The High Court · 2025

Petition under Article 226 of lhe Constitution of lndia prufri tf,rt in tf," circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of [Vandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in rejecting the appeal order dated 24t1012o24 the same uploaded in the GST portal without either physically nor digitally signed which is contrary in Rule 26 (3) of the CGST Rules 2017 ' the appeal filed by the Petitioner under Section 107 of the Act, as the 1st Respondent has no power to condone the delay beyond four months, and the Summary of the Order in FORM GST DRC-07 of the 2nd Respondent, daled 2310512023 passed for the tax period April, 20'19 to March,2020 uploaded in the GST portal without either physically nor digitally signed which is contrary in Rule 26 (3) of the CGST Rules 2017' as rerl:r,v unenforceabre and non-est in the eye of raw and set_aside the same, and as ittegat arbitrary arinitio voio co-ntirry ,o tn" prorrisions of GGST Act and Rures 20.r r'under_the centrar cil;;;''s""rvice Tax At>t 2017 and the State Goods and {lc,rvice I* A:, zoiz, ,rlrOiir"i,'contrary to tire provisions of the CGST/SGST A3t 2017, and without "ren'isrling Form GST DRC_01A as contemplated under Rure 142 (1A) of Rurei z6ii, wi*rout jurisdiction and in violation of Princit,leis of Natural Lr'.ti"" ,nJ Rejection p-.".ii. g. ;r'ir,. r .t Respondent, d;il ;?71'J,#f ll5;i["l,lt"^1 GST Portat and sunr-mary of the ordei Jri"o zi6i7o23 of the 2nd Respondent. lA NO: 1 oF 2025 "*iuq Petition under section 1 51. cpc praying that in the.circumst;a nces stated in the affidavit fired in support of the peiitio;, ir'" iign court may be preased to suspend the operati.n of the Summary of th; o;de;, d ated 2310512023 passed by the 2nd Respondent for the tax. perioJ npiit'iO/S to March, 2C20 under the centrar Goods and liervice Tax Act ioir'{ri'ti. s'tate Goods and Service Tax 4ct2017, pending riisposar of the above w;i p;iil"; as otherwise, the petitioner will be put to severe: loss and hardship. Counsel for the petitioner: SRI VENKATRAM REDDY MANTUR counsel for the Respondent No.1 to 3: sRr swARoop ooRrLLA, SPL GOVT PLEADER FOR STATE TAX counsel for the Respondent No.4: sRr B. MUKHERJEE REp. FoR SRI GADI PRAVEEN KUMAR, Dy. soLtctroR GENERAL cir truorn Counsel for the Respondent No.S: SRI DOMINIC FERNANDES. SR. SC FOR CBIC The Court made the following: ORDER t) THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKAYARA UIRIT PETITION No.3225 of 2o25 ORDER (Per the Hon'ble the Ading Chief Justice Suioy Paul): Sri M. Venkatram Reddy, Iearned counsel for the petitioner; Sri Swaroop Oorilla, Iearned Special Government Pleader for State Tax, for respondent Nos.1 to 3; Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen 'l ' Kumar, learned Deputy Solicitor General of India, for respondent No.4 and Sri Dominic Fernaldes, learned Senior Standing Counsel for CBIC, for respondent No.5.

2. During the course of hearing, learned counsel for the parties reached to a consensus. is agreed that this petition .It may be disposed of in terms of order passed in W'P'No'3600 of

2024. Accordingly, as agreed, the Writ Petition is disposed of,

3. by directing the petitioner to deposit lOo/o of the ta4,'liability as assessed by the Assessing Officer and deposit the same with the Department within four weeks from today' The petitioner shall approach the Tribunal within three months from the date of its constitution/establishment. The Tribunal shall decide the second. appeal in aci:ord.ance with law' Further, subject to depositing lOo/o of the tax liability within aforesaid time' no l 2 coercive action be taken against the petitioner till the decision of the Tribunal in the second appeal. It is made clezrr that this Court has not expressed any opinion on the merits ,tf the case. No costs. o InterJocutory applications, if any pending, shail also stand closed. //TRUE COPY// SI SD/. K. AMMAJI REGISTRAR 1TANT \i;;ON OFFICER To, 1 2 3 4 t) i I I The Appellate Joint Commissione(ST), Hyderabad Rural Division, Hyderabad. The Assistant Commissioner (ST), It/adhapur - lll, Hyderabad Rural. Hyderabad. The Princical Secretary, Revenue (CT) Department, The St:rte of Telangana, Telangana liecretariat, Hyderabad. The Secretary, Ministry of Finance, The Union of lndia, North Block, New Delhi - 1 '10 001 . The Chairrnan, IVinistry of Finance, The Central Board of lndirect Taxes and Customs, Department of Revenue. North Block, Central Secretariat, New Delhi - 100 001 . One CC to SRI GADI PRAVEEN KUMAR, (Deputy Solicitor General of lndia), High Courl. for the State of Telangana at Hyderabad. [OPUC] .OPUCI One CC to SRI VENKATRAIV REDDY MANTUR, Advocate One CC to SiRl DOMINIC FERNANDES, SR. SC for CBIC IOPUC] Two CCs to Sri SWAROOP OORILLA, Spl Govt Pleader For State Tax, High Court for the State of Telangana. [OUT] 7 8 I '10.Two CD Ccpies BN GJP HIGH COURT DATED:0610212025 \ ORDER WP.No.3225 of 2025 l /.aa:=r = ::. I. ,,4- -/,-. u t,'-- i_1 ! 1 li[r, tt:il v , oEs,. -;." :1r DISPOSING OF THE WRIT PETITION WITHOUT COSTS