High Court · 2025

l4r. srinivas Adepu, #11-2s- AND .PETITIONER

1. The Deputy commissioner, STU-1, warangal Division, warangal, Telangana. 2. The Assistant commissioner (sr), Enforcement wing, o/o commissioner of Commercialraxes, Nirp"lvl nVoerabad. J' \'"t'' vurrrrrrrssren

4. State of relanoana,.rep.. by_its secretary to Government (Revenue) cr-ll, comrnerciat rixeJ 7 SIai; t; 66pa rtm'ent, Secretiiiat, H yd erabad. 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 of Mandamus or any other appropriate writ or order or direction by sefring aqide the impugned show cause notices dated 12t212o22 and 2111112024 along with proceedings in Form DRC-01 vide Ref Nos 2D360222006772R dated 12t212o22 and ZD36 1 124o2o439M date d 21 t11tZO2A issued by the 1st and 2rd Respondents and impugned summary orders in Form GST DRC-07 dat'ed 71212025 and1Ot2t2025 vide Ref Nos 2D360225017837A and 2D360225021964F issued by the 1st and 3rd Respondents for the tax period Aprit, 2o2o to March, 2021 without having any signatures as illegal, without jurisdiction // .,,' and contrary to the provisions under the Central Goods and Service Tax Act' 2017 and the Telangana Goods and Services Tax Ad', 2017 , and void in absence of non compliance of Rule 142 (1A) of the Central Goods and Service Tax Rules' 2017 and Telangana Goods and Services Tax Rules, 2017 for the tax period 2020-21 1A 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 alt further proceedings pursuant to the impugned orders dated 71212025 and 101212025 issued by the 1st and 3rd Respondents for the tax period April' 2020 lo March, 2O21 under the Central Goods and Service Tax Act, 20 t 7 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI K. P. AMARNATH REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX wRlT PETITION NO: 39247 OF 2025 Between: M/s. Karthikeya Exhibitors, rep. by its Proprietor, Mr. Srinivas Adepu, #1 1-25- 598, Kothawada, Warangal, Hanumakonda-506 002 ...PETITIONER ANO 1 2 3 4 The Deputy Commissioner, STU-1, Warangal Division, Warangal, Telangana. The Assistant Commissioner, (ST), Enforcement Wing, O/o Commissioner of Commercial Taxes, Nampally, Hyderabad. The Deputy Commissioner (STl5, Enforcement Wing-2, O/o Commissioner of Commercial Taxes, Nampally, Hyderabad. State of Telangana, rep. by its Secretary--to Govemment (Revenue) CT-ll, Commercial Taxes / State Tax 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 be pleased to issue a Writ of Mandamus or any other appropriate writ or order or directioh by setting aside the impugned show cause notices dated 121212022 and'lol1l2O24 along with proceedings in Form DRC-OI vide Ref.Nos. ZD16O222OO6763Q dated 1212t2O22 and 2D36O124O151043 dated12l1t2124 issued by the 1st and 2nd Respondents and impugned orders dated 1gl4l2124 and 271412024 and summary orders in Form GST DRC-07 dated 281412O24 vide Ref. l.los.ZD36O424O73185O and ZD3ffi424O732OSJ issued by the 'lst and 3rd Respondents for the thx period April, 2018 to March,2019 without having any signatures as illegal, without jurisdiction and contrary to the provisions under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017, and void in absence of non-compliance of Rule 142 (1A) of the Central Goods and Service Tax Rules, 2O17 and Telangana Goods and Services Tax Rules, 2017 forthe tax period 2018-19. lA NO: 1 OF 2025 Petition under Sec{ion 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 all further proceedings pursuant to the impugned Orders dated 19.4.2024 and 27.4.2O24 issued by the 1st and 3' Respondents for the tax period April, 2018 to March, 2019 under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petition as othenrise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SR! K. P. AMARNATH REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX The Court made the following: COMMON ORDER I I i I I i I I I I i i i IN THE HIGII COTIRT FOR TIIE STATE OF TELAI\IGANA AT ITYDERABAI) THE HON'BLE THE CIMF JUSTICE SRI APARESE KUMAR SINGH AIYD THE HON'BLE SRI JUSTICE G.M.MOEIT'DDIN Dated:22.12.2025 Between: I\4/s. Karthikeya Exhibitors , Rep. by its Proprietor, Mr. Srinivas Adepu, # ll-25-598, Kothawada, Warangal, Hanumakonda- 506 002. The Deputy Commissioner, STU-1, Warangal Division, Warangal, Telangana, and 3 otherS. ...Petitioner ...Respondents COMMON ORDER: Learned counsel sri K.p.Amarnath Reddy appears for the petltloner ( I I I t I i , I I I : i i' 2 sri Swaroop oorillq learned special Governrnent pleader for State Tax, appears for the reqpondents. 2- Both the writ petitions .are tagged together on account of similarity of grievances raised by the petitioner in respect of adjudication proceedings under the Telangana Goods and Services Tax Act, 201Z central Goods and services Tax Act, 2017 or Integrated Goods and Services Tax Act by issuance of multiple show cause notices followed by rnultiple orders passed for the same tax period. 3- Today, at the heariqq, learned counsel for the parties are in consensus that the matters ca+ be disposed of in the lines of common order dated 15.10.2025, pasled by this court in writ petition No.20731 of 2025 and batch cases, where similar issue was involved.

4. This court by order dated rs.r0.2025 disposed of writ petition No.20731 of 2025 and batch cases in the following ferms: "7. Leamed Advocate General submits that the issues which have been raised by the petitioners in these cases are such which the proper officer on his own motion or being brought to his notice by the affected person also can rectify. According to learned Advocate General, these errors wourd fall under second proviso to section 16l of the TGST Act wherein the period of limitation of six months would not appry. It is submitted that the proper officer in these cases would undertake the exercise of rectification in accordance with law. petitioners would be intimated of such exercise so that they can provide necessary information and/or subrnission to enable the officer to exercise \ \ 3 his jurisdiction for rectification of the erors which may have occurred in passing assessment orders in individual cases. Leamed counsel for the petitioners agreed to the 8. suggestion that the grievances relating to issuance of multiple show cause notices or orders covering same ta.r period are amenable to rectification under Section 16l of the TGST Act. They also agree that the SOP would enable the petitioners or other such affected tax payers to approach the proper officer for rectification of such errors.

9. [n the aforesaid facts and circurnstances and in view of the stand of the Department, which appears to be in cotrsonance with the power of rectification conferred upon the proper officer under Section 16l of the TGST ,A.ct, we deem it proper to dispose of the writ petitions to enable the concerned proper offrcers to undertake the exercise of rectification of the impugned noticeVorders, in accordance with law, within a reasonable time with due intimation to the assessees. It is brought to the notice of the Court that the circular dated 14.10.2025 has also been uploaded on the GST Portal/Commercial Taxes Portal of the Department so that persons aggrieved with similar grievances can approach the proper officer for rectification of such errors, onrissions, etc., in the notices or orders issued by the concerned proper officer, in accordance rvith law.

10. The writ petitions are disposed of with the aforesaid observations and directions. Needless to say, upon such rectification, if any of the petitioners have any grierances which are not amenable to the power of rectification tmder Section l6l of the 'IGSI' Act. it would be open for them to raise before appropriate tbrum in an appropriate proceeding. In case the rectit-ication of the order leads to refund, if any, in favour of any one of these assessees, the proper oflicer would take appropriate decision in that regard also as per law. There shall be no order as to costs. Miscellancous applications pending, if any, shall stand closcd." \ \ 4

5. Following the aforesaid common order dated rs.ro.zozs passed in writ Petition No.2073 I of 2025 and batch, the instant writ petitions are also disposed of in similar terms. There shafl be no order as to costs. Miscellaneous applications pending, if any, shall stand crosed. P.C. SULEKHA DEVI ASSISTANT REGI ,/TRUE COPY// CTION OFFICER To,

1. The Depuly Commissioner, STU-1, Wdrangal Division, Warangal, Telangana. Z. The Assistant Comrnissioner (ST), Enforcement Wing, O/o Commissioner of Commercial Taxes, Nampally, Hyderabad.

3. The Deputy Commissioner (ST):5, Enforcement Wing-2, O/o Commissioner of Commercial Taxes, Nampally, Hyderabad.

4. State of Telangana, rep. by its Secretaryto Governm.e$J.Rqvenue) CT-!|, CommercialTSxes / State Tax Departm-ent, Secretariat, Hyderabad. ?}?

5. One CC to Sri K. P. Amarnath Reddy, Adrccate [OPUC] 6. Two CCs to GP for State Tax, High Court for the State of Telangana at Hyderabad TOUTJ

7. Two CD Copies TJ BS / I 0 I 6liB 2S20 * * HIGH COURT DATED =22,1212025 COMMON ORDER WP.Nos.39246 and 39247 of 2025 DISPOSING OF THE WRIT PETITIONS _ _ _--vlllTlJOUr-C O STS - - @ e oil./O\' yG