Mr. Ananthula Venkat Reddy vs. State Tax Officer (Sto)

/.\ [ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD. (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF APRIL . TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT JUSTICE RENUKA YARA WRIT PETITION Nos.36992 of2024 10194 10197 10294 101s9 Between: Domakonda Madhusudhan S/o. Domakonda Rajaiah, Aged about 55 years, occ: Business, R/o. prot No 45 . Grouncf rt""i, srit'rii6'iiii"vir, xrisrrna netrov -rriaiar, Bowenpailv, Hvderabad, rerans;J-so0ii i ri":"li'"iri'va;, bbj tilie ' rvvv' '| '{qv' ...PETITIONER AND ' IIiF::E',il',A''3''l?IjfTE,.ilS:Si g"?#33t'E3i,?illJ3li,,'lv::l,,l,lJl 500003 2' Union of lndia, Ministry of Finance, Represented by its secretary, North Brock, New Delhi-1 10001 3. State of Telangana, Thp_uSl _principal Secretary to Government Revenue Departmenr (Cdmm6rciat Tal) Hy;e;;t;d;il;;;;"". 4. The Central Board of lndirect Taxes and Customs, GST policy Wing, New Delhi Rep by its Commissioner 10302 10313 10327 10372 10382 and 10390 of2025 WRIT PETITIO N NO: 3699 20F 2024 ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be I pleased to issue..-' I 2 a) a writ, order, cr direction more particularly one in the nature of a Writ of Mandamus cleclaring impugned Order vide Ref No "D 36042409537 8Y dated 30.04.2024 passed by the '1st Respondenl under tle provisions of-- CGST/TGST Acl,2017 as being void, arbitrary' illegal' 'rvithout jurisdiction' violative of the principles of natural justice apart fronr being violative of Articles 1a, 19(1Xg) and 265 of the Constitution o' lndia' and to consequ entllr set aside the same and pass such furthr:r r;r othef orde(s) asthisllon,hleCourtmaydeemfitandproperinthecirct,mstancesofthe case b) a writ, order, or direction more particularly one in the nature of a Writ of Mandantus declaring that the Notification No 09/11023-C T dated 31 .O3.2023 ssued by Respondent No 3 through Respondent No' 4 and corresprtnding GO Ms. No. 1 18 dated 25 08 2023 issueri by Respondent No.3, \^/hich extended the time limit for passing the orders' are without authority of law and ultra vires to the section 73(10) of the GST Act 2017 and Se,:tion 1684 of GST Act, 2O17 and violalive of articles 1a' 19(1)(g) 21 and 265,rf the Constitution of lndia' IA NO:2OF 2024 PetitionunderSectionl5lCPCprayingthatinthecirct-rmstancesstated intheaffidavi':filerjinsupportofthepetition,theHighCourlrraybepleasedto stay operatiol of Order vide Ref No 2D360424095378Y daled 3O'O42024 passed by Respondent No. 1 in DRC-07. IA NO:1 OF 2O25 Petitior uncler section 151 CPC praying that in the c rcr.tmstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direction the impu,Sned Show Cause Notices along with summary of Show Cause Notices in Form DRC-01- vide Ref.No.2D360124043480N dt. 31 .01 .2024 and impugnedorderdated30.o4.2o24alongwithproceedingsinFrlrmGSTDRC-07 vide Ref. No. 2iD360424095378Y dated 30.04.2024, passed by the 1st Respondent lor tlre tax period 2018-19 without having any silrnature as illegal, J arbitrary, apart from viorative of Articre i a, 19(r xg) and 26s of the constitution of lndia, consequently, set aside the same and/or pass such other order or orders Counsel for the Petitioner: SRI THANNERU CHA|TANYA KUMAR Counsel for the Respondents No..l & 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA SRI K. ARVIND KUMAR, S.C. FOR CENTRAL GOVERNMENT Cpunsel for the Respondent No.4: SRt DOMTNIC FERNANDES, Sr. S.C. FOR CBIC WRIT PETITION NO:1 0159 0F 2025 M/s Technocraft Associates, _D-17, phase-V, rDA, Jeedimeila, Medchar, Hyderabad. (State. of retansana) s00o5s 1"p. oyiir piop..i"ior"Vi.n;, ri/;i,;;i'bllii,"i,j"Sr" Assudomal Mohanlal Banwani RUb MumUai Between: AND ..PETITIONER 1. Assistant commissioner (state Tax), Jeedimefla-I, Hyderabad Rurar 7rh Froor. Gagan Vihar Comptex. bpp. einioition c6r;ii; 'N;;;;Ii'ii;iil il;: Hyderabad 2' J-oint commissioner(sr), Hyderabad Rurar 6rh Froor, Gagan Vihar comprex. opp. Exhibition croLjnds, ru6mparrv Staiioi n-"oaj,'"rjvo"rid;d - 3. Branch Manager, The N^ational Small lndustries Corporation ltd., Govt. of lndia, Ministry- o1. Micro srirr- rrlr"Ji* i;i;il;"", i_i _1 o7 qd;tii, Ft;i'i!;: 203, Datta Sa-i Complex, trlusneerjoao, Hyii;;#;;;. 4. commissionei of state. G_oods Service Taxes, 1'r Froor, commissioner of Commerciat Taxes Buitding, coveinment-' dr r"higii;,""ir"riiiirrrv, Hyderabad. 5. The state of reranoana, Igp, by. its principar secretary, Revenue (state Tax) Department, Secreiiriat, Hyder; bad ...RESPONDENTS Petition under Articre 226 of the constitution of lndia praying that in the circumstances stated in th6 affidavit fired therewith, the High court may be pleased to issue Writ of Mandamus or any other appropriate Writ order or direction under Articre 226 of the constitution of rndia in decraring (1) unsigned 4 show cause notioe dt.:11-05-2024 issued by the 1't respondent in not serving to the petitioner as pre;cribed under the Act and the said show cr'tuse notice is cryptic, vague, viithout any reasons is quite contrary to the nrarrdatory period prescribedUnderseclionT3(2)oftheAct,beforepassingtheorclerisviolativeof the Act and unsustainable in the eye of law (2) failure to provide the details or attachmenttothr:unsignedshowcausenoticedl.3l$5.2a24andr'tnsignedorder d1.22-O8-2O24 issued under section 73 of the Act passed by the 1't respbndent undersectionT:;oflheAci.,2olT,withoutsignatureovertheattachmentofthe detailsunderreferenceNo.ZD360B240856405forthefinancialytrarApril,20l9 to March, 2020 is vic,lative of the principle of natural justice equity, fair play and contrary to law and (3) the unsigned show cause notice dt 31-05-2024 and unsignedorder(lt.22.08.2024issuedundersectionT3oftheCGsjTAct'2017is violativeofRule26oftheCGsTRules,2olTasprescribedunder.theGSTAct' 2017,as arbitrary illergal and quite contrary to law consequently set aside the same as void, unenfc,rceable and unsustainable' A NO: 1 OF 2025 PetitionurlderSectionl5lCPCprayingthatinthe:ircumstancesStatedin the affidavit fileri in support of the petition, the High Court may be pleased to suspend the thirl person garnishee notice dl. 12-03-2025 'ssued urder section 79 (1) (c) of the Acl, 2017 by the 1st respondent for the financial year April' 2019 to March 2020 to the third respondent for Rs.5,73,356! pending 'lisposal of the above writ Petition. lA NO: 2 OF 20i:5 Petition under section 151 CPC praying that in the circumslances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of c,rlleclion of disputed tax under the CGST of Rs 2'60'6171 and under SGST of Rs.21,60,617/-, passed under section 73 of the TGST and CGST Act, 2017, under reference No. 2D3608240856405 pursuant to the unsigned order dt.22-08-12024, issued by the 1st respondent for lhe f irrar cial year April, 2019 to March 2:O2O pending disposal of the above writ petition' Counsel for the Petitioner: SRI TEJPRAKASH TOSHNTWAL 5 Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 1019 40F 2025 M/s. RR Enterprises. phase..lll, plot No. 85/B, lDA, pashamlaram, Medak, Medak Disrrict,_Tetansiana Rep. by its',propiiei;; M;. i;;;iimpudi ilj;ilrr''R;iv,''rs;d 44 years Between: AND ...PETITIONER 1. The Assistant Commissioner (ST), Medak Circle, Nizamabad Division. 2. The State of Telanoana, Rep. by. its principal Secretary, Revenue (CT) Department, Tetanga"na sircreiSiraii Hvo"rr6;oI*' 3. The Union of lndia, Rep. by its Secretary, tvlinistry of Finance, North Block, New Delhi - 110 001 . 4 r-l'" central Board of Indirect raxes and customs, Rep. by its chairman, Ministry.of Finance, Department or Revenue, Nortn eiock,te-ritrris"iililiiJi] New Delhi - 100 001 . ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue an appropriate writ, order or direction more particurarry one in the nature of writ of Mandamus or any other appropriate writ or order or Direction declaring: (1) the action of the 'r"t Respondent in passing the order, dated 29.04.2024, rhe Summary of the orders in Form GST DRC-07, dated 29.04.2024 and the summary of show cause Notice, dated 31.01 .2o24 and Aftachment to DRc-01 levying sGST/CGST, Interest and penarty, for the tax period 2018-19 under the SGST/CGST Act 2017, without any signature of the officer concerned either physical or digital in the order, dated 29.o4.2o24, the Summary of the orders in Form GST DRC-07, dated 29 -o4 -2024 and the summary of Show cause Notice, dated 31.0'l.2024 and Attachment to DRC-01, are not varid in the eye of raw; 6 (2) the action of the 1"tRespondent in passing the Orders' without even issurng Form GST DRC.01A ;as contemplated under Rule 142(1A) of the SGST/CGST Rules 201 7, is cc ntra y to the provisions of the Acts; (3) the action of the 1"t Respondent in issuing Notices and passi'rg the Orders' without genera':ing DIN in the Notices and' Orders ers per Circular No.128t47:2019-GST, dated 23.12.2019 and as per w P No 320 :tf 2022' daled 18.O7.2022 of the Hon'ble Supreme Court, are not valid and consequently set aside the order, dated 29.04.2024, the Summary of the orders in Form GST DRC-07, dated 29.C'4.2O24 and the Summary of Show' Cause Notice' dated 31 .O1 .2024 and Attachment to DRC-01 passed by the Respondent as null and void IANO: 1 OF 2025 PetitionurderSectionl5lCPCprayingthatintheCircun]Stilncesstatedin the affidavit fileJ in support of the petition, the High court may be pleased to Suspend the Operation of the Order, daied 29'04'2O24' the Summary of the Orders in Forn GST DRC-07, dated 29'04'2024 and the Summary of Show Cause Notice, tlate<l 31.01 .2024 and Attachment to DRC-01 passed by the 1't Respondent,forthetaxperiod20lS-lgundertheSGST/CGSTA'ct:2017'pending disposaloftheaboveWritPetition,asotherwise,thePetitionelwillbeputto severe loss and hardshiP. Counsel for the Petitioner: SRI PHANINDRA KUMAR CHENNUPATI Counsel for the' Rei;pondents No'1 & 2: SRI SWAROOP OORII-LA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for ther Respondent No.3: SRI GADI PRAVEEN KUMAR' DEPUTY SOLICITOR GENERAL OF INDIA SFU KALVALA SANJEEV, S.C. FOR CENTRAL GOVERNMENT Counsel for the Respondent No.4: SRI DOMINIC FERNANDES' Sr. S.C. FOR CBIC 7 WRIT PETITION NOi 10197 0F 2025 Between: [v!/q, R N Metals Private Limited, 4-2315,6, AplE, Batanagar, Hyd6rabad, Medchat Malkajgiri, Telangana - 500 037 Rep.by iis Direct6r nrr. n,livui ngarwir, ig;-"b-ort 44yearc AND ..PETiT|ONER 'l . The Assistant Commissioner (ST), Maredpally_Begumpet, Telangana. 2. The State of Telangana, Rep.. by. its principal Secretary, Revenue (CT) Department, Telangaha Secretbriat, Hyderabad. i ...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, the action of the 1't Respondent in passing the multiple orders, dated 30.04.2024 and 22.04.2024, the summary of the orders in Form GST DRC-07, dated 30.04.2024 and 22.04.2024 and proceedings, dated 30.04.2024 and 22.04.2024 passed by the 1.1 Respondent, levying IGSTicGST/scs under section 73(10) of the tGST/cGST/scsr Acts, 2017, for the lax period 2018-19, without even issuing Form GST DRC_O1A as contemplated under Rule 142(1A) of the Rules 2017, without signature of the officer concerned in the Notice and orders dated 30.04.2024 and 22.o4.2024 and Summary of the Orders dated 30.04.2024 and 22.04.2024 passed by the .t't Respondent, and without DIN and not granting sufficient opportunity of hearing to the Petitioner, as arbitrary, contrary to the provisions of the lGSr/cGST/sGST Acts 2017, and contrary to the Article 14 19 (2) (g) 21 and 265 of constitution of lndia and consequently set-aside the multiple orders of the 1't Respondent dated 30.04.2024 and 22.o4.2024 for the single tax period 201g-19 by the same officer is not valid in the eye of law, to selaside multiple orders as i egal, null and void. 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 Suspend the Operation of the multiple Orders, dated 30.04.2024 and 22.O4.2024, 8 Summary of the (lrders in Form GST DRC-07, dated 30'04 2024 and 2204'2024 and Proceedings, clated 30.04.2 024 and 22.04.2024 passeci by the 1't Respondent, for the tax period 2018-'t9 under the CGST/SGST/|GSiT Acts' 2017' pendingdisposaloftheaboveWritPetiiion,asotherwise'thePetitionerwilibe put to severe losr; and hardshiP. Counsel for the loetitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITIONNO:1O294OF 2025 Mis. Kamco Enginee'ing Pvt. Ltd., No 8, 6-3-649, Nalanda C-omplex' Somaiiguda' iiril"liiil'i, r.jrJnglir-Boooiiz i{ipii!"nteo by its ^Director, Shri K-achala Bhavani vi[''Fir".dO Sli kicnara App. n;o, nged atiout 61 years. R/o Row lto_qq"^J.2, C;;i"; R;*r, i/r:ocn1 RoaOTJtOi.r,'eeiZUia, IDA Jee<iimetla, Hyderabad-500055 ...PETITIONER Between: AND 1 The Assistart Commissioner.. (ST), Khairatabad-sonraj'guda ^Circle-2 P;;iao;i[;- Di',ision, 5-9-27-9, st' hooi, B Block, N4ayur Kushal Complex' nyd'erEba,i Telangana-50000'1 State of r-elarrgana, Through Principal Secretary to Government' Revenue Department (Commercial Tax), Hyderabad, lelangana ...RESPONDENTS 2 Petition under Articte 226 of the constitution of lndia praying that in the circumstancesl;tatedintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissue:awrit,order,ordirectionmoreparticularlyoneinthenatureofa WritoftvlandamusdeclaringthatimpugnedorderinFormGSTDRC.0TvideRef No. 2D360424C6741)BZ dated 2710412024 passed by the 1't Respondent under theprovisionsc,fC(iST/TGSTAcl,20lTasbeingvoid,arbitrary,illegal,without jurisdiction, viol,ative r:f the principles of natural justice apart frorn being violative of Articles 14, 1g(1)ig) and 265 of the constitution of lndia, and to consequently set aside the same- 9 1A NO: 1 oF 2025 Petition under section 151 cpc praying that in the circumstances stateo in the affidavit filed in support of the petition, the High court may be preased to stay operation of impugned Order in Form GST DRC_07 vide Ref 2D360424O674882 dated 27/04t2024 passed by the Respondent No. .t. Counsel for the petitioner: SRt MOHAMMAD SHABAZ FOR SRI P. VENKAT PRASAD Counsel for the Respondents: SRI SWAROOP OORILLA, . SPECIAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETITION NO: 103020F 2025 Between: Mis No 271 AND ' Merge Stones. Reo. bv its Managing. partner sarat Babu Mittapafli, prot No- /A, Road No-12, MLA coiony, einj;% "Hiib]'Hil";Jil, re6"s;;:60b0#: ,'" ...PETITIONER 1 2 3 The State of Telanoana. Represented by its principal Secretary, Commercial Taxes, Secretariat, Xyd6rabao. The Commissioner of the Commercial Taxes Department, Telangana State, C.T Comptex, Nampatry, nyoeriujo-soo'ocii: """"''" The Assistant Commissioner. (ST), Jubilee Hills - lll Circle, punjagutta Division, s-9-219.9th floor e Blo,bk, ir;y*'k;d;iEomptex, Beside Chermas, Abids, Hyderabad - 500001 ...RESPONDENTS Petition undei Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a direction or order, more particurarry in the nature of a writ of Mandamus or any other appropriate Writ, declaring the following notices and orders in FORM GST DRC-01 and DRC_07 along with the Financial DRC-01 No. & date DRC-07 No. & Date lssued & Passed by Year 2018-19 2020-21 l0 2D36A1240515751 dated 31-01-2024 2019-20 2D36Cr524O63119C 'dated 30 05.2024 Respondent No.3 Respondent No.3 Respondent No. 3 2019-20 2D360524076935 drrted 3'l .05.2024 Zoso'tz+oaaogs dated 28.11.2024 X S Respondent No.3 attachment without srgning the said documents either digitaly nor physically passed under Sr:ction 73 of the SGST/CGST Acl' 2O17 against the Petitioner as voidab-initio,illegal.arbitrary,andviolativeofA(icle19(tXg)and300Aofthe lndian Constituticn. IA NO :, 1OF 2O2,5 PetitionunderSectionl5lCPCprayingthatinthecircunrstancesStatedin the affidavit filed in s;upport of the petition' the High Court may be pleased to suspend the operation of FORlvl GST DRC-13 dated 07-03-2025 issued by the Respondent No. 3 k) recover the demands confirmed under the impugned order vide Reference No. .2D3608241360858 dated 30-08-2024 pending disposal of this writ Petition. IA NO:2OF 2O25 Petition tlnde' Section 15'1 CPC praying that in the circumstances stated in the affidavit fik:d in support of the petition' the High Court may be pleased to grantstayaninterirnrelieftorestraintheReSpondentsfrominitiatinganyaction torecovertherlemzrndsconfirmedundertheimpugnedordersdated29lo4l2024, 2OtO8t2O24,3O|OBI2024' 2BtO2t2O25 pending disposal of this writ netition' Counsel for tht: Petitioner:,SRt PUPPALA BHARATH NANDAN Counsel for the Respondents: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX 2D3604240822 daled 29-04-2O24 2D360824069933 daled 20.08.2024 991 U 2D36082413 dated 30.08.2024 2D36042408636 daled 28.02.2025 60B5B 3A WRIT PETITION NO: 10313 oF 2025 11 Between: M/s. CHANDANA INFRA PROJECTS, Rep. by Chandana Ramamohana Rao. Registered Office at 1-13-39/85, LIG B-85, Dr. A.S.Rao Nagar, ECIL, fvledchal Malkajgiri, Telangana - 500062 ...PETITIONER AND 1. The Assistant Commissioner (ST), Keesara-ll Ciicle, Malkajgiri Division, 5h Floor, Mayur Kushal Complex, Abids, Hyderabad -500001 2. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana ...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 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 07.06.2022 vide Ref no. 2D360622038300U an unsigned impugned and d Summary Order in DRC-07 daled 27.08.2024vide Ref no. 2D36O8241142598 leaving to and amount of CGST Rs,6,96,9221 SGST Rs,6,96,9221- and both issued by the Respondent No.1 under the provisions of CGST/TGST Acl, 2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 14, 19(1Xg) 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 1a, 19(1Xg), 21 and 265 of the Constitution of lndia. 1Z lA NO: 1 oF 2025 Petitionunderl)ectionl5lCPCprayingthatinthecircumstancesstatedin the affidavit filed in sr' pport of the petition, the High Court may be pleased to stay of operation 6r inrpugned Summary Order in DRC-07 viCe Ref' no' 2D36082411425\)8 dt*.ed 27108t2O24 issued by the Respondent Nrr. 1 for the tax period 20't9-20 under (IGST/TGST Acts, 2017 pending disoosal of the above Writ Petitiqn, as otherwise' the Petitioner will be put to severe loss and hardship' Counsel for the l'etitioner: SRI G' R' S' AKHILESWAR Clunsel forthe Respondents: SRI SWAROOP OORILLA' SPECTAL GOVERNMENT PLEADER FOR STATE TAX WRIT PETTTIO N NO: 10327 0F 2025 Between: Mr. Ananthula V<lnkal Reddy, Registered office at: (S-ai Krishna Eledridals) 6-4711, iiir'di'l;;;d;; c"li,ny, t'e"oaiisiJi,-uppat bus depot' Telangana - 5000e2' ...PETITIONER AND 1. State Ta>: Oficer (STO)' Division - Malkajgiri' Circle - Nacharam - 2' Hyderabari - 500001. 2. State of l-elarrgana, Througt-r Principal qegqtary to Government' Revenue Department (Commercial Tax), Hyderabad' I elangana' ...RESPONDENTS PetitionunderArticle226oltheConstitutionoflndiapral/,ingthatinthe circumstancesr;tatedintheaffidavitfiledtherewith'theHighCourtmaybe pleased to issuer a w'rit, order, or direction more particularly one in the nature of a Writ of Mandamus (i) Declaring unsigned Show cause notice in Form DFiC 01 29 '05 '2024 vide Ref no. 2D3605240605676 demarrd crrder dated 29.08.2024 and the corresPonding unsigned vide Ref no. 2D360824131877X passed,bytheRespondentNo.'lunderSectionT3oftheCentralGoods and lierv ces Tax Act, 2017 for the Financial Year demarrdinll an amount of SGST Rs. 36,16,492l- and 2019-2020, CGST Rs. t3 36,16,4921- being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 14, i9(i Xg) and 265 of the Constitution of lndia, and to consequenfly set aside any action taken pursuant thereto. lA NO: 1 oF 2025 . Petition under Section 151 cpc praying that in the circumstances stbted in the affidavit fired in support of the petition, the High court may be preased to stay of operation of impugned Unsigned summary order in DRC - 07 vide dt.29.08.2024 Ref no. 2D360824131877x issued by the Respondent No. 1 for the tax period 2019-20 under cGSTffGST Acts, 2017 pending disposar of the above writ Petition, as othenirrise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI G. R. S. AKHILESWAR Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX Between: M/s. Sri..Durga Bhavani Enterprises,.(nep. gV its Authorized Signatory), H.No. B_8_ 40/4, Dirkush Naoar. Near s.v rvboei Sdnoor, nvoerabd:" il;ai6;i_rrrriira"g;,i Telangana -500 037 ...PETIT]ONER WRIT PETITION NO: 10372 0F 2025 Assistant Commissioner (ST), GST, Abids Division, Hyderabad Telangana State of Telangana, rep. by its Secretary to Government (Revenue), State Tax Department, Secretariat, Hyderabad. Union of lndia, rep. by its Secretary (Revenue)), North Block, New Delhi. ...RESPONDENTS Petition under Articre 226 of the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue, a writ of i/andamus or any other appropriate writ or order or direction, (a) sefting aside the impugned Aftachment to Show cause Notice in Form DR-01, Form GST DRC-01 vide Ref. No. 2D360822000369G dated AND 1. 2. 3 l4 02.O8.2022 and irnpugned Order of the l St Respondent along with proceedings in FormDRC.0TvicleR:f.No.2D360225088638xdt.28.o2'2.o25issuedbythelst Respondent for lhe :ax period April 2O2O to March 2021 without having any signatures as without a uthority of law, arbitrary' IA NO: 10F 2024i PetitionunderSectionl5lCPCprayingthatinthecircumstancesStatedin the affidavit filed in r;upport of the petition' the High Court may be pleased to grant staY 28.O2.2025 of all further alo ng with proceedings proceedings pursuant to the imPugned in Form DRC-07 vi':le Order dt Ref. No 2D360225088633X of the 1't Respondent for the tax period April, ;2020 to March' 202lpendingdil;posaloftheWritPetitionaSotherwisethePetitionerwillbeput to severe loss ar d ha rdshiP. Counsel for the Petitioner: SRI YAMMANURU SlRl REDDY Counsel for the Respondents No.1 & 2: SRI SWAROOP OORTLLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR' DEPUW SOLICITOR GENERAL OF INDTA Mis.chintoosFortd,Fl.No.g0KA,lDAKattedan,Rajendranagar,RanoareddyDistrict' R6.bt i6M;"a1]ing eartner Mr.Navroz Kurani aged 30 years ...PETITIONER The State Tax Officer, Rajendranagar-l Circle, Hyderabad' The Stak) of Telangana, Rep. by its Principal Secretary' Revenue (CT) Department, Telangaha Secretariat, Hyderabad' ...RESPONDENTS WRIT PETITION NO:1 o3820F 202s Between: AND I 2 Petition unde- Article 226 of the constitulion of lndia prraving that in the circumstances stat€,cj in the affidavit filed therewith, the High court may be pleased to issue writ of Mandamus or any other appropriate v/rit or order or Direction declaring: l5 (1 ) the action of the 1st Respondent in issuing the show cause Notice, dated 31.01 .2024 and passing order, dated 28.02.202s, the summary of the order in Form GST DRC-07, dated 28.02.2025 and the Attachment to GST Form DRC-07, dated 28.02.2025, for rhe tax period 2o2o-21 under the ccsr/scsr Acr 2017, without any signature either physicaily or digitally, is nonest in the eye of law; (2) the action of the 1st Respondent in passing the order, dated 28.o2.2025, the Summary of the Order in Form GST DRC_07, dated 2g.02.2025 and tne Attachment to GST Form DRC-07, dared 28.02.2025, without issuing Form GST DRC-01A as contemprated under Rure 142('rA) of the Rures 2017, is not varid in tffb eye of law; (3) the action of the 1"t Respondent in issuing Show cause Notice, dated 31 .o1 .2024 and passing the order, dated 28.02.2025, the Summary of the order in Form GST DRC-07, dated 28.02.2025, without generating Document ldentification Number (DlN), for the tax period 2020-21 under the ccsr/scsT Act 2017, is contrary to circutar No.12814712019-GST, dated 23.12.2019 and the judgment of the Hon'bre Supreme court of lndia in w.p.(civil) No.320 ot 2022, dated 18.07.2022, and consequenfly set aside the Order, dated 2B.O2.2OZS, the Summary of the Order in Attachment to GST Form Form GST DRC-07, dated 28.O2.2025 and the DRC-07, daled 28.O2.2025, passed by the pt Respondent, for the tax period 2o2o-21 under the cGSTisGST Act 2017, as null and void. lA NO: 1 OF 2025 Petition undei 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 suspend the operation of the order, dared 2g.02.2025, the Summary of the order in Form GST DRC-07, dated 28.o2.2o25 and the Attachment to GST Form DRC-07' dated 28.02.202s, passed by the 1st Respondent, for the tax period 2020-21 under the CGST/SGST Act 2017, pending disposal of the above writ Petition, as otherwise, the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI MOHAMMED RAFI Counsel for the Respondents: SRI SWARO-OP.O-ORILLA' sPECn;tdvinr'rrvrer'rr PLEADER FoR srArEi TAx t6 .WRIT PETITION NO: 1039o oF 2025 Between: It/l/s. Strefa Proje'cts Private Limited' Rep - SSY. Krishna Kurna' (authorised H!ini[t. **z*t m: -+,n +'"l: U: i:l*ei Prot No 34 E swara ia h Encrave' ., PETITIONER AND The Assisternt c.ommissioner (sT), Division - Malkajgiri' circler - Keesara-1' Hyderabad -500101 . State of Te,langana, Through Principal Secretary to- Governrnent' Revenue 6Li"tt"r""'"i rcd'nm6rciat Tix), Hyderabad' Telangana ...RESPONDENTS Petition under Article 226 of lhe Constitution of lnclia prayirrg that in the circumstances stated in the affidavit filed therewith' ther High Oourt may be pleased to issue 3 writ order, or direction more particularly one in the nature of a Writ of Mandamus (i) Declaring unsigned Show cause notice in Form unsigned show cause notice dated 27.11-2024 vide Ref no 2D361124034106V and the corresponding demand order dl21 02 '2O')-5 vidr: Ref no' 2D360:2250593297 passed by the Respondent No 1 unrler Section 73 of the (lentral Goods and Services Tax Act' 201]7 for the Financial Year 2o2o-21 d6manding an amount of IGST Rs 15'24'1125l-' SGST Rs' 1,10,71\,22ttt- and CGST Rs 1,1O'78'224t- both issued by the Respor.rdent No.1 under the provisions of CGSTiTGSI Act' 2017 as being void, arbitrary, illegal, without jurisdiction ;and without authority of law apart from being violative of Articles 14, 19(1)(g) lrnd 265 of the Consti,:ution of lndia, and to consequently set aside arry action taken pursuant tl-ereto and pass such further or other orde(s) as this Hon'ble Court rnay deem fit and proper in the circumstances of the case' 1 2 t7 (ii) and violative of articres 14, i 9(1 xg), 21 and 265 of the constitution of lndia. lA NO: 1 OF 2025 Petition under section 151 cpc praying that in the circumstances stated in the affidavit filed in suppo( of the petition, the High Gou( may be pleased to stay of operation of impugned signed summary order in DRC-07 vide Ref. no. 2D36o225o593297 dated 21 .o2.202s issued by the Respondent No. 1 for the tax period 2019-20 under cGST/TGST Acts, 2017 pending disposal of the above writ Petition, as otheruvise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI G. R. S. AKHILESWAR Counsel for the Respondents: SRt SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX