTRAR ECTION OFFICER

1. The Assistant Commissioner of State Tax, Basheerbagh - I Circle, Abids Circle, Telangana

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

3. The Branch lvlanager, State Bank of lndia (Banjara Hills Branch), Banjara Hills, Road No.12, Hyderabad.

4. The Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana

4. The State Tax Officer, Medak, Nizamabad, Telangana. 5. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001

4. The Deputy Commissioner (ST), Malakpet - ll Circle, Charminar Division, Hyderabad, Telangana

4. The Deputy Commissioner (ST), Charminar STU - 1, Charminar, Telangana 5. One CC to SRl. NISHANTH RAO KN Advocate IOPUC] 6. One CC to SRl. M NAGA DEEPAK Advocate [OPUC] 7. One CC to SRl. SWAROOP OORILLA Special Govt Pleader for State Tax 4-

8. KKS PVL loPUCl Two CD Copies HIGH COURT DATED:1010il202s a 't rlL ST4f 6' f,*Y ifI, \: ') ,, '\i ($ zsJlJt M i) -ri, .;r .,/ ,a ", COMMON ORDER WP.Nos.l6689, 18804, IB1ZS and 1g832 ot 2025 DISPOSING THE WRIT PETITIONS WITHOUT COSTS \\ 1 K