M/S.V.S.L.Electronics Private Limited vs. The State Of Telangana

WP/10666/2025HC TelanganaGSTCNR HBHC01021239202517 April 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

AI SummaryDismissed

Facts

The petitioner, M/s. V.S.L. Electronics Private Limited, filed a writ petition challenging the action of the Assistant Commissioner (ST) in passing an order dated 30.12.2023 in DRC-07 and a show cause notice in Form DRC-01 dated 12.11.2021. The petitioner contended that these documents, pertaining to the tax period of 2017-18, were issued without digital or electronic signatures as prescribed under the CGST Act and Rules, 2017. The petitioner sought to declare these actions void, illegal, without jurisdiction, and violative of Articles 14 and 19 of the Constitution of India. An interim application was also filed seeking a stay on further proceedings.

Held

The Court did not decide the substantive issues raised in the writ petition. Instead, the learned counsel for the petitioner sought permission to withdraw the writ petition. The petitioner requested liberty to file a properly constituted petition. The Court, in its order, granted this liberty and accordingly dismissed the writ petition as withdrawn. No decision was made on the validity of the impugned notices or orders, nor on the procedural arguments regarding the signatures. The Court did not delve into the merits of the case or the interpretation of the relevant provisions of the CGST Act and Rules, 2017. The operative direction was solely to dismiss the petition as withdrawn with liberty to refile.

Key Issues

1. Whether the impugned attachment and summary of order in DRC-07 dated 30.12.2023, along with the summary of the show cause notice in DRC-01 dated 12.11.2021, are void, illegal, without jurisdiction, and without authority of law due to the absence of digital or electronic signatures as prescribed under the CGST Act and Rules, 2017, thereby violating Articles 14 and 19 of the Constitution of India? Petitioner's arguments: The petitioner argued that the absence of prescribed digital or electronic signatures on the DRC-01 and DRC-07 renders these documents invalid and legally unsustainable. They contended that this procedural lapse violates fundamental rights guaranteed under Articles 14 (equality before law) and 19 (freedom of trade and profession) of the Constitution. Revenue's arguments: The judgment does not record any specific arguments made by the respondents (State of Telangana and Assistant Commissioner (ST)).

Sections Cited

CGST Act, 2017, CGST Rules, 2017

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY,THE SEVENTEENTH 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: 10666 OF 2025 134461 30, Nilgiri Block, by its Director Sri ...PETITIONER ...RESPONDENTS Between: lvl/s.V.S.L.Electronics Private Limited, Shop No.29 and Aditya Enclave, Ameerpet, Hyderabad, Telangana Rep' M.Venkateswar Rao. AND 1 2 The State of Telangana, rep.by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana The Assistant Commissioner (ST), General Bazar, Market Street' Hissam Gunj, Secunderabad Division. Petition under Article 226 of Ihe 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 passing the impugned Attachment and the summary of the order daled 30.12.2023 in DRC-07 vide GSTTN No. 36AABCVB66Bgt2S for the year 2017-18 under the CGST and SGST Act, 2017 along wlth the attachment and the summary of the show cau.se N.otice in Form DRC-01 dated 12.1',l .2021 without signatures thereon either digitally or electronically as prescribed under the provisions of the CGST Act and Rules, 2017 as being voiO, iltegat, without jurisdiction, without authority of law apart. from violativJof Articles 14 and '19 of the Constitution of lndia and consequently set aside the same IA 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 grant stay of all further proceedings pursuant to the impugned Attachment a1d^ the irri:r*rty of the order daied 30.12.2023 in DRC-07 vide GSTIN No-SOA,+g"rr66BBlZ5 f^. .a^ fffi ,:T:,?':i,sff;yn#,ril1Tf{,*${ff}+i ,? H:,1'" *,, " *;; ;; ;:,:',T:ffi::,-J jjJo ",o * * rhe court made the forowing: .RDER ILLA Special Govt Pleader { l I t I THE

ORDER: HON'BLE THE ACTIN( TnE H.N,BLE sMT. ififi*" JUsrrcE su"oY PA,L JUSTICE RENUKA YARA TPETITIONNo. Io666ot2 (Per the Hon,ble the Acting Chief Justice Sulog paul) Sri Rayaprouiu S. Prabhakar, iearned o25 counsel for the petitioner, seeks to withdraw this writ the petitioner to file a properly constitut petition with the ed petition. liberty to .T. JAYASREE //II D UTY REGISTRAR ECTION OFFICER

Accordingl.y, the writ petition is dismissed as withdrawn with the liberty prayed for. No order as to costs. Misceilaneous petitions pending, if any, sha1l stand closed. To, KK LS

One CC to SRt. RAYAPROULU S pRABHAKAR Ad vocate [OpUCJ

Two CCs Hyderabad. toul] to GP for STATE TAX, High Court for the State of Telangana at 3. Two CD Copies "W

HIGH COURT DATED:1710412025 ORDER WP.No.10666 af 2025 oB 1HE S r/ t- i C t\ I i I : I i 01 ntt, n25 t), Dt r,"rcuE)_ DISMISSING THE WRIT PETTTION AS WITHDRAWN WITHOUT COSTS ?le{

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.