M/S.Multi Drive Industries vs. The State Of Telangana

WP/10168/2025HC TelanganaGSTCNR HBHC01020314202522 April 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

For Petitioner: SRI B.KRISHNA REDDY, counse I ror the Res oo n t" ""' ffi [[SilfIJt 556I;..^

AI SummaryDismissed

Facts

The petitioner, M/s. Multi Drive Industries, filed a writ petition before the Telangana High Court challenging the action of the Assistant Commissioner (ST), Medak Circle, Nizamabad Division. The challenge was directed against an unsigned Attachment to Show Cause Notice in Form DRC-01, along with Form GST DRC-01 dated 29.11.2023, and an impugned Attachment to GST Form DRC-07 dated 30.12.2023, including the Summary of Order in Form GST DRC-07, for the year 2017-18. The petitioner contended that these documents were void, illegal, and without jurisdiction as they lacked manual, digital, or electronic signatures, as mandated by the CGST Act, 2017 and its Rules. The petitioner also argued that the action violated Articles 14 and 19 of the Constitution of India.

Held

The Court did not decide the substantive issues raised by the petitioner. Instead, the learned counsel for the petitioner sought to withdraw the writ petition with the liberty to file a properly constituted petition. The learned counsel representing the respondents had no objection to this request. Consequently, the Court dismissed the writ petition as withdrawn, granting the liberty as prayed for by the petitioner. No costs were imposed. The Court also noted that any pending miscellaneous petitions would stand closed.

Key Issues

1. Whether the unsigned Attachment to Show Cause Notice in Form DRC-01 and the impugned Attachment to GST Form DRC-07, along with the Summary of Order, issued by the Assistant Commissioner (ST) for the year 2017-18, are void, illegal, and without jurisdiction due to the absence of manual, digital, or electronic signatures, as mandated by the CGST Act, 2017 and Rules, thereby violating Articles 14 and 19 of the Constitution of India? Petitioner's Contention: The petitioner argued that the issuance of unsigned statutory notices and orders by the revenue authority renders them void, illegal, and without jurisdiction. They contended that the lack of signatures violates the mandatory provisions of the CGST Act, 2017 and its Rules, and infringes upon their fundamental rights under Articles 14 and 19 of the Constitution. The petitioner sought to set aside these unsigned documents. Revenue's Contention: The judgment records no specific argument from the respondents.

Sections Cited

CGST Act, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

'-E [ 3446 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENry SECOND DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTTCE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 1 0168 0F 202s Between: M/s.Multi Drive lndustries, Blp. oy its Partner A.srinivas Rao, B-13, lndustrial Area, IALA, Near Santoshi lvlatha Tempfe, Patancheru, Sangareddy, Telangana-SOiSt O. ...PETITIONER AND 1. The State o1 Telangana, Department of Revenue (C.T.), rep. by its principal Secretary, Secretaiiat, Hydeirabad, Telangana. 2. The Assistant Commissioner (ST), Ivledak Circle, Nizamabad Division, Telangana ...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, or order or Direction particularly one in the nature of writ of Mandamus declaring the action of the 2nd respondent in issuing the unsigned Attachment to the Show Cause Notice in Form DRC 01 along with Form GST DRC 01 daled 29togl2O23 and the impugned Attachment to GST Form DRC 07 daled 3011212023 along with Summary of the Order in Form GST DRC-07 dated 3011212023 for the year 2017-18 as the same are without signatures either manually, digitally or electronicalty as mandated under the CGST Act,2017 and the Rules as being void, illegal, without jurisdiction, without authority of law apart from violative of Articles 14 and 19 of the constitution of lndia and consequenfly 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 s,upport of the petition, the High Court may be pleased to stay all further proceedings pursuant to the unsigned Attachment to tlre Show Cause Notice in Form DRC,11 along with Form GST DRC 01 dated 29.(t9.2O23 and the impugned Attachment to GST Form DRC 07 dated 30.12.2( 23 along with Summary of the Ord:r in Form GST DRC-07 dated 30..12.2023 pa,;sed by the 2ND respondent without signatures either manually, digitally or e ectronically as mandated under the CGST Act, 2017 and the Rules for the year 2(t17-18. Counsel for the Petitioner : SRI B.KRISHNA REDDY counse I ror the Res oo n t" ""' ffi [[SilfIJt 556I;..^,

The Court made the following: ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITIONNo.10168 0F 2025 ORDER: (Per the Hon'bte tlLe Acting Chief Justice Sujoy Paul) Sri B. Krishna Reddy, Iearned counsel for the petitioner' seeks to withdraw this writ petition with the litrerty to file a properly constituted Petition.

Sri T.Chaitanya Kiran, iearned counsel representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents has no objection' a Accordingly, the Writ Petition is dismissed as withdrawn with the liberty prayed for. No costs Miscellaneous petitions pending, if any, shall stand closed' .K.SREERAMA MURTHY EPUTY REGISTRAR //// SECTION OFFTCER To,

One CC to SRI B.KRISHNA REDDY' Advocate I UC]

One CC to SRI SWAROOP OORILLA, SPL'G'P for State Tax' [OPUC] Two CD Copies 3 BSK LS (+

HIGH COURT DATED:22104i2025 i I i t 1El-4 s ,?- a' ill \s \ ORDER 9\H * WP.No.10168 of 2025 DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS t 4-s ?q rl * i.- (

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.