M/R. Srikanth Bashetty vs. The Assistant Commissioner (St)

134461 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITI ON NOs: 12019 12035 12036 12051 12093 12157 &78s8 0F 2025 W.P.No.12019 oF 2025 i rl ,l I Between: !tLf9!|1qat! .ttladhava Rao, S/oSri pathipati Matyadri, Aged.41 years H.No.10_ 148/45133, Near Venkateswara Swamy Temple, Sii ttagar; Tirurjfa'giri, HVO"irO'aO -500 042. ...PETITIONER AND 1 2 The Assistant Commissioner (ST), Bowenpally -1 Circle, Begumpet Division, Hyderabad. The State of Telangana, Rep. by its principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hydeiabad. ...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 I' Respondent in passing the order exparte, dated 29.08.2024., the Summary of the Order in Form GST DRC_07, dated 29.08.2024 which is very bald and cryptic without following the due process of law levying ccsr/scsr, for the tax period 2019-20 under thecGST/SGST Act 2017, without any signature of the officer concerned either physical or digital in I '.]: the Order, dated 29.C8.2024. the Summary of the Order, dated :2908'2024 and the Show Cause Nlotice in Form GST DRC-01 dated 31 .o5.2024, are not valid in the eye of law.the action of the 1st Respondent in passing the orders, without even issuing Form GST DRC-O1A as contemplated under Rule 142(1A) of the CGST/SGST Rules 2017, is contrary to the provisions of the /\cts, hence the summary of the order is liable to be set-aside quashed in the interest of justice.the action of the Pt Respondent in issuing Notices and pasr;ing the orders, without generating fJrN in the Notices and orders, aie hot valid and consequently set aside the Order, dated 29.08.2024, the Summary of the O'dr:r in Form GST DRC-07, dated 29.08.2024 passed bythe lst Respondent as null and void. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circurrstances stated in the affidavit filed in support of the petition, the High Court n'ray be pleased pleased to Suspend lhe Operatic of the Order, dated 2910812024, the Summary of the Order in Form CillT DRC-07, dated 2910812024, Summary of the Show Cause Notice in Form GtiT DRC-01 dated 31 .O5.2O24, passed by the: '1 st Respondent, for the tax period 2019-20 under the CGST/SGST Act2017, pt:nCing disposal of the above Writ Petition, as otherwise, the Petitioner will be put 10 severe loss and hardship. Counsel for the Petitioner : SRI SHAIK JEELANI BASHA Counsel for Respondents : SRI SWAROOP OORILLA, Spl.GP FOR STATE TAX W.P.No.12035 OF 2025 Between: M/s. Amma Constructions, Plot No.2OlPart, Chandraiah Colony, lyderabad, Ranga Reddy, Telangana - 500 091, Represented by its Partner, Sri Tamm Sefty Suvarna. ...PETiTIONER AND 'l . The Assistant Commissioner (ST), Madhapur - 6 Circle, Madhapur Division, Hyderabad. 2. The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad. .,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 pteased to issue a writ or order or direction particularly one in the nature of writ of Mandamus setting aside the impugned Assessment order passed by the first respondent in DRC - 07, in Reference No.2D36022S067616g, vide DIN No.GST/36ABLFM17g7J1ZN121, dated 24tO2t2O2S, arising out of the Show Cause Notice in Form GST DRC - 01, in Ref No. 2D361O24O179121 , vide DIN No. GSTi36ABLFM 1797 J1ZN121 , dated 17t1012O24, for the tax period of 2O2O-21, that have been uploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rules 2017, as illegal ,arbitrary, ab initio void, contrary to the provisions of CGST Act and Rules, 2017 and TGST Act and Rules, 2017, contrary to the law laid down by the judicial pronouncement of this Honourable Court and Honourable High Courts of Delhi, Bombay and Andhra Pradesh and without authority of law. lA NO: 1 OF 2025 Petition under Section I 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 of all further proceedings arising in pursuance of the impugned Assessment Order passed by the first respondent in Form GST DRC - 07, in Reference No. 2D360225067 61 68, vide Dl N No. GST/36A8 LFM 17 97 J1 ZNI 21, dated 241 O2|2O2S. Counsel for the Petitioner : SRI PUPPALA BHARATH NAND,AN Counsel for Respondents : SRI SWAROOP OORILLA, Spt.Gp FOR STATE TAX W.P.No.'|2036 OF 2025 Between: M/s. Gopal Electricals, rep. by its Proprietor, Mr. Krishna Kumar Asawa. 7-1-46711 , Opp Gurudwara Saheb, Ameerpet, Hyderabad, Telangana-S00 016. ...PETITIONER AND 1. 2. Assistant Commissioner (State Tax), Punjagutta- l, Punjagutta Division. gtate of Telangqry, lep. by its Chief Secretary, and Special Chief Secretary to Govemment (FAC), State Tax Department, Secretaridt, Hyderabad. 3. Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia' - srd Ffoor. Jeevan De'ep Building, Sinsad Marg, New Delhi-'l 1 I 00'1 ' ...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 ;r writ of Nlandamus or any other appropriate writ or order or direction declaring the show cause notice dated 31/512022 adiudication order dated 301412024 along with Form GST DRC-07 vide Ref.No.ZD360424091649X daled 301412024 passed by the 1st Respondent for the tax perior: 2018-19 under section 73 of the CGST and SGST Act as being a nullity and n,.rn-est in law on account of not having any signatures on them and and also t:ontrary to Rule 142(1A) of CGST Rules, 2017 for not issuing Form GST DRC-01A lA NO: '1 OF 2025 Petition under section 15'1 CPC praying that in the circurnstances stated in the affidavit filed irr support of the petition, the High court may be pleased to grant stay of all further proceedings pursuant to the impugned order lated 301412024 and proceedings ir Form GST DRC-07 in Ref.No.2D360424091649X dated 3Ot4l2O24 passed cy the 1st Respondent for the tax period 2i)lB-19, pending disposal of the writ petition as otherwise the Petitioner will be prrt to severe loss and hardship. Counsel for the Petitioner: SRI AITHARAJU VENKATESHWARL U c ou n se r for Res p o n de nts No. 1 &2, .$1.:HtER3?ifI+tr Counsel for the Respondent No.3 : SRI GADI PRAVEEN KUMAF., DY.SOL.GENERAL W.P.No.12051 OF 2025 Between: M/r. SRIKANTH BASHETry, Registered Office at. PLOT NO 20 FL')T NO 101, GKS RISHITHA ELITE, PALLE PARADISE, KAPRA, Hyderabad, Telangana, 50006 ...PETITIONER The Assistant Commissioner (ST), Division -Malakjgiri, Circle - Keesara Hyderabad -500001 State of Telangana, Through principal Secretary to Government Revenue Department (Commercial Tax), Hycierabad, Telingana. ...RESPONDENTS Petition under Article 226 of the cqnstitution 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 20.06.2022 vide Ref no. 2D360622090324G an unsigned impugned and Unsigned Summary order in DRC-07 dated 19.08.2o24vide Ref no. 2D360824o64g131 leaving to and amount of CGST Rs,3,57,987/- SGST Rs,3,57,9871 and both issued by the Respondent No. I under the provisions of CGST/TGST Acl,2o17 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles t a, 1 9(1 Xg) and 265 of the constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further or other orde(s) as this Hon'ble court may deem fit and proper in the circumstances of the case. (ii) and violative of articles f a, i9(1Xg), 21 and 265 oI the Constitution of lndia. AND 1_ 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 of operation of impugned Unsigned Summary Order in DRC-07 vide Ref. no. 2D36o824o649131 dated 19.08.2024 issued by the Respondent No. 1 for the tax period 2019-20 under oGST/TGST Acts, 2017 pending disposal of the above writ Petition, as othenvise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner : SRI G.R.S.AKHILESWAR Counsel for Respondents : SRt SWAROOP OORILLA, Spl.Gp FOR STATE TAX 2 lril/s Nvasa Pharme Private Limited , 17 76 2 '17, Raghavendra colrny, Kalyanpuri, ft;;i: M",i.hri rirur<a;giti, ietangana- 500039 Represented b\ its Authorised Sionatorv. Shri. Karlivala Venkata- Satyanarayana, S/o Kadiyala'Peraiah Sastry, nblio'io',iri7o ye,rrsl FUo 17-76t2117 flot no'64, Raghavendra krlvanpuri Uppal, Telangana 500039 W.P.No.12093 OF 2025 Between: AND 1. ...PETITIONER The Assistant Commissioner (S Floor, East Wing, Gagan Vihar, T), Malkaigiri Division, Nacharam 2 Circle,5th Nampally Hyderabad - 500 l(r'1 State of Tetanqana, Through Principal Secretary to Governrnt:'nt' Revenue Department (C':mmercial Tax), Hyderabad, Telangana 2 ..RESPONDENTS Petition uncer Article 226 of the constitution of lndia prz ying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a rv.it, order, or direction more particularly one irr the nature of a writ of Mandamus rleclaring that impugned order in Form GST DRC-07 vide Ref No. 2D360424054351N dated 24.04.2024 passed by the 1st llerspondent under the provisions of {IGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violatirre cf the principles of natural justice apart front l'reing violative of Articles 1a, 19(1X!' and 265 of the constitution of lndia, and to r.ronsequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the cirium..itances stated in the affidavit filed in support of the petition, the High court may be pleased pleased to stay operatior of impugned Order in Form GST DRC-O i vide Ref No' 2D36O424O54351N dated 24.04.2024 passed by the Respondertt l"lo. 1. Counsel for the Petitioner : SRI NAGENDRA PRASAD Counsel for Respondents :SRl SWAROOP OORILLA, Spl.GP FOR STATE TAX Between: Executive Search Associates, Rep by its Sole Proprietor Shilpa Kulkarni, 7/F, Krish Sapphire t!i!eq[ City, Madhairur- tMain Road, Seritinjampa[y, Hydeiabad, Telangana- 500081 , ...PETITIONER W.P.No.12157 OF 2025 AND 1 . The Assistant Commissioner, Division, T G. (GSTXST), Madhapur, 8 circle Madhapur 2 The Commissioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad The State of , Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Hyderabad. Union of lndia, _Through Joint Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi-1 1000'1 4 ...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 LD3608240903339 dt. 23.08.2024 and Show cause notice vide reference No. ZD3606240100480 dt. 31 .05.2024 cannot be sustained as the Show cause notice and order are unsigned i.e. were ndither digitally signed nor verified through e- signature as envisaged/specified under rule 26(3) of CGST rules, 2017 and are lo be set-aside. lA NO: 2 OF 2025 Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 1st Respondent to lift the bank attachment made pursuant to operation of Form GST DRC-13 dated 29.01 .2025 as otherwise, the Petitioner will be put to severe loss and hardship. IA NO: 1 OF 2025 Petition und€)r llection'151 cPC praying that in the circurnstances stated in the affidavit filed in suppo( of the petition, the High court may be pleased to suspend the operation of the order in Form GST DRC-07 vidr,: reference No 2D3608240903339 clt. 23.08.2024 issued by the 1St Respondent, passed for the tax period 2019-20 under the provisions of the Act. Counsel for the Petitioner : SRI JAI KISHAN SOLANKI counser for the Respondents No.1to3 '35:"ty#33i^?Efifl counser for the Respondent No.4 , 3$:."&:|E[fXEEN KUMAR W.P.No.7858 OF 2025 Between: Dinagaran Mogana S:ndaram, S/o Mogana Sundaram, Aged abltrt 5-3 years,.Occ waniging Dire"ctor, \/ision Power Conv:ersions Pvt. Ltd. Having its office. at H.No' 3ot657l1i1ot2t, Plol No.25, Chandragiri Colony, Safilguda, Hyderak'ad, Telangana - 500056. ...PETiTIONER AND 1 The State of Telangana, Rep. by its Principal Secretrlry, State Tax Department, Secretariat, Hyderabad. The State Terx Officer, Telangana State, Malkajgiri - lll, Hydt:ritbad. The Assistant Commissioner (State Tax), IMalkajgiri - ll, Saroornagar, Hyderabad. ...RESPONDENTS Petition under Article 226 oI 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 the impugned Order dated 31-12-2:0.:,13 issued under section 73 of the GST AcL,2017 86 Summary of the Order dated '31-12-2023 vide Form GST DRC 07 under Rule 142 (5\ of the GST Rules, 2017 h.lving Reference No.2D361223072,+788 by the respondent No.2 and Summary of the Show Cause Notice dated 22-0?--2021 vide Form GST DRC 01 under Rule 142 (1) (a) of the 2 a TGST Rules, 2017 having Reference no.2D3602210450051 on the GST portal issued by the 3rd respondent which were uploaded on GST portal for the tax period July, 2017 to March, 2018 are unsigned by the Respondent No.2 and 3 and subsequently attached the bank of account bearing Nos. 606601106704 drwan on ICICI Bank, Kanchipuram 86 1460115000000191 drawn on Karur Vyshya Bank Ltd, Hyderabad Malkajgiri Branch is invalid, void, without jurisdiction, arbitrary, illegal, without authority of law and non-est in law and are liable to be set aside its consequential proceedings including attachment of the bank accounts of the Petitioner. 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 including the recovery of tax demand, interest and penalty pursuant to impugned order dated 31-12-2023 having Reference no. 2D3612230724788 passed under section 73 of the TGST/CGSf Act, 2017 for the tax period July 2017 to March, 20'18 while directing the Respondents 2 and 3 forthwith to detach the petitioner's bank account bearing Nos. 606601 106704 drawn on lClCl Bank, Kanchipuram 14601 1 5000000191 drawn on Karur Vyshya Bank Ltd, Hyderabad Malkajgiri Branch, pending disposal of the main writ petition. Counsel for the Petitioner : SRI NAKKA MAHESH Counsel for Respondents : SRI SWAROOP OORILLA, Spl.GP FOR STATE TAX