M/S.Sri Sai Srinivasa Fertilisers vs. The Deputy Commissioner (St)-Iv
Original PDF →Facts
The petitioner, M/s. Sri Sai Srinivasa Ferti, filed a writ petition before the Telangana High Court challenging orders passed by the Deputy Commissioner(ST), Enforcement Wing-1. The orders, dated 30.12.2023, levied SGST/CGST, interest, and penalty for the tax period 2017-18. The petitioner contended that these orders, along with a show cause notice dated 09.02.2022, were invalid due to a lack of signature (physical or digital) on the order and summary of order, and for not issuing Form GST DRC-01A as required by Rule 142(1A) of the SGST/CGST Rules, 2017. Furthermore, the petitioner argued that the notices and orders were invalid for not generating a Document Identification Number (DIN) as per Circular No. 128/47/2019-GST and a Supreme Court order.
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 respondent-State Tax had no objection to this request. Consequently, the High Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition. The Court also closed any pending miscellaneous petitions. The specific findings on the validity of the orders based on the grounds of unsigned documents, non-issuance of DRC-01A, and lack of DIN were not adjudicated upon due to the withdrawal.
Key Issues
1. Whether the action of the 1st Respondent in passing the order dated 30.12.2023, the Summary of the order in Form GST DRC-07 dated 30.12.2023, and the Proceedings dated 30.12.2023, levying SGST/CGST, interest, and penalty for the tax period 2017-18, is invalid in law due to the absence of any signature (physical or digital) on these documents and the related show cause notice (Form GST DRC-01 and Attachment to DRC-01 dated 09.02.2022)? 2. Whether the action of the 1st Respondent in passing the aforementioned orders without issuing Form GST DRC-01A, as contemplated under Rule 142(1A) of the SGST/CGST Rules, 2017, is contrary to the provisions of the Acts? 3. Whether the action of the 1st Respondent in issuing notices and passing orders without generating a DIN as per Circular No. 128/47/2019-GST and a Supreme Court order (W.P. No. 320 of 2022 dated 18.07.2022) renders them invalid? Petitioner's arguments: The petitioner argued that the orders and notices were invalid due to the lack of signatures, non-issuance of Form GST DRC-01A, and absence of DIN. They relied on the cited circular and Supreme Court order. Revenue's arguments: The judgment records no specific arguments from the respondents.
Sections Cited
Rule 142(1A)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
The Court made the following: ORDER
THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA UIRIT PETITION No.1O936 OF 2025 ORDER: (Per the Hon'ble the Acting Chief Justice Sujgg PauI) Sri Shaik Jeelani Basha, learned counsel for the petitioner, seeks to withdraw this writ petition with the liberty to Iile a properly constituted petition
Sri T.Chaitanya Kiran, learned counsel representing Sri Swaroop Oorilla, learned Special Government Pleader for the respondent-State Tax, has no objection
Accordingly, the Writ Petition is dismissed as withdrawn with the liberty prayed for. No costs. Miscellaneous petitions pending, if any, shall stand closed. //// P. CH. NAGABHUSHAMBA DEPUTYREGISTRAR 1". r illllz. { \w-v_ SECTION OFFICER To 1 2 3 One CC to SRI SHAIK JEELANI BASHA, Advocate IOPUCI One CC to SRI SWAROOP OORILLA, Special Govt Pleader for State Tax loPUcI One CC to.SRl GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF rNDrA [OPUC] One CC to SRI DOMINIC FERNANDES, SC FOR CBIC [OPUC] Two CD Copies 4 5 PSK. LS L
HIGH COURT DATED:22/0412025 ORDER WP.No.10936 of 2025 / DISMISSING THE WRIT PETITION AS WITHDRA\ruN WTHOUT COSTS 7I _-----: 1r ri ST, l]'6 J(. 2/ ? 3 tlAY z[25 .L \ c t * -i'+'a Tc -: a19 // /L .1 1
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.