M/S. Sri Balaji Traders vs. The Assistant Commissioner (St)

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY ,THE ELEVENTH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA 14125 14212 14224 14587 and 14676 OF WRIT PETITI ON NOS: 14005 14082 WRIT PETITI ON NO:140050F 2025 2025 Between: 3 314 B' 3rd Floor' loPaz M/s.Color Sports lndia Private Limited ' 6'3-71 Building, Panjaguttal lvd"iiu'0, Telangana -. 500082 Rep bv its Director' M; Si;A Farh5n"Ahmed'Maghrabi. aged about 47 years ...PETITIONER The Assistant Commissioner (ST), Panjagutta Circle' Hyderabad' Telangana' The State of Telanqana. Rep by its Principal Secretary' Revenue (CT) Department. Telangana Secretariat, Hyderabao AND 1 2 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that.in the circumstances stated in tne atflO,,it tfud therewith' the High Court may be Pleased to issue Writ of Mandarr. ;;;;y other appropriate Writ or Order or Direction declaring the action ot tne Gt nlspondent'in passino the Proceedings' dated 27toVt2o24,for the tax p"tlo zbig-i6, under the CGsil scsr / IGST Acts'2017 as arbitrary, contrary to faw-anO in violation of Principles of Natural lust!91 3nA Rule of Law. More particulaityin"'" is no signature rn the Notices and Summary of the Order in-Form GST OnClO7 except in ihe Proceedinos dated 2710812O24' and there is no DlN, there is "o"o*t rl"ti"! aS per Rule M2(1A) of the CG^ST / SGST Rules,2017 and consequenltyi"t 'siO" the Proceedings of the 1St Respondent dated 27.08.2024, as null and void IA NO: 1 0F 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in suppon oi tn" p"iition, itt"-nign Court may be.pleased, to Suspend the operation oi 'tn" otol*, dated 27 08 2024' passed by the 1St Respondent fo the tax perrod 2019-20, under CGST / SGS;T / IGST Acts,20'17, pending disposa cf rhe above Writ Petition, as otherwise, the Pet tioner will be put to severe loss and I ardship. Counsel for the Pr-.titioner: SRI MOHAMMED RAFI REPRESENTING FOR SRl. SHAIK JEELANI EI\SHA Counsel for thr: Rr:spondents: SRI SWAROOP OORILL,{ Specia,l Govt Pleader for State Tax wRlT PETITION NO: 14082 OF 2025 Between: M/s. Smar \,risron lnfo Solutions, Rep. by its Proprietrix, 3.Strshma, H.No.7-1- 3071211 1s: Floor. Subhash Nagar, Sanathnagar HyCerabad, Telangana- 500018 ...PETITIONER AND 1 The Assir;t,arl tlommissroner (ST), Sanathnagar Circle, Fun jagutta Division, Telanga" i: The Unrr:n ol ndia, Rep, by the Secretary, tVinistry of Ftnancc, No.'136-4, North Blor:l< f lew Delhi- 1'10001. The Staler of 1'elangana, Rep. by the Principal Secre:ary'.o G rvernment, Revenue r'{) 1- I ) Department, Secretariat, Hyderabad IIESPONDENTS Petition trrd,:' Article 226 of the Constitution of lndia pr:ying that in the circumstances, s1.at{xl in the affidavit filed therewith, the High Court may be pleased to issue an apDropr ate Writ, Order or Direction more palicu arly in the nature of MANDAMUS d€ c a -ing the action of the 1st Respondent irr issuing the show cause notice dated 0l l]t)i)-:22 and passing the order ddted 29.0i1.20',24 f<r lhe year 2019- 20, as imprope' lcc irl and unsigned and consequently se: asirje tf e same lA NO: 1 OF 20?-5 Petition rn le ,r Section 151 CPC praying that in the circumstances stated in the affidavit filec rn st pport of the petition, the High Court may be rleased to grant stay of collecli:rrr o' the total disputed tax of Rs.7,12,346/- and penalty of Rs.7 1 ,2341- Counsel for the F'etitioner: SRl. MUKTINUTALAPATT RAMAC HANDRA MURTHY Counsel for the Flespondent Nos.1&3: SRI SWAROOP OORILLA Special Govt Pleader for State T.a x Counsel for the Fiespondent NO.2: SRI GADI PRAVEEN ,KUMAR Dy SOLICITOR GENEFI,AL OF INDIA 2 r) WRIT PETITION NO: 14125 OF 2025 Between: M/s. GLORIANCE PROJECTS, PLOT NO 3023, PRESTIGE l\a/ LEAGUE, KONDAPUR, HYDERABAD Telangana- 500084. Rep by Proprietor, P Krishna Chaitanya. ...PETITIONER AND 1 State Tax officer, Srinagar Colony ll Circle, Punjagutta Division, Hyderabad, Telangana. Union of lndia, Rep. by the Secretary, tvlinistry of Finance, No. 136-4, North Block, New Delhi State of Telangana, Rep by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad lClCl BANK LIMITED, Suchitra Branch, Hyderabad ..RESPONDENTS Petition under Article 226 ot lhe 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 nalure of l\4ANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 2210812024 passed for the year 2019-2020, as improper, illegal, contrary to facts and unsigned 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.22.29,374 l- SOST and Rs.22,29,374 /- COST and Rs.1,73.836 /-IGST and penalty ot Rs.2,22,937 /-CGST and Rs.2,22,937/- SGST and Rs. 17,383 i- IGST Counsel for the Petitioner: SRl. EPPA RAKESH REDDY Counsel for the Respondent Nos.1&3: SRI SWAROOP OORILLA Special Govt Pleader for State Tax Counsel for thi: Respondent No.2: SRI GADI PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: -- 2 3 4 WRIT PETITION NO: 14212 oF 2,.025 Between: AND 1. M/s R;rrna t:.191e^^SJrop Hno 16-207, Main Road, Sathupt lly (lr/), Sathupalli, Khamrr,am 1i07303. rep by^its proprietor lr/lohan Flao rZant patti, S7o. Ramulu, Occ br 5 n,:;s. aged about 60 years. ...PETITIONER State c'i l-e rrrgana. rep -by^Commissroner of State I ax, C. T Complex, Nampirlry llyderabad-50000 1 Asst. C:on11 ssioner of State Tax, Khammam ST(11,,, Waranryal (Div), near P.V N,r":s.rrra Rao Park. Burhanapuram, Khammarr ..RESPONDENTS 2 Petition -rnle r Artrcre 226 of rhe constitution of lnd a p aying that in the circumstances stat,:d rn the affidavit filed therewith, the Fligh cou t m a'y be pleased to issue a wr": (,lrn-"ction or order more specifically one in the natuie of writ of certiorari declarrnr; the order in original No 2D360824 1,+27418 Dt. 30to8t2oz4 for the FY 2019-:20 p assed by the respondent against the petitioner as wholly without jurisdiction v olirtjve of fundamental rights of the petitioner pri rciples oi natural justice and quersh the same lA NO: 1 OF 20215 Petition u rc., section 151 cpc praying that in the circumstances stated in the affidavit f'lerri in suppo( of the petition, ine Hign oourt may be pleased to 1,:qql:g with titirrg of - certified copy of impugned Or ier i; Original 2D3608241421 41]3 )r 3oro\rzo24 for the Fy 2019-20lrassr:d by the ,e"pon"oent and .restrain the llespondents from taking further actic,n again;t the petitioner, pending disposa r;f the main writ petitioner lA NO: 2 OF 2025 Petitron rrrcler Section 151 cpc praying that in thr-, cin:um;tances stated in the affidavit rik:c r support of the petition, ihe High c;ourt ma y be pleased to lysqend the irrp rc rred Order in Originat 2D3608241427418 Dt 3)tOBt2O24 for the FY 2019-20 p;:s;r;ec by the respondent and restrain the Responc ents from taking further action aqzrir s,l the Petitioner, pending disposal of tf e m ein l,rrit petitioner Counsel for the tretitioner: SRl. E HARI BABU counsel for th. lk::;oondents: sRl swARoop ooRILLl\ speciai Govt pteader for State Tax WRIT PETITION NO: 14224 OF 2025 Between AND 1 !/s, S! Balaji Traders, H.No.l-67211, Subhash Nagar, IDA Jeedimetla, Quthbullapur Mandal, lr/edhchal Malkajgiri, Telangana: SOO OSS. Rep.by its Proprietor, lulr. Chanana Ram Sain, aged about 36lears ...PETITIONER The Assistant Commissioner (ST), Jeedimetla-1 Circle, Hyderabad Rural Division, Telangana. The State of Telangana, Rep by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS I Petition under Article 226 o'f lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of lVlandamus or any other appropriate Writ or Order or Direction (i). declaring, the action of the 1st Respondent in issuing Order, dated 3010412024 and the Summary of the Order in Form GST DRC-07, dated 3010412024 and Proceedings in Form DRC-07 dated 2910412024 by 1st Respondent, levying SGST/CGST under Section 73(10) of the CGSTiSGST Acts, 2017,lor the tax period 2018-19, without even issuing Form GST DRC-0'1A as contemplated under Rule 142(1A) of the Rules 2017 (ii). declaring the action of the '1st Respondent, issuing the above orders without signature of the officer concerned in the Notice and Orders dated 3010412024 and Summary of the Order dated 3010412024 and Proceedings dated 2910412024 issued by the '1 st Respondent (iii). Declaring the action of the 1st Respondent, issuing the above orders without DIN and not being heard by the Petitioner, as arbitrary, contrary to the provisions of the CGST/SGST Acts 2017, and contrary to the Article 14, 19 (2) (g), 21 and 265 of Constitution of lndia and consequently set-aside the Orders of the 1st Respondent dated 3OlO4l2O24 and Proceedings dated 2910412024 fot lhe tax period 2018-19 are not valid in the eye of law, 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, daled 3010412024, Summary of the Order in Form GST DRC-07, dated 3010412024 and Proceedings, dated 2910412024 issued by the 1st Respondent, for the tax period 2018-19 under the CGST/SGST Acts 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the P,-.titioner: SRl. SHAIK JEELANI BASH/\ Counsel for the R,:spondents: SRI SWAROOP OORILL,q Speci;rl Govt Pleader for State Tax WRIT PETITION NO: 14587 OF 2025 Between: M/s. Telan AND 1 lA NO: 1 OF 2025 2 3 4 Sai t:ar lr Movers, Plot No.2/140, O.C Colony, \arr mani, Nalgonda, gana - 5t18001, Rep., by rts Proprretor. [\ilr. Alluguve:lly Srinivas. .-.PETITIONER The Statr: r:f -lirlangana, Department of Revenue (C.T.) Fiep. by it principal Secretal, Assistart C)onlnissioner (ST), Nalgonda - I Circle, N;rlgonda State Tar ()+[i:er Nalgonda-1, Nalgonda. U.nron o{ rC.ra_ rep by its Prrncipal Secretary, Government of lndia, Ministry of Flnance -]rd t-loor, Jeevan Deep Building, Sansad tVlarg, Nev, Delhi- j 10 001. ...ItESPONDENTS Petition Lrndr:' Article 226 of lhe Constitution of lndia praying that in the circumstances s1atr:<l in the affidavrt filed therewith, the Hi1lh Court may be pleased to issue an apprc,p'iate Writ, Order or Direction, more partrcu arly in the nature of MANDAMUS clr:clar rrg that the impugned Assessment order in DRC-07 under section 73 anJ attirchment to DRC-07 dated 30 08.2C24 rass ed by the 2nd Respondent fo' the :eriod 2019-20 vide reference zD36aBZ4142t 3'18 under GST Acts, 2017, withctrt e lectronically generated DlNs and also wrfl- out :he signature on show cause not o,: n DRC-014 and DRC-01 and summarT of the order in DRC-07 and attachment t,r [rRC-07 either manually or digitally ar; invalid and deemed to have never have issued, violatrve of the principles of natural j-rstice arbitrary, capricious, and illella I Petition unrler iection 151 cPC praying that in the crrcrms ances stated in the affrdavit fileC rr support of the petition, the High Court rray be 1rlg3ss6 to grant stay of all furthe' p'.,:eedings, including recovery of tax and penzrlty, pursuant to the impugned as;se:,r,llrent order dated 30.08.2024 passed by the i nd Respondent vide reference )aD36oB241429318 for the period 2019-20 r:spe.ctivr:ly under GGST / sGST Act 2017 iisi orherur'ise the petitioner will be put irreparallle Irss and severe Counsel for ther Petirioner: SRl. VENKATRAM REDDY MANTTJR Counsel for the Respondent Nos.1 to 3: SRI SWAROOP OORILLA Special Govt Pleader for State Tax Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 14676 OF 2025 Between: M/s AND 1 Sai Earth Movers, Plot No.2/140, O.C. Colony, Nammani, Nalgonda, Telangana - 508001, Rep., by its Proprietor. Mr. Alluguvelly Srinivas ...PETITIONER The State of Telangana, Department of Revenue (C.T.) Rep., by it Principal Secretary. Deputy Commissioner of S.T - 5, Enforcement, Enforcement wing - 2, Hyderabad Assistant Commissioner (ST), Enforcement, Enforcement Wing-2, Hyderabad State Tax Officer, Nalgonda-1, Nalgonda. 5. Union of lndia, rep. by its Principal Secreta Finance,3rd Floor, Jeevan Deep Building, 2 3 4 ry, Government of lndia, Ministry of Sansad Marg, New Delht-1 '10 001 . ...RESPONDENTS Petrtion 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 approprlate Writ, Order or Direction, more particularly in the nature of MANDAMUS declaring that the impugned Assessment Order in DRC- 07 under section 73 and attachment to DRC-07 daled 26.04-2024 passed by the 2nd Respondent for the period 2018-19 vide reference 2D36042407 2147 E under GST Acts, 2017, without electronically generated DlNs and also without the signature on show cause notice in DRC-0'lA. and DRC-01 and summary of the order in DRC-07 and attachment to DRC-07 either manually or digitally as invalid and deemed to have never have issued, violative of the principles of natural justice arbitrary, capricious, and illegal IA NO :, 1OF 2O25 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, including recovery of tax and penalty, pursuant to the impugned assessment order dated 26.o4.2024 passed by the 2nd Respondent vide reference 2D36042407 2147 E fot.Ihe period 20'18-1 9 respectively under GGST i SGST Act 2017 as otherwise the petitioner will be put irreparable loss and severe hardshiP. Counsel for the Petitioner: SRl. VENKATRAM REDDY MANTUR Y Counsel for the Flr:spondent Nos.1 to 4: SRI SWAROOP OORIt LA Special Govt Pleader for S{ate --ax Counsel for the Flr:spondent No.S: SRI GADI PRAVEEt,I KUMAIi DY SOLICITOR GENI=RAL OF INDIA