M/S. Highbrow Audio Visual Services Private Limited vs. The Deputy Commissioner Of State Tax

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SECOND 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: 28664OF 2024 17454 17498 17506 17510 17517 17531 17536 17574 17585 AND 17750 0F 2025 W.P.NO: 28664OF 2024 Between: M/s. G.R. Gifts, '12-1-331l99, Dattatreya Colony, Asif Nagar, Mehdrpatnam, Hyderabad -500028, Currently 12-1-6141591N6/A, Ground to 3rd Floor, Ruvender Nagar, Opp Lane Suraj Function Hall in Galli Asif Nagar, Hyderabad Rep. by its Proprietor Mr. Lalit Das, S/o. Bittidas, Aged about 38 years. AND ...PET|T|ONER 1. The Assistant Commissioner (ST), Charminar Division, Mehdipatnam-1, Hyderabad, Telangana State. 2. The Appellate Joint Commissioner, (Sl (FAC) Punjagutta Division, Hyderabad, Telangana State. 3. State of Telangana, Rep by its Principal Secretary, Revenue (CT) Department, Secretariat Building, Saifabad, Hyderabad, Telangana. ...RESPONDENTS Petition under Article 226 ol the Constitulion of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the 'lst and 2nd Respondents in passing the adjudication order dated 16-12-2023 in DIN GST/36ALJPDB925H2ZW|18 as also the appellate authority in rejecting the appeal filed by the Petitioner as illegal, arbitrary, unjust, improper, unfair, violative of principles of natural justice and without any reasons and the show cause notice being issued in the COVID-19 pandemic period and contrary to the 1 2 principles of naturar justice, viorative of articres 1a, 19(1)(g) 21 and 265 of the constitution of lndia and contrary to the provisions of the GST Act 2017 and consequently to set aside the same. lA NO: 1 OF 2024 Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to stay all further proceedings pursuant to the rmpugned assessment order dated 16-12- 2023 in DrN GST/36ALJpDB925H2ZW1B erse the petitioner wourd be put to severe loss and hardship. lA NO: 1 OF 2025 Petition under Section i 5'1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to permit me to fire the Additional Affidavit along with the additional documenrs namery [rrredicar certificate along with the other medical test reports as Annexure-P5 in the above writ petition for further adjudication of the.case erse the Petitioner would be put to severe loss and hardship. Counsel for the Petitioner: SRI M.V.J.K.KUMAR counsel for the Respondents: sRI swARoop ooRrLLA, speciar Govt preader for State Tax W.P.NO: 17454 0F 2025 Between: M/s. Samson Oroanics, plot No 340 Ramireddy nagar, phase_V, lDA, Jeedimetra, tveoch"ar-Miti<alsri rLI""ni;,J,Tili'p At,,t. p;*iieid;:S;i pri;ad Puvvala. AND ...PET|TIONER 1. The Assistant Commissione(ST), Jeedimetla Circle_1, Hyderabad Rural Division, Hyderabad. 2. The State 6f Telanoana. Rep. by its principal Secretary. Revenue (CT) ^ p.epartment. Tetan[ana seiretariil Fir;;IJ#' " ,I,!ft"#i,,:iiTfti* by its secretdry, Ministry of Finance. North Brock. J 4 The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Dblhi - 100 00l ...RES'.NDENTS 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 writ of Mandamus or any other appropriate writ or order or Direction declaring. (1) the action of the 1st Respondent in passing the order, dated 29.04.2024, the SummaryoftheOrderinFormGSTDRC-07,dated29'042024andthe Proceedings, daled 29.04.2024, levying IGST for the tax period 2018-19 under the sGST/CGST Acl 2017, without any signature of the officer concerned either physical or digital in the order, dated 29.04.2024, Summary of the order, dated 29.o4.2024 and show cause Notice in Form GST DRC-o1 and Attachment to DRC-O1, dated 31.0'1 .2024, are not valid in the eye of law' (2) the action of the 1st Respondent in passing the order dated 29. 04.2024, without even issuing Form GST DRC-01A as contemplated under Rule 142(1A) of the sGST/CGST Rules 2017, is contrary to the provisions of the Acts, and consequently, set aside the Order, dated 29-04.2024, the Summary of the Order in Form GST DRC-07, daled29.04.2024 and Proceedings, dated 29.04.2024 and notices dated 31 .o1.2024 passed by the ',lst Respondent 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 Suspendtheoperationoftheorderdated2g.O4.2024'theSummeryoftheorder dated 29.04.2024 in Form DRC-07 along with proceedings daled 29.04.2024 passed by the 1st Respondent, for the tax periods 2018-19 under the cGST/SGST Act2017, pending disposal of the above writ Petition, as otherwise, the Petitioner will he put to severe loss and hardship' 4 Counsel for the Petitioner: SRI KOHIR BHASKAR REDDY counser for the Respondent Nos.1 & 2: SRr swacoop ooRrLLA, speciar Govt co u n set ro r th e Res po n dent No. 3 :, *,-ooo, B'f; Xlr?Jii^",1ffi11 6r. counserrortheRespondentNo.4:r*,t$1:1r13?r"f$^=,[SE:t3'ro&.",. Between: attachment 24t08t2024 AND ...PETITIONER 1. The State of Telanoana Represented by its principal Secretary. Commercial _ Taxes. Secretariat.-HyoeraolJ -- '"- v, rLu ' I I 2 The commission.i oitne borimerciar raxes Department, Terangana state, ^ C, T Comptex. Nampaly. HvoeirOaJ+Odij6i."' J. I ne ASSrstant Commissiongr (S_T), Jeedime,a_ ll Circle, Hyderabad Rural Drvision. 7th Ftoor Eastrruing, c6b"n,r.,lr-riliroins, -o;jp. ,cr",iihi Bh;;1 Nampally. Hyderabad-500 00'i 4 The Bank Manaoer lDBl Bank, 6-166, plot No 40, Sai Colony, Near Ganesh _ f.rs1, Bus StoplChintat HtJ;;a;:6od 6d;" - c. rne ueputy state Tax officer. Jeedimefla- [ circre, Hyderabad Rurar Division, l'ft :';3: r:ffibgff G a g a n vi hii B ;i [, g'oil; c; ;'d ; ib1i*: ; ) *il"J : r"r y ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a directron or order, more particurarry in the nature of a writ of Mandamus or any other appropriate Writ, W.P.NO:17498 0F 2025 to DRC-07 dated 25/04/2024 a long with attachment for Fy Neela Rentakula lvahesh .proprietor of M/s Veerabadra Metal lndustries Aged about 38 vears prot No 5J,-b1"0 r.r" or, hiSi r.r."rs,'"r,ir.""i],ib?: Jeed imetta Medcha I tr/atkajgrri. Ulo.irGo:6oOOss"'" declaring the impugned order vide for FY 2018-19, DRC_07 dated 2019-20 and another order vide attachment to DRC-07 dated 22/02t2025 for Fy 2o2o-21 without signing the said documents neither physicary nor digitary against the petitioner as void ab-initio, illegar, arbitrary, and viorative of Articre 19(1)(g) and 3004 of the rndian Constitution. lA NO: 1 OF 2025 Petition under section i s1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to 5 suspend the operation of FORTM GST DRC-13 dated 1910512025 issued by the Respondent No.4 to recover the demands confirmed under the impugned order vide Reference No. 2D3604240579427 dated 2510412024 and 2D360824101337H dated 24.08.2024 pending disposal of this writ petition. lA NO: 2 OF 2025 Petition under Section 1 51 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 by restrain the Respondents from initiating any action to recover the demands confirmed under the impugned order vide DRC-07 daled 2510412024, 2410812024 and 2210212025 pending disposal of this writ petition. Counsel for the Petitioner: SRl. PUPPALA BHARATH NANDAN Counsel for the Respondent Nos.1 TO 3 & 5: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.4: -- W.P.NO: 175OG OF 2025 Between: R.K Distilleries Private Limited, D.No.B-2-309/B/B/1 Road No.14, Banjara Hills, Hyderabad, Telangana- Director, Guru Charan Singh Bagga. ...PETITIONER AND 1. Deputy Commissioner of State Tax, STU-1, Ivlalkajgiri Division, Hyderabad. 2. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. 3. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-4, North Block' New Delhi ...RESP.NDENTS Petition under Article 226 o'f the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the '1st Respondent in passing the impugned order dated 18.3.2025 as illegal, without jurisdictiorl because DRC01 and show cause notice are neither signed physically or digitally, unsustainable, contrary to facts, violative of principles of natural justice and consequently set aside the same. and 8-2-3O9lBlBl2,5, 500034. Rep by its 6 lA NO: 'l OF 2025 Petition under Sectron 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 collection of the total disputed tax of Rs..1 ,78 ,94,826 (CGST of Rs.89,42.413 and SGST of Rs 89,42,413 and equal amount of penalty of Rs.1,78,84,826 counsel for the Petitioner: sRt MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondent Nos.l & 2: SRI SWAROOP OORILLA, Sp";;i Govt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 17510 OF 2025 Between: M/s Laxmi Steels, R/o. Shop No 75, Ground, G p Complex, Near Shivalvam Road. Fathenaoar. Hvdera6ad - 500 018, Telangan;"R;'p;;-";;i;i'b; ii; Proprietor, Ir/r. Anil Ramnarayan Ofriran.-Sto'ff/r. iiai,riaryan'Ohiran -- -' '- ..,PETITIONER AND 1. The Assistant Commrssioner (ST), Fatehnagar Circle, Rural Hvderabad ^ F3ggnyil"l Buitdins Nampaily, Hyderabad:sooboi. tLllnl;;t. "' """" z. State ot lelangana. Represented by its principal Secretary"to Government Revenue (CT.ll) Department, Secretariat HycierabaO ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of lrrandamus or any other appropriate writ, order or Direction. A. the Summary of show cause notice in Form GST DRC_01, and Attachment to Form GST DRC-01, dated 25t11t2o24, issued by the 1st Respondent, under the provisions of the Telangana Goods and Services Tax Act. 2O17, for the tax period 2020 _ 21 , as uploaded in the GST web portal, B. the order u/s 73 of the Goods and services Tax Act. 2017, Summary of the order in Form GST DRC-07. and Attachment to Form csr DRc-07, ail dated 27to2t2o2s, passed by the 1st Respondent. under the provisions of the Telangana Goods and Services Tax Act, 2017, for the tax period 2o2o - 21 , as uproaded in the GST web 7 portal, are issued without any authority of law, and are arbitrary. apart from being violative of articles 14, 1 9(1 )(g) and 265 of the Constitution of lndia, in the interests of justice. lA NO: 1 OF 2025 Petition under Section 15'l 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 proceedings, including any recovery, pursuant to the order u/s 73 of the Goods and Services Tax Act, 2017, Summary of the Order in Form GST DRC-07, and Attachment to Form GST DRC-07, all dated 2710212025, passed by the 1st Respondent, under the provisions of the Telangana Goods and Services Tax Act, 2017, for the tax period 2020 - 21 , as uploaded in the GST web portal, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI SRINARAYAN TOSHNIWAL Counsel for the Respondent: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO: 17517 OF 2025 Between: M/s.Karachi Bakery Forum, Sy.No.1009, Ground Floor, Sujana Forum Mall, Kukatpally, Hyderabad - 500 072. Rep Partner Mr.Vijay Ramnani aged 41 years AND Shop No.20l21, by its Managing ...PETITIONER 1. The Assistant Commissioner (ST), Hyderguda-Ashok Nagar Circle, Abids, Hyderabad. 2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. State of Telangana. ...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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring. (1) the action of the 1 St Respondent in passing the Order, dated 2910412024, the Summary of the Order in Form GST DRC-07, dated 2910412024 and the Proceedings, dated 2910412024, levying SGST/CGST and 8 Penalty, for the tax period 2018-,l9 under the sGST/CGST Act 2017, without any signature of the officer concerned either physical or digital in the order, dated 2910412024, summary of the order, dated 29104t2024 and show cause Notice in Form GST DRC-01 and Aflachment to DRC-O1 dated 13/1 1t.2021 , are not valid in the eye of law (2)the action of the 1st Respondent in passing the orders without even issuing Form GST DRC-oiA as contemplated under Rule 142(1A) of the scsr/cGST Rules 20'1 7, is contrary to the provisions of the Acts. (3) the action of the l st Respondent in issuing Notices and passing the orders, without generating DIN in the Notices and orders as per circular No.12Bt471201g-GST, dated 2311212019 and as per w.p No.320 of 2022, dated 18t07t2022 of the Hon'ble supreme court, are not varid and consequenfly set aside the order, dated 2910412024, the Summary of the order in Form GST DRC-07, dated 2910412024 and Proceedings, dated 2910412024 passed by the .15 Respondent 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 29t04t2024, the summary of the order in Form GST DRC-07, dared 29to4t2024 and the proceedings, dated 2910412024 passed by the 1st Respondent, for the tax period 2o1g-1g under the SGST/CGST Act2017, 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 TMp counsel for the Respondents: sRl swARoop OORILLA, Special Govt pleader for State Tax I W.P.NO: 17531 OF 2025 Between: R.K. Distilleries Private Limited, D.No.B-2-309/BlBl1 and 8-2-3ogl13lBl45' Road No.14, Banjara Hills, Hyderabad, Telangana- 500034. Rep by its Director, Guru Charan Singh Bagga. ...pETlTloNER AND 1. Deputy Commissioner of State Tax, STU-1, Malkajgiri Division, Hyderabad. 2. State 6f Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. 3. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.'136-4, North Block' New Delhi ...RESP.NDENTS 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 an appropriate Writ, Order or Direction more particularly in the nature of Mandamus declaring the action of the l st Respondent in passing the impugned order dated 18.3.2025 as illegal, without jurisdiction because DRCOl and show cause notice are neither signed physically or digitally, unsustainable' contrary to facts, violative of principles of natural justice 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 grant stay of collection of the total disputed tax of Rs.1 ,32'612 (CGST of Rs.66,306 and SGST of Rs.66,306 and equal amount of penalty of Rs.1,32,612. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA l0 W.P.NO: 17536 OF 2025 Between: '1. M/s Highbrow Audio Visual Services private Limited , 2_g1t6tD1 , Opp. Green Business Center, Hi{ech City, Hyderabad, Telangana, 500084'Reb'resenied by its Managing Director, shri srdecharan Afluri, S7o Baraprasad nitirrn. Aoeo 43 years, R/o Vilta No.59. Myscape Courtyard, Roab finince disiict. - Puppalaguda, K.V. Rangaready, Telanoana- 5O() 0gg 2. Shri Sreecharan Atlurr' S/o Balbprasad-Afluri. Aged 43 years, R/o, Villa No.59. Myscape Courtyard. Road Finance District, pu-ppalaguOa, K.V. nangjreidy, Telangana- 500 089 3. Bala Prasad Rao Atluri, S/o. Afluri pumasundar Rao, Aqed 71 vears. R/o. Villa No.1 1 Green Meadows. Accurate wind chimes tr/iin noari.- NJisingi, Gandipet, K.V Rangaready, Telangana- 500 0g9 AND ...PET|T|ONERS 1 2 3 4 The Deputy Commissioner of State tax, Enforcement wino. Namoallv. The Assistant commissioner oJ slqle Tax. Madhapur oivision, rrrrla tia pu r-a Circle, 7th floor Gagan Vihaar building, Nampally, 'Hyderabad _ 500 001 State ot lelangana. Through principal Secretary to Government Revenue uepanment (Commercial Tax), Hvderabad. Telanoana lClC'1 Bank Limited. Madhapur branch, Door No 2:92_Zlg. StoneRidoe Center. Opp. Google. Main Road. Kondapur, Hyderabad SOOOag ie"pi"r.nt.a by its Manager H.DFC_Bank Limited Hitech city-2 branch. Stone Ridqe Center. Ooo. Gooole lvlainRoad. Kondapur. Hyderabad - SOO033 Represe"nted b, ii; t\f,J;a;;;" " Axrs Bank,Lrmrt*, Narsfngi Branch, 7_69lilA. plot Numberi32, Narsirigi, liandrpet, K V. Ranga Reddy, Telangana- 500075 Represented Oy its - ' [\,4anager ...RESPONDENTS 5 6 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 declaring a) That impugned order in Form DRC 07 vide No. 2D360624121296F, dated 28.06.2024 passed by the Respondent No.1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, iilegar, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 1a 19(1)(g) and 265 of the constitution of lndia, and to consequenfly set aside the same and pass such further or other orde(s) as this Hon'ble court may deem fit and proper in the circumstances of the case. That impugned recovery notice rssued in Form DRC-13 dared 17 -01-2025 issued by the Respondent No'1 to the Respondent No. 4 to 6 under the provisions of cGST/TGST Act ' 2017 as being void, arbitrary, iilegar, without jurisdiction, violative of the principres of naturar justice apart from being viorative of Articres ll 14. 19(1)(g) and 265 of the Constitution of lndia, and to 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 suspend impugned notice issued in Form DRC-'I3 dated 17-O1-2025 issued by the Respondent No.2 to the Respondent No. 4 to 6. lA NO: 2 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 operation of impugned Order in Form DRC 7 vide No. 2D36O624121296F, dated 8.06.2024 passed by the Respondent No.'l . Counsel for the Petitioners: SRI P.VENKATA PRASAD Counsel for the Respondent Nos.1 TO 3: SRI SWAROOP OORILA, Special Govt Pleader for State Tax Counsel for the Respondent Nos.4 TO 6: -- W.P.NO: 17574OF 2025 Between: M/s, Lime Lite Advertising Private Limited, rep. by its Director, Mr. Vaddanu Sunil, 126 and 127 , 'l , Swama Jayanthi Complex, HMDA, Ameerpet, Hyderabad-SO0 03B ...pETrroNER AND 1. The Assistant Commissioner (ST), Fateh Nagar Circle, Hyderabad Rural Division, Hyderabad. 2. The State of Telangana, Represented by its Principal Secretary, (Revenue), Secretariat, Hyderabad. 3. Union of lndia, rep. by its Secretary, tUinistry of Finance, Government of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001. ...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 an appropriate Writ or direction, more particularly one in the ') nature of Writ of Mandamus, declaring the impugned un-signed order dated 28/0412024 passed by the 1st respondent in ref. No. 2D3604240723568 based on the un-signed show cause notice dated.-1\to2t2o22 for the financial year 2018-19, as illegal, unjustified besides being violative of principles of natural justice. lA NO: 1 OF 2025 Petition under Section 15'1 cpc praying that in the circumstances stated in the affidavit filed in support of the petrtion, the High court may be pleased to stay all further proceedings pursuant to the impugned order dated 2810412024 passed by the 1st respondent in ref No. 2D36o4240723568 for the financial year 2o1B- 19 during the pendency of the above writ petition. Counsel for the Petitioner: SRI B.SRINIVAS counsel for the Respondent Nos.1 & 2: sRl swARoop ooRlLLA, speciar Govt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA W.P.NO: 17585 OF 202s Between: M/S. UNl, Rep by its Mana 293lB2lal1331l Road no.60, Ju 500033 g11O fig.rtnel Ms. lVladhulika Pandraj, 8-2- bilee Hills, Shaikpet. Hyderabad, Telangana- .,.PETITIONER AND 1 . The Assistant commissioner sr, Mehdipatnam-ll circle, charminar Divsion, ^ 9th floor Gagan Vihar Building, Nampally, Hyderabad 2. State Of Telangana, Principai- Secreiary'to Government, Revenue - Department. Hyderabad Telangana 3. Kotak Mahindra Bank Jubilee Hills Hyderabad Telangana 4. State of Telangana, Through principai Secretary to G6vernment Revenue Liepartment (Commercial Tax), Hyderabad, Telanoana 5 KotakJVlahindra Bank, rep by its 6ranch lritanagerlJubilee Hill branch, plot No.237. Road No.36, Jubilee hills. Hyderabad-34 ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ, order or direction more particularly one in the nature of wRlr oF MANDAMUS decraring the unsigned show cause notice arong with GST 13 DRC-01 daled 3110512024 vide Reference No. 2D360624013863D and the impugned order dated 07-08-24 and proceedings in Form GST DRC-07 in Ref.No.2D3608240226711 . dated O7-O8-24 passed by the 1st Respondent as being void, arbitrary, illegal and violative of Art.14,19(1)(g) and Art-265 of the constitution as null and void. lA NO: 1 OF 2025 Petition under Section 15'l 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 bank attachment notice issued by the office of 1st Respondent for recovery of the disputed amounts for the tax period 2019-2020 in Form GST DRC-13 dated 1710612025 to the 4th Respondent under Section 79(1 )(c) of the GST Act, pending disposal of the Writ Petition as otherwise the petitioner will be put to severe loss and hardship. lA NO: 2 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 all further proceedings pursuant to the impugned order dated 07-08- 24 and proceedings in Form GST DRC-07 in Ref.No.ZD360B24022671F dated O7-OB-24 passed by the 1st Respondent for the tax period 2019-20, pending disposal of the writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI SHAIK MAHAMMAD SAYEED Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel forthe Respondent No.3: - W.P.NO: 17750 OF 2025 Between: M/s. Clarity Research Laboratory, Havinq address at Plot No.31, Road No- 15. Tech' - Park. IDA Nacharam, -Rangareddy, Telangana- 500076 Represented by its Proprietor, Hariprasad Chittineni, aged about 50 years, S/o.,Chittineni Laxmo Rao, Rlo.2-2-2214t1 , Aziz bagh, Amberpei, Hyderabad- 500013. l4 AND ...PETITIONER 1. The Assistant Commissioner ST, Nacharam 2 Circle, Sarror Nagar Division, 7th Floor Mayur Kushal Complex. Abids (Chermas Building) Hyiierabad- 500 00.1 2. State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana. 3. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-110 00'1. 4. Central Board of lndirect Taxes and Customs, GST policy Wing, New Delhi Rep by its commissioner ...RES'.NDENT' 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 lo issue a writ, order, or direction more particularly one in the nature of a Writ of [/landamus (i) Declaring Show cause notice in Form DRC 01 vide Ref no. 2D3606220447484 dated 0810612022 and an Order in DRC-07 vide ref. no. 2D36o424081631G dated 2910412024 both issued by the 'lst Respondent under the provisions of CGST/TGST Act,2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 14, 19(1Xg) and 265 of the Constitution of lndia, and to consequenfly set aside any action taken pursuant thereto and pass such further or other orde(s) as this Honourable court may deem fit and proper in the circumstances of the case. (ii) declare the Notrfication No. 79 of 2020 dated 15110t2020 issued by the Respondent No.4 amending the Rule i42 (1A) of the Central Goods and Services Tax Rules 2017 and corresponding G.O.Ms No. 24, Rev. (CT-ll) Dept., dated O9lO2l2O21 issued by Respondent No. 2 amending Rule 142(1A) of TGST Rules, 201 7 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 i 4, 19(1xg) 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 1a, 19(1)(g)and 21 of the Constitution of lndia. 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 t5 of operation of impugned Order in DRC-07 vide ref no. 2D36O42408'163'1G dated 29t0412024 issued by the Respondent No. 1 for the tax period 20'1 B-'19 under CGSTiTGST Acts, 2017 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel Counsel Cou nsel Counsel for the Petitioner: SRI V.VEERESHAM for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA for the Respondent No.4: SRI DOMINIC FERNANDES, SC FOR CBIC