Cause title — parties, addresses and appearances
[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
MONDAY, THE SEVENTH 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 N OS:,7276 AND 7462 OF 2025
WRIT PETITION NO:7276 OF 2025
Between:
M/s. V.S.A.lnfra Projects Private Limited, First Floor Plot No.29, Flat No'101
and 1O2, Cyber Vi6w Residency, Gafoor Nagar, Hy{grap-a{'. Rangareddy,
Telangana-
-sOO OAt. Rep. by iti Managing Director Mr. K. Kondal Reddy'
aged about 51 years'
...pETrroNER
AND
1. The Appellate Joint Commissioner of State Tax, Hyderabad Rural Division,
sth Floor, CT Complex, Nampally, Hyderabad.
2. The Assistant Conimissioner'of State Tax, Balanagar, Hyderabad Rural
Division, Hyderabad.
3. The Staie 6f 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
Direction declaring. ('l ) the action of the 1 st Respondent in not considering the
contentions of the Petitioner raised in the Grounds of Appeal and passing Appeal
orders, dated 15.01.2025 in a summary manner, without even signature of the '1st
Respondent, as irbitrary, contrary to the provisions of the SGST/CGST/IGST Act
2017 and not valid in the eye of law, in violation of Principles of Natural Justice
and Rule of Law, (2) the action of the 2nd Respondent in issuing show cause
Notice, dated 29.01 .2024 and passing the Order, dated 01.05.2024, and the
Summary of the Order in Form GST DRC-07, dated 01.05.2024, without any
signature either physically or digitally, is not valid in the eye of law, (3) the action
of the 2nd Respond,:nt in not issuing Form DRC-01A befor,: pasr;ing the Orders,
as contemplated unc er Rule 142(1A) of the SGST/CGST/IG{iT Ac1 2017 , amounts
to invalid, (4) the aclion of the 2nd Respondent in not generating.'.,erifiable DIN in
the Notices and Ord().s, as not valid in the eye of law, and c:nsequently set aside
the Appeal Order, rlated 15.01 .2025 passed by the 1st llespordent, and the
Order, dated 01.O5.2024, the Summary of the Order-in Fornr GST DRC-07, dated
01 .O5.2024 and Pro;eedings dated 30.04.2024 passed by the 2rrd Respdndent,
for the tax pelod 2018-19 under the SGST/CGST/IGST ArIs 2017, as null and
void and pass such other Order or Orders, as the Hon'ble Court m.ry deem fit and
proper, in the ,:ircunrstance of the case. (5) the 1st Respondent does not have
power to remand ttre appeal as per Sub-Section (11) ol Sect on 107 of the
CGST/SGST Acts 2C'l 7
lA NO: 1 OF 2025
Petition under Section 151 CPC praying that in the circumst;tnces stated in
the affidavit filed in support of the petition, the High Cour. may be pleased to
Suspend the Ooerati:n of the Appeal Order, dated 15.01.2025 par,;sed by the lst
Respondent; and the t)rder, dated 01 .O5.2O24, the Summary of the Order in Form
GST DRC-07, dated r)1 .O5.2024 and Proceedings dated 30.0,+.2O2t. passed by the
2nd Respondent, for the tax period 2018-19 under the SGST/COST/IGST Acts
2017, pending dispos,al of the above Writ Petition, as otherwise, th,r Petitioner will
be put to severe loss and hardship.
Counsel for the Petilioner: SRI SHAIK JEELANI BASHA
Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader
for State Tax
+5;r*.
W.P.NO: 7462 OF 2025
Between:
M/s. Sudhakara Prasad Vemulapalli, Wing-1, 4th Floor, Cybergateway,
Hitechcity, Madhapur, Hyderabad-81. Rep. by its Proprietor Mr.Sudhakara
Prasad Vemulapalli aged 64 years
...pETrroNER
AND
1. The Assistant Commissioner (ST), Madhapur-6 Circle, Hyderabad.
2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT)
Department, Telangana Secretariat, Hyderabad.
3. The Union of lndia, Rep. by its Secretary, Ministry of Finance, North Block,
New Delhi - 1 10 001 .
4. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman,
lVlinistry of Finance, Department of Revenue, North Block, Central Secretariat,
New Delhi - 100 001'
...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. (1 ) the action of the 1st Respondent in passing the Order,
dated 24.02.2025, the Summary of the Order in Form GST DRC-07, dated
24.02.2025 and the Proceedings, dated Nil levying SGST/CGST, lnterest and
Penalty, for the tax penod 2020-21 under the SGSTiCGST Act 2017, without any
signature of the Officer concerned either physical or digital in the Order, dated
24.02.2025, Summary of the Order, daled 24.02.2025 and Show Cause Notice in
Form GST DRC-01 ad Attachment to DRC-01, dated 08.1 1 .2024, are not valid in
the eye of law (2) the action of the 1st Respondent in passing the Orders, without
even 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) the action of
the 1st Respondent in issuing Notices and passing the Orders, without generating
DIN in the Notices and Orders as per Circular No.12814712019-GST, dated
23.12.2019 and.as per W.P.No.32O ot 2022, dated 18.07.2022 of the Hon'ble
Supreme Court, are not valid and consequently set aside the Order, dated
24.02.2025, the Summary of the Order in Form GST DRC-07, daled 24.02.2025
and Proceedings, dated Nil passed by the 1st Respondent as null and void.
lA NO: 1 OF 2025
Petition ulder iiection 151 CPC praying that in the circumstz nces stated in
the affidavit file{l in s;upport of the petition, the High Court may re pleased to
Suspend the Operation of the Order, dated 24.02.2025, the Summa'y of the Order
in Form GST DRC-07, dated 24.02.2025 and the Proceedings, daied Nil passed
by the 1st Resgrondeot, for the tax period 2O2O-21 under the SCST/CGST Act
2017, pending dlsposa of the above Writ Petition, as otherwrse, the Petitioner will
be put to severe loss irrrd hardship.
Counsel for the
Counsel for the
Counsel for the
Gounsel for the
Petitioner: SRI SHAIK JEELANI BASHA
Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt
Pleader for State Tax
Respondent No.3: SRI GADI PRAVEEN KUMAR, D,y.
SOLICITOR GENERAL OF I],IDIA
Respondent No.4: SRI DOMINIC FERNANDES, SC FOR CBIC
7 THE IION'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL THE HON'BLE SMT. WSTICE R,ENUKA YARA MIT PETITION Nos.7276 atd7462 of 2025 COMMON ORDER: (Per the Hon'ble the ActirLg Chief Justice Sujog Paul) Sri Shaik Jeelani Basha, learned counsel for the petitioners and Sri Swaroop Oorilla, learned Special Government Pleader appearing for State Tax
2 and, for underrtak.ng this exercise afresh, the limitation v ill not be a hurdle for the resPondents
4.Tfr; A;;t-,ijnj't;,1r.*i.iion-"i 1511, rr4qolapur-6 circle' Hvderat ad' s. iiie Crincipal Secretary, R",ein,6 tcr) Department' Telangan:' Secretariat' Hvderabed, St.rte of Telanqana. 6. i#H;;'i;;:'ii"i";;ij;Ei", Mlnitt|.v of Finance' North Block New Delhi - 110 001 . z. ih; b"nli-an, Centrat Board of lndirecl Taxes and customs, t,rlinistry of _ .. . ' iffi;;; D;;;,ft;;i;iR*e*e' r'lottn Block, central Secretzrriat' New Delhi - 100 001 . 8. d;CC io SRI SHAIK JEELANI BASHA, Advocate [OPUC] - 9. 5;; 6c i; 5Ri swAHooF-obniu, speciar GovlPleader fc r State Tax roPUCl ro.b"rl"?i ro SRt ,3ADt PRAVEEN KUMAR, Dv. sollclroR GENERAL oF rNDIA toPUCl r r . ir'n?'ib-ro3-ir roMlNlc FERNANDES, sc FoR cBlc [oPUt)] 12.1wo CD rlopies W
