M/S.Akshaya Medical Equipment Private Limited vs. The Appellate Joint Commissioner Of State Tax - Telangana High Court, 04 April 2025

Cause title — parties, addresses and appearances

1 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTH 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 3818 5039 6693 9101 9132 9138 9181 [ 34461 9240 WRIT PETITION Nos.3817 9277,9296.9309,931 0.9315,9325, 9356 9381, 9428 and 9442 ot 2025 WRIT PETITI ON NO: 3817 OF 2025 Between: M/s.Panqea Pharma Limited, 8-29011, Gaoutham Nagar, Ferozguda' Rangareddy' ietangaia- 5OO 01'1, represented by its Managing Director, Sri P. Venkatanarasa Raju ...PETITIONER AND 1. Assistant Commissioner (ST), Ferozguda Circle, Hyderabad. 2. The State of Telangana, represented by its Principal Secretary,. Revenue Department (Comme-rcial Tax'es), Telangana Secretariat, Hyderabad- ...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 a writ or order or direction particularly one in the nature of writ of Mandamus setting aside the impugned Assessment order passed by the first respondent in Form GST DRC - 07, in Reference No.2D3608240980725 dated 24.08.2024, in raising a demand of tax of Rs.1,18,047/- (IGST amounting to Rs.75,775l- + CGST amounting to Rs.21,136/- + SGST amounting to Rs.2'l ,136/-), and the Show Cause Notice in Form GST DRC - 01, dated 07.05.2024, for the tax petiod 2O19-20, that have been uploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rules 2017, as illegal, arbitrary, ab initio void, contrary to the 2 provisions of CGST Act and Rules, 2017 and TGST ,Act and Rules, 2017, contrary to the law laid down by the ludicial pronouncemertt of this Hon'ble Court and Hon'ble High Courts of Delhi, Bombay and Andhra Pradesh and without authority of law. (Prayer is amended as per Court Order dated 27.O3.2025, vide l.A. No. 2 of 2025 in W.P.No.3B 17 ol 2025). lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in tlre, circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pending disposal ')f the Writ Petition grant stay of all further proceedings arising in pursuance of the impugned Assessment Order passec by the first respondent in Form GST DRC - 07, in Reference No.2D3608240980725 dated 24.O8.2O24, for the tax period 12019-20, or to pass Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 3818 OF 2025 Between: M/s.Pangea Pharnra Limited, 8-29011 , Gaoutham Nagar, Ferozguda, Rangareddy, Telangana- 500 01 1 , represented by its tvlanaging Directc,r, Sri P. Venkatanarasa Raju ...PETITIONER AND '1 . Assistant Commissioner (ST), Ferozguda Circle, Hydercbad. 2. The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad. ...RESPONDENTS Petition unoer Article 226 of the Constitution of lnclia praying that in the circumstances staled in the affidavit filed therewith, tl-re High Court may be pleased to issue a Writ or Order or direction particularly cne in the nature of Writ of Mandamus settrng aside the impugned Assessment Orcler passed by the first 3 respondent in Form GST DRC - 07, in Reference No. 2D360124013758G, dated '11.01 .2024, in raising a demand of tax of Rs.1,18,047/-, (IGST amounting to Rs.75,7751- + CGST amounting to Rs.21,136/- + SGST amounting to Rs.21,136/-), for the tax period 2019-20, that have been uploaded in the GST portal without Show Cause Notice and without either physically nor digitally signed which is contrary to the Rule 26 (3) of the CGST Rules 2017, as illegal arbitrary, ab initio void, contrary to the provisions of CGST Act and Rules, 2017 and TGST Act and Rules, 2017, contrary to the law laid down by the judicial pronouncement of this Hon'ble Court and Hon'ble High Courts of Delhi, Bombay and Andhra Pradesh and without authority of law, and pass such other order or orders as may be deemed fit and proper in the circumstances of the case. (Prayer is Amended as per Court Order dated 27.O3.2O25, Vide l.A. No.2 of 2025, in W.P. No.3818 ot 2025) 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 pending disposal of the Writ Petition grant stay of all further proceedings arising in pursuance of the impugned Assessment Order passed by the first respondent in Form GST DRC - 07, in Reference No.2D360824098O725 daled 24.08.2024. vide summary of the Order in Reference No.2D36012401 3758G dated 11 .01 .2024, for the tax period 201 9-20. Counsel for the Petitioner: SRI S. SURI BABU Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 5039 OF 2025 Between: M/s.Akshaya Medical Equipment Private Limited, D.No.7-41i3, _Bapuji N.agar, HMT Colony, Nicharam, Hyderabad - 500 076. State of Telangana Rep. by its Director tvlr.Chirra Ramakrishna Reddy. ...PETITIONER 4 AND 1. 2. 3. 4. 5. The Appellate Joint Commissioner of State Tax, Hyderabad Rural Division, Hyderabad. The Assistant Commissioner of State Tax, Nachamm-l Circle, Malkajgiri Division, Hyderabad. The State of Telangana, Rep. by its Principal Ser:retary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. The Union of lndia, Rep. by its Secretary, Ministry clF Finance, North Block, New Delhi - 1'10 001. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Central Secretariat, New Delhi - 100 001. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, ther High Court may be pleased to issue Wirt of Mandamus or any other apprcpriate Writ or Order or Direction declaring (1) the action of the 1st Respondent in not considering the contentions of the Authorised Representative during the course of personal hearing regarding unsigned orders, not issued Form DRC-01A and not generated DIN in Notices an<l Orders by the 2nd Respondent anc uploading the Appeal Orders, daled 22.1O.2024 without signature in the (ilST Portal, as arbitrary, contrary to the provisions of the Act and not valid in the eye of law; (2)the action of the 2nd Respondent in issuing noti:es passing the Order, dated 26.04.2024, the Summary of the Order in Forrn GST DRC-07, dated 26.04.2024 and the Proceedings, daled 25.04.2024, without any signature either physically or d igitally; (3) the action r>f the 2^d Respondent in not issuing Form DRC-01A before passing the Orders, as contemplated under Flule 142(1A) of the SGST/CGS'| Act2017 5 (4) the action of the 2"d Respondent in not generating verifiable DIN in the Notices and Orders, as not valid in the eye of law and consequently set aside the Appeal Order, dated 22.10.2024 passed by the 1"t Respondent and the Order, dated 26.04.2024, the Summary of the Order in Form GST DRC-07, dated 26.04.2O24 and the Proceedings, dated 25.04.2024 passed by the 2nd Respondent, for the tax period 2018-19 under the SGST/CGST Act 2017 , as null and void. 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 Suspend the Operation of the Appeal Order, dated 22.10.2024 passed by the 1st Respondent; and the Order, dated 26.O4.2024, the Summary of the Order in Form GST DRC-o7, dated 26.O4.2024 and the Proceedings, dated 25.O4.2024 passed by the 2nd Respondent, for the tax period 2018-19 under the SGST/CGST Act, 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 for the Respondents No.1 to 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.4: SRI B. MUKHERJEE, REPRESENTING SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA M/s. L. PRANATHI REDDY, Sr. S.C. FOR CENTRAL GOVERNMENT Counsel for the Respondent No.5: SRI DOMINIC FERNANDES, S.C. FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS WRIT PETITION NO:6693 OF 2025 Between: M/s.Anaswara Enterprises, 17-61-2, Ramnagar, MES Colony, Alwal, Hyderabad Rep.by its Proprietor Mr.C.T.Pramod Kumar ...PETITIONER 6 AND 1. The Assistant Commissioner (ST), Malkajgiri-1 Circle, Hyderabad. 2. The State cf 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 - 110 001 4. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Bklck, Central Secretariat, New Delhi - 100 001 . ...RESPONDENTS Petition under Article 226 of the Constitution of I'tdia 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 1"t Respondent in issuing the Shr;rry Cause Notice, dated 3110512024 and passing Order, dated 161081202.+, the Summary of the Order in Fo.m GST DRC-07, dated 16/08/2024 and the Proceedings, dated Nil, without any signature either physically or digitally, is nonest in the eye of law; (2) the action crf the 1st Respondent in passing the Order dated 1610812024, the Summary of the Order in Form GST DRC-07, d;rled '16/08i2024 and the Proceedings, dated Nil, without issuing Forrn GST DRC-01A as contemplated under Rule 142(1A) of the Rules 2017, is not valid in the eye of law; (3) the action rf the 1"t Respondent in issuing Sho'w Cause Notice, dated 3110112024 and passing the Order, dated 16/08/2024, the Summary of the Order in Form GST DRC-07, dated 16/08/20 j2,1, without generating Document ldentification Number (DlN), for the tax period 2019-20 under the SGST/CGSTiIGST Act 2017, is contrary to Circular No.12814712019- GST, dated 2311212019 and the judgment of the Hon'ble Supreme Court of lndia in W.P.(Civil) No.320 of 2022, dated 18lO7l',1O22, and consequently set aside the Order, dated l6-08.2024, the Summary of the Order in Form GST DRC-C|7, dated 16.08.2024 and the Proceedings. dated Nil, passed by 7 the 1st Respondent, for the tax period 2019-20 under the SGST/CGST/IGST Act 2017, as null and void. lA 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 Suspend the Operation of the Order, dated 16.08.2024, the Summary of the Order in Form GST DRC-07, dated 16.08.2024 and the Proceedings, dated Nil, passed by the 1't Respondent, for the tax period 2019'20 under the SGST/CGST/IGST Act 2017, pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Gounsel for the Petitioner: SRI MOHAMMED RAFI Gounsel for the Respondents No.l & 2: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.3: SRI K. RAJESH REDDY, S.C. FOR CENTRAL GOVERNMENT Counsel for the Respondent No.4: SRI DOMINIC FERNANDES, S.C. FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS WRIT PETITION NO: 9101 OF 2025 Between: M/s.Sri Mallikarjuna Agro Chemicals, 2-4, Makkarajpet, Medak Dist. Telangana Rep. by its Proprietor, Sri Alam Vijay Kumar. ,,.PETITIONER AND 1. The State of Telangana, Rep. by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana. 2. The Assistant Commissioner (ST) (FAC), Medak, Telangana. Nizamabad Divn., ...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 particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in issuing r/w Attachment 8 to Show Cause Notice in Form DRC 01 along with Forrn GST DRC 01 dated 06.06.2022 and in passing the impugned Attachment to GST Foam DRC 07 dated 29.04.2024 along with Summary of the Order in Fornr GST DRC-07 dated 29.O4.2O24 for the year 201 B-19 both are without sigrratures either manually, digitally or electronically as mandated under the CGST A,:t, 2017 as illegal, being void, without jurisdiction, without authority of law apart fror violative of Articles 14 and 19 of the Constitution of lndia and consequently set asde the same. lA NO: 1 OF 202s Petition under Section 151 CPC praying that in the crrcumstances 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 issuing of the attachment along with Form GST DRC 01 dated 06.06.2022 and the Attachment to GST Form DRC 07 dated 29 04.2024 along with Summary of the Order in Form GST DRC- 07 dated 29.04.2024 by the 2nd respondent under the OGST Act, 2017 for the year 2018-19. Counsel for the Petitioner: SRI K. LAXMA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO:9132 OF 202s Between: Narender Kota, Works Contractor, Aged about 45 Years, S/o. Jaya Ramulu, H.No. 2- 3-734lcl38lA, Sankar Nagar, Amberpet, Hyderabad - 500013. ...PETITIONER AND '1 . State of Telangana, Rep. by its Principal Se,:rctary, Revenue (CT) Department, Secretariat Building, Saifabad, Hyderabzrd, Telangana State. 2. The Assislant Commissioner (ST), Vidya Nagar Circle, Secunderabad Division, 9th Mayur Kushal Comirlei, rueai Gunfo-unC y, Abids, Hyderabad - 500 001 ...RESPONOENTS Petition under Article 226 oI lhe Constitution of lnclia praying that in the circumstances stated in the affidavit filed therewith, thre High Court may be pleased to issue an appropriate, writ, order or direction particularly in the nature I of Writ of MANDAMUS declaring the impugned order of 13'07-2024 issued under section 73 of CGST Act 201 7/TGST Acl 2017 preceded by show cause notice of 3o-o5-2L22 together with attachment to DRC-o'I as well as the subsequent show cause notice of 31-05-2024 followed by order under section 73 dated 1010812024 vide No. ARN AD360524058559M without bearing any DIN or signatures as also without assigning any grounds or reasons for disallowing the input tax credit in respect of tax suffered purchased the materials utilized in works contract service as illegal, arbitrary, improper, unjust, without authority of law, cryptic, vague and violative of principles of natural justice, in the teeth of the recent order of this Hon'ble Court dated 28-02-2025 in W.P.No.211O1l2O24 and batch and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affldavit filed in support of the petition, the High Court may be pleased to DIRECT the 2nd Respondent not to take any coercive action in terms of the unsigned impugned order dated 13-07-2024 pending disposal of the writ petition. 1A 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 DIRECT the 2nd Respondent to unblock or tift the blocking of input tax credit lying to the credit of the Petitioner pending disposal of the writ petition or else. lwould suffer great loss. Counsel for the Petitioner: SRI BATTU SRINIVASA RAO Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO: 9138 OF 2025 Between: M/s. Sree Venkateshwara Steel Palace, 911261A, HMT Nagar, Nacharam, Hyderabad, Telangana, 500076 Represented by its Proprietor, Mr. Boga Venkatesh, aged about 59 yebrs, S/o. Boga Rama Swamy, trUo. 1-7-78O14, Ramnagar, Mohan Nbgar, Hyderabad, Telangana-500020 l0 ...PETITIONER AND 1 The Assistant Commissioner ST, Nacharam-ll Circle, Malkajgiri Division, 12th Floor, North Wing, Gagan Vihar, Nampally, Hyderabad - 500 001 2. State of Telangana, Through Principal Secretary to Govemment Revenue Department (Commercial Tax), Hyderabad, Telangana 3. Punjab National Bank, Represented by its Manager, Vusheerabad Branch, 1- 4-747, Jadala Towers, New Musheerabad Metro Station, Hyderabad, Telangana - 500020 ...RESPONDENTS Petition under Article 226 ot lhe Constitution of lnciia praying that in the circumstances stated in the affidavit filed therewith, tl-e 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 Forrr DRC 01 vide Ref no. 2D36O622089054C dated 20.06.2022 and an unsigned impugned Order in DRC-07 vide ref. no. ZD36'1223045055R i.ated 23 12.2Q23 both issued by the 1"t Respondent under the provisic,rrs of CGST/TGST Act, 2O17 as being void, arbitrary, illegal, without iurisdiction and without authority of law apart from being violative of Articles 14. 19(1Xg) and 265 of the Constitution of lndia, and to consr-'rluently 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 tho circumstances of the case. declare the Form DRC 1 3 dated 16.05.2024 ir;s;ued in respect to FY 2017-18 is without authority of law and violative of articles 1a, 19(1Xg), 21 and 265 of the Constitution of lndia and consequently set aside the (ii) same lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the c rcumstances stated in the affidavit filed ir support of the petition, the High Court nray be pleased to stay of operation of impugned Order in DRC-07 vide ref. no. ZO1\61223O45055R dated 23.12.2023 issued by the Respondent No. I for the tax period 2017-18 under lt CGST/TGST Acts, 2017 pending disposal of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship". lA NO: 2 OIl0?5 Petition under Section 1 51 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 16.05.2024 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. Counsel for the Petitioner: SRI V. VEERESHAM Counsel for the Respondents No.1 & 2: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.3: - WRIT PETITION NO: 9181 OF 2025 Between: M/s. DAK Enterprises, Rep. by its Proprietor D.Anvesh Kumar, H.No'6-3-1311' Anand Nilayam, 'Opp- Hanuman Temple, Shivaji Nagar, Sangareddy, Telangana- 502001. ...PETITIONER AND 1. The State of Telangana, rep.by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana. 2. The Assistant Commissioner (ST) (FAC), Medak Circle, Nizamabad Divn., Telangana. ...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 a Writ, or Order or Direction particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in issuing the Attachment to Show Cause Notice in Form DRC 01 along with Form GST DRC 01 dated 31.05.2024 and in passing the impugned Attachment to GST Form DRC 07 dated 29.08.2024 along with Summary of the Order in Form GST DRC-07 dated 29.08.2024 for the year 2019-20 both are without signatures either manually, 12 digitally or electronically as mandated under the CGST N>t,2017 as illegal, being void, without jurisdiction, without authority of law apart from violative of A(icles 14 and 19 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 irr support of the petition, the High Court may be pleased to grant stay of all further t,roceedings pursuant to the issuing of tl're attachment along with Form GST DRC 01 dated 3'l .05.2024 and the Attachmert to GST Form DRC 07 dated 29.08,2024 along with Summary of the Order in Form GST DRC- 07 dated 29.08 2024 by the 2nd respondent under the CGST Act, 2017 for the year 2019- 20. Counsel for the Petitioner: SRI K. LAXMA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMEN'I- IPLEADER WRIT PETITION NO:9240 OF 202s Between: SAIRAM RAKSHIIHA ENTERPRISES, Rep. by its Propretor Vamshi Krishna B, Registered office. H.No. 1-21, Gajularamaram, Quthbullirpur, IDA Jeedimetla, Hyderabad, Medchal-tVlalkajgiri, Telangana, 500055. ...PETITIONER AND 1 2 The Assistant Commissioner, IDA Gandhinagar, Hyderabad Rural, T-G. The Commrssioner of State Tax, The State GST Department, State GST Commissioner Office, Nampally, Opp. to Gandhi Bhavan, Hyderabad 3. The State of Telangana, Rep. by its Principal Sr:r;retary, Revenue (CT) Department, Hyderabad 4 Union of lndia, Through Joint Secretary, Departmenl of Revenue, Ministry of Finance. No(h Block, New Delhi-'l 10001 ...RESPONDENTS Petition under Article 226 of the Constitution of lnclia praying that in the circumstances stated in the affidavit filed therewith, tl-e High Court may be pleased to 13 a) lssue a writ of Mandamus or any other appropriate writ, order, or direction, declaring the impugned Order (Ref. No. 2D3608241098840 dated 27.O8.2O24) and Show Cause Notice (Ref. No. 2D360624003980H dated 31 .05.2024) as illegal, void, and non-est in law, as they have been issued without adherence to the principles of natural justice and statutory requirements under Rule 142(14) and Rule 26(3) of the CGST Rules, 2017. b) Quash the gamishee notice issued against the Petitioner's bank account bearing No. 1712513413, Kotak Mahindra Bank, KPHB Branch, as it is without iurisdiction, arbitrary, and unsustainable in law, having been issued on the basis of

an invalid and unsigned order. 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 a) Suspend the 'operation of the Order in Form GST DRC-07 (Ref' No' 2D3608241098840 dated 27.08.2024) issued by the 1't Respondent for the tax period 2019-20.b) Direct the 1st Respondent to forthwith lift the attachment on the Petitioner's bank account bearing No. t 7'1251341 3, Kotak Mahindra Bank, KPHB Branch) Grant such other reliefs as this Montle court may deem fit and proper in the interest of justice, failing which the Petitioner will suffer irreparable loss and hardship. Counsel for the Petitioner: SRI PAMULA VAMSHI KRISHNA Counsel for the Respondents No. 1 to 3: SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER Counsel forthe Respondent No.4: SRI A. KRANTI KUMAR REDDY' S.C.FOR CENTRAL GOVERNMENT SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 9277 OF 2025 Between: by its Block partner Srinivas Rao No. 35, Auto Nagar, M/s. Coldcare Warehousing & Logistics, Rep. Pochampally Registered Office at- Plot No - 1 VanasthelipLram,Hyderabad, Telangana, 500070. .,.PETITIONER

t4 AND 1 The Assistant Commissioner (ST), Division - Saroornagar, Circle - Vanasthaliprrram-1 , Hyderabad -500001 . State of Telangana, Through Principal Secretary tr: Government, Revenue Department (Commercial Tax), Hyderabad, Telangarra,. ...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) Declarinr; unsigned Show cause notice in Form DRC 01 01.06.2022 vide Ref no. 2D3606220013114 an unsigned impugned and Unsigned Summary Order in DRC-07 dated 31.08.2024 vide Ref no. 2D3608i141489190 leaving to and amount of SGST Rs. 7,38,787l- and CGST Rs. 7,38,7871- both issued by the Respondent No.1 under the provisiors of CGST/ TGST Act, 2017 as bein1l void, arbitrary, illegal, without juri iction and without authority of law apart from being violative of Articlr:s 14, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such further o. other order(s) as this Hon'ble Court may deem fit and proper in the circu'nstances of the case. and vrol:rtive of articles 14, 1 9(1 )(g), 21 and 265 of the Constitution of lnd ia ( ii) lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed rrr support of the petition, the High Court nray be pleased to stay of operation of impugned Unsigned Summary Order in DRC-07 vide Ref. no. 2D36O824148919() dated 31 .08.2024 issued by the Respondent No. 1 for the tax period 2019-20 un,Jer CGST/TGST Acts, 2017 pending dir;prosal of the above Writ Petition, as otherw se, the Petitioner will be put to severe los,s and hardship. 2 Counsel for the Petitioner: SRI G. R. S. AKHILESWAR

M/s. M.B. Engineering Works, Rep. by its Proprietor, Mehaboob Basha Mulla, 44- 2ot2t1 , RlC -Colony, Near RTC Bus Stop, Hanuman Nagar, Mouali, Medchal Malkajgiri, Telangana-500040. ...PETITIONER 15 Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER WRIT PETITION NO:9296 OF 2025 Between: AND 1 Assistant Commissioner (ST), Keesara N1 Circle, Malkajgiri Division, Telangana. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-A, North Block, New Delhi. State of Telangana, Rep. by its 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 1't Respondent in passing the impugned order dated 29.4.2024 for the year 2018-19 as improper, illegal, and unsigned 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 Cou( may be pleased to grant stay of collection of the total disputed tax of Rs.4,18,505/- CGST, Rs.4,'18,5051 SGST and Rs.4,03,921l- IGST and penalty of Rs.41 ,850/- CGST, Rs.41 '8501 SGST and Rs.40,392- IGST and interest of Rs.3,76,655/- CGST, Rs 3,76,6551 SGST and Rs.3,63,529/- IGST. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel forthe Respondents No. 1 & 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER 2 3

l6 Counsel for the Respondent No.2: SRI A. KRANTI KUMAR REDDY, S.C.FOR CENTRAL GOVERNMENT WRIT PETITION NO:9309 OF 2025 Between: M/s. Yallanki Venkateswarlu (now closed), Rep. by its Proprietor, Mr. Y. Venkateswar Rao H-No.2-104, Gundepudi, Julurpad, Flhammam, Telangana - 507166. ...PETITIONER AND 1 The Assistant Commissioner (ST), Khammam-l Circle, Warangal Division, H. No. 10-6-179/6, Ground Floor, Near P.V. Narasimha Rao Park, Beside NSP Office, Bhuranpuram Street, Khammam - 507001. The State or Telangana, Rep. by the Principal Secretary to the Govemment, Revenue ({)T) Department, Dr. B.R. Ambedkar Telangana Secretariat Building, Hyderabad, Telangana. The Union of lndia, rep by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. ...RESPONDENTS Petition uncler Article 226 of the Constitution of lndia praying that in the circumstances stated rn the affidavit filed therewith, the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAVUS holding that the impugned Ex-Parte Order in Form GST DRC-O7 passed b'r the First Respondent vide Ref./Order NO.2D36042406531 7C, daled 27-04-2024 tor the F.Y. 2018-19 (April,2018 to March,2019) under the GST Acts, 2017, pursuant to an invalid Show Cause Notice which does not contain electronically generate DIN and does not contain any Signature/Digital Signature, and whrch was not physically served on the Petitioner, without affording opportun ity of personal hearing and without an17 basis or material as arbitrary, capricious, violative of the principles of natural justice, violative of S.No.75(4) of the GST Acts, 2017, based on assumptions and presumptions without any basrs or material, and illegal and consequentl), '3"1 ,t'0" the same. lA NO: 1 OF 2025 Petition under Seclion 151 CPC praying that in the circumstances stated in the affidavit filed n support of the petition, the High Court may be pleased to 2 3

t7 grant stay of all further proceedings, including recovery of tax and interest, pursuant to the impugned Ex-Parte Order in Form GST DRC-07 passed by the First Respondent vide Ref./Order No. 2D360424065317C, dated 2744-2024, for the F.Y. 2018-19 (April, 2018 to March, 2019) under the GST Acts, 201 7. Counsel for the Petitioner: SRI G. NARENDRA CHETTY Counsel for the Respondents No.1 & 2: SRI SWAROOP OORILI-A, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERAL OF INDIA wRlT PETITION NO:9310 OF 2025 Between: M/s. Coldcare Warehousing & Logistics, Rep. by Pochampally, Registered Office at. Plot No - 1 , B Vanasthalipuram, Hyderabad, Telangana, 500070. its lock ..PETITIONER AND 1 The Assistant Commissioner (ST), Division - Saroornagar, Circle - Vanasthalipuram-1 , Hyderabad -500001 . 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 unsigned Show cause notice in Form DRC 01 3110112024 vide Ref no. 2D36O124046156N an unsigned impugned and signed Summary Order in DRC-07 dated 2310412024 vide Ref no. 2D360424O45323N leaving to and amount of CGST Rs. 2,12,4131- SGST Rs. 2,12,4131- and SGST Rs. 10,24,620/- both issued by the Respondent No.1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without juri iction and without authority of partner Srinivas Rao No. 35, Auto Nagar, 2

t8 ( ii) law apa( from being violative of Articles 14, 1ll(1Xg) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto and pass such fu(her or other orde(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. and violative of articles 14, 19(1Xg), 21 and 261; of the Constitution of lndia. lA NO: 1 OF 2O2s Petition unoer 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 Summary Order in DRC-07 vide Ref. no. 2D36O424045323N dated 2310412024 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 otherwrse, 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 WRIT PETITION NO:9315 OF 2025 Between: M/s. Ravi Chandra Agencies, 1-6-1291A, 508213 Represented by its Proprietor, Mr. years, S/o. Kakkireni Radha Krishna, R/ Telangana, 50821 :, o 1-6-12914, V:abela Bazar, Suryapet, ,..PETITIONER AND 1 The Assistant Commissioner ST (FAC), Suryapet Circle, Nalgonda Division, 1-2-27011711 & 2, Kuda Road, Near Gandhi Statue, Suryapet, Telangana- 508213 State of Terangana, Through Principal Secretary to Govemment Revenue Department (Commercial Tax). Hyderabad, Telangana ...RESPONDENTS Petition unoer Article 226 of the Constitution of lnclia praying that in the circumstances stated in the affidavit filed therewith, tl're, High Court may be Kabela Bazar, Suryapet, Telangana, Kakkireni Ravi ,3handra, aged about 56 2

l9 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. ZD36O622OO4418L dated 01lOOl2O22 and an unsigned impugned Order in DRC{7 vide ref no. 2D360824128945X dated 29.08.2024 both issued by the 1st Respondent under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without juri iction and without authority of law apart from being violative of Articles 14, 19(1)(g) and 265 of the Constitution of lndia, and to consequently set aside any action taken pursuant thereto. 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.2D360824128945X dated 29.08.2024 issued by the Respondent No. 1 under CGST/TGST Acts' 201 7 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 SWAROOP OORILLA SPECIAL GOVERNMENT PLEADER wRIT PETITION NO:9325 OF 2025 Between: M/s. Coldcare Warehousing & Logistics, Rep Pochampally Registered Office at. Plot No - VanasthblipLram, Hyderabad, Telangana, 500070. 1 by its partner Block No. 35 Srinivas Rao Auto Nagar, AND 1 ...PETITIONER The Assistant Commissioner (ST), Division - Saroornagar, Circle - Vanasthalipuram-1 , Hyderabad -500001 . State of Telangana, Through Principal Secretary to Govemment, Revenue Department (Commercial Tax), Hyderabad, Telangana. ,..RESPONDENTS 2

20 Petition under Article 226 of the Constitution of lrdia 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 particular y one in the nature of a Writ of Mandamus (i) Declaring unsigned Show cause notice in Form DIRC 01 2910512024 Ref no.2D360524061210U an unsigned impugned and Unsigned Summary Order in DRC-07 dated 03/09/2024 vide Ref no. 2D360924004986Y leaving to and amount of IGST Rs. 2,38,56i3r- both issued by the Respondent No.1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without juri iction and without authority of law apart from being violative of Articles 1a, 1!l(1Xg) and 265 of the Constitution of lndia, and to consequently set erside any action taken pursuant thereto and pass such further or other c,rder(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. and violative of articles 14, 19(1)(g), 21 and 2t\5' of the Constitution of India. ( ii) 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 rnay be pleased to stay of operation of impugned Unsigned Summary Order in DRC-07 vide Ref. no. 2D360924O04986Y dated O3lOgl2O24 issued by the Respondent No. 1 for the tax period 2019-20 under CGSTffGST Acts, 2017 pending dir;posal 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 for the Respondents: SRI SWAROOP OORILLA SPECIAL GOVERNMENT I'LEADER WRIT PETITION NO: 9356 OF 202!; Between: M/s. M.B. Engineering Works, Rep. by its Proprietor, Mehalcoob Basha Mulla,44- 201211, RTC Colony, Near RTC Bus Stop, Hanuman l'lagar, Mouali, Medchal Malkajgiri, Telangana- 500040. ...PETITIONER

zt AND 1. Assistant Commissioner (ST), Keesara Nl Circle, Malkajgiri Division, Telangana.

Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-A, North Block, New Delhi.

State of Telangana, Rep. by its 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 29.12.2023 for the year 2017-18 as improper, illegal, and unsigned and consequently set aside the same. lA NO: 1 OF 2025 Petition under Section 't 51 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.37,471l- CGST, Rs.37,4711' SGST and Rs.9,5091 IGST. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondents No.1 & 3: SRI SWAROOP OORILI-A, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR' DEPUTY SOLICITOR GENERAL OF INDIA wRlT PETITION NO: 9381 OF 2025 Between: M/s RKI BUILDERS PRIVATE LIMITED & OS MAX PROPERTIES PRIVATE LIMITED JV. Rep. by Authorized Signatory M Santosh Kumar Registered Office at: No.157, Prajay Water Front, Shamirpet Valley Road, Secunderabad, Hyderabad, Telangana, 500077 ...PETITIONER AND 1. The Assistant Commissioner (ST), Division - Malkajgiri, Circle - Keesara - 2. Hyderabad - 500001

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, tir: 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 the unsigned impugned show cause notice dated O3.O3.2022vide Ref no. 2D36O322OO7713S and the corresponding unsigned demand order dated 3O.0B.i'.Ct24 vide Ref no. 2D36O824138892Y passed by the Respondent No.1 under Section 73 of the Central Goods and Services Tax Act, 2017 for the Financial Year 2019-2020, demanding an amount of SGST Rs :24,20,4321-, and CGST Rs 24,20,4321- under the provisions of CGSTffCTST Act, 2017 as being void, arbitrary, illegal, without juri iction and rarithout authority of law apart from being violative of Articles 1 a, 1 !t( 1 Xg) 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 1 , 1 9( 1 Xg ), 21 and 26!i of the Constitution of lndia. ( ii) 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 rnay be pleased to stay of operation of impugned Unsigned Summary Order in DRC;-07 dt 30.08.2024 vide Ref no. ZD36OB2413BB92Y issued by the Respondent l',lo 1 for the tax period 2019-20 under CGST/TGST Acts,2017 pending dispos;al of the above Writ Petition, as otherwise, the Petitioner will be put to severe krss and Hardship. Counsel for the Petitioner: SRI G. R. S. AKHILESWAR Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER

Between: M/s. Coldcare Warehousing and Logistics, Rep by its p Pochampally Registered Office at Plot No - 1 , Block N Vanasthalipuram, Hyderabad, Telangana, 500070. 23 WRIT PETITION NO: 9428 OE2O25 The Assistant Commissioner (ST), Division Vanasthalipuram-1, Hyderabad -500001. artner Srinivas Rao o. 35, Auto Nagar, ...PETITIONER Saroomagar, Circle AND 1

State of Telangana, Through Principal Secretary to Govemment, 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 (iii) Declaring unsigned Show cause notice in Form DRC 01 01 .06.2022 vide Ref no. 2D360622001344V an unsigned impugned and d Summary Order in DRC-07 dated 25.02.2025 vide Ref no. 2D360225077888R leaving to and amount of CGST Rs. 6,93,915/- SGST Rs. 6,93,9151 and both issued by the Respondent No.1 under the provisions of CGST/TGST Act, 2017 as being void, arbitrary, illegal, without juri iction and without authority of law apart from being violative of Articles I a, 19(t Xg) 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. (iv) and violative of articles 14, 19(1)(9), 21 and 265 of the Constitution of lndia.

lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the c;ircumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay of operation of impugned Summary Order in DRC-07 vide Ref . no. 2D360225O77888R dated 25.O2.2O25 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 otherwise, 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 WRIT PETITION NO: 9442 OF 202s Between: M/s. Raise Stones, Rep. by its Partner, Shaik lmthiaz, Plct No.364, Ramakrishna Nagar, Chengicherla, Ghatkesar Mandal, Medchal tvlalkajgiri, Telangana- 500093. ...PETITIONER AND 1 The Assisthnt Commissioner Division, Telangana. (ST) (FAC), Keesara ll Circle, Malkajgiri

The Union of lndia, Rep. by the Secretary, Ministry of Finance, No.136-4, No(h Block. New Delhi- 110001 .

The State of Telangana, Rep. by the Principal Secretary to Government, Revenue (C:T-ll) Department, Telangana Secretariat Building, Hyderabad, Telangana.

The Branch Manager, HDFC Bank, Uppal Kalan Branch, 2-3-34lBR, Devilal Complex, Main Road, Uppal, 500039. 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 'l't Respondent in passing the impugned order dated 1710812024 passed for the year 1!.019-20, as improper, illegal, FORM DRC-01 and attachment to the FORM DRC-01 and FORM DRC-07

25 and attachment to the FORM DRC-07 unsigned 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 suspend the Gamishee Notice dated 0310112025, in respect of the Petitioner s Current A/C No.'10421 OOOOO2372 issued by the 'lst Respondent to the 4h Respondent Bank, pending disposal of the above Writ Petition. 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 grant stay of collection of the total disputed tax of Rs.8,71,5621 CGST and Rs.8,71,5621 SGST. Counsel for the Petitioner: SRI MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondents No.1 & 3: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER Counsel for the Respondent No.2: SRI GADI PRAVEEN KUMAR, DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: - The Court made the following: COMMON ORDER

THE HON'BLE THE ACTING CHIEF JUSTIC:E SUJOY PAUL AND THE HON'BLE SMT. WSTICE RTNUI(A YARA WRIT PETITION Nos.3817 3818 5039 6693 9101 9L32,9 138, 918r,9240 9277,9296,93 09,9310, 9315, 9325, 9356, 9381,9428 and 9442 of 2025 COMMON ORDER: (Per the Hon'ble the Acting ChieJ -'ustice Sujog Paul) Learned counsel Sri S.Suri Babu, Sri S'raik Jeelani Basha, Sri Mohammed Rafi, Sri K. Laxma Reddy, Sri Ilattu Srinivasa Rao, Sri V.Vceresham, Sri Pamula \/irmshi Krishna, Sri G. R. S.Akhileswar, Sri Muktinutalapati Rernachandra Murthy and Sri G. Narendra Chetty for the petitione:-:; and Sri Svt,aroop Oorilla, Iear ned Special Government Pleader aLppearing for State Ta-x. t

Regard being had to the similitude of th6 rtrusstions invoh'ed, on Lhe joint request of learned counsel for the perties, the matters are analogo -rsly heard and decided by this contrnon orcler

Learned counsei for the petitioners and learned Special Governmen' Pleader for State Tax submitted tl'rat since the impugned r rotice(s) and order(s) are unsigne(I, the same may bc t

't set aside in view of the common order passed in W.P.No.2l101 of 2024 & batch, dated 28.02.2025. 4. Accordingly, the irnpugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any, shall also stand revoked. Liberty is reserved to the respondents to issue fresh show cause notice (s) / order(s) in accordance urith law and, for undertaking this exercise a-fresh, the limitation will not be a hurdle for the respondents.

The Writ Petitions are disposed of without expressing any opinion on the merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed. .MOHD. ISMAIL EPUTY REGISTRAR //// SECTION OFFICER

The Assistant Commissioner (ST), Ferozguda Circle, Hyderabad

The Principal Secretary to the Government' Revenue- (Commerqial Taxes) Departmerit, State of ielangana, Dr. B.R. Ambedkar Telangana Secretariat Building, Hyderabad, Telangana.

The Appellate Joint commissioner of state Tax, Hyderabad Rural Division, Hyderabad.

The Assistant Commissioner of State Tax, Nacharam-l Circle, Malkajgiri Division, Hyderabad.

The Secretary, Ministry of Finance, Union of lndia, North Block' New Delhi - 110001 .

The Chairman, Ministry of Finance, Department of Revenue, Central Bqard.of lndirect Taxes and Customs, North Biock, Central Secretariat, New Delhi - 100 001

The Assistant Commissioner (ST), Malkajgiri-1 Circle, Hyderabad. To,

The Assistant Commissioner (ST) (FAC), Medal'r, Nizamabad Divn., Telanqana

The Assistant Commissioner (ST), Vidya Nagar tlircle, Secunderabad Division, gtn Mayur Kushal Complex, Near Gunfounciny, Abids, Hyderabad - 500 001 t 0 ihe Assistarrt Commtssioner ST, Nacharam-ll Circle' trlalkajgiri Division, 12th Floor, North '/Ving, Gagan Vihar, Nampally, Hyderabacl " 500 001 1'1 .The Assistant Commissioner, IDA Gandhinagar, Hyde'abad Rurat, T G- 12.The Commis;sioner of State Tax, The State GST [)epartment, State GST Commrssioner Office, Nampally, Opp. to Gandhi Bhav,arr, tlyderabad

13.

Union of lnd,a, Through Joint Secretary, Department of Revenue' Ministry of Finance, North Block. New Delhi-1 10001

14.

The Assrstant Commissioner (ST), Division - Saroornagar, Circle - Vanasthalrpu ram- 1 , Hyderabad -500001. l5.Assistant Commissioner (ST), Keesara N1 Circle, Malkajgiri Division, Telangana '16 The Piincrpal Secretary to Government, Revenue (CT-ll) Department, State of TelanganJ, 1'elangana' Secretariat Building, Hyderabad, Telangana . -. 17.The Assistant Commissioner (ST), Khammam-l Cir,:le, Warangal Division, H No. 10-6-179/6. Ground Floor, Near P.V. Narasimher llao Park, Beside NSP Office, Bhuranpuram Street, Khammam - 507001 . 18.The Assistarrt Commissioner ST (FAC), Suryapet Circle, Nalgonda Division, 1-2-270117t1 & 2, Kuda Road, Near Gandhi Statue, Suryapet' Telangana- 50821 3 19 The Assrstant Commtssioner (ST) (FAC), Keesata ll Circle, Malkajgiri Division, Telangana. 20 One CC to SRI-S SURI BABU, Advocate [OPUC] 21 Two CCs to SRI SWAROOP OORILLA, Special Goverrnment Pleader, High Court for the State of Telanqana at Hyderabad. [OUT] 22 One CC to SRI SHAIK JEELANI BASHA, Advocate [OPUC] 23 One CC Io SjRI GADI PRAVEEN KUMAR, Deputy'Solicitor General of lndta IOPUC} 24'One Cb to wls L PRANATHI REDDY, Sr. S.C. for Central Government loPUCl 25 bne CC to llRl DOIVINIC FERNANDES, S.C. for Central Board of lndirect J axes and Cusloms [OPUC] 26 One CC to SRI il/OHAMIMED RAFI, Advocate [OPUC] 27 One CC to SRI K RAJESH REDDY, S.C. for Central Government [OPUC] 28 One CC to SRI K LAXMA REDDY, Advocate [OPUC] 29 One CC to SRI BATTU SRINIVASA RAO, Advocate [OI'UC] 30 One CC to SRI V VEERESHAM, Advocate [OPUCI 31 One CC to SRI PAMULA VANISHI KRISHNA, Advocate [OPUC] 32 One CC to rlRl A KRANTI KUMAR REDDY, S.C. lbr Central Government loPUCl 33 bne CC to []Rl GADI PRAVEEN KUMAR, Deputy Sclicitor General of lndia loPUCl 34 bne CC to SRI G R S AKHILESWAR, Advocate [OP[JC] 35 One CC to llRl I/UKTINUTALAPAII RAMACHANDII,A MURTHY, Advocate loPUCl 36 bne CC to SRI G NARENDRA CHETTY, Advocate [OF'UC] 37 Two CD Coptes IVP h.

28 HIGH COURT DATED:04/0412025 flT, STA r€ 1 o ( CiJ 2 S APR 2[25 Dza ' rf'9 I)CS,it-(. c W.P.Nos.3817, 3818, 5039, 6693, 9101 , 9132,9138, 9181, 9240, 9277, 9296, 9309, 9310, 9315, 9325, 9356, 9381, 9428 and 9442 of 2025 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS $9 A r\t f ON ORDER \ i