Cause title — parties, addresses and appearances
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.[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
(SPecial Original Jurisdiction)
THURSDAY, THE TWENTY FOURTH 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 PETITION NO: 1 1369 0F 2025
Between:
AND
1
STi.MULAGUNDLAMALLAREDDY(Died),ProprietorM/sManikantaMines
;;d'fuft;;,'--T-7-tsoo, Road No.7iA,'sriniVasa Nasar, Balasamudram'
Hanumakonda, Telangana -'s6ooOl-. n"'p.-uy its Smt' -M Bhagya Lakshmi
Wo. Late M. Malla ReddY'
...PETITIONER
The Deputy Commissioner (ST)-|V, Enforcement -Wino - 1' O/o The
Commissioner of commercLl iries'oJpirttent, C'T' Cdmplex' Nampally'
Hyderabad, State of Telangana.
2. The Assistant commissioner state Tax, Warangal Urlcan -1 circle, warangal
Division, Warangal, State of Telangana
3. The State of Telangana, Rep. by its Principal Secretary' .Revenue (CT)
" o'""priilL"t, or. eR.A;b"dka'r' Seicretariat, Seifabad, Hyderabad'
4. The Union of lndia, Rep. by its Secretary, Ministry of Finance' North Block'
New Delhi - 110 001 .
5. The Central Board of lndirect Taxes and Customs, Rep. by its^Chairman'
" li,ifi$ry';ilin-ance, Oepartment of Revenue, Nardi Block. Central Secretariat,
New Delhi - 100 001
...RESPONOENTS
Petition under Article 226 of the constitution of lndia piaying 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 01 '02'2025' the
Summary of the Order in Form GST DRC-07, dated 01'02'2025 and the
,l
,
Proceedings, dated 01 ,02.2025,levying SGST/CGST, for the tiex period 2017-18,
2018-19, 2019-20, under the SGST/CGST/IGST Act 2017, withor.rt any signature
of the Officer concerned either physically or digitally in thr: Order, dated
01 .O2.2O25, surmary of the Order, dated 01 .02.2025 and Show (3ause Notice in
Form GST DFIC-O1A dated 05.07.2024 and Attachment to DRC-O1A, dated
05.O7.2024, arer not valid in the eye of law
(2)the action o'the 1st Respondent in the issuing the'notices and passing the
Orders on the dead person is non-est and is nullity and contrary t,c the provisions
of the Act ancL Rules, as per the orders of the Hon'ble Madras High Court
rendered in W.l).No,114252 of 2024 dated 26.1 1.2024.
(3)the action of the 1st Respondent in issuing summary of Notice dated
05.O7.2024 and passing the summary Orders 01 .02.2025, rvithout generating
DIN in the Notices and Orders as per Circular No.12Bl47l2Ct19-GST, dated
23.12.2019 anc as cer W.P.No.320 of 2022, dated 18.0'2.20221- oI lhre Honorable
Supreme Coul., ar: not valid and consequently set aside the Orders dated
01.02.2025 passed by the 1st Respondent as null and void,
Petition under- Section 151 CPC praying that in the circurnstances stated
in the affidavit f iled in support of the petition, the High Cou( rnay be pleased to
grant stay of all further proceedings pursuant to the operation of the Order dated
01 .02.2025 the Sunrmary of the Order in Form GST DRC-07 dated 01 .02.2025
and the Proceedings, dated 01.02.2025 passed by the '1st Respondent , for the
tax period 2017-1tt, 2018-19 and 2019-20 under the SGST/C;GST/IGST Act
2017 pending disposal of the above Writ Petition as otheruyise the Petitioner will
be put to severer losr; and hardship.
Gounsel for the Petitioner: SRI SHAIK JEELANI BASHA, REP.
SRI VENKATRAM REDDY MANTUR
Counsel for the Respondent No.1 to 3: SRI SWAROOP OORILLA,
SPL GP FOR STATE TAX
lA NO: 1 OF 20:25
Counsel for the Respondent No.4: SRI GADI PRAVEEN KUMAR,
DEPUrySOLICITOR GENERIAL OF INDIA
Counsel for the Respondent No.5: SRI DOMINIC FERNANDES, SC FOR CBIC
The Court made the following: ORDER
THE HON'BLE THE ACTING CHIEF JuSTTCE STIJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUNA YARA WRIT PETITIO N No.11369 of 2025 ORDER: (Per th<z Hon'ble the Acting Chief Justice SujoA Paul) Sri Sihai,< Jeelali Basha, learned counsel r'epresentingl Sri M.Venl<ran Reddy, learned counsel for the pe i-itioner and Sri Swaroop O,lrilla, learned Special Government Pk:a':ler for State Tax for resl:on<lents No.1 to 3. 2. With the c,onsent, finallY heard.
3.During t'he course of hearing, learned counsel for the parties agreed that si:lce the impugned orders are unsign':d documents' the same rnay bc set aside in view of the common c'rier passed in W.P.No.211O1 of 2024 &, batch, dated 28'0"2'2025, and liberty maybereserr'r:dt'otherespondentstoissuefresl-r-:loticetothe petitioner. In that case, it will be open to the asses;st:e to raise all possible oltjec.:ions against the notice.
4.In view cf the consensus arrived at by the l3arned counsel for the parties, the vvrit petition is disposed of by setl.ing aside the I l
) lmpugned orders and granting the liberfz, as prayed for. as to costs. No order A. SRINIVASA REDDY AS ]STANT REGISTRAR SECTION OFFICER \ Miscellaneous petitions pending, if any, shall starrd closed. //// To, BSR LS 1 Ill_O.._q*, Commissioner (ST)_|V, Enforce ff#ffi :'S,"St?j ""'"# ffiff : r#"' b ";fi ;; _WqtS - 1, O/o The r . Complex, Nampally, men nt, C t ' Iil"'.fl';'it*:fr:i u:s :rl:,tffi ,l? wara nsa I U rba n - 1 circre, wara nsar ' I!:,.J,j'[:i:g:,P"?ff:HaJ:J:X:S,JE.]R13fi;r*?nt, Dr B R Ambedkar, O lf66So"r:.,ary, Ministry of Finance, North Btock, New Dethi, Union of rndia _
5.The- _Chairman, Central _Board of lndirect Taxes , fltTBB?o"or,t,-"-ni#n.,"n,", rriu,.oiEt"nt;,?*f stiij?jl.",i,K,Jfrfl",flf
6.One CC to SRI VENKATRAM REDDY MANTUR, Advocate tOpUCI
7.One CC to SRI DOM|N|C FERNANDES, SC FOR CB|C [OPUC]
8.One CC to SRt GAD| PRAVqEN KUMAR, DEpUTy SOL|C|TOR GENERTAL oF tNDtA, High Court ror tre slaie bi %il;s;;"ri iryoerabad topUCI
9.Two CCs to SpL Gp FOR STATE TAX, High Court for the State of Tetangana at Hyderabad [OUT] 'l0.Two CD Copies
HIGH COURT DATED:2 410412025 ORDER WP.No.11369 of 2025 1 1\ti S. T,AIF 2 ?, iqr\ ( 'iu5 co c c, \*3911': DISPOSING OF THE WRIT PETITION, WITHOU'T COSTS \)
