M/S. Polampally Mallesham Works Contractor vs. The Assistant Commissioner (St)

1 [ 34461 IN THE HIGH COURT FOR THE STATE OF TELANG.ANA AT HYDERABAD (SPecial Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING-CHiEF JUSTICE SUJOY PAUL AND THE HONOURABLE S['ii JUSTICE RENUKA YARA WRIT PETITIO 3374 3667 3830 3886 4021 8628 9030 N NOsl 9045 9046 9049 9056 9069 & 9073 0F 2025 W.P.No.3374 oF 2025 Between: BSR and Co, Plot No37,. Beside H "siiL*tjio-70' Rep.bv its Proprietor' years U: %'" J#'d,., |xiil: l'fl 3!, Y'J'1'in 3 ['"',..,' 5] ...PETITIONER AND '1 . The Deputy Commissioner (ST)' Enforcement Wing' HOD' Hyderabad' Telangana. The Deputy State Tax Officer' Vanasthalipuram-ll' Saroornagar Division' Hyderabad, Telangana' The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) ffi ;iilili riiinEana' seiretdriat' Hvderabad' The Union of lndia, Rep. by its Secretary, Ministry of Finance' North Block, New Delhi - 110 001 ' rhe centrar Board of rndire;lJ"?:?1ilgfi::t&T;iff3"1'it'"?,li5T"?3i,,',,, tt/inistrv of Finance, DePartr New Dalhi - 100 001 . ...RESPONDENTS 2 J i E PetitionunderArticle226of|heConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the orders, dated 07.01 .2025,the Summary of the Orders in Form GST DRC-07' daled 07 'O1'2025 and Proceedings in Form GST DRC-07 dated 07'01'2025 passed by the 1st -, 2 Respondent, revzingr .GST/sGST under section 73 0f the cGrir/SGST Acts, 2017, for the tax perod 2o2o-21 , without even issuing Form GST DRC-.1A as contemplated un Jer llule 142(1A) of the Rules 20.1 7, without s gnature of the officer concerned in tre Notice dated 11.02.2022 and Orders datL:d 07.01 .2025, summary of the ordr:r's in Form GST DRC-07 dated 07.01 .2025 andproceedings in Form GST DFC-()'' dated 07 01.2025, more particurarry bared by rimitation under Section 73(10) of the .GST/sGST Acts, 2017 and without DrN and not granting sufficient opl),)rtunity of hearing to the petitir)ner, as arbitr:rry, contrary to the provisions of the c)GST/sGST Acts, 2017, and contrary to the Articre .r4, 19, (2) (il' zr and 2e 5 cf rhe constitution of rndia and consequenry set-aside the orders of the 1st Respondent dated 07.01 .2025 for the tax period 2020-2.1 as illegal, null and vo iC. Petition undr>r Serction 151 cPC praying that in the circumstances stated in the affidavit fired i r srr cport of the petition, the High court may be preased to Suspend the Oper: tio, of the Order, dated 07.01.2025, Summary oi the Order in Form GST DRC-0;', dated 07.01 .2025 and proceedings in Form t.lST DRC_O7 daled 07.01 .2025 rassed by the 1St Respondent, for the tax period 2O2O_21 under the cGST/s(lsl' Acts, 2017, pending disposar of the above rffrit petition, as otherwise, the pr:titioner will be put to severe loss and hardship. Counsel for the petitioner : SRI SHAIK JEELANI BASHA Counsel for the Respon,Jent No.1to3:SRl SWAROO' OOR'LLA,SpL.cp FOR ST Counsel for the ResponrJent No.4 : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL OF INDIA COUNSEI fOr thE RESCONTIENT NO.S:SR! DOMINIC FERNANDES, Sr.SC FOR CBIC 1A NO: 1 oF 2025 W.P.No.3667 oF 202 Between: 5 tr*?';I.i?-r,*Hll,[*5iff tf *i;f; $H?,ilfl",[{f"":{rr;f""+,.?,{ii.niif Ig 3 l ...PETITIONER AND -)-^ tt^^-r-, r:ircle Saroor Nagar 1. The Assistant Commissioner (ST)' Raiendra Nagar-2 Circle' Saroor Nag Division, HYderaoao' 2. rhe state ."1^T^"111s"1"&"T"",3;,r? ri?#incipal Secretary', Revenue (cr) Department, I elangu ? The union of rndia, Rep. by its Secretary, ri/inistry of Finance, North Block' - New Delhi - 1 10 001 ' 4. The Central Board of lndirect Taxes :19^cl'tt[il3i"fn",oC"o'Yt']it?!3J[]fli' Itlinistrv of Finance' Department of Revenue' t'lt New o'ettri - 100 001 ' "'RESP.NDENTS Petition under Article 226 oI 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 lr/tandamus or any other appropriate Writ or Order or Direction decraring the action of the 1st Respondent in passing the order' dated 21 .OB.2O24,the Summary of the Order in Form GST DRC-07' dated 21 'O8'2024 and the Proceedings' OateO Zt 'OB 2024 ' levying Tax under Section 73(10) of the IGST/CGST/SGSr Acts 2017' without even issuing t":* :t]-:Y1: "t contemplated under Rule 142(1A) of the Rules 201 7 ' without signature in the Show Cause Notice in Form GST DRC-01 dated 31 '05'2024' Form GST DRC-07 dated 21.08 20, Order passed under Section 73 dated 21'08 2024'without DIN in the Order, the Summary of the Order' for the tax petiod 2019-20 under the IGST/CGST/SGST Acts 2017 ' as arbitrary' contrary to the provisions of the rGST/cGST/scsr Acts 2017, conrrary to sub Section (2) of Section 73 of the CGST / SGST Acts'2017' without jurisdiction as per Section 73(10) of the CGST / SGST Acts 2017, andcontrary to Article 1 ' 19(1)(g) and 265 of the Constitution of lndia and consequently set aside the Order' dated 21 '08 '2024 ' the Summary of the Order in Form GST DRC-07' dated 21 '08 2024 and the Proceedings' dated 21 .o8.2[24,passed by the 1st Respondent' for the tax period 2O1g-2O under the IGST/CGST/SGST Acts 2017 ' as null and void' IA NO:1O F 2025 petition under Section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be pleased to -' 4 Suspend the C)peraticn of the Order, dated 21 .08.2024, the S.rmmary of the Order in Form ()Sl. DRC_07, dated 21 .08.2024 and the proceredings, dated 21 08'2024' pass:d b7 the lst Respondent, for the tax period 2o1J-2ounder the IGST CGST/SGSr Ac;ts 20'17, pending disposar of the above writ petition. as otherwise, the petition,:r will be put to severe loss and hardship. Counsel for the p,:titic,ner : SRI SHAIK JEELANI BASHA Counsel for the Rr>spondent No.1&2:SRI SWAROO' OORILLA,SpI_.Gp FOR ST Counsel for the Respondent No.3 : S-Rl pULIMAMIDI SHASHIDHA* REDDy. SC FOR CENTRAL GOVT. Counsel for the Resporrdent No.5:SRl DOMINIC FERNANDES , Sr.SC FOR CBIC W.P.No.38300F 2C25 Between: Hiilslfl::I#5r;,',:l;',';s6,:;,on8,l ,,,offiJlx?flJo,,,;:;,:,Bir3:?,,Tfl:flff,i1r; AND 1 2. .PETITIONER Assistant Commissioner (ST), Ferozguda Circle, Hyderabad. I:;i,lfi i:""illiif ,3i"1;i?B,i""g:iTiJJ:."5's?F&f :i,fi ffl";ff ;::,," Petition under Artir;re 226 0f the constitution of rndia praying that in the circumstances statec rn the affidavit fired therewith, the High court may be pleased to issue a w-it cr order or direction particurarry one in the nature of writ of Mandamus setting asice the impugned Assessment order passed ry the first respondent in Form OST DRC _ 07, in Reference No.2D3608240496425, dated 16'08'2024' vide DrN No (isr/36AAB Cp2544E1ZQr20/2, in raising a (Jemand of tax of Rs.19,l5,40,,/, (lcisr amounting to Rs.1,56,559/- .GST amrrunting to Rs.8,79,42'1l- SGST amo.,nting to Rs.8,79, 421t_), for the tax period 20. 9-20, that ...RESPONDENTS have been uploaded in the GST portal without either physically nor digitaily signed which is contrrry to the Rule 26 (3) of the CGST Rules 2017 as illegal ,arbitrary, ab initio voil, cx)ntrary to the provisions of CGST Act and Rr.rles, 2017 - 5 and rcsr Act and Rures, 2017, contrary to the raw raid down by the judicial pronouncement of this Honble Court and Honble High Courts of Delhi' Bombay and Andhra Pradesh and without authority of law' 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 ali further proceedings arising in pursuance of the impugned Assessment Order passed by the first respondent inFormGSTDRC-07,inReferenceNoZD360B240496425'dated'16'08.2024' vide DIN No.GST/36AABCP2544E1ZQ]2O]2'for the tax period 2019-20' IA NO:1 oF 2025 W.P.No.3886 OF 2025 Raju. Counsel for the Petitioner : SRI S'SURI BABU Counsel for the Respondents :SRl SWAROOP OORILLA' SPL'G'P for State Tax Between: Ivl/s.Pansea Pharma Limited' 8-2g}l1' C.o.utn3gr-|f1gar Ferozquda' Rangareddv' Telangana- 500 011' '"p'"t?ni"i"6y its-Managing o'lrector' SriP' Venkatanarasa ...PETITIONER AND 1. 2. Assistant Commissioner (ST)' Ferozguda Circle' Hyderabad' rhestateof reransana,rqP,'iT.Ttf $i,{J:'":|.S"??Sl;:i'itifl"'t.}ffi n'" Department (Commerctat t ...RESPONDENTS PetitionunderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances stated in the affidavit filed therewith' the High Court may be pleasedtoissueaWritororderordirectionparticularlyoneinthenatureofWrit of Mandamus setting aside the impugned Assessment Order passed by the first respondent in Form GST DRC - 07' in Reference No'2D361223046457E' vide DIN No.GST/36AABCP2544E 1zQl18' dated 23'12'2023' in raising a demand of tax of Rs.6,10,766/-, (CGST amounting to Rs 3'05'383/- SGST amounting to Rs.3,05,383/-), for the tax period 2017-18' that have been uploaded in the GST -Z 6 portar without eith€r ph/sicary nor digitary signed which is contrary ro the Rure 26 (3) of the CGST Flules 2017, as illegal ,arbitrary, ab initio void, c()ntrary to the provisions of cGS, Atl and Rures, 2017 and rGST Act and Rures, 2017, contrary to the raw raid do run try the judiciar pronouncement of this Honbre court and Honbre High court:; of )erhi, Bombay and Andhra pradesh ancl without authority of law. IA NO:1 oF 2025 Between: Petition unde'S'';tion '151 CPC praying that in the circumstanles stated in the affidavit fired in support of the petition, the High court may ber preased to pending disposar of the writ petition grant stay of a, further proceecrings arising in pursuance of the imptrgned Assessment order passed by the firsi respondent in Form GST DRO __ 07, in Reference No.ZD361223O464S1E, vide DIN No' GST/36AA BCp 25 4 41 1 ZQl'l 8, dated 23. 1 2.2023,fo r the tax pe rioo 20 1 t - 1 si. Counsel for the peti.:ionerr : SRI S.SURI BABU Counsel for the Resg:ondents :SRl SWAROOP OORILLA, SpL.c.p for 51s1" T"* W.P.No.4021 OF 2O2:i l\rlls Pangea f^laqma t_im.t,:d, B_2gOl1 , Gaoutham Nar I:ji.n,n"- soo or i, ie[risenteo i,v'it.-ia"J"i6i',ld.6Y,.3kif,.S;nf ir":?:fl,?{:,.Xlr; ...PETITIONER AND 1 z. Assistant Comrrissicner (ST), Ferozguda Circle, Hyderabad. 5:;ifi l:fl '[?til]fl BIt?;i?o,',""5:f5,'Jr:""Id:.J[1,,?:[.ft.;fl",,.ff ",i,," ...RESPONDENTS Petition under t,rticlr: 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit fired therewith, the High couri may be pleased to issue a Wrir or (Jrder or direction particularly one in the nature of writ of Mandamus setting irside, the impugned Assessment Order passed by the first respondent in Form GST I)RC - 07, in Reference No.2D360424058264E dated r-q-EZ !r:q <-:!-i r 9, : r,tIt - l/ .'ilil .t- 7 25.04.2024, vide DIN No'GST/36AAB CP2544E1ZQI19 dated 20'04'2024' tn raising a demand of tax of Rs'1'1 '09'8361' (CGST amounting to Rs 5'54'918/- plus SGST amounting to Rs 5'54'918/-)' for the tax period 2018-19' 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 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,bre court and Hon,bre High courts of Derhi, Bombay and Andhra Pradesh and without authority of law' IA NO: 10F 2025 Petition the affidavit fi pending disPo in pursuance in Form GST vide DIN No. 201 B-19 W.P.No.8628 oF 2025 Between: SAI KRIS H.No.3-26 under Section 151 CPC praying that in the circumstances stated in led in support of the petition' the High Court may be pleased to sal of the Writ Petition grant stay of all further proceedings arising of the impugned Assessment Order passed by the first respondent DRC - 07, in Reference No 2D360424058264E daled 2504'2024' GST/36AABCP 2544E1ZOI1S dated 20 04'2024' lor lhe tax period Counsel for the Petitioner : SRI S'SURi BABU Counsel for the Respondents :SRl SWAROOP OORILLA' SPL'G'P for State Tax HNAF-ERILIZERg+T.e-er?t%1333Y.il'^,i"1",t:'fit"JnlJ,x"l3'[ox3:"'' , Main Road' sirpur I own - cu+zrr ' rJrrl r \ur Lq - ' ...pETlTtoNER AND 1 The Assistant Commissioner (State Tax)' Asifabad Circle' H No l9-27' 1st i foi Vffi; ;l,fC; ; ; &' N;,)-r'ri&"' e ii o s e' Ivl a n ch e ri a I - 50 4208' 2. The Commissioner of State Tax' State of Telanoana Commercial taxes ' ;;; pH,' ili' J"6;4, oppi!'itJ c ai<] niehiu' n' N am p"a ttv' Hvde rabad' 3. The State of Telang-ana' Represented by its Principle " eore-ilent' Revenue-CiD, Secietariat' Hyderabad Secretary to ...RESPONDENTS -tr petition r- ndr.' Articre 226 0f the constitution of India pr.rying that in the ;""J;,i:.::,lilJ" the affidavit fired therewith, the Hish court may be d recton, decarng ,," :.,:JJI'.:T;:: ::ilH: Z!_!oi!,,i,,o,";:,i*.: 2D360622006424e. a| S cN, n c ud ns ., *, o,i"Ji::;H "1::::;:l:: ;: ffi:jn:ij:1"",1: no. 2D36082410.285C I by The Assistant Commissir the TGST and c(iSl ori ,nr, ;;^'-..::"l"trssroner (sr), unde,r Section 73 of rotar rax Rs 3,e ,,4ir0r ?.':li [iH:i :;'0"'decrared tax is as ro,ows and beside teav/ cr interest under secrion rr:n:TJ;tir;::.r:::,:" prescribed under sectio rnanca yea, 2,1s 20;l.Jil":l :::J :::#'::l:""J,:,;:.1"j ,:: contemprated undr;r Rure 1421A of the Rures zorz iitnort signaturr-. of the officer concerned in the, zrll ccns incruding Form GST ooauo'un"u' orders passed ir -07 by the 1st Respondenr pursuance of Ihe said SCN' even granting suff cien opportunity of being ,*. ,:',iJ'[:;::]::i#:; contrary to the prrrvisirlns of the CGST/SGST Act Articre 14, 19 2 g, ir1 ?nd 265of constitution of rndiz 2017 and contrary to the the S CN dated 02- )6 _i/t) 22 a nd a, conseqr.r,,r, "rl jlorlrl::t,:l]::::::: :; the said SCN, inclurling trorm GST DRC_07 as illegal null and void. IANo: 10F 2025 Petition under Section 151 CpC praying that in the circumstances stated in the affidavit fired in supr'.rt of the petition, the High court may be pre:rsed to stay arr further proceeding s inr;ruding any recovery, pursuant to the show cause Notice dated 31-05-2024 vice re'erence no. ZD36o524o7.r0g5F, a, consequentiar orders passed in pursuance of rhe Show cause Notice dated 02-06-20 22 vidt>reference no' 2D36062200642r Q, a Ir consequentiar orders passed in pursuance of the said SCN' including Form GS'l' DRc-o2 order passed dated 2s-08-2024 vidr; reference no ZD360824102B5Cr bv The Assistant commissioner (ST), under Section 73 0f the TGST and .GST Act 2017. The summary of under decrared tax is as forows. Total Tax Rs.3,9'1 ,42il ,CGST Rs.1,95,713l_ and SGST Rs.1,95,713r-), penatty and beside reavy ol rnk:rest under section 50 0f the CGST Act, 2017 as W-yl 9 prescribed under section 73(9) of CGST Act, 2017ITGST Acl'2O17 ' for the financial yeat 2019-2020 pending disposal of writ petition' Counsel for the Petitioner : SRI UPADHYAY RAGHAVENDER CounselfortheRespondents:SRISWAROOPOORILLA'SPL'G'PforStateTax W.P.No.90 30 0F 2025 Between: tVI/s.Suprav Agritech, rep. by itsPartner' Jagabattula Sai Svamala' Santhi' sv.No.4o2, Behind Bangarr.",i, i"tn'pi", xatiitiii Village' Ivlanoharabad Mandal' M'edak Dist.,Telangana-502001 . ...PETITIONER AND 1 . The State of Telangana, rep by the Prhcipal Secretary' Revenue (CT) Department, Secreiariat, Hyderabad' I elangana' 2. The Assistant Commissioner (ST) (FAC)' Medak Circle' Nizamabad Divn.,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 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 O7 dated 30.08.20 24 along with Summary of the Order in Form GST DRC-07 dated 30.08.2024 for the year 2O1g-20 both are without signatures either manually' digitally or electronically as mandated under the CGST Act' 2017 as illegal' being void,withoutjurisdiction,withoutauthorityoflawapartfromviolativeofArticlesl4 and 19 of the Constitution of lndia and consequently set aside the same' A 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 issuing of the attachment along with Form GST DRC 01 dated 31 .o5.2024 and the Attachment to GST Form l0 DRC 07 dated 31.0i3 2024 arong with summary of the order in Form GST DRC_ 07 dated 30.08.:,.024 by the 2nd respondent under the CGST Ar;t, 2017 for Ihe year 2019-20. Counsel for the tretitroner : SRI K.LAXMA REODY counser for the Flespondents :sRr swARoop ooRrLLA, SpL.c.p for state Tax W.P.No .9045 oF .202s Between: f;^rnOV jr"t. gakers arrd Confectioners, Rep by its Sok noor, frot no.sz, ai,Gi,;iJwnship, ,"iiri-ngrfir;riryl"_:ffij[TJ!.JT#{,,y:nig,","o AND t. 2. lA NO: 2 oF 2025 ...PETITIONER 3 4 The Asst. c.m;'1 s.,on".. (ST), Madhapur 6 circre, tVradhapur Division, T.G The Commission,lr of State co m m iss io n : r txii.; , N;;,.p:il Jffi :ffffil Bf; sgxfl "J}1 3,11[? oo., ffi;l;i:;i:I"rii],.gail? Rep bv its Principarsecretary, Revenue (cr) Union of lndirr, Th16uqh .J.;, Frnance, Nor h ebck,-rvew Jt"?n::{?tffiioepartment of Revenue, Ministry of ...RESPONDENTS petition unde r A rticre 226 0f the constitution of rndia prayinr; that in the circumstances stated irr the affidavit filed therewith, the High Cr.rurt may be pleased to issue r'4 rit cf J\4andamus or any other appropriate writ, or order or direction declarinE. --hat the impugned order vide reference No. 2D361223047703K iated 24 12.2023 and Show cause notice vide reference No. 2D360622032851'r c atec 06.06.2022 cannot be sustained as the impugned order and Show cause nolice :rre unsigned i.e. was neither digitary signed nor verified through e-signature ,ls r:,visaged/specified under rure 26(3) of cGST rures, 2017 and are to be set-asiie. Petition under Section 151 cPc praying that in the circumstanc.s stated in the affidavit fired in ;upoort of the petition, the High court may be preased to direct the 1st ResponJent to rift the bank attachments made pursuant to operation qzF*=7 - *), -, ,4-< ./ l, : :. ,,' 11 ofFormGSTDRC-'I3videRefNo01/GSTArreart2o24-25daled3012'2024as otherwise, the Petitio -er will be put to severe loss and hardship' IA NO: 10F 2025 PetitionunderSectionl5lCPcprayingthatinthecircumstancesstatedin theaffidavitfiledinsupportofthepetition'theHighCourtmaybepleasedto suspend the operation of the Order in Form GST DRC-07 vide reference No' 2D360424o820778 dated 29.o4.2024 issued by the ,1St Respondent, passed for the tax period 2O1B-19 under the provisions of the Act' Gounsel for the Petitioner : SRI JAI KISHAN SOLANKI Counsel for the Respondent No'lto3:SRl SWAROOP OORILLA'SpI'GP for State Tax Counsel for the Respondent No'4 : SRI GADI PRAVIEN KUMAR' DY.SOL.GENERAL W.P.No.9 046 oF 2025 Between: $//s.Sri Datha Sai Filling Station' rep' by- .its Proprietor Sri Chidire Shankar' 5i]r'ri zig] tjz zd;"a t, z\sii, nangatilpet''Medak Dist Telangana' ...PETITIONER AND 1 2 The State of Telanqana, rep.by the Prhcipal Secretary' Revenue (CT) Department. Secrelariat, Hyderabad' I elangana' The Assistant Commissioner (ST), Medak' 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 01 .06.2022 and in passing the impugned Attachment to GST Form DRC 07 dated 29.O4.2024 alongwith Summary of the Order in Form GST DRC-07 dated 29.o4.2024fortheyear2ols.lgbotharewithoutSignatureseithermanually, digitally or electronically as mandated under the CGST Act' 2O17 as illegal' being -, _/ 12 void, without ju'isdiction, without authority of raw apart from vioratir,,e of Articres 14 and 19 0f the constirution of rndia and consequenfly set aside the r;ame. lA NO: 1 oF 2025 Petition un,rer Ijection '151 cpc praying that in the circumst,nces stated in the affidavit fired in support of the petition, the High court may be preased to grant stay of ali 'urtler proceedings pursuant to the issuing of rhe attachment arong with Form cST r)RC 01 dated 0'1 .06.2o22and the Attachmert to GST Form DRC 07 dated 29 04 i'024 arong with summary of the order in Form GST DRc- 07 dated 29'042024 rry the 2nd respondent under the GGST Ac., 2017 for the year 20 l B-1 9. Counsel for the petiticner : SRI K.LAXMA REDDY counser for the R.spondents :sRr swARoop ooRrLLA, SpL.G.p for state Tax W.P.No.9 049 oF 2t)25 Between: Mlli"?fl :1il'iuy,y,1L:.2ffi ,W""#;f ",153i1.,:ft?fl ;:,.iisf l:,%ilffi?,sT,S'X PETITIONER AND 1 I[?f B:J', lilJ t-:l ffi il: ?..|"JJ"t : ), L/v a ra n s a I U rb a n - I c i rc r e, H ), d e ra bad The State of l elanqana. Re becrelariat, H lderiibad. rpresented by its Principal Secretary, /Revenue), i"l8:f,'JFll1,1"J: j#,8*"r.f, jf, fl;#,35,i?#fi l,?:.*";f g::;?1i,"6t".1 ..RESPONDENTS Petition unde' Art cre 226 0f the constitution of rndia praying that in the circumstances stateC ir the affidavit filed therewith, the High Co.rrt may be pleased to issue an app ropriate writ or direction, more particularly one in the nature of writ of M anda mus, decraring the impugned order dated 17togt2o24 passed by the 1st rer;po'rcent in ref. No. 2D360g2405g123D for the firranciar year 2 J 4#r . :,.r-j;. ./ - a, 'r ir. ."t1 :t., 13 .,.PETITIONER Petition under Secti the affidavit filed in suPPo all further Proceedings Pu by the 1 st resPondent in r during the PendencY of th Counsel for the Petitioner : SRI B'SRINIVAS Counsel for the Respondent No'1to3:SRl SWAROOP OORILLA' SPL'G'P for State Tax Counsel for the ResPondent No'4 : SRI GADI PRAVEEN KUMAR, DY.SOL.GENERAL W.P.N o.90 56 0F 2025 Between: unjustified besides being violative of principles of natural on 151 CPC praying that in the circumstances stated in rt of the petition, the High Court may be pleased to stay rsuant to the impugned order dated 17lOBl2O24 passed ef No. ZD360B 24OS}123O for the financial yeat 2O19-2O e above writ Petition' #:Fl",lyi:i.[1"3,fJ3;:3]"'Xi'?'"31''ii:'i'#R{:"i"Ji'"Ul;u"- 2O1g-20 as illegal' justice. IA NO:1OF 2025 M/s. Yallanki Venkateswar 507166. AND I 2 3 lHii:t'ffi fi ffi {'fl"s:?::[*H.fi*u'tH's!:i"i".v"'F1}n1L?}li'"ils8 rhe state qf-1el"n9?iy: I"t..:[tA:I#[:'3,?::f:'fI?Y# *?3.",u.?il'"nt' ffi lffi '[[:,1?I] BBg3lT"i l]in' "' The Union of rndia, rep.-by its secretary (Finance), Ministry of Finance, North Block, New Delhi -1 100U1 ' ..,RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith'theHighCourtmaybe pleased to issue an appropriate Writ' Order or Direction more particularly in the nature of MANDAMUS holding that the impugned Ex-Parte Order in Form GST DRC-07 passed by the First Respondent vide Ref/Order NO' 2D3612230712661' I4 dated 3o-12-2t23 for the Fy 2017-18 (Jury,2017 to March, 2018) under the GST Acts' 2Cr 7' trursuant to an invarid Show cause Notice which does not contain electro,tically generate DIN and does not Sisnature, and which *r"-.;;^;.:,:^:.:": not contain anv Sisnature/Disital arrord n g oppor u n r 7 "' ;::Ji ;::ffi lJT,,il;: J"r,::] ::T:,"::i:: arbitrary, capric ous vjolative of the principles of natural justicr,r, violative of S. 75@) ot the GST Ar:ts' 20 17' based on assumptions and presumptions without any basis or materi:rl, and illegal and consequenry set aside the same. petition under Sec the arr dav t r "d,,,,p j:o; ::fr?:l::r:i ;,:"":ffi J,fi:"::::j .,: grant stay of all fudher pursuant to the irnpulln".'J:-H:]t;J",l|t#r"overv of ta>, and interest, First Respondent vid-^ Ref./order NO. 2D360424061 DRC-07 passed by the the F.y. 2018-.re (Apri, 20.r8 to March, 201e) under;::";iil: , rro,lroro,t"' Counsel for the pr-,titic,ner : SRI G.NARENDRA CHETTY counser for the Respon(rents No.1&2:sRr swAROOp ooRrLLA, SpL.G.t, for State Tax Counsel for the Re,spondent No.3 : SRI_GADI PRAVEEN KUMAR, DY.SOL.GENERAL IA NO:1OF 202!i W.P No.9069 0F 2(t2S Between: t'5Jli}:iqi:#*Liit[r]:isei}**t{.Hff il5,:^n,,nf ^,";3:r,$j"."*,i,i: AND 1. 2. ...PETITIONER The Assistant Commissioner, Nacharam N 2 Circle, Malka.igiri Division, T.G The Commissioner of State Tax, Ihe State GST Department, Srate cST Uommissioner Oflir;e. Nampailv, oppliiEriirii Ei5i"" Hyderarrad 3. The State of Telanl;ana, Rep. by its Principal Secretary. Revenue (CT) Department, F yderabad. 4. Union of lndia Thnrugh Joint Secretary, Department of Revenue, tvlinistry of Finance, Nortlr Blc:k, New Delhi-1 10001 .-qqr ;-1 . 1\-:q:',/ " " .:t'f 15 ...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 pleasedtoissueWritofMandamusoranyotherappropriatewrit,ororderor direction declaring the impugned Order vide reference no' 2D360225078363C dated 25.02.2025 and Show cause notice vide reference no' 2D361124031268tv1 dated 26.'1 1.2024 cannot he sustained as the Show cause notice is unsigned i'e' was neither digitally signed nor verified through e-signature as envisaged/specified under rule 26(3) of CGST rules' 2017 and are to be set- aside. 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 Order in Form GST DRC-07 vide reference no' 2D36o225078363C dated 25 02'2025 issued by the et Respondent' passed for the tax period 2O2O-2l under the provisions of the Act' and pass such other order or orders as this Honbre High court may deem fit and proper in the circumstances ofthecaseaSotheMise,thePetitionerwillbeputtoseverelossandhardship. Counsel for the Petitioner : SRI JAI KISHAN SOLANKT counsel for the Respondent No.1to3 :sRr swARoop ooRrLLA spL.G.P for State Tax Counsel for the Respondent No'4 : SRI GADI-PRAVf EN KUMAR' DY.SOL'GENERAL W.P.No.90 73 0F 2025 Between: lvl/s Nexus Trading, 2'47, Geelha Nagar, Malkajigir' Medchal Malkaiqiri' Telangana' Reo bv its Authorized signr[o;'I\a'r.livbnt<ata ivt"uiati Krishna. S/o N.L.Narsimham, aoed bbout 57 Years, o.3l"iiutiii".., nyt I uo'+-206-306' Geetha Nagar' opp A'nri"x Miiruigiri, Rangareddy District, Telangana ...PETITiONER AND 1. State of Telangana, Represented by its ?tttl"'f-1?99'"tary to Govemment Revenue (CT-II) Department, Secretarlat' HyderaDao' 7 I 3 $;i"8[T il,i:; R3:!%3lxE,l%:ffi iF^:l];5ff#,li iffi.e;:.;:!,.,r; Ii,",.fl';:'i?i::,?Tfr'J,,:i;;g;'1, Markajsiri Division- 1 circre Markajgiri 16 RESPONDENTS petition unde. Articre 226 0f the constitution of rndia prerying that in the circumstances :;tateC in the affidavit filed therewith,.the High Court may be pleased to issue a rvrit or wr t or Ma nda n,., "",,,", Il"i;j H:::I::HffilI lJ :TJT:::"J Summary of Shrtw Cause Notices in DRC_01 vide Reference No.2D36052406037gy Dt.31 .05.2024 and subsequent proceedinpys in Form GST DRC-07 vide Rr-'fere'nce No.2D360824057467X dt.17.08.2024 U/s 73 0f the cGST/SGST Acr 2012 for the Tax period 2o1g-20 without any physicar or digitar signature as i'eg;rr' arbitrary and in vioration of Articre la, 19(1)(g)and 265 0f the Constitution of lnrlia , nd Consequen y, set aside the same. lA NO: 1 oF 2025 petition urc er Section 151 cpc praying that in the circumst; nces stated in the affidavit fireri in support of the petition, the High court may be preased to grant stay of all further proceedings pursuant to the impugnerl order dated 17.08.2024 along w,tr proceedings in Form GST DRC_62 ,ririe Reference No'2D360824057467X U/s 73 0f the GGST/SGST Act 2017 for ,^e Tax period 2019-20, pending c isposal of the Writ petition. Counsel for the petitior.rer : SRI SIRIPURAM KESHAVA counser for the Respordents :SRr swAROOp ..RILLA, SpL.G.p rbr state Tax