tvl/s. Vedaspace Constructions Pvt. Ltd v. Telangana

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, order or direction, more particularly in the nature of a writ of mandamus viz., (i) declaring Show Cause Notice issued in DRC - 01 dated 31105t2024 bearing Reference No.2D3605240814431) and the consequent order daled 2BtOBl2O24 bearing Reference No. 2D3608241242299 passed in Form DRC - 07 under Section 73 of the Telangana Goods and Services Tax Act, 2017 passed by the Respondent No. I for the period April, 2019 to March, 2O2O as :'i:. . .trjll!e{r.,}.i being unsigned, void, arbitrary, illegal, violative of the principles of natural justice apartfrom being N iolative of Articles 1a, 19(1Xg) of the Constitution of lndia and consequently set aside the same, and to set aside the garnishee notices dated 0710312025 attaching the bank account of the Petitioner Company bearing A/c Nos. 236501000033 and 236505000085 respectively maintained with Respondent No.3 intimated vide communications dated 0410612025 for recovery of alleged dues for the year 2019-20. 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 disputed tax pursuant to the Show Cause Notice issued in DRC - 01 dated 3110512024 bearing Reference No. 2D36O524081442D and the consequent order dated 2BlOBl2O24 bearing Reference No. 2D3608241242299 passed in Form DRC - 07 under Section 73 of the Telangana Goods and Services Tax Act, 20'l 7 passed by the Respondent No. '1 for the period April, 2019 to March,2O2O under the provisions of TSGST Act, 2017. Counsel for the Petitioner : SRI A.V.RAGHU RAM counser ror the Respono""' tTl.3H?3flt?ir"J+tf ' W.P.No.18010 OF 2025 Between: M/sjAR. M9{!ity Solutions, Plot No.38, Yousufnagar, Near MMTS Borabanda, Hyderabad. State of Telangana. Rep. by its proprietoi wr.Mond. Rameez Ahmed. ...PETITIONER AND

2. 3 The Assistant Commissioner (ST), Hydernagar-ll Circle, Hyderabad. The State .ol Telangana, Rep. by its. principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry.of Fjlql"^", Department of Revenue, North Biock,'Ceritrat SeCretirlit, New Delhi -100 001 . ...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 t/andamus or any other appropriate Writ or Order or Direction declaring. (1) the action of the 1st Respondent in passing the Order, daled 271O212025, the Summary of the Order in Form GST DRC-07' dated 27 tO2l2O25 and the Assessment Order, dated Nil, are barred by limitation, without any signature either physically or digitally, is nonest in the eye of law, (2) the action of the '1st Respondent .in passing the Order. dated 2710212025, the Summary of the Order in Form GST DRC-07, dated 2710212025 and the Assessment. Order, dated Nil, without issuing Form GST DRC-01A as contemplated under Rule 142(1A) of the Rules 2017,is not valid in the eye of law, (3) the action of the '1st Respondent in issuing Show Cause Notice, dated 28111t2O24 and passing the Order, dated 2710212025, the Summary of the Order in Form GST DRC-07, dated 2710212025, and the Assessment Order, dated Nil, without generating Document ldentification Number (DlN), for the tax period 2O2O -21 under the SGST/CGST Acl 20 1 7, is contrary to Ci rcular No.1 28 I 47 I 20 1 I - GST, dated 23t12t2019 and the judgement of the Honoruable Supreme Court of lndia in W.P.(Civil) No.320 of 2022, daled 1810712022, and consequently set aside the Order, dated 2710212025, the Summary of the Order in Form GST DRC- 07, dated 27.0212025 and the Assessment Order,dated Nil, passed by the 1St Respondent, for the tax period 2020-21 under the SGST/CGST Act 2017, 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 Order, dated 2710212025, the Summary of the Order in Form GST DRC-07, dated 271O2t2O25 and the Assessment Order, dated Nil, passed by the 1st Respondent, for the tax period 2020-21 under the SGST/CGST Acl 2017, pending disposal of the above Writ Petition, as otherwise' the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner : SRI MOHAMMED RAFI counser ror the Respono""" t;l.BHtBRt?i.tx+t# ' W.P.No.18011 OF 2025 Between: M/s. Sai Manikanta Traders,tlaving address at Sy. No. 25, plot No..l0, Rampally X Road, Nagjlram, Kggsara, Rangareddy, Telangina- 500068 Represented'by'its ilgplglo^, Polangari.Bal.Reddy, aged ibout 51 years, S/o. p Sathi Reddy, R/o. 4- -Keesara, 88/41 109., . Prashanthi Nagar Colony, Rampally X Road, Nagaram, Rangareddy, Telangana- 500083 ...PETITIONER AND 1 2 3 4 T.he State Tax Officer, (ees-a1q- 1 Circle, Malkajgiri 5th Floor, C.T. Complex, Nampally, Hyderabad - 500 001 State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telanjana Union of.lndia. tvlinistry of Finance, Represented by its Secretary, North Block, New Delhi-'1 10 001 Central Board of lndirect Taxes and Customs, GST policy Wing, New Delhi Rep by its Commissioner ...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 a writ, order, or direction more particularly one in the nature of a writ of Mandamus (i) Declaring show cause notice in Form DRC 01 vide Ref no. 2D361124029125S dated 26.11.2024 and an order in DRc-07 vide ref. no. 2D36o225070613J dated 24.o2.202s both issued by the lst Respondent under the provisions of CGST/TGST Act,2O1l as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of principles of natural justice and being violative of Articles i a, 19(1 Xg) and 265 of the constitution of lndia, and to consequenfly set aside any action taken pursuant thereto and pass such further or other order(s) as this Hon'ble court may deem fit and proper in the circumstances of the case. (ii) declare the Notification No. 79 of 2020 daled 15.10.2020 issued bythe Respondent No. 4 amending the Rule 142 ( lA) of the central Goods and services Tax Rules, 2017 and corresponding G.O.Ms No.24, Rev. (CT-11) Dept., dated Og.O2.2O2.t issued by Respondent No. 2 amending Rule '142(1A) of rGST Rules, 2017 as being without authority of law ,/:. and ultra vires to the Section 73(5) of the central Goods and services Iax Act, 2017 and violative of Articles 1 a, 1 9( 1 Xg) and 21 of the constitution of lndia as being without authority of law and ultra vires to the section 73(5) of the central Goods and Services Tax Act, 2017 and violative of Articles 14, 19(1)(g) and 21 of the Constitution of lndia. 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 pleased to stay of operation of impugned order in DRC-07 vide ref no.2D360225070613.1 daled 24.02.2025 issued by the Respondent No. 1 for the tax period 2020-21 under CGST/TGST Acts, 2017 pending disposal of the above writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship". Counsel for the Petitioner : SRI V.VEERESHAM c o u n s e I f o r th e Res po n o " "., :Ti.BH?BR??ir"J+.ff , The Court made the following: COMMON ORDER ':rr ;,{}c*,€=t 7/ ---- THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos. t79o4 18O1O and 18O11 of2025 COMMON ORDER: (Per the Hon'bte the Acting Chief ,Iustice Sujog paul) Learned counsel Sri A.V.Raghu Ram, Sri Mohammed Rafi and Sri V.Veeresham for the petitioners and Sri Swaroop Oorilla, Iearned 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 analogously heard and decided by this common order. \ t \ \

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 vieu, of the common order passed in W.p.No.211O1 of 2024 &, batch, dated2B.O2.2O25.

4. Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any, shall a,lso stand revoked. Liberty is reserved I I 2 to the respondents to issue fresh 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 without expressing any opinion on the merits of the case. No costs. Interlocutory applications, if any pending, sha1l also stald closed. //TRUE COPY// SD/-MOHD.ISMAIL DEPUTY REGISTRAR SECTION OFFICER To, Telangana. lls lll Circle, Punjagutta, Buildings, State of Telangana, Hyderabad' 1 . The Assistant Commissioner (State Tax), Jubilee 2. The Frincipal Secretary,(Revenue) CG Department' Telangana' Secretariat g. ine n"-siitunt Commissioner (ST), Hydernagar-ll Circle' Hyderabad' 4. The chairman, Ministry of Finance, beparthent of Revenue, central Board of lndirectTaxesandCustoms,NorthBlock,Centralsecretariat,NewDelhi-100 001. s. i6" state Tax Officer, Keesara_ 1 Circle, IVlalkajgiri Sth Floor, c.T. complex, 6. The'Principil Secretary to Government Revenue Department (Commercial z. ffre"secretary, Unio-n of inaia, Ministry of Fiiance' North Block' New Delhi-1 10 Tax), State of Telangana, Hyderabad' Telangana Nampally, HYderabad - 500 001 001 B. One CC to SRI V.VEERESHAM' Advocate IOPUC] 9. One CC to SRI A.V.RAGHU RAM, Advocate lOPUCl 10.One CC to SRI MOHAMMED RAFI, Advocate' [OPUC] ii.O"" CC to SRI SWAROOP OORILLA, SPL G'P for State Tax' [OPUC] 12.Two CD CoPies. BSK LS HIGH COURT DATED:0410712025 '.-. -1-+--+': -z-'-, i ltl s; -,' oD'' ,)_\ 2 0 sEP 2025 .- ;;,- r "i': ,-/2' (j a' :.' COMMON ORDER WP.Nos.17904,18010 & 18011 ot 2025 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS