M/S Swastik Enterprises vs. The Assistant Commissioner (St)

rN rHE H|GH "orTrt8fo'=luoBl6t= ot.tt*NGANA (SPecial Original Jurisdiction) THURSDAY, THE FIRST DAY OF MAY iuo ifousnND AND TWENTY FlvE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURAEUE S[ii JUSTICE RENUKA YARA [ 3446 ] 12193 12207 WRIT PETITIO N Nos .5025 7244 11644 12090 12095 2506 12538 12677 ot 2025 1 12214 12274 12285 12324 12336 12401 and WRIT PETITION No. W.P.No.50250F2025 Between: 30102 2024 of H,}#;Hf, Er#q'd{i1iiifr,TTi'sfjir I'odi,i b+Gut., iuo HYderabad' fff :jf,i[,[i:ii:*.$fl sf; #':'{r* ...PETITIONER AND - rr /c-r\ l-r,rlarn2nAr - lll Circle Hyderabad Rural l.TheState.TaxOfficer-ll(ST),Hydernagar-lllL/|IUltsIly\lclquuv.._. Division Hyderabad its Principal secretary , f*X|"",, "irl, pli'3;fl*1 re r a[33n a, . 3l*" i:i a u i I d in si,-ilvd era o ad 'u:l:i'"11[i]B:sla'.fl ,l1s?5,'JiL1liL1',a"iJ":E'?'ft ]::']gr93bo3[T ...RESPONDENTS PetitionunderArticle226ollheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be preased to issue a writ, Direction or an order more particurarly one in the nature of Writ of Mandamus declaring the Show Cause Notice in DRC - 01 dated 28-05- 2024 bearing Reference No' AD360524020405F and the consequent order in Form DRC - 07 issued u/s' 73 of the TSGST Act' 2017 daled 27-08-2024 bearing Reference No. 2D360824 10gg17z passed by the 1st Respondent for the tax period April, i2019 t. March, 2O2O under the provisions of TSG ST Act, 2017 as being unsignr-.d n: r est, void, arbitrary, illegal, violative of the principles of naturar justice ar)ar 1'rom being viorative of Articres 1a, 19(1)(g) ol rhe constitution of lndia and consecuenfly set aside the same and pass such furtlrer or order(s) as this Honorabre crou t may deem fit and proper in the circumstanc<:s of the case (ii) set aside the grarnish:e notice dated 12.12.2024 issued by the l srt Respondent to the 3rd Respondenl, attaching the bank account of iresar demand ,";;; ;;;;" strensth or unsisned .^if":::n:' br recovery or Petition rjnder Siection iS1 CpC praying that in the circumsrarces stated in the affidavit fire'J in sucport of the petition, the High court may be lreased to stay all further actiott irclrrcling collection of disputed tax pursuant to ,. e show cause Notice in DRC ' o1 dated 28-05-2024 bearingReference No. .qD360524 o2o4o5F and the conseqrent rrder in Form DRC _ 07 issued u/s Z3 of fi,e TSGST Act, 2017 dated 27-ct,'20?-4 bearing Reference No. 2D360824 lOgglTzpassed by the 1st Respondent fo" the tax period April. 201g to March, 2020 urrder fl)e provisions of TSGST Acl, 2)17. IA NO: 10F 2025 Counsel for the Respc,ndents No.3 : W.P.No.7244 oF 202s Counsel for the petitirrrer : SRI A.V.RAGHU RAM Counsel for the Respondents No.1&2: 3[ilfxA[6}Hlff],*', SpI.GP FOR STATE TAx Between: Ui::#,#lix*,elil's"...:.'ffi,4-3,ft#'6,:IrB?;:r".:,"ni.o,h?*)in1ji Rajasthan- 306 021) Ham' 263, Akhariyo'Ka chourahL nr,ri*5.,''p"ri, AND ...PET|IONER '1 . The Assista nt C)onl RJ:'Si"tlT,..ii:H!.?",J"?:Jilli,?"[??i]j9i,-,.13f ,[;;f;::1,,%,],x111 , u"-tr,:,;3:%"".'llJ ?"fi 'r)-i,,T ?.xu3?:' * o Ru ra r Divi s i o n' Sth F r oo r' c r 3. state or rera ng ana, -*', "r:$ t lffi ,Ir1'r3:f:",:XU" to . Government Revenue 4 Central Board of lndirect Taxes and Customs' GST Policy Wing' New Delhi ' ReP. bY its Commissioner' 5 Union of lndia, Ministry of Finance' Represented by its Secretary' North Block' New Delhi-110001' 6 H DFc Bank, SilKssa SSgl'A?g1' J,fl ;i' $;f 'I $il;H'l?,1[1 ffi l;' i,i; JavPee House (JPP^' ^ "f.rl'da-r rfaveti (UT)- 396 230 ' '-"i;:,',?lh [S:]i'-"J,8i33[^,ft?i;SJri?St?1n"'' shri Nagar coronv' L B ...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 issue a writ' order' or direction more particularly one in the'nature of a Writ of Mandamus (i) declaring Show cause notice in Form DRC 01 vide Ref no' 2D36O622055[02D dated 1OtO6l2O22 and Order in DRC-07 vide ref' no' 2D361223071516H dated 3Vl12l2l23both issued by the 1st Respondent and an Order in Appeal in Form GST APL 04 vide ref no' 2D360824097437S dated 24tolt2oz4 issued by 2nd Respondent being un signediun authenticated' in violation of Rule 142(1J)r/w section 73(5) of ccsT/TGST Acl' 2017 and being void, arbitrary, illegal' without jurisdiction and without authority of law apart from being violative of Articles f +' f S(f Xg) and 265 olthe Constitution of lndia' and to consequently set aside any action taken pursuant thereto ":.0 O": ::::j:i:"t "' other order(s) as this Honourable Court may deem fit and proper in the circumstances of the case' (ii) declare the Notification No' 79 of 2020 dated lsrlotzozoissued by the Respondent No. 4 amending the Rule 142 (1A) of the Central Goods and Servlces Tax Rules' 2017 and corresponding G O'Ms No- 24' Rev. (CT-ll) Dept , dt' ogt[2t2[21 issued by Respondent No' 3 amending Rule 142(1A)of TGST Rules' 2017 as being without authority of law and ultra vires to the Section 73 of the Central Goods and Services Tax Act' 2O17 and violative of Articles1a,19(1Xg)and2loftheConstitutionoflndiaasbeingwithoutauthority of law and ultra vires to the Section 73 of the Central Goods and Services Tax Act' 2017 andviolative of Articles 1a' 19(1)(g) and 21 of the Constitution of lndia' IANo: 10F 2025 IANO:2OF 202s W.P.No.11 644 0F 2025 Between: Petition under section 'r 51 cpc praying that in thc. cin;umritilnces stated in the affidavit firr>d in ;upport of the petition, the High court may be, ,reased to stay operation of Fc'rnr DRc 13 dated 05/'r 112024 issuedto Respo,dert No. 6 and 7 by the Responderlt Nc. 1 and consequenfly allow th accounts. -,.."v.tsv,,,y druw rne norma operation of bank petition Lrncrer s ection 1 51 cpc praying that in the circumst,arrces stated in the affidavit firetr in s.rpport of the petition, the High court may be Dreased to stay of operation of irnpugled order in Appear in rorm GST AF,L 04 vide ref. no. ZD360B24O9Z4iI Z{i d at ed p e r i o d 20 1 7 - 1 8,,,, ",,, n ;;':::?i::H ,'; i : : ff :i#l,J ; j ;: i:";:; Petition' as otherwrse, the petitioner wi, be put to severe ross arrd harlship. Counsel for the petiti:rrer : SRI V. VEEITESHAM Counsel for rhe Resprrnd"nl"^I9,1 toS : SRt T.CHA|TANyA KtR AN, rr-,o.. sRtswARoop ooRtLLA, spi.#;fril ITor. ro, COUNSEI fOr thE RESPCTNdCNt NO.4:SRI DOMINIC FERNANDES, Sr.SC FOR CBIC Counsel for the Respondent No.S : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL Counsel for the Respondent No.6&7 I -_ Hild?if Lp,}jffi Hiiiiliflff,f,#',J##3:'Er jrp.3r,".ri;,!,ffi 1,",?y,%? ...PETITIONER AND 1 2 Assistant Co'lrnis:;irtner (ST), Madhapur 6 Circle, Madhapur r)ivis on, Telangana. Union of lndi,a, Rep by the Secretary, Ministry of Finance, No 136-,\, North Block, New Delhi 3. state of relatgal?' F:Sr#:l",ilr%?al secretary to Govemment' Revenue (CT-ll) Department' secretar rdt' I rvsvr svq- ...RES'ONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe 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 lst Respondent in passing the impugned order dated O7tO2t2O25 passed for the year 2O2O-21' as improper' illegal and show cause notice dated 21111t2O24 is unsigned and consequently set Petition under Section 151 CPC praying that in the circumstances the affidavit filed in support of the petition, the High court may be please stay of collection of the total disputed tax of Rs 14'00'680/-' aside the same IANO:1 OF 2025 W.P.No.12090 0F 2025 stated in d to grant Counsel for the Petitioner : SRI GADHAMSETTY NAGA GOURI SHANKAR counserrortheRespon.".l1ir,ft ll|t"t35i[il,"S,tHb["3ior=r* counser ror the Respondent No'1 ' .#'r:0"Jim:iEl,[Yllth.," Between: HB, 3il,il'JillSf 'f Eh:lr'f i,,[x;li,""i':y.Jh?lt?i3:i's Ravi M od a n i' 2 -4' ".PETITIONER AND 1. Assistant Commissioner (State Tax)' Ramgopalpet-Ranigunj-2 Circle' " ijegumPet, HYderabad' , 3,sJ:,?',.#l? ?piBl f,Biit:: S:;"#fi :lilg;il1x,*ifi il ctr ief s e creta ry to ...RESPONDENTS PetitionunderArticle226otlheConstitutionoflndiaprayingthatinthe circumstancesstatedintheaffidavitfiledtherewith'theHighCourtmaybe Pleased to issruc a LVri direction - (a) ir;6;,r;r';:ff:ff;;,il:::"' approp.iate \vrit or order or Form GSr DFrc.oT'n-** "^ r.].1::::i::_:."r dared 3".08 ,.24 arons with issued by tne rsr R,:s,pi::I:;:,:#;::,::::dated 31 08 202< p,,po-,t"arv GGST and SGSI Ar;r ,, o",") I :,;,::^r","0 2019-20 under Se:tion z3 of the :ffi ::H:: l j :,: :i :="-H;'ii;. l,'": :;Hfi :.l ; ; ;: :; tax. interest ",. o=.,,,,,r,0,1i,J::lJ1:':ll,JJj.r decrarins thar rhe riaoiritv or Ref.No.ZD 360g241s1ruoo n^i,)'li' "';cr'rtrsr9o€d order in clir t)Fc-07 bearing of the Gsr Act rry ther ,.,'o ott"' 31 '8'2024 purportedly passed urd-"r section 73 ***li::ili, ri:ffi::",,,:mi- ; :* xki r: not commence untrl a signeo copy of the order 0u,", of the GST At:t, 20'17 would Petitioner in accord,en, " with law. ) 31 '8 202'1 is r;()rved on the petition uncler St:c the arridav* ,,,"0 ,. *,,j"",i::[H]:':r:i in the circumsran:r:s stated in grant stay of a1 furthr:r ..":-.,::^"'':run' tne High Court may bt, pteased to ';,::':,i;,1,;'#lni#fu m::#:fl ::t:,:::fi pending disposal cf the \ severe ross and hardship. vrit Petition as otherwise the Petitioner ,"i t oe put to IA NO:1OF2025 Counsel for the pet Counsel for the Res w.P. No.120950 F20 itionerr: SRt KARTHIK RAMANA PUTTAMREDDY pc,ncents : SRt T.CHA|TANyA KIRAN, rep.. sRr swARoop ooniiia,.Gi,,loilion srArE rAx 4 Between: Bs, 3i,itijflsll i,:3:i.5lii,,i,Huf3iJ"?:.:Lll,1,3ll?.",31a# Ra,i r\4cc rni, 2.4_ .. PEI I-IONER o*?. o..,.r"nt commissioner (State Tax)' Ramgopalpet-Ranigunj-2 Circle' " ijegumPet, HYderabad' '3'3J:,?'#l??PiBi:L?i"'l:'iS:;"iff :lilu.?JlXff 1ffi 'ctriersecretaryto ...RESPONDENTS Petition under Article 226 ol 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 of Mandamus or any other appropriate writ or order or direction - (a) declaring that the adjudication order dated 31'8 2024 along with Form GST DRC-07 in Ref'No'ZD3608241518252 dated 31 'O82024 purportedlv issued by the Pt Respondent for the tax period 2O1g-2O under Section 73 of the CGST and SGST Act as being a nullity' non-est in law on account of not having any signature and also contrary to Rule 142(1A) of CGST Rules' 2017 for not issuingFormGSTDRC-OIA'(OR)(b)alternatively'declaringthattheliabilityof tax, interest and penalty arising under the unsigned order dated 31 B'2O24 in Form GST DRC-07 in Ref'No' 2D36o8241518252 purportedly passed under Section 73 of the GST Act by the Pt Respondent cannot be enforced or recovered from the Petitioner on account of such order being unsigned' non-est and also that the limitation to file a statutory appeal under Section 107 of the GST Act' 2017 would not commence until a signed copy of the order in DRC-07 dated 31 .08.2(J24is served on the Petitioner in accordance with law' IA NO: 10F 2025 Petition the affidavit fil grant staY of 31 .08.2024 an dated 31.8.20 pending disPo severe loss and hardshiP under Section 151 CPC praying that in the circumstances stated in ed in support of the petition' the High Court may be pleased to allfurtherproceedingspursuanttotheimpugnedorderdated d proceedings in Form GST DRC-07 in Ref No ZD36}B241518252 24 passed by the 1St Respondent for the tax period 2019-20' sal of the Writ Petition as otheruise the Petitioner will be put to Counsel for the Petitioner : SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the R er;ponde W.P.No.12193 ()F 2t)25 'l'* 3fil,Il"#tJIfl fll Sli [?I ;=.) R s rArE rAx Between: 5jfl ffi HI#fr fj:tr!F+;;.,,,1;fi?,t.,,,$*[jajii:#jriii:#;:i,y AND 1. ...PETITIONER 2 3 ilff iff{fl;]ffi ;r,i:.,r^*tHzr:,s;:ifi.:;ri:rjl.#r,,,EBnro,* 3 :i: r'l l; i it f H * #fi qpj,i';fff"?f :S:+E ryro G o ve r n m e n R eve n u e H:f BBI l?,,% [g?",, of Finance, Represenred by its se,:reterlr, North Block, 3il1? .B;'A;.J,j,l:S,ffi:,,.t"*s and customs, GSr poricy win,1, New Derhi 4 ..,RESPONDENTS petition unoer Article 226 of the Constituti circumstances sta,:ed n the arridavit rireo *rereilir,ljii],nilllilT: pleased to issue a wri:' order, or direction more particurarry one in tht: nature of a Writ of Mandamus (i)l),:cJaring Un signed Show r vide Ref no. ZD36o6:)r.0s77744 dated 10.06.2rJ::::T;;illl j::: DRC-07 vide ref nc. 2D36082407g2526 dated 21 .o8.2024 bothissue,J by the 1st Respondent undr;r thr: provisions of CGST/TGS f Act, 2017 as ,eing void, arbitrary, i'egar, vrithout jurisdiction and without authority of raw apart from being violative of Articles 1A, rc])@) and 265 of the Constitution of l,xlia, and to consequently set 'lsde e'ny action taken pursuant thereto and pass s:ch further or other orde(s) a s th s Honorabre court may deem fil an,1 pr c rer in the circumstances of the r;zrse. (ii)decrare the Notification No. -g of 2320 dated 15.10.2020 issued b,r *re Respondent No. 4 amending tn" nrr" ior'r",'iJirn" Central Goods and Ser.r ic;es Tax Rules, 2017 and corresponding G C .Ir/s No. 24, Rev. (CT-ll) Dept , d;rterl Og.O22O21 issued by Respondent No. 2 am,,rrrding Rule 142(1A) of rGST Flures; ir.'1 7 as being without authority of raw and r rt a vires to the Section 73(5) of the Central Goods and Services Tax Act' 2017 and violative of Articles 1a, r9(rxg) 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, 2O17 and violative of Articles 1 a' 19(1 )(g) and 21 of the Petition under Section 151 CPC praying the affidavit filed in support of the petition' the of operation of impugned Order in DRC-07 vid 21.08.2024 issued by the Respondent No' pending disposal of the above Writ Petition' Constitution of lndia IA NO:1OF 2025 w.P. No.1 2207 OF 2025 that in the circumstances stated in High Court may be Pleased to stay e ref. no. 2r/3608240792526 dated 1 under CGST/TGST Acts' 2017 as otherwise, the Petitioner will be put to severe loss and hardshiP"' Counsel for the Petitioner : SRI V' VEERESHAM counserf ortheRespon.".!.*TreJrXr_".#lsfifl lflJi.SF$itiirrt* Counsel for the Respondent No'3 : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL Counsel for the Respondent No'4:SRl DOMINIC FERNANDES' Sr'SC FOR CBIC Between: H;,ffi litf:i?Fffi:Hr{fl3geft}lh$tf,.idifu .1"#!5{t;s,::l} 5!RBfu'fl33,?:fi,1j,31'li1:i"ili;"'i:E6o ocr'z -- ...pE.roNER llirfr*.x:iffi i:?3i[i'f h:ffi ;'Yl?r?'?"f5fl tuH'i'{'illsil State of Telangana, Through Principal Secretary to- Government Revenue ts5riE tt"., " i.li it8i m e rci a r Ta"x )' H vd e ia bad' re I a ns a n a Union of India, Ministry of Finance, Represented by its Secretary' North Block' New Delhi-'l 10 001 AND 1 2 3 * RSit},,1t:i,fl,1:,.J1%l raxes and customs, GSr pr>ricy v/ins, New Derhi .. RESPONDENTS petition urrcje r Article 226 of the Constitu circumstances stat,:cr i.;,'^ -;^.:]'.,::"slitution of lndi:r prirving that in the #ffir: : :;r,:#ii#fui:H;l "i; " * ;i'*:::; vide Ref no. ZD..)6C622057752A dated .t0.06.2-l cause noti()e ir. trorm DRC 01 DRc-07 vide ref. .)ct.2,.D360424053196E aatea zl and an imp rglned order in Respondent ,,,0,,,. t" -n-,1;;."::'::'^1':-t_1'04'2024 both isstred bythe ist arbitrary, irresar ,,t,ithrrrt,il::ffi*;ff"T:.r Act, 2017 ,rs beine voio, #l::;:":lll:;:;:,:, ie(1xs) and 265 ",,n""lll'J,,.1,;l l'il';::ff l: or other orde(s) ,,, ,"n'action taken pursuant thereto and pas;s such fudher circumstances of the r;e Honble court may deem fit artd 1.,rrpu, i, th" ls lo 2o2oissued by ,,:':":'J"ff::f ijT x::"'tion No re c,r 2io2o dated centrar Goods and ,"^,.."1|" ",:^:'::.i amendins the Rure 1,12 (1A) or the ;*[:f f3;f, rli:i:ff *",,,"TTr]ii#t1i::;:,*il;:: the section 73(5) of th,: 6sr1,r, Goods and a",.,,""ror,,, of raw and urtra vires to of Articles 14, 1s(1)(g) and 21 of the Constitutio Act' 2c17 a rd violative authority of law anc ultra services rax Act ,,to1t vires to rhe secrion ,rtllZin;i:fi,":"ll:"J1,::: Constitution of lndia. and violative of Articles 1a, rc()@) anrj 21 of the IANo:1OF 2025 Petition unde,r lier{ron 151 CpC praying that in the circums.:anc::r; stated in the affidavit fired in supp r11 0f the petition, the High court may be prea s rd to stay of operation of imp.rgned order in DRC-07 vide ref. no. 2D360424053.!r6E dated 24.04.2024 issued bv the: Respondent No. 1 under CGST/TGST,AT;ts, 2017 pending disposal o{ the above Writ petition, as otheruise, the pr-.titionr:r will be put to severe loss arrd ha -c ship. Counsel for the petitioner : SRI V. VEERESHAM counserrortheRespon.",S*TBJrXil".#lBHfl li,-r"$.5F$it?i'=r* Counsel for the ResPondent No'3 : SRI GADI PRAVEEN KUMAR, DY,SOL.GENERAL Counsel for the Respondent No'4:SRl DOMINIC FERNANDES' Sr'SC FOR CBIC W.P.No.122140F 2025 Between: Uly,l=#,ilnE5lf;H&3'-[]'lB:^?i:i[?il3:'];':er:[5:TEL:!3#:''uvodf *'' ".PETITIONER AND 1 The Assistant commissioner, (GSTXST), Jubiree Hiils, il punjagutta Division' T.G. ,U".?1$ff t"dft:3lR81",:i;;[Hi$f :['Bf; B?5[?i,]a:l3i?3" 3. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) " O"Pariment, HYderabad' t Hfl:l"""i';:l?ilTjSill,j'i'$rtn",3l?3fl0''oepartment or Revenue' Ministry or ."RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue Writ of Mandamus or any other appropriate writ' or order or direction declaring' That the impugned Order vide reference No 2D36o6241146594 dt' 27'06'2024 and Show cause notice vide reference No' 2D3603240096986 dt' 06 03 2024 cannot be sustained as the Show cause notice and order are unsigned i.e. were neither digitalry signed nor verified through e- signature as envisaged/specified under rule 26(3) of CGST rules' 20'17 and are to be set-aside. lA NO: 1 OF 2025 petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to suspend the operation of the Order in Form GST DRC-07 vide reference No 2D3606241146594 dt 27'06 2024 issued by the 1st Resporldenr:, passed for the tax period 2023_24 tnder the provisions of the Act. Counsel for the petitioner : SRI JAt KISHAN SOLANKI Counset for the Res pond"nllf g,llga : SRI T.CHAITANyA K tRAN reo.. sRr swARoop ooRrLLA, spi.Cp'iti; !Tor. ro, Counset for the Resp,ondent No.4: S_T! gADl PRAVEEN KUMAR, DY.SOL.GENERAL w.P. No. 122740F 2025 Between: yi:fJ%'h"#ffi ,si {i:!:^€x}J:ff ,1x,'liil#:?:",l.ay;,3?Ti 91H,x&?,s13i,fl? ANO 1. 2. .,.I'ETIT]ONER Assistant Oorn rr isisiOner, Waranoal_t trh.^_[ r^,^-^-_ , state of rerangana, reD. o, ara ngal-Urban-ll' warangar' c o ve,.n m e n f , E; t j b15 i Ji"f Sli"J..,:$, 'tfl; fl ffi?:,:fj "? f ,: i e c reta ry to ..RESPONDENTS petition under A i icre 226 0f the constitution of rndia praying that in the circumstances stirterd ir the affidavit filed therev pteased to issue a,Nrt of Mandamus ",. "r, ",nJ]t:rj:;r:,n]';;T ;f :: direction (a) declaring that the adjudication order Form GSr DRc-07 in Frer. No.ZD3 6o424oBo2B4E :::: :: : ,:;,ilf"lJl; issued by the Res;pondent for the tax period 2o1.-1g under Sr:ctic n 73 of the GGST and sGST '\ct ar; [sing a nurity, non-est in raw on account ot' rot having any signature and a so contrary to Rule 142(1A) of GGST Ruler5, !Q.l/ fe1 ;1e1 issuing Form GST Dtic'c''lA, (oR) (b) arternativery, decraring that the Iiabirity of tax' interest and :enerrty arising under the unsigned order dated 29.4.2024 purportedry passec t. nd -'r section 73 0f the GST Act by the , st *e rspondent cannot be enforcecr c'r re:overed from the petitioner on accounl of srch order being unsigned, nc n'est lnd arso that the rimitation to fire a statut,lry appeal under Section 107 c,f the CiST Act, 20.1 7 would not cc of the order dated 2:).2..20214 is served on the petitionllT:illl"1T;il"t, IA NO:1 0F 2025 Petitioner will be put to severe loss and hardship' Counsel for the Petitioner : SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondents : SRI T'CHAITANYA KIRAN' rep" " ltr itiinii<iiiF-oonrr-r-r, spi'c e ron srArE rAx Petition under Section 15'l CPC praying the affidavit filed in support of the petition' the impugned order dated 29'4'2024 and proce Ref.No.ZD360 424O8O284E dated 29'04'2024 the tax period 2018-19, pending disposal of W.P.No.12285 oF 2025 Between: AND 1 that in the circumstances stated in High Court maY be Pleased to the edings in Form GST DRC-07 in passed bY the Pt ResPondent for the Writ Petition as othenarise the ,T' #ffi :31 i,, f,l % 3,..?ll:' "d,)l tf 'H1'"11 Principal Secretary to Government Revenue . Hydeiabad, Telangana' nce, Represented by its Secretary' North Block' N.*,!3'f 'riftl{,i:f,aq;$ffi lk,i,fliiJfl{iffi *;;,";f it, |[3, 33%i1.?:X'JJfri'Gg?i,1H:fiH#ru";"i"Gol ...pErroNER 2 J The Assistant Commissioner R l)s,f I[ # tl:lts3l s"#81*' State of Telangana, ThP-uSf.t 6llittment (Cdmmercial Tax) Union of lndia' Ministry of Fina New Delhi-110 001' 4. Central Board of lndirect Taxes and Customs ReP bY its Commisstoner , GST PolicY Wing, New Delhi ...RESPONDENTS Petition i-rnder 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 issue a writ' order' or direction more particularly one in the nature of a Writ of Mandamus (i) Declaring Un signed Show cause notice in Form DRC 01 vide Ref no. :ZD36O524I7215OP daled 31tO512O24 and an impugned Order in DRC-07 vide ref. no.2D360824115446A dated27tOBl2O24 both issued bythe 1st Respondent _rnCer the provisions of CGSTiTGS T Acl, 2,'11 ls being void, arbitrary, illeg.al, wi.hout jurisdiction and without authority of law a )art from being violative of A.trr;tes 14, 1g(1)(g) and 265 of the Constitution r:i .lndia, and to consequently sel at;irje any action taken pursuant thereto a.d p;lr;s such further or other orde (s) a s this Honourabre court may deem fit an,1 proper in the circumstances ot *re case. (ii) decrare the Notification No. 79 ,f 2020 dated 1511012020 issued trv the Respondent No. 4 amending the Frure 142 (1A) of the Centrai Goods and ljr:rvices Tax Rules, 2O17 andcorresponcling,3.O.Ms No. 24, Rev' (cr-') Dept ' cared ogro2r2021 issued by Respondent No 2 amending Rure 142(1A) of rGlir Rr- r.s, 2017 as being without authority of law anc urtra vires to the section 73(5) of ,'e centrar Goods and services. Tax Act 2017 andviorative of Articres 14, 19(1r(i1) and 21 0f the constitution of rndia as rreing without authority of law and r-rltra services rax Acr, ro,, .::",,:;[ ]"m::t?;' ff ;;;'l;,: "r"ii1 il: Constitution of lnd a. IA NO: 10F 2025 Petition undr:r {ierction 151 cpc praying that in the circurnsta rr;es stated in the affidavit fired in sucport of the petition, the High court may rre preased to stay of operation of impug.ed order in DRC-07 vide ref. no. 2D3608241 rt;446A dated 27/0812024 issued by the Respondent No. 1 under cGST/r-GS.i- Acts, 2017 pending disposar of the above writ petition, as othenvise, the pet ti,rner wi, be put to severe loss ancj ri:rdship. Counsel for the petitioner: SRI V.VEERESHAM Counsel for the Respo.rrfenll!9,!&Z : SRt T.CHAITANyA K|RAN, rep., sRt swARoop ooRlLLA, spr.ei ioh'liiire rax Counsel for the Resporrrtent No.3 : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL Counsel for the Respo,rrjent No.4:SRl DOMINIC FERNANDES,ST.SC: FOR CBIC M/s. BPR Ass-ociates-,-11-21i{li.,%i3,5."3,1b3"ry?['tt',k"},1fi#if,[,lfifiUfrt Ea:?fl:;iJilfsHilf +seft "'# kfs5,F; iLiov' rii" t i.204' Bokkon guda' W.P.No.12324 OF 2025 Between: IA NO: 20F 2025 ...PETITIONER o*? tn" Assistant Commissioner' Sl' .Keqsala 1 ^Circle' Malkajgiri Division' 5th Floor, C.T. complex' rtiiiiip'irv' Hvo"rabad- 500 001 2 state or reransana,,rJ:l?$ EllBp,?"i:f:",:XU" to Government Revenue DePartment (Comme . )?l?,',ft:[.t*.,iltT:l[ssii'ft:iJ,,l':r'#+'"l,HJi3-"1#1t1'nun"'Branch' ...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 (i) declaring impugned Show cause notice in Form DRC 01 vide Ref no.2D360524090134H dated 31 O5'2o24 and an impugned Order in Form DRC-07 vide ref no ZD36OB240967301 dated 24'08'2024bolh issued by the 1st 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 1+' 19(1 Xg) and 265 of the Constitution of lndia' and to consequently set aside any action taken pursuant thereto ' 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 of operation of DRC 13 dated 24'03'2025 issued to Respondent No 3 by the 1st Respondent under CGSTiTGST Acts' 2o17 and consequently allow the petitioner use the same, pending disposal of the above Writ Petition' as otherwise' the Petitioner will be put to severe loss and hardship"' IA NO: 10F 2025 Petitio 1 ,nce" section 151 Cpc praying that in the ci.cun.stances stated in the affidavit f re'l r r;upport of the petition, the High court may t e preased to stay of operation .f im6'ugned order in Form DRC-07 vide ref no. Z,)i\608240967301 dated 24'09 1>-0i24 isrsued by the Respondent No. 1 for the ta:,: period 2019-20 under GGST/TGSI Acts, 201 7 pending disposar of the above vr'rit petition, as otherwise, the, Petilicrner will be put to severe loss and hardship,,. Coun3el for the petitioner : SRI V.VEERESHAM Counsel for the Respondenfs 11q.192 : SRI T.CHAITANyA KIRAN, rep., SRI SWARoOP ooRtLLA, Spt.Gp Fr)ri SiAre reX Counsel for the Re:;pondents No.3 : -_ W.P.No.1 2336 0F 2025 Between: Novo Modular Fr rni.ure tndia pvt -Ltd, plot No.22, D. No 6_g-17. .t).A., Kattedan, 3il5i,#31;t'J35'il],;;"'iln?Js*'*:6ilr'""lrr:f,1i "n,{,nisins oi*,i,i s'vLX'ii;i,o ..PETITIONER AND 1 Hitl,:ff : j,S"fl :'"Tii:J,.,El?,J,?JIEfl,Xl'.:X,i,,,il,iil Saroor litation Nagar Road, 2. Joint Cornnriss ioner(ST), Saroor Nagar Division, 1st Flr,or. \:ar Exhibition Grounds, Ne mlra tly Station noio, iivaJiro"ji' " 3. Branch Managr;r, IDBI Bank ltd., Basheerbagh Branch,Hycleratrad. 50000.1. 4' commissioner of state- Goods service Taxes, 1st Froor, cr.rrrmissioner of Commercial .'-e,xes Buitding, GorLinm.ni' oi r"rr"gii:,;,""ii,#;alri, HyderabaC. 5. The State o' r'rrranoana, rep- by its principar secretary. Reve.ue (state Tax) Departmelt. Se c.ei-ariat, UvoeiSoio ...RHSiPONDENTS Petition under Articre 226 of the constitution of rndia prayir,l that in the circumstances sta ted rn the affidavit filed therewith, the Hi,gh o.urt may be pleased to issue writ of r\rrandamus or any other appropriate vlrrit order or direction under r\rticre ' 226 of the constitution of rndia in rJecraringr r 1) unsigned show cause noti,;e dt.l/-06-2022 issued by the 1st respondent in rol serving the same to the petitioner as prescribed under the Act and the said show cause notice is cryptic, vague' *itfrout any reasons is quite contrary to the mandatory period prescribed under section 73(2) of the Act' before passing the order' is violative of the Act and unsustainable in the eye of law (2) failure to provide the detairs or attachment to the unsigned show cause notice dl'07 -o6'2022 and unsigned order dt 30-'12-2023 issued under section 73 of the Act passed by the 1 st respondent under section 73 of the Act' 201 7' without signature over the attachment of the details under referenc e No' 2D361223067209E for the financial period July, 2017 to March' 2018 is violative of the principle of natural justice equity, fair play and contrary to law and (3) the unsigned show cause notice dl.O7 -06-2022 and unsigned order dt 30-12-2023 issued under section 73 of the CGST Act, 2017 isviolative of Rule 26 of the CGST Rules' 2017 as prescribed under the GST Act, 2017 'as arbitrary illegal and quite contrary to law consequently set aside the same as void' unenforceable and unsustainable' 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 third person garnishee notice dt' 18-03-2025 issued under section 79 (1)(C) of the Act, 2017 by the 'lst respondent for the financial year July' 2017 lo March 2018 to the third respondent i'e lDBl Bank Ltd'' in attaching the bank account for Rs.25,32,258/- pending disposal of the above writ petition. IA NO: 10F 2025 IA NO:2 oF 2025 petition under section 15i 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 disputed tax under the CGST and SGST of Rs.1,94,31 1i- and equivalent penalty levied of Rs'1'94'311/-' passed under section 73 of the SGST and CGST Act' 2017 ' under reference No' 2D361223O67209E pursuant to the unsigned order dt'3O-12-2O23 ' issued by the 1st respondent for the financial period July ' 2017 to March 201 8 pending disposal of the above writ Petition' Counsel for the Petitioner : SRI TEJPRAKASH TOSHNIWAL co u n s e r ro r t h e R e ; po n' "'!"*i Billi,i83;,'# Ii ilt, li i:J i L$lJii"fi, r* Counsel for the Res;Frondents No.3 : W.P.No. 12401 oF 202t5 Between: i6#i*3xlfr1ii;l,lll'f;l#i3i'iJ:.r,rjJss,,fig,r,"T1fi,3;y:l,il,,[:j]lrr y:,lT.H;S: ANO 1. The Assist:rnt Rural Divisic,n. (]ommissioner I,G. .. PETITIONER Hyderabad (GSTXST), Jeedimeila-[ Cir:;t,: 2 J 4 The Com.nissiorrer of Stat co m m i s s i r n ei' i j r,n"*I ivr',,ip? ,116o InB 3l1l: rifrl 'B; partmen, State GST .l-lyderabad. ffiiH::,,: l;'e{ansana' Rep by its Principal Secrete ry l*:venue (CT) Union of lrrdia, Ihrouqh Joi Finance, Nodh' Eit;c-k;vNe#3:f,:ii"J3&,. Department of Rr..ven rr:, Ministry of ...RESPONDENTS petition urderr rrrticre 226 0f the constitution of India p-ayirrg that in the circumstances statr:d in the affidavit filed therew pteased to issue \ivrit of Mandamus or any other::rffJ:l;'I ffJr:: direction declarinq -l-hat the impugned Order vide rel?.ence No 2D360225074705A dl :25r02t2025 and show czuse notice vit,e rr:rerence No 2D36112402g571) r)t. 26/1112024 cannot be sustained as the sihou,. TSe notice and order are uns;ignerr ie were neither digitary signed nor verfierr through e- signature as envis 39 eci/ s :ecified under rule 26(3) of CGST rules, 2017 and arc to be set-aside. lA NO: 1 oF 2025 Petition und*r Ser;tion 15'l cPC praying that in the circumstanci:r; stated in the affidavit fired i' suppc( of the petition, the High court may be p reased to suspend the operatic n )1 the Order in Form GST DRC_07 vidr; re,erence No 2D36O225074705A dt 25t[2l2[25issued by the 1st Respondent' passed for the tu, p"rioO 2O2O-21under the provisions of the Act' Gounsel for the Petitioner : SRI JAI KISHAN SOLANKI counserrorrheRespono","*TBJr,il;BEJ3[,tl]itItJJHII'T;"'* cou nser f or the Responde nt No'4' 3+:r"J[::Efttxff t['' ffil' w.P .No.1 25060F 2025 Between: Xfsd#f H'.rlsll:ffi lll'{ S,'B1'J ffi! iiJ'?,ffll"lxl T,"f %)'fl'lr AND 1. The State Tax Officer' Saroornaga ...PETITIONER r-lll, Saroomagar, Hyderabad' Telangana Saroornaar-lll, Saroornagar Division' cretary, Revenue (CT) ...RESPONDENTS 2 The Assistant Commissioner (ST)' Hyderabad, Telangana' ;:? :ixi: f{ +3"31331? S"?;PJ''*? "Ifr?PfJ "": 3 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' the action of the 1st and 2nd Respondents in issuing Order' dared 27to4r2o24 and the Summary of the order in Form GST DRC-07' dated 27to4t2V24by 1st Respondent and Proceedings' dated Nil issued by the 2nd Respondent' levying SGST/CGST under Section 73(10) of the CGST/SGST Acts' 2017,Iotthe tax period 2018-19' without even issuing Form GST DRC-01A as contemplated under Rule 142(1A) of the Rules 20'17' without signature of the officer concerned in the Notice and Orders dated 27 tO4t2O24 and Summary of the Order dated 27to4t2024 passed by the 1st Respondent' and Proceedings dated Nil passed by the 2nd Respondent and without DIN and not being heard by the Petitioner, as arbitrary, contrary to the provisions of the CGST/SGST Acts 2017' and contrary io the ;\rticle ;:"ff li::];ui;ii;i;l:,,f t;lTff ::":J.""rfl ::;#;:;il: issued by the rnrrtipr(, on,",'" 'no Respondent for the -'rs are not varid in the "r":[;t.]:il:X,,::]t r. IA NO: 10F 202!; petition -rnCerr Iiecl rhe arridavit ,,,.,0 ,, .,*f,l::Hffi:|,,:rli:, the circums.arces srated in suspend the ope.aric.r or*," oro"r, o":;;r"r;,:;r;':^ court may tre preased to Form GSr DRo_c7, tnua ,),noi]^'.,:':::'^",o,2o24, sumntary or the order in multiple officers; i " r,,t ,l 2710412024 and Proceed thE CGST/SGS r AC S #:::ffi;"]*i.,iii:tr::fi:I}';T:i ::J:: otherwise, the pr-.ri,i6p6r wirr be put to severe "r" ;rr,l""r::;;, * ,, petition, as Counsel for the petitirrner : SRI SHAIK JEELANI BASHA counser ror the Resp<';'dents : ilisyffiiti^{"$iil; .", ?|029 Between: K,,hii"[r'F!11irsffi {*k":;#{iti#!;*q'fi **d,]f,ri;,,,r" W.P AND 1. .No.125380F d 809, Ranga ...PETITIONER 2 .) 4 The State of fe anlitna. Denarrrno^r nr D^._^_ Secretary. - -i i,\''! '|u' -epartment of Revenue (C.T.) Rep., by it principal fl ;:'"tt3ilo""11 "tiss ic ner (ST), Nacharam I I circte, Matkajsiri D ivisio n, ffi;[Et:[""''iss oner (ST), Nacharam N-2 circre, Markajgiri Divi,;i,:n, Union of lndia, n:p. by its Principal Secretary, Government of tndia, l4inistry of FinanCe,3rd Flcor, Jeevan Deep Building, Sansad Nlarg, New Delt)i-'11o oo1 ...REST'()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 I/ANDAIvIUS declaring that the impugned Assessment Order in DRC-07 under section 74 and attachment to DRC-07 dated 01 03'2025 passed by the 2nd Respondent for the period 2022-23vide reference 2D36032500107'14 under GST Acts, 2017, without electronically generated DlNs and also without the signature on show cause notice in DRC-01A and DRC-01 and summary of the order in 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. 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 penalty and interest, pursuant to the impugned assessment order dated 01 '03 '2025 passed by the 2nd Respondent vide reference 2D3603250010714 lor the period 2022-23 respectively under CGST / SGST Acl 2017 as otheruise the petitioner will be put lA NOI 't oF 2025 irreparable loss and severe hardship' Counsel for the Petitioner : SRI VENKATRAM REDDY MANTUR c ou n s e I f o r th e Res po n d e nts N o' 1 to3' :[1 lfrlA'Jt]"fol'ttl,r" o " SPI.GP FOR STATE TAX Counsel for the Respondent No'4 : SRI GADi PRAVEEN KUMAR' DY.SOL'GENERAL OF TNDIA W.P.No.301 020F 2024 Between: M/s.ManikantaTraders,l-10-B-lg,OppPetrolBunk'Cherial'siddipet'Telangana' 506223. Represented nV it."p"rop"ri"ii"fvfr-n!rl':uLu Patha, S/o. Patha Mallesham, "riJli:ioEfii,Cner.vai(,tanorl, Warangal- 5oo 223 ...PETITIONER .AND 1. 2 3 4 5 fii')'&i b'i ;?l'll 3; j ;l]::,,ily3;1, f; i3 :in*#: !: fl l3,.xi?Elb ll N o 1 1 -26 -22e State of TelanE;rna, Throur Department-1 t;,iffi ;;'pl,i1fff"?!3:s:"+3i]j3f :u"r'n,, n r Revenue :";T'fl,3t[l,,Pll:fl;?'lraxes and customs, GSr poricy wins New Derhi H:fRSfll!1,,1Jl?n," of Finance, Represented by its se:retanr, Norrh Btock, ft 33 I Sr?i Ii; l}"j :",,?:?,',i# [;ffi oer s u rvev No 1 3r]e, rr e a r B us Sta nd, ...REISPONDENTS Petition L ncler A.rticle 226 of the Constitution of lndia prayrn J that in the circumstances {itatec in the affidavit filed therewith, the High l.)ourt may be pleased to issue a wr t wrt or Manda,,,, ,,, 0"1.11,",ffi:'il"J;:::r# il,.;tr ;Jl;i"::j:Ij no.2D3602220271t380 dated 2StO2l2O22 and in DRC 07 ref. no 2D,t6042404s4576 dated ,;:.1T:."',1,11: ,Iin r: x Respondent under the provisions of CGST/TGS T Act, 201-,? ari being void, arbitrary, iregar, 'r'rrithorrt jurisdiction and without authority of raw aperrl from being violative of Articles f .l 1 9(1 )(g) and 265 of the Constitution of tn Jia, and to consequen'y set asid€ the same and pass such further or other ortler(s) as this Hon'ble Court mity deerr fit and proper in the circumstances of t1r) c2ss. 1;;; decraring that thr: No:irication No.0g/2023-C.T dated 31 .03.2a2,1 issued by Respondent No 3' ancr corresponding Go Ms. No. '1 '18 dated 25.08..2r)23 issued by Respondent No 2 arrd the Notification No. 56/2023- cr d,ated ,18.12.2023 issued by ResponJent \1.3 and corresponding GO. Ms. 170 dated i;0.12.2023 issued by Responclent lrlc. 2, which extended the time limit fo r- passingr lhe orders, is without aurhorit'r .f r;rr,v and urtra vires to the section 73(1 0) of ,.re GST Act 2017 and Section 16BA of CGST Act, 2017 and viotative of artictes 1q rc(1)(g), 21 and 265 0f the ronslitution of rndia and/or pass such further c,r oth€rr order(s) as this Hon'ble cotlrt mzl! deem fit and proper in the circumstanc;es t:f the case. (iii) decrare the Fo.m Dfro 13 dated 09.09.2024 issued for Fy 2)17-1il and the Form DRC 'r3 dater, (t7 'c.2024 issued for Fy 2018-1gis without authority of raw and violative of arti:les .4, 1g(1)(g),21 and 265 of the Constitution or, lndia and I consequently set aside the same and/or pass such further or other orde(s) as this Hon,ble court may deem fit and proper in the circumstances of the case' Petition under Section 151 CPC praying that i the affidavit filed in support of the petition' the High operation of Form DRC 13 dated 09'09'2024 issued DRC 13 dated 07 10'2024 issued for FY 2018-19 by IA NO: 20F 2024 IA NO: 10F 2024 n the circumstances stated in Court maY be Pleased to stay for FY 2O17-18 and the Form the ResPondent No' 1- Petition under Section '151 CPC praying that in the circumstances the affidavit filed in support of the petition' the High Court may be pleased to stay operation of impugned Order-in-Original vide DRC 07 2x36o42404g4576 dated 23'04 2024 passed by the Respondent No 1 ' stated in pleased ref. no. Counsel for the Petitioner : SRI V' VEERESHAM counselfor the Respondents No'1&2 : i[Lt6?Ht*lJi KrRAN' rep'' iPt.GP FOR STATE rAX Counsel for the Respondent No'3:SRl DOMINIC FERNANDES' Sr'SC FOR CBIC Counsel for the Respondent No'4 : SRI GADI PRAVEEN KUMAR' DY.SOL.GENERAL Counsel for the Respondent No'S i '-