M/S. Taqi Traders vs. The State Tax Officer - I

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NOs: 15447 16474 16480 16507 16537 16555 and 16561 of 2025 WRIT PETITION NO: 16447 OF 2025 Between: 2 3 M/s. Highbrow Audio Visual Services Private Limited, 2-91161D1 , Opp. Green Business Center, Hi{ech City, Hyderabad, Telangana, 500084 Represented by its Managing Directgr Shri Sreecharan Atluri, S/o Balaprasad Attufri, Aged 43 years, R/o. Villa No.59. Myscape Courtyard, Road Finance Distiict, Puppalaguda, K.V Rangaready, Telangana- 500 089 Shri Sreecharan Atluri, S/o Balaprasad Atluri, Aged 43 years, R/o. Villa No.59, Myscape Courtyard, Road Finance District, Puppalaguda, K.V. Rangaready, Telangana- 500 0Bg Bala Prasad Rao Atluri, S/o. Atluri Purnasundar Rao, Aged 71 years, R/o. Villa No.1'1 , Green lt/eadows, Accurate Wind Chimes Main Road, Narsingi, Gandipet, K V Rangaready, Telangana- 500 089 ...PETITIONERS AND 1 2 J 4 5 The Deputy Commissioner of State Tax, Enforcement wing, Nampally - 500 001 The Assistant Commissioner of State Tax, Madhapur Division, Madhapur-4 Circle, Nampally, Hyderabad - 500 00'1 State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana lClCl Bank Limited, Madhapur branch, Door No 2-92-219, StoneRidge Center, Opp. Google, Main Road, Kondapur, Hyderabad - 500033 Represented by its lVlanager HDFC Bank Limited, Hitech city-2 branch, Stone Ridge Center, Opp. Google, Main Road, Kondapur, Hyderabad 500033 Represented by its Manager Axis Bank Limited, Narsingi Branch, 7-69111A, Plot Number132, Narsingi, Gandipet, K V. Ranga Reddy, Telangana- 500075 Represented by its Manager 6 ...RESPONDENTS Petition under Article 226 o1 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. . 2D3607230143461, daled 12- 07 -2023 passed by the Respondent No.1 under the provisions of CGST/TGST Aci.,2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside the same and pass such further or other order(s) as this Hon'ble court may deem fit and proper in the circumstances of the case b) That impugned recovery ndiice issued in Form DRC-13 dated 17-01-2025 issued by the Respondenf No.1 to the Respondent Nos 3 to 5 under the provisionsofcGsT/TGsTAct,2OlTasbeingvoid,arbitrary,illegal,without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 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 1 51 CPC praying that in the circumstances stated in the affidavit fited in support of the petition, the High court may be pleased to suspend impugned notice issued in Form DRC-'13 dated 17-01-2025 issued by the Respondent No.1 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 07 vide No. 2D360723O143461 daled 12-07-2023 passed by the Respondent No.'l . Counsel for the Petitioner: SRI P.VENKAT PRASAD Counsel for the Respondent No.1 to 3: SRI T.CHAITANYA KIRAN' AGP, REP' FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 16474 OF 2025 Between: 1 M/s. Highbrow Audio Visual Services Private Limited,2-911^61P1 ,ppp Grgel Busineis Center. Hi{ech City, Hyderabad, Telangana, 500084 Represerted ov its frltanaoinq Director, Shri Srdecharan Atluri, S7o Balaprasad Atlufn, Aged 43 vears, RloI Vitla No 59. Myscape Courtyard, Road Finance uistrrct' Pup[alaguda, K.V. Rangaready, Telangana- 500 089 Shri Sreecharan Atluri., S/o Balaprasad Atluri, Aged 43 years, R/o Villa No.59, Myscape Courtyard, Rodd Finance District. Puppalaguda, K V Rangaready, Telangana- 500 089. Bala Prasad Rao Atluri,, S/o Atluri Purnasundar Rao, Aged 71 years, Rio Villa No.1 1 , Green Meadows, Accurate Wind Chimes Main Road Narslngl, Gandipet, K.V. Rangaready, Telangana- 500 0Bg ...PETITIONERS The Assistant Commissioner of State Tax, Madhapur Division, Madhapur-4 Circle nfr ioor Gagan Vrhaar building, Nampally, Hyderabad - 500 001 State of Telanqana, Throuqh Pnncipal Secretary to Government Revenue Department (Co=mmercia I Tax), Hyderabad, Telangana AND 1 2 3 4 E 2 3. lClCl Bank Limited,, Madhapur branch, Door No Center, Opp Google, Main Road, Kondapur, Represented by its Manager 2-92-219, StoneRid Hyderabad - 5000 ea s J HDFC Bank Limited,, Hitech city-2 branch, Stone Ridge Center, Opp Google, lrltain RoaA, Kondapur, Hyderab'ad - 500033 Represented by its Manager Axis Bank Limited, Narsingi Branch, 7-69t1lA' Plot Number132, Narsingi, CinO'put, K. V. Ranga R-eody, Tetangana- 500075 Represented by its Manager ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstances stated in the affidavit frled 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. 2D3605240003881 dated 30- 04-2024 passed by the Respondent No.1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural iustice apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia, andto consequently 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. b) That impugned recovery notice issued in Form DRC-13 daled 17 -01-2025 issued by the Respondent No.l to the Respondent Nos 3 to 5 under the provisions of CGST/TGST Act,2017 as being void, arbrtrary, illegal, without jurisdiction, violative ofthe principles of natural justice apart from being violative of Articles 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-'l 3 daled 17 -O1-2025 issued by the Respondent No.1 to the Bespondent Nos. 3 to 5. 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 07 vide No 2D3605240003881 dated 30-04-2024 passed by the Respondent No.1 Counsel for the Petitioner: SRI P.VENKAT PRASAD Counsel for the Respondent No.1 & 2: SRI T.CHAITANYA KIRAN, AGP, REP. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 16480 OF 2025 Nagar, by its Between: M/s. South East Enterprises, 4th Floor, Plot No.5'1 , 52, Prashanti Kukatpally, Rangareddy, Hyderabad, Telangana-500072, Rep Proprietor Rahul Raj Kumar Reddy Madithati. ...PETITIONER AND 1 The Assistant Commissioner of State Tax, (Enforcement), Enforcemelt.l {ing' orc cn"i Commissionerrt"- oi SirtJ iji' commeriial Taxes Building' Nampally, HYderabad - 500004. The commissioner of state Tax, Government of Telangana, commercial Taxes building, Nampally, Hyderabad- The State of Telangana, Rep by rts Principal Secretary to Government' Reven ue (CT-l l) Dep-artment, Secretariat Hyderabad ...RESPONDENTS 2 a Petition under Article 226 of the constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe pleased to issue an appropriate writ, order or Direction more particularly in the nature of MANDArVIUS declaring the action of the 1st respondent in passing the impugned order dated 29-04-2024 and the summary order passed by him in Form DRC-07 dated 30-04-2Otq for the financial year 2018-19 as illegal, arbitrary, high.handed' without authority of law and jurisdiction, barred by limitation, and in violation of the principles of natural lustice and nonest in law as it did not contain the physical or digital signature of the 1st respondent and hopelesslytimebarredandSetasidethesameandpasssuchotherordersdeem fit and proper in the circumstance of the case as otherwise the petitioner will be put to irreparable loss and hardship and in the interest of justice' lA NO: 1 OF 2025 Petitionundersectionl5lCPCprayingthatinthecircumstancesstated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings including any recovery proceedings through coercive measures by the '1st respondent in pursuance of the impugned order' dated 29-04-2024 and the summary order passed by him in Form DRC-07 dated 3o-04-2o24forthefinancialyear20l8.lgpendingdisposalofthisWritPetition. Counsel for the Petitioner: SRI V.SIDDHARTH REDDY Counsel for the Respondents: SRI T'CHAITANYA KIRAN, AGP' REP' FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 16507 OF 2025 Between: M/s. Taqi Traders, rep. by its Proprietor, Mrs. Fareesa Nousheen, 22-7 -26814, Deewandevdi, Chatta Bazar, Hyderabad, Telangana - 500 002. ...PETITIONER AND 1 The State Tax Officer - l, Charminar Circle, Charminar Division, Nampally, Hyderabad The Assistant Commissioner (ST), Charminar Crrcle, Charminar Division, Nampally, Hyderabad. The State of Telangana, Represented by its Principal Secretary, (Revenue), Secretariat, Hyderabad. Union of lndia, rep. by its Secretary, Ministry 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 25.02.2025 passed by the 1St respondent in ref. No. 2D360225076346A based on the un-signed show cause notice dated. 29.11.2024 for the financial year 2020-21 , as illegal, unjustified besides being violative of principles of natural justice. 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 proceedings pursuant to the impugned order dated 25.02.2025 passed by the 1st respondent in ref. No. 2D360225076346A for the financial year 2020-21 during the pendency of the above writ petition. Counsel for the Petitioner: SRI B.SRINIVAS Counsel for the Respondent No.1 to 3: SRI T.CHAITANYA KIRAN, AGP, REP FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX 2 J 4 Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA WRIT PETITIO N NO: 16537 oF 2025 Between: AND 1 2. M/s. AM Steels. Reo. bv its partner. Mr. Ir/ohit Gupta, Ground Floor, 3_6_ 3'l 2/2, Basheerbagh,' Hyd'erabao, i.rri,gl"rlsijfj'oXi ...PETITIONER Assistant Commissioner of State Tax, Fatehnagar CGST Range, Hyderabad 3?1i,it|;5[flxx?iS""3,"?J,i:ltit'i?srsoecretarytocovernment,Revenue ..,RESPONDENTS Petition under Articre 226 0I the constitution of rndia praying that in the circumstances stated in the affiQavit fired therewith, the High court may be pleased to issue a writ of lVrandamus or any other appropriate writ or order or direction (a) declaring that the adjudication order dated 3ot4t2o24 arong with Form GST DRC-07 in Ref.No.ZD3604240g96g5v dated 30.4.2024 and show cause notice with DRC-O1 dated 26t5r2022 are purportedry issued by the .r51 Respondent for the tax period 2018-19 under section 73 of the GGST and sGST Act as being a nullity, non-est in raw on account of not having any signature and arso contrary to Rule 142(14) of CGST Rules, 2017 for not issuing Form GST DRC_OIA (OR) (b) alternatively, decraring that the riabirity of tax, interest and penarty arising under the unsigned order in Form GST DRC_07 bearing Ref.No.ZD 360424089685V dated 30.04.2024 purportedry passed under Section 73 of the GST Act by the 1st Respondent cannot be enforced or recovered from the Petitioner on account of such order being unsigned. non-est and arso that the limitation to file a statutory appear under Section 107 of the GST Act, 2017 wourd not commence untir a signed copy of the order dated 30.4.20 24 arong with DRC- 07 is served on the Petitioner in accordance with law. u 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 30.4.2024 and proceedings in Form csf DRC-07 in Ref.No ZD3604240B96B5V dated 30.4 2024 passed by the 1St Respondent for the tax period 2O1B-19, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hard ship. Counsel for the Petitioner: SRI KARTHTK RAMANA PUTTAMREDDy Counsel for the Respondents: SRt T.CHAITANYA K|RAN, AGp, REp. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 16555 OF 2025 Between: M/s. Atluri Holdings Private Limited, Plot No .1-11Bl1l13tEl1, Afluri Ascend, Kondapur, Hy{erabad, Telanganq; 500 081 Represented by its Managing Director, Shri Sreecharan Atluri, S/o Balaprasad Aflui, Aged 43 years, R/ol Villa No.59, _[vlyscape Courtyard, Finairce District, Fuppalagjuda, K.V. Rangaready, Telangana- 500089 ..PETITIONER AND 1 The Assistant Commissioner of State Tax, Madhapur Division, Madhapur-2 State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, 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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring that impugned Order in Form DRC OZ 2D360824127899N dated 29.08.2024 passed by the Respondent No.'1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative 2 lA NO: 1 OF 2025 of Articles 14, 19(1Xg) and 265 of the Constitution of lndra, 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 stay operation of impugned Order in Form DRC 07 vide Ref No. 2D360824127 B99N dated 29.08.2024 passed by the Respondent No.1. Counsel for the Petitioner: SRI P.VENKAT PRASAD Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP, REP. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 16561 OF 2025 Between: M/s. Om Sri Venkates'trwara lron and Hardware fulerchants, D.No.12-57-1, lDA, Medchal, Medchal-Malkajgiri, Telangana. Rep.by its Proprietor, Sri. Bhola Sharma. ...PETITIONER AND 1 The Assistant Commissioner(ST), Jeedimetla Circle-1, Hyderabad Rural Division, Hyderabad The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad The Union of lndia, Rep. by its Secretary, I\ilinistry of Finance, North Block, New Delhi 1'10 001 . The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi 100 001 ...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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring. 2 ,\, 4 (1) the action of the 1st Respondent in passing the order, dated 23.07.2024, the Summary of the Order in Form GST DRC-07, dated 23.07.2024 and the Proceedings, dated 23-07.2024, revying SGST/CGST for the tax period 2019-20 under the SGST/CGST Act 2017, without any signature of the officer concerned either physical or digital in the order, dated 23.07.2024, Summary of the order, dated 23-07.2024 and show cause Notice in Form GST DRC-01 and Attachment to DRC-O1, dated 31 05.2024, are not valid in the eye of law (2) the action of the 1St Respondent in passing the order dated 23. 0r.2024. without even issuing Form GST DRC_01A as contemplated under Rule 142(14) of the sGST/CGST Rures 2017 , is contrary to the provisions of the Acts and consequently, set aside the order, dated 23.07.2024, the summary of the order in Form GST DRC-07, dated 23.07.2024 and proceedings, dated 23.07.2024 and notices dated 31 .05.2024 passed by the 151 Respondent as null and void. lA NO: 1 OF 2025 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 suspend the operation of the order dated 23.02.2024, the Summery of the order dated 23 07.2024 in Form DRC-07 along with proceedings dated 23.07.2024 passed by the 1st Respondent, for the tax periods 2O1g_20 under the CGST/SGST Act 2017 , pending disposar of the above writ petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the petitioner: SRI KOHTR BHASKAR REDDY counsel for the Respondent No.1 & 2: sRr r.cHArrANyA KTRAN, AGp, REp. FOR SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX Counsel for the Respondent No.3: SRI cADl PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA counsel for the Respondent No.4: sRr DOMINrc FERNANDES, sc FoR cBrc