Cause title — parties, addresses and appearances
| 344C I
HIGH COURT FOR THE STATE OF TELANGANA
AT HYOERABAD
(Special Original Jurisdiction)
THURSDAY,THE TENTH DAY OF JULY
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PETITION NOs: 16689 18804 18825 and 18832 OF 2025
WRIT PETITION NO: 16689 OF 2025
Between:
RABBIT DIGITAL BRANDING SOLUTIONS, 8-2-6841311, Road No-12,
Baniara Hills, Hyderabad, Telangana - 500034 Represented by its Proprietor
Aditya Agrawal, S/o. Hemanth Kumar Agrawal Aged about 46 Years, Occ.
Business Rl/o. The Perch 1 591 H.No 8-2-68413/1 , Road No 12, Banjara Hills,
Hyderabad, Telangana - 500034
...PETITIONER
AND
1
The Assistant Commissioner of State Tax, Basheerbagh - I Circle, Abids
Circle, Telangana
Commissioner of Commercial Taxes, State of Telangana, C.T. Complex,
Nampally, Hyderabad- 500001
State Bank of lndia (Banjara Hills Branch), Represented by the Branch
Manager Banjara Hills, Road No.12, Hyderabad.
State of Telangana, Through Principal Secretary to Government Revenue
Department (Commercial Tax), Hyderabad, Telangana
...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 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
2
J
4
.i!i
lA NO: 1 OF 2025
WRIT PETITION NO: 18804 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
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.
...PETITIONER
AND
1.
2.
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
3
...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
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
The Depu
Hyderaba
,..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 PETITION NO: 18832 OF 2025
Between:
AND
1
2.
Shiva Shankar Neela, S/o. Neela Sanqameshwar, Aqed about 35 years 1_5_
r4r, buoasn gunJ, Zaheerabad, Sangaieddy, Telangana - SO222O
...PETITIONER
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;;;;
.,.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"
"tuv
all further action including coilection of tax pursuait to the ordLr aai,ted zs-oa-2ozq
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 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 4- To 8. KKS PVL 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 loPUCl Two CD Copies II
a HIGH COURT DATED:1010il202s 't rlL ST4f6' f,* Y ($ ifI,\:') ,, '\i zsJlJt M i) -ri, .;r COMMON ORDER WP.Nos.l6689, 18804, IB1ZS and 1g832 ot 2025 DISPOSING THE WRIT PETITIONS WITHOUT COSTS 1 \\ K ,a ", .,/
