High Court · 2025

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT [ 3488 ] THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 20330 OF 2025 Between: M/s. Sesha Sai lspat Private Limited, rep. by its Accounts Officer, Mr. N. Satya.Jagannadh, 10-2-10, '19/20, Maturu Ap'artments, AC Guards, Ivtasab Tank, Hyderabad-500 004. ...PETIT|ONER Hyderabad. AND 1. Assistant Commissioner (ST), Hyderguda - Ashoknagar Circle, Abids Division, 2 S_tqje of Telangana, rep by its Principal Secretary to Government, Revenue - (qT-ll) Department, Secretariat, Hyderabad. 3. Union of lndia, rep. by its Principaf Secretary, Government of lndia, Ministry of _ Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1'lO OO.l . 4. Central Board of Indirect Taxes and Cusioms, GST Policy Wing, Government _ 9l_]1{a Nilinistry of Finance, New Dethi, rep. by its Commissiori'er (GST). 5. HDFC Banknilt, rep by its Branch [Vlanager, B-3-1013/1 plot No.2i], Suhil Towers, Srinagar Colony, Yellareddygudl, Hyderabad-500 .g.r*riarO*Oa*r, 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 - (a) declaring that the adjudication order dated 26 6.2024 along with Form GST DRC-07 in Ref.No.ZD3606241 126098. dated 26.6.2024 purportedly issued by the 1st Respondent for the tax period 2018-19 under Section 73 of the C{ST and SGST Act as being a nullity, non-est in law on account of not having any signature and also contrary to Rule 142(1A) of CGST Rules, 2017 tor not issuing Form GST DRC-01A, or (b) alternatively, declaring that the liability of tax and penalty arising under the unsigned order dated 26.6.2024 purpo(edly passed under Section 73 of the GST Act try the '1st Respondent cannot be enforced or recovered from the Petitioner o. account of such order being unsigned, non-est and arso that the rimitation to fire a statutory appear under sectiorr 107 0f the GST Act, 2017 would not commence until a signed copy of the order dated 26.6.2024 is served c n the petitioner in accordance with law. lA NO: 1 OF 2025 Petition under section 151 cpc praying that in the circumstances srated in the affidavit filed ir support of the petition, the High Court may be pleased to suspend the bank aitachment notice in Form GST DRc-13 dated 12.3.2025 issued by the 1st Resporrdr:nt to the 5th Respondent for the tax period 201g-1g pending disposal of the w'it petition as otherwise the petitioner wi, 5e put to severe ross and hardship IANO:2OF2 025 Petitron under Sectron 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court mav be preased to grant stay of afl further prcceedings pursuant to the impugned or,rer dated 26.6.2024 and proceedings in Form csr DRC-07 in Ref.No.ZD3606241126098, dated 26.6 2024 passed by the lstRespondent for the tax periorJ 2018_19, pending disposal of the writ petition as otherwise the petitioner wi, be put to severe. Counsel for the petitioner: M/s. K.PRABHAVATHI FOR M/s. K.UMA counser for the Respondent Nos.1 a z: sRr svieiioop ooRrLLA, Speciar Govt c o u nse r fo r the Re s po n de nt N o. 3 : D Epu ry counser for the Respondent No.4: sRr M.KARiiii" ron snt D.RAGHAVENDRA counsel for the Respondent No.s: The Court made the following: ORDER "or,",?8lo3lft'; sR sc FoR cBlc ilt""F,i, r, ^ ' t I t a ,1 {. ,t 4 & ,; * ,i 6 .t a & =€lrcr ..,. / . ./ THE IION'BLE THE CHIEF JUSTICE SRI APARESH KI'MAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHII,'DDIN WRIT PETITION No.2O33O of 2025 ORDER: Learned counsel Ms. K.Prabhavathi, representing learned counsel Ms. K.Uma, appears for the petitioner Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No. I and 2 Learned counsel Sri M.Karthik, representing Sri D.Raghavendar Rao, learned Senior Standing Counsei for Central Board of Indirect Taxes and Customs, appears for respondent No.4.

2. The writ petition is preferred for the following prayer: "For the reasons stated in the accompanying afhdavit, it is prayed that the Hon'ble Court may be plcased to issue a Writ of Maldamus or any other appropriate writ or order or direction - declaring that the adjudication order dated a) 26.6.2024 along wift Form GST DRC-07 in Ref.No.ZD360624 7 126098, dated 26.6.2024 purportedly issued by the l"t Respondent for the tax period 2018-19 under Section 73 of the CGST and SGST Act as being a t 2 nullity, non-est in lar,v on account of not having ary signaturr: and also contrary to Rule 142(lA\t tf CGST Rules. 2017 for r-rot issuing Form GST DRC-01A; or b) :rltcrnatively, declaring that thc liabilitl ot' tax and penalt r :rrising under the unsigncd order iated 25.6.2024 purportedll'passed under Section 73 of the GST n cr by the 1sI Respondent cannot be enforced or rccovercd lrom the Petitiorrer on account of such order bcing unsigned, non, est alr l also that the limitation to hle a statutory appeal undcr Scclion 107 of t1-re GST Act, 20 17 rvould not conlmr'nLre until a signed copy of t1'c ordcr dated 26-6-2021 is served on the t)eti[ioner in accordancc wrth larv :rnd pass such other ordcr or orders as the Honblc Court rnay deem ht and propcr in the circumstarces of the CASE i t!

3. Learned counsel for tl-re petitioner seeks, permission to withdrarv the r.vrit pctition w,ith iiberty to the petitioner to avail thr: alternative remedy- availablc Llnder ..aw.

4. Lcarncd counsel for the respondents report no objection

5. Accordingly, tlie \,vrit petition is di,smissed as withdrarvn n,ith the aforesaid libertv. Ho.wever. there sha1l ! be no order as to costs. 4ffiiqEz ' ..:1 'l/ 3 Miscellaneous applications pending, if any' shall stand closed SD/.B. REKHA RANI ASSISTANT REGISTRAR //TRUE COPY// E ION OFFICER

1. One CC to M/s. K.UMA, Advocate [OPU-C] 2. One CC to SRI SWAROOP OORILLA, SPe for State Tax Advocate IOPUCI o;;'itl; sRi-o CncHnvrruDRA RAo, sR sc FoR cBlc [oPUC] Two CD CoPies cial Govt Plead ii! t & To J 4 PSK- RS I 4 I t s ,i 4. 4 W I n 4 ; + ,t * d.

4. * 4 + 4 ,, & HIGH COURT DATED:1810912025 ORDER WP.No.20330 of 2025 {< 2 3 8;T tCffi i I\iir ,') - 'i\ \'--'srn;:'r' ' ---:_==_z ,,./ -., DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS \Q