M/S Divya Sai Infra Tech vs. The State Of Telangana

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE ELEVENTH DAY OF APRIL TWO THOUSAND AND TWENW FIVE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION Nos.10040 . 10070. 10081, 10085. 10111,10166 and 10170 of 2025 WRIT PETITION NO: 10040 OF 2025 Between: AND 1 M/s. M.B. Engineering Works, Rep. by its Proprietor, Mehaboob Basha Mulla, 44- 2\t2t1 , Rf C -Colony, Near RTC Bus Stop, Hanuman Nagar, Mouali' Medchal Malkalgiri, Telangana-500040. ...PETITIONER 2 Assistant-Commissioner (ST), Keesara N1 Circle, Malkajgiri Division, Telangana State Tax Officer, Keesara N1 Circle, Malkajgiri Division, Telangana. 3. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-4' No(h Block, New Delhi. 4. State of Telangana, Rep. by ils Principal Secretary to Govemment, Revenue (CT-ll) Department, Secretariat, Hyderabad. ...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 an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order dated 05.8.2024 for the year 2019-20 as improper, illegal, and unsigned and consequently set aside the same. lA NO: 1 OF 2025 I 2 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 collection of the total disputed tax of Rs.5,38,4j4l- CGST, Rs.5,38,4141 SGST and Rs 6,24,B9B/-lGST. Counsel for the Petitioner: SRI MUKTTNUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondents No.1, 2 & 4: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: '10070 OF 2O25 Between: M/s.,Lgon G1e.91s, Represented by its Managing Partner, Mrs. Nadimpalli Madhavi, # 1'' floor, 51513511681C, Prashanth Nagar,-Kukatpafly, ApilC Road, Hyderabad, Telangana 500 A72 ...PETITIONER AND Assistant Conrmissioner Division, T.elangana (ST), Hydernagar-lll Circle, Hyderabad Rural 2. State of Telangana, rep. by its Secretary to Govemment (Revenue), State Tax Department, Secretariat, Hyderabad 3. Union of lndia, irep by its Secretary (Revenue)), North Block, New Delhi ...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 of Mandamus or any other appropriate writ or order or direction by setting aside the impugned show cause Notice dated 31 .01 .2024 along with proceedings in Form GST DRC-0'1 vide Ref. No.2D3601240495g69 dated 31 .01 .2024 and order dated 28.04.2024 along with proceedings in Form GST DRC-07 vide Ref No 2D3604240709090 dated 28.04.2024 issued by the 'lst Respondent for the tax period April, 20'18 to March, 2019 without having any signatures as illegal and contrary to the provisions under the central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2012, 1 3 and void in absence of non-compliance of Rule 142 (1A) of the central Goods and Service Tax Rules, 2017 and Telangana Goods and Services Tax Rules, 2017. 3A NO: 1 OF 2025 Petition under Section 151 CPC praying that inlhe 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 Order dated 28.04.2024 along with proceedings in Form GST DRC-07 vide Ref. No. 7:C.3604240709090 dt. 28.O4.2024 issued by the 1't Respondent for the tax period April, 2018 to March, 2019 under the Central Goods and Service fax Act, 2017 and the Telangana Goods and Services Tax Act,2017 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI K. P. AMARNATH REDDY Counsel for the Respondents No.1 & 2: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA wRlT PETITION NO: 10081 OF 2025 Between: M/s. R N Metals Private Limited, A-2315,6, APIE,'Balanagar, Hyderabad' Medchal Malkajgiri, Telangana - 500 037 Rep.by its Director Mr. Mayur Agarwal, aged about 44 years ...PETITIONER AND 1 2 The Assistant Commissioner (ST), Maredpally-Begumpet, Telangana. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...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 Writ of Mandamus or any other appropriate Writ or Order or 4 Direction decla ring, the action of the 1 "t Respondent in passing the multiple Orders, dated 2910812024, the Summary of the Orders in Form GST DRC-07, daled 291O812O24 and Proceedings, daled 2910812024 passed by the 1st Respondent, Ievying lcST/CGST/SGS under Section 73(10) of the IGST/CGST/SGST Acts, 2017, for the tax period 2019-20, without even issuing Form GST DRC-01A as contemplated under Rule 142( 1A) of the Rules 201 7, without signature of the officer concerned in the Notice and Orders'dated 2glOBt2O24 and Summary of the Orders daled 29t08t2024 passed by the 1St Respondent, and without DIN and not granting sufficient opportunity of hearing to the Petitioner, as arbitrary, contrary to the provisions of the IGST/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 'l St Respondent daled 2910812024 fot lhe single tax period 2019-20 by the same officer is not valid in the eye of law, to set-aside multiple Orders as illegal, 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 29.08.2024, Summary of the Orders in Form GST DRC-07, dated 29.08.2024 and Proceedings, dated 29.O8.2024 passed by the 1't Respondent, for the tax period 2O1S-2O under the CGST/SGST/IGST Acts, 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 SHAIK JEELANI BASHA Counsel forthe Respondents: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRl SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 10085 OF 2025 Between: M/s. RCR lnteriors, rep. by its Partner, Mr. Vindyala lndrasena Reddy, # 1-8-726, Near Vegetable Market Road, Nallakunta Hyderab'ad District - 500 044 - ...PETITIONER AND 5 1. Deputy Commissioner (ST) STU-1, Secunderabad Division, Hyderabad 2. State of Telangana, rep. by its Chief Secretary and Special Chief Secretary to Government (FAC), State Tax Department, Secretariat, Hyderabad 3. Union of lndia, rep. by its Secretary, Ministry of Finance, Govemment of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001 , ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that jn the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring the show cause notice dated 13.'l 1.2021, adjudication order dated 29.12.2023 along wlth Form GST DRC-07 vide Ref.No. ZD36'12230618938 dated 29.12.2023 passed by the 'l't Respondent for the tax period 2017-18 under Section 73 of the CGST and SGST Act as being a nullity and non-est in law on account of not having any signatures on them and also contrary to Rule 142(1A) of CGST Rules, 2017 for not issuing Form GST DRC-01A. !A NO: 't 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 order dated 29J2.2023 and proceedings in Form GST DRC-07 in Ref.No.2D3612230618938 dated 29.12.2023 passed by the'1't Respondent for the tax period 2017-18, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI M. SUPRABATH REDDY Counsel for the Respondents No.1 & 2: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.3: SRI GUMMALLA BHASKER REDDY, S.C. FOR CENTRAL GOVERNMENT WRIT PETITION NO: 10'111 OF 2025 Between: 6 ,/ S.Raveendhiran, S/o Saminathan, Aged about 63 Years, Occ: Private, FUo. 412061306, Navya Acrade, Opp Anutex,Geetha Nagar, Malkajigiri, Ranga Reddy, Telangana. ...PETITIONER AND 1 State of Telangana, Represented by its Principal Secretary to Govemment, Revenue (CT-ll) Department, Secretariat, Hyderabad. The Commissioner of State Taxes, State of Telangana, Commercial laxes Complex, M.J. Road, Opposite Gandhi Bhavan, Nampally, Hyderabad - 500 00'1 The Assistant Commissioner (ST), Malkajgiri Division -lll Circle, 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 or order or direction more particularly one in the nature of Writ of Mandamus declaring the action of Respondents in issuing impujned Show Cause Notices along with summary of Show Cause Notice in Form DRC-01 vide Reference No.ZD361 121030774Q dt.1511112021 and subsequent order U/s 73 of SGST/CGST Act 20'1 7 and proceedings in Form GST DRC-07 vide Reference No. 2D3608241516355 dt.31/08/2O24 lor the Tax Period 2019-20 without any physical or digital signature as illegal, arbitrary and in violation of Article 14, t 9(1Xg) and 265 of the Constitution of lndia and Consequently, set aside the 2 J same 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 grant stay of all further proceedings pursuant to the impugned order in Form GST DRC-07 vide Reference No. 2D3608241516355 dt.31 .O8.2024 for the Tax Period 2O19-2O, pending disposal of the Writ Petition. Counsel for the Petitioner: SRI SIRIPURAM KESHAVA Counsel forthe Respondents: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER 7 7 Between: M/s.. CHANDANA INFRA PROJECTS, Rep by chandana Ramamohana Rao. Resistered_office at 1-13-3e/es, Lle-b-es-,-orl nls-nio r.rrsir, Ecii, 'riL,i.[rr Malkajgiri, Telangana, 500062 AND ...PET|T|ONER 1. The Assistant commissioner (,sr), Keesara-lr circre, Markajgiri Division, sh Ftoor, Mayur Kushat Comptex, hoi6s, Htd;;;d;,j -500001 2 State of Teranoana rhgrsf principar secretary to Govemment Revenue Department (cdmmerciJi li-il, nvo"i[ori-ii,ijngrnr. ...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, order, or direction more particurarry one in the riature of a Writ of Mandamus (i) declaring un signed Show cause notice in Form DRC 01 impugned show cause notice dated 07.06.2022 vide Ref no. 2D3606220383688 and the corresponding demand order dated 15.02.2025 vide Ref no.2D3602250393895 passed by the Respondent No.1 under section 73 of the centrar Goods and services Tax Act, 201r for the Financiar Yeat 2020-21 , demanding an amount CGST of Rs..t3,90,905/_ and SGST of Rs.13,90,9051 and both issued by the Respondent No.1 under the provisidns of cGST/TGST Act,2017 as being void, arbitrary, iilegar, without jurisdiction and without authority of law apart from being violative of Articres ra, 1g(1xg) and 26s of the constitution of rndia, and to consequently set aside any action taken pursuant thereto and pass such further or other orde(s) as this Hon'bre court may deem fit and proper in the circumstances of the case. (ii) and violative of artictes 1a, r 9(r )(g), 21 and 26s of the constitution of lndia. WRIT PETITI NNO: 10166 OF 2O2s lA NO: 't OF 2025 - 8 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 stay of operation of impuoned Summary Order in DRC-07 dl. 15.02.2025 vide Ref no. 2D3602250393895 issued by the Respondent No. 1 for the tax period 2020-21 under CGST/TGST Acts, 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 G. R. S. AKHILESWAR Counsel forthe Respondents: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 10170 OF 2025 Between: M/p Qivya Sai lnfra Tech, rep. by its Partner Smt.Koganti Padmini, Plot No.1352, V.R.Colony, Gokul Plots, Hafeezpet, Miyapur, Ranga Reddy, Telangana-500049. ...PETITIONER AND '1 . The State of Telangana, Department of Revenue (C.T.), rep. by its principal Secretary, Secretariat, Hyderabad, Telangana. 2. The Assistant Commissioner (ST), Madhapur-3 Circte. Hyderabad Rural Division, Hydera bad. 3. The Karoor Vysya Bank, Kukatpally Branch, Hyderabad. ...RESPONDENTS Petition under Article 226 of lhe Constitution of tndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue 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 summary of the,assessment order dated 30.08.2024 in orm DRC 07 and the summary of the show cause notice dated 31.05.2024 in Fotm DRC 01 along with its attachments thereon passed by the 2nd respondent levying Tax of Rs.7,08,6741 including penatty u/S 73 of the CGST Act for the yeat 2O1g-20 and the consequential third party notice issued to the 3rd respondent under section 79(1)(c) read with Rule 145(1)of the GGST Act as being void, iilegat, without 7 9 jurisdiction, without authority of law apart from violative of Articles 1 4 and 19 of the Constitution of lndia and consequently set aside the same. lA NO: I OF 2025 Petition under section 15'l cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High c6urt may be pleased to stay of all further proceedings pursuant to the passing the impugned summary bf the assessment order dated 30.08.2024 in Form DRC 07 and the summary of the show cause notice dated 31 .o5.2o24 in Form DRC 01 along with its attachments thereon by the 2nd respondent and the consequential third party notice issued to the 3rd respondent under Section 79(1 )(c) read with Rule 145(1) of the CGST Act. Counsel for the Petitioner: SRI B. KRTSHNA REDDY Counsel for the Respondents No.1 & 2: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER Counsel forthe Respondent No.3: -