Shiva Shankar Neela vs. The State Tax Officer
Original PDF →Facts
These writ petitions were filed by various entities, including Rabbit Digital Branding Solutions and M/s Dream India Legacy Developers Private Limited, challenging show cause notices and consequent orders issued by State Tax authorities under the CGST Act. The petitioners sought to declare these notices and orders void, illegal, arbitrary, and violative of constitutional provisions and principles of natural justice. The tax periods under challenge were primarily the financial year 2018-19 and 2019-20. The petitioners also sought to revoke any bank attachments made pursuant to these notices and orders. The core of the challenge, as presented to the High Court, was that the impugned notices and orders were unsigned.
Held
The High Court held that the impugned show cause notices and consequent orders issued by the State Tax authorities were to be set aside. This decision was based on the joint submission of both the petitioners and the revenue that the said notices and orders were unsigned. The Court acknowledged the common order previously passed in W.P.No.21101 of 2024 & batch, dated 28.02.2025, which dealt with similar issues of unsigned notices and orders. Consequently, any bank attachments made pursuant to these unsigned notices and orders were also revoked. The Court explicitly reserved liberty for the respondents to issue fresh show cause notices and/or orders in accordance with the law. It was clarified that the limitation period would not be a hurdle for the respondents in undertaking this fresh exercise. The Court explicitly stated that it was not expressing any opinion on the merits of the case.
Key Issues
1. Whether the show cause notices and consequent orders issued by the State Tax authorities, being unsigned, are void, illegal, arbitrary, and violative of Articles 14, 19, 21, and 265 of the Constitution of India, as well as the principles of natural justice? (Question of law). Petitioner's contention: The impugned notices and orders are fundamentally flawed and legally unsustainable because they lack the requisite signatures, rendering them void ab initio. This non-compliance with basic procedural requirements violates constitutional guarantees and principles of natural justice. The petitioners relied on a common order previously passed by the High Court in similar matters (W.P.No.21101 of 2024 & batch, dated 28.02.2025) which dealt with unsigned notices and orders. Revenue's contention: The learned Special Government Pleader for State Tax submitted that since the impugned notices and orders are unsigned, they may be set aside in view of the common order passed in W.P.No.21101 of 2024 & batch, dated 28.02.2025.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
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.
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.
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
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.
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
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
The Branch lvlanager, State Bank of lndia (Banjara Hills Branch), Banjara Hills, Road No.12, Hyderabad.
The Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana
The State Tax Officer, Medak, Nizamabad, Telangana.
Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 500001
The Deputy Commissioner (ST), Malakpet - ll Circle, Charminar Division, Hyderabad, Telangana
The Deputy Commissioner (ST), Charminar STU - 1, Charminar, Telangana
One CC to SRl. NISHANTH RAO KN Advocate IOPUC]
One CC to SRl. M NAGA DEEPAK Advocate [OPUC]
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 ", .,/
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.