M/S. Just Beyond Technologies vs. Assistant Commissioner (St)

[ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) WEDNESDAY, THE NINTH DAY OF APRIL TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE ACTING CH]EF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA 9437 94/;6 9458 9476 9485 9490 9499 WRIT PETITION NOS: 8568 9061 w.P.NO: 8568 OF 2025 9517 9s20 9535 AND9541 0F2025 Between: Raiaiah Kancharla, 2-1-5861a' Vemu Prasad Hahumakonda, Telangana - 506009. AND 1. The Assistant Commissioner (ST), Warangal-Urban 3, Warangal Division' Telangana. 2. ThJSiate of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 of the constitution of India 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 one in the nature of writ of Mandamus or any other appropriate writ or order or Direction declaring the action of the 1st Respondent in passing the order dated 29.12.2023' summary of the order in Form GST DRC-07 datd 29.12.2O23, and Proceedings dated29.12-2023,levyingSGST/CGST/IGSTunderSectionT3(10)oftheTGST Acl2olTandPenaltyforthetaxperiod20lT.ls,thattoowithoutanyphysicalor electronic signature both on the show cause notice as well as the adjudication order as well as without providing proper opportunity of being heard' as arbitrary' contrary to the provisions of the TGST Act 2017, in violation of Principles of Natural Justice and Rule of Law and contrary to Article 14, 19(1Xg) and 265 of the Constitution of lndia. Kancharla, Naim Nagar, ...PETITIONER lA NO: 1 OF 2025 Petition und{)r Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court mziy be pleased to Suspend the Oper;rtion of the Order dated 29.12.2023, Summary of the Order in Form GST DRC-O'' dated 29.12.2023 and Proceedings dated 2J.12.2023passed by the 1st Respordent, for the tax period 2017-18, under the TGST Act 2017, pending disposal oI the above Writ Petition, as otherwise, the Peiitioner will be put to severe loss. Counsel for the Petitioner: M/s. P.SREE RAMYA Counsel for the Respondents: SRt T.CHAITNANYA KIRAN, AGI) FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO: 9061 OF 2025 Between: M/s. Abhi Bus Services (lndia) Private Limited, Rep by its E,irector, Sudhakar Reddy Chirra, Sy. No.136, P. Janardhana Reddy Nagar, Gachibowli, Rangareddy' Telangana' 500032 ...pETrroNER AND 1. The State of Telangana, Represented by its Principal Secretirry, Commercial Taxes, Secrdariat, Hyderabad. 2. The Commissioner of the Commercial Taxes Department, Te:langana State, Commercial laxes Complex, Nampally, Hyderabad-SOO 001 rabad-500001 3. The Deputy (lommissioner (State Tax) STU-Il, Secunderabal STU-2, Secunderabtrd Division, 5-9-273 to 281 , 3rd Floor, C-Block, l,{ayur Kushal Complex, Gr nfoundry, Abids, Nampally,Hyderabad,Telangarra-50000 1 4. The Assistant Commissioner (State Tax), Mahankali Street, t:lP Road-2 Circle, 5-9-21'3TO 281 ,411 Floor, C-Block, Secunderabad Di\,ision, Mayur Kushal Complex, Gunfoundry, Abids, Nampally, Hyderabad .. RESPONDENTS Petition und:r Article 226 of the Constitution of lndra pnying that in the circumstances staled in the affidavit filed therewith, the Higtr Court may be pleased to issue a direction or order, more particularly in the n:rture of a Writ of Mandamus or an,/ other appropriate Writ, declaring that th,-' action of the Respondent No. 3 and 4 in issuing the notices/orders as null an I void in view of the following grou nds (a)Without proper service by followinl: the procedure prescribed under S;ection 169(1) of the CGSt Act, 2017 (b)Upl<,ading the Show Cause Notices ord-.rs in-Original along with the summaries with rut signing them digitally as is requi-ed under Rule 26(3) of the CGST Rules 201 7 Financial Year DRC-OI No. and Notices and dates DRC-07 No. and orders and dates lssued and Passed by 2018-19 2D361121O17743S dated 13.11.2021 2D36O424O89655Y dated 30.04.2024 Respondent No.3 2018-19 2D36O124O4630 1Y dated 31.O1.2024 2D360424086363A dated 30.04.2024 Respondent No.4 2019-20 2D361121017773P dated 13.11.2021 2D3608241444481 dated 30.o8.2024 RespondentNo.32Olg-2OZD36O524O49421Jdated25'05'2024 2D36O824142115A dated 30.08.2024 Respondent No'4 2O19-2O 2D3605240864001 dated 31 .05.2024 2D360824087735S dated 30.08.2024 Respondent No.4 (c)lssuing multiple notices for the same issue and for the same period and confirming the multiple demands along with consequential demands of interest and penalty against the Petitioner Company, for the identical issue thereby issuing parallel multiple demands for the same assessment period to the petitioner. (d)ln view of the above, the action of the respondents is void ab initio, without jurisdiction, illegal, arbitrary, and in violation of Article 19(1 Xg) and 300A of the Petitioner. IANO: 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 a stay against the operation of the impugned orders daled 3010412024 and 30-08- 2024, and the recovery action of the Respondent, pending disposal of this writ petition, by direct the Respondent No. 3 and 4 not to take any coercive action. Counsel for the Petitioner: SRI M.UMASHANKAR Counsel for the Respondents: SRI T.CHAITNANYA KIRAN' AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO:9437 0F 2025 Between: M/s. Sky Shade Family Restaurant and Bar, fgp by its Partner' Mr' Kumar S*lr-v''rulmuii, z-z-':in,--snivam Road, Nt-lw Nallakunta, Hyderabad' Telangana - 500 044 ...PET!TiONER AND 1. The Assistant Commissioner (ST), Vidya Nagar Circle, Secunderabad Division, NamPallY, HYderabad. 2. The Manager, HDFC Bank Limited, Vidya Nagar Branch, 1-8 7O2118, Pakhal Plaza, Nallakrnta, Hyderabad 3. The Siate of 'lelangdna, Represented by its Principal Secret:rry, (Revenue), Secretariat, Flyderabad. 4. Union of lndia, rep. by its Secretary, Ministry of Finance, Government of lndia, 3rd Floor, Jeevan De'ep Building, Sansad Marg, New Delhi-l 10 001 ...RESPONDENTS Petition undr:r Article 226 of the Constitution of lndia prirying that in the circumstances stated in the affidavit filed therewith, the Higt' Court may be pleased to issue an appropriate Writ or direction, more partict larly one in the nature of Writ of Vlandamus, declaring the impugned order d ated 14.08.2024 passed by the 1St respondent in ref. No. 2D36O824O43598W for he financial year 2019-20 as illegal unjustified besides being violative of prinr:iples of natural justice. lA NO: 1 OF 2025 Petition underr Section 151 CPC praying that in the circum';tances stated in the affidavit filed in support of the petition, the High Court may bo pleased to stay all further proceedirgs pursuant to the impugned order dated 14 08.2024 passed by the 1st respondtrnt in ref No. 2D360824O43598W for the finanr;ial year 2019-20 during the pendency of the above writ petition. lA NO: 2 OF 2025 Petition undrrr Section 151 CPC praying that in the circum';tances stated in the affidavit filed in support of the petition, the High Court may bc pleased to stay the operation of the notice dated. 10.03.2025 issued by the lst r':spondent to the 2nd respondent bark attaching the bank account bearing No.502'00042486580 of the petitioner durinl; the pendency of the above writ petition. Counsel for the Petitioner: SRI B.SRINIVAS Counsel for the Respondent Nos.l & 3: SRI T.CHAITNANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel forthe Respondent No.4: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDII\ Counsel for the Respondent No.2: -- w.P.NO:92146 OF 2025 Between: M/s. Coldcare Warehousing and Logistics,, Rep by its p-artner S4iyqq Ra9 Pochamoallv S/o Pochampallv Sudhakar rao Registered ffice at- Plot No - 1, gloC[t{o. 35, Auto Nagar, Va'nasthalipuram, Hyderabad, Telangana, 500070 ...PET!TIONER AND 1. The Assistant Commissioner (ST), Division - Saroornagar, Circle - Vanasthaliouram-1. Hvderabad -500001 2. State of Teilangana, Through Principal Secretary to Govemment, Revenue Department(CbmmercialTax), Hyderabad,Telangana. ...RES'ONDENTS 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, order, or direction more particularly one in the nature of a writ of Mandamus Declaring unsigned show cause notice in Form DRC 01 01.06.2022 vide Ref no. 2D36O62200',1288L an unsigned impugned and Unsigned summary order in DRc-07 dated 29.04.2024 vide Ref no. 2D360424O75OO2R leaving to and amount of CGST Rs. 1,91,793/ - arid SGST Rs. 1,91,793/- both issued by the Respondent No.1 under the provisions of GGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 1a, r9(rxg) and 265 of the constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further or other order(s) as this Hon'ble court may deem fit and proper in the circumstances of the case and violative of articles 1a, 19(1)(g), 21 and 265 of the Constitution of lndia. lA NO: 1 OF 25 Petition under section 'l 51 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to slay of operation of impugned Unsigned summary order in DRC-07 vide Ref. no. 2D36O424O75002R dated 2s.o4.2o24 issued by the Respondent No. 1 for the tax period 2019-20 under GGST/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 Pe^titioner: SRI G.R.S.AKHILESWAR Counsel for the Rerspondents: SRI T.CHAITNANYA KIRAN, AGI) FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO: 9458 OF,1025 Between: M/s. Pattiwar Krishi Kendra, 3-10411, Main Road, lndervelli, Adilabad, Telangana, l;04346 Represented by its Partner, Mr. Pattiw;,rr Narsimlu, aged about-67 yez.rs, Sio. Pattiwar Kishtanna, Fi/o. 3-90, Pradhan Nagar, lndravelli, Adilabad' Telangana- 504346 ...pETrroNER AND 1. The Assistart Commissioner ST, Adilabad Circle, Adilabad [)ivision, H. No. 9- 6, 2nd Floor, Chandra Hero Complex, Sai Nagar, Dasnapur, Adilabad- 504001 2. State of Telangana, Through Principal Secretary to Governn ent Revenue Department rCommercial Tax), Hyderabad, Telangana .. RESpONDENTS Petition und er Article 226 of the Constitution of lnd ia pr aying that in the circumstances sta.ed in the affidavit filed therewith, the Higlt Court may be pleased to issue a writ, order, or direction more particularly one n the nature of a Writ of Mandamus [i) declaring un signed Show cause notice in F,rrm DRC 01 vide Ref no. 2D360622021443R dated 04/06/2022 and an unsigned irrpugned Order in DRC-07 vide ref. nt.2D361223O638294 dated 2911212023 both ssued by the 1St Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Article; 14, 1 9(1 Xg) and 265 of the Constitution of lndia, and to consequently set ar;'de any action taken pursuant thereto. lA NO: 1 OF 2025 Petition undr:" Section 1 51 CPC praying that in the circum stances stated in the affidavit filed in support of the petition, the High Court may b,: pleased to stay of operation of impugned Order in DRC-07 vide ref no. 2D3612','30638294 dated 29J22023 issued by the Respondent No. 1 for the tax periori 201 7-18 under CGST/TGST Acts, 2017 pending disposal of the above Writ Petiti,rn, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI V.VEERESHAM C"un"ef for the Respondents: SRI T.CHAITNANYA KIRAN' AGP FOR SRI SWAROoiT OoRILLA, Special Govt Pleader for State Tax w.P.NO:9476 OF 2025 Between: M/s. M.B. Engineering Works, Rep. b-y ils Proprietor, Mehaboob Basha Mulla' 'il:rdb-n,-Riilciii6ni' t'tear Rtc,eus stop Hanuman Nagar' Mouali' Medchal Malkajgiri, Telangana- 500040. ...'ET.T'ONER AND l.AssistantCommissioner(ST),KeesaraNlCircle,MalkajgiriDivision, Telangana. Z. Uijon? inOia, Rep. by the Secretary, Ministry of Finance' No 136-A' North Block, New Delhi. s Siate bi ieranoana, Rep. by its principal Secretary to Govemment, Revenue (CT-ll) Departirent, Sedretariat' Hyderabad ...RE.'ONDENTS 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 2glo4t2o24 for the year 2018-19 as improper illegal and unsigned and consequently set aside the same' IANO:1OF 2O25 PetitionunderSectionl5lcPcprayingthatinthecircumstancesstatedin the affidavit filed in support of the petition, the High Court may be pleased pleased to grant stay of collection of the total disputed tax of Rs 4'18'505/- CGST' Rs 4,18,5051-SGSTandRs13,774l-IGSTandpenaltyofRs4l,850i.CGST'Rs 41 ,8501 SGST and Rs 10,000 IGST. CounselforthePetitioner:SRIMUKTINUTALAPATIRAMACHANDRAMURTHY Corn""ffortheRespondentNos.l&3:SRIT'CHAITNANYAKIRAN'AGPFOR SRI SWAROO'P OORILLA, Special Govt Pleader for State Tax Counsel forthe Respondent No.2: SRI GADI PRAVEEN KUMAR' Dy' SOLICITOR GENERAL OF INDIA W.P.NO:9485 OF:2025 Between: M/s. Raise Stones, Rep. by its Partner, Shaik lmthir,rz, Plot No.364, Ramakrishn:r Nagar, Chengicherla Ghatkesar Mandal, Medchal Malkajgiri, Telangana- Ii00093 ...pETrroNER AND 1 The Assistart Commissioner (ST) (FAC), Keesara ll Circle, l,4alkajgiri Division, Telilngana. 2. The Union ol !ndia, Rep. by the Secretary, Ministry of Finance, No.136-4, North Block, New Delhi- 1 10001 . 3. The State of Telangana, Rep. by the Principal Secretary to C,.overnment, Revenue (Cl-. ll) Department, Telangana Secretariat Buildingt, Hyderabad, Telangana .. RES'.NDENT' Petition und er Article 226 of lhe Constitution of lndia pr aying that in the circumstances staled in the affidavit filed therewith, the Higlr Court may be pleased to issue an appropriate Writ, Order or Direction more I)articularly in the nature of MANDAT\IUS declaring the action of the 1st Responde nt in passing the impugned order d;rted 24.02.2025 passed for the year 2020-',11 , as improper, illegal, FORM DR()-01 and aftachment to the FORM DRC-01 are unsigned and consequently set a:iide the same. lA NO: 1 OF 2025 Petition undr:r Section 151 CPC praying that in the circum,ttances stated in the affidavit filed in s;upport of the petition, the High Court may be pleased to grant stay of collection of the total disputed tax of Rs.6,74,6(t2l CGST and Rs.6,74,6021 SGS.I and penalty of Rs.67,460/- CGST and Rs.67,460/- SGST. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondent Nos.1 & 3: SR! T.CHAITNANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDII\ Between: Mis. S Rajeshwar Agencies, 4-2-5, Kumarpet, Old Bu-s Stand,- Adilabad, Telangana,' 504001 R-epresented by its Proprietor, Mr. .Sugy.am. Rajeshwar, ageo 6boui 53 years, S7o. Sugyam Yellaiah,'Rl/o. 1-22, Kachikanti, Adilabad, Telangana- 5o4ool ...PETITT.NER AND 1. The Assistant Commissioner ST, Adilabad Circle, Adilabad Division, H No 9- 6, 2nd Floor, Chandra Hero Complex, Sai Nagar, Dasnapur, Adilabad' Telangana- 504001 2. State 6f Telangana, Through Principal Secretary to Government Revenue Department(CbmmercialTax), Hyderabad,Telangana ...RES'ONDENTS w.P.NO:9490 OF 2025 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, order, or,direction more particularly one in the nature of a writ of Mandamus (i) declaring un signed show cause notice in Form DRC 01 vide Ref no. 2D360522013616M dated 28.05.2022 and an unsigned impugned order in DRC-07 vide ref. no.2D361223O71632L daled 31.12.2023 both issued by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles 1a, 19(1Xg) and 265 of the constitution of lndia, and to consequently Set aside any aotion taken pursuant thereto and alternatively allow this petitioner to rectify the GSTR 1 filed for FY 2017-18. 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 stay of operation of impugned order in DRC-07 vide ref. no.2D361223071632L dated 31 .12.2023 issued by the Respondent No. 1 for the tax period 2017-18 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 V.VEERESHAM Counsel for the Respondents: SRI T.CHAITNANYA KIRAN' AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax w.P.NO: 9499 OF 2025 Between: M/s. Sri Raja Rajeshwari Ginning lndustry Asifabad, Sy. t'lo. 186, National Highway Ro€el, Asifabad, Kumuram Bheem, Telangana, 504293 Bgpre_sented biits Propretor, Mr. Ritesh Rathod, aged about 42 years, S/o. Rathod Ramesh, Rl,to. 1-2, Mankapur, Namoor, Adilabad, Telangana 504 31 1 AND ...PET|TIONER '1 . The Deputy oommissioner ST, Adilabad STU, Adilabad Divis;ion, H.No. 9-6, 2nd Floor, Ctrandra Hero Complex, Sai Nagar, Dasnapur, Acilabad- 504001. 2. State of Tela-rgana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana. 3. lclcl Bank, Flepresented by its Manager, Adilabad Branch, 9/430/'l , Rajiv Nagar, Beside Medical College-RlMS, Adilabad, Telangana - 50400'1 .. RESPONDENTS Petition undr:. Article 226 ot the Constitution of lndia praying that in the circumstances staled in the affidavit filed therewith, the Higlt Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of lvlandamus ri) declaring un signed Show cause notice in F:rm DRC 01 vide Ref no. 2D360522C" 4595H daled 2910512022 and an unsigned intpugned Order in DRC-07 vide ref. n> 2D3612230714O1U daled 3011212023 both ssued by the 1st Respondent under the provisions of CGST/TGST Act, 201 7 as being void, arbitrary, illegal, wi:hout jurisdiction and without authority of law apart from being violative of Articler; 14, 19(1Xg) and 265 of the Constitution of lndia, and .to consequently set ar;ide any action taken pursuant thereto and pat,s such further or other order(s) as this Honourable Court may deem fit anrl proper in the circumstances of tf €) case. (i) declare the Form DRC 13 dated 2:llO3l2O24 issued in respect lo FY 2t)17-18 is without authority of law and violati','e of articles 14, 19(t )(g), 21 and 2()'i of the Constitution of lndia and consequerrtly set aside the same lA NO: 1 OF 2o2s Petition undrrr Section 'l 51 CPC praying that in the circumr;tances stated in the affidavit filed in support of the petition, the High Court may bt,: pleased 1o stay operation of Form l)RC 13 daled 291O312024 issued in respect to FY 2017-18 by the Respondent No. 1 to Respondent No. 3 and consequently allow the petitioner to operate their bank account. lA NO: 2 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 stay of operation of impugned order in DRC-07 vide ref . no. 2D361223071401 U dated 3011212023 issued by the Respondent No. 1 for the tax period 2017-18 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 V.VEERESHAM Counsel for the Respondent Nos.1 & 2: SRI T.CHAITNANYA KIRAN' AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.3: - W.P.NO: 9517 OF 2025 Between: M/s. JUST BEYOND TECHNOLOGIES, 8-2-29918216/35 Gavathri Hills, Jubliee Hills, Hyderabad, Telangana- 500033 Rep by Proprietor' Pushpak wootla ...PETtrtoNER AND 1. Assistant Commissioner (ST), Punjagutta lCircle, Punlagutta Division, Hyderabad, Telangana. Z. Uiion of lndia, Re-p. Uy the Secretary, Ministry of Finance' No 136-A, North Block, New Delhi. 3. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Deoartment. Secretariat, Hyderabad. +. ine e'ranin Manager, lClCl bank, Jubliee Hills Branch, Road no.10, HYderabad' ...RESP.N,ENTS 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 an appropriate writ, order or Direction more particularly in the nature of MANDAMUS declaring the action of the 'lst Respondent in passing the impugned order dated 30.04.2024 passed for the year 2018-19, as improper, illegal, contrary to facts and unsigned and consequently set aside the same' lA NO: 1 OF 2025 Petition undr-'r Section 151 CPC praying that in the circunstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the Garnishee Notice dated 24.12.2024 relating to the year 2O1B-19 under the CGST and SGST Acts,2017, in respect of the Petitioner's Current A,/C No. 007605500117 and personal bank account no . 00760154Bt;87 issued by the 1st Respondent to the 4rth Respondent Bank, pending disposal r>f the above Writ Petition. lA NO: 2 OF 2O2s Petition undr:r 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 ()l the total disputed tax of Rs. 8,55,2961- ar d penalty of Rs. 85,528t- Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondent Nos.1 & 3: SRI T.CHAITNANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.2: SRI cADl PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: W.P.NO: 9520 OF 2!.025 Between: M/s. Opulent.rs Overseas Careers Pvt Ltd, 8-2-2931821N112 L PIot No. '1128. Jubilee Squa re, Road No. 36. Jubilee Hills. Hyderabad, Tr:langana 500033 Represented by its Authorized Signatory. N. Narender Redd1,', S/o. N. Chenna Reddy Aged about 51 Years, Occ. Business, R:/o. HyderabaC AND ...PETIT|ONER 1. The Assistan. Commissioner of State Tax., Jubilee Hills I Cirr,le. Punjagutta Division. Hyd :rabad 2. Commissione r of Commercial Taxes., State of Telangana, C. [. Complex. Nampally, Hyderabad- 500001 3. State of Telarrgana, -Through Principal Secretary to Governnrent Revenue Department ( 3ommercial Fax Hyderabad, Telangana ...RESpONDENTS Petition undcrr Article 226 of the constitution of lndia przrying that in the circumstances stat,:C in the affidavit filed therewith, the High Court may be pleased to pass a writ order or d irection, more particulady in the nature of a writ of mandamus declaring the order passed by the Respondent No. 1 u/s. 73 of the CGST Act daled 27-02-2025 in Form GST DRC 07 bearing Reference No' 2O360225084759V and also declare the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D36O2220157540 dated 18{,2-2022 passed bythe Respondent No. 1 for the Financial yeat 2O2O-21 as being void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the constitution of lndia, violative of principles of natural ,ustice, and without authority of law and consequently 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 support of the petition, the High court may be pleased to stay all further action including collection of tax pursuant to the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D3O02220157510 dated 18-02-2022 and its consequent ' Order tinder Form No. DR C-07 bearing Reference No' 2D36O225O34759V dated 27-02-2025 dated passed by the Respondent No. 1 for the Financial year 2O2O-21. Counsel for the Petitioner: SRI M.NAGA DEEPAK Counsel for the Respondents: SRI T.CHAITNANYA KIRAN, AGP FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO: 9535 OF 2025 Between: M/s. C5 lnfra Pvt. Ltd., 8-2-293l821J11115641N1 7. 3rd Floor' Road No' 92, Loius ponO Jubili Hills, Hyderabad. Telangana 500096. acompany registered unOer tne Companies Aat. 1956 represented by its Director Sri Nishant CnennaOi, S/o.'Sri Sudhakar Rao Chennadi. age!.qbo.u^t 3p Years.8-2- AganZC Plot No. 316/A. MLA's Colony). Road 1''l'o'l2 Banlara Hills, Hyderabad.Telangana-500034. ...'ET.T'ONER AND 1. The Assistant Commissioner (ST), Punjagutta 2 Circle, Punlagutta Division,tvlayuriKushalCimplei, Abids, Hyderabad, Telangana. 2. Dv. Commissioner (ST) - lil, Enforcement Wing - 1, O/o Commssioner of C6mmercial Taxes - Nampally, Hyderabad. 3. Dt. ao;missioner (ST) StU :'l, Punjagutta Division' Mayuri Kushal Cimplex Abids. Hyderabad. Telangana. 4. State of Tela 1gana, Rep. by its Principal Secretary (Revenut;)(ST) Department.--elangana. Secretariat Buildings. Hyderabad. ...RESPONDENTS Petition undr-'r Article 226 ol lhe Constitution of lndia prrrying that in the circumstances staled in the affidavit filed therewith, the Higlt Court may be pleased to issue a writ, order or direction, more particularly in th,: nature of a writ of mandamus declering Shoe Cause Notice in DRC - 01 dated 31 'O5-2O24 bearing Reference No. 2D1160524075 1859 and the consequent order ir Form DRC - 07 issued u/s. 73 of ttre TSGST Acl. 2017 dated 24-08-2024 bearir g Reference No. 2D360824095774Cr passed by the 1st Respondent for the tax petlod April, 2019 to March,2020 under the provisions of TSGST Act. 2017 as bein1.; unsigned. void, arbitrary. illegal, v olative of the principles of natural iustice apart from being violative of Articles 1a, t 9(t )(g) of the Constitution of lndia and ,ronsequently set aside the same. lA NO: 1 OF 2025 Petition underr Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may br,: pleased to stay all further action including collection of disputed tax pursuant r'o the impugned order in Form DRC . 07 issued u/s. 73 of the TSGST Act.2017 cated 24-08-2024 bearing Reference No. 2D360824O95774A passed by the 1st R€rspondent for the tax period April. 20 l9 to March. 2020 under the provisions of TSGST 4d.2017. Counsel for the Petitioner: SRI A.V.RAGHU RAM Counsel for the Respondents: SRI T.CHAITNANYA KIRAN, AGtr FOR SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO:9541 OF ?.O25 Between: M/s. Sri Raj:r Rajeshwari Ginning lndustry Asifabad, Sy. l'Jo. 186, National Highway Road, Asifabad, Kumuram Bheem, Telangana, 504 293 Represented by its Propretor, Mr. Ritesh Rathod, aged about 42 ye;,trs, S/o. Rathod Ramesh, Ryo.'1-2, lvlankapur, Narnoor, Adilabad, Telangana 504311 AND ...PETIT|ONER The Deputy Oommissioner ST, Adilabad STU, Adilabad Division, H.No. 9-6, 2nd Floor. Ctrandra Hero Complex, Sai Nagar, Dasnapur, Ad'labad- 504001 1 2. State of Telangana, Through Principal Secretary to Govemment Revenue Department (6mmercial Tax), Hyderabad, T,elangana S. lclbl Binf, Represented by its M-anager, Adilabad Branch, 9/430/1' Rerjiv - Nigar, Beside ivtedical Coll'ege-R|MS;Adilabad' Telangana - 504001 ...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 01 vide Ref no. 2D3605240663591 dated 30.O5.2O24 and an unsigned impugned order in DRC-07 vide ref. no. 2D360824098773P dated 24.08.2O24 both issued by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void' arbitrary, illegal, without jurisdiction and without authority of law apart from being violative of Articles t a, t 9(1 Xg) and 265 of the constitution of lndia, and to consequenfly set aside any action taken pursuant thereto and pass such further or other orde(s) as this Honourable Court may deem fit and proper in the circumstances of the case. (ii) declare the Form DRC 13 dated 29.03.2024 issued in respect to FY 2019-20 is without authority of law and violative of articles '14, 19(1 Xg), 21 and 265 of the constitution of lndia and consequently 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 support of the petition, the High court may be pleased to stay operation of Form DRC 13 dated 29.03.2024 issued in respect to FY 20'19-20 by the respondent No. 1 to Respondent No. 3 and consequently allow the petitioner to operate heir bank account- lA NO: 2 OF 202s Petition under Section 1 51 cPC praying that in the Circumstances stated in the affidavit filed in suppo( of the petition, the High court may be pleased to stay of operation of impugned order in DRC-07 vide ref. no.2D360824098773P dated 24.08.2024 issued by the Respondent No. '1 for the tax period 2019-20 under CGSilTGST Acts, :1017 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship Counsel for the Petitioner: SRI V.VEERESHAM Counsel for the Respondent Nos.1 & 2: SRI T.CHAITNANYA KlFl"AN, AGP FOR SRI SI/I/AROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.3: --