Mr. Venkata Sasidhar Atluri vs. The Assistant Commissioner (St)

WP/7389/2025HC TelanganaGSTCNR HBHC01014663202501 April 2025Bench: SUJOY PAUL,RENUKA YARA13 pages

For Petitioner: SRr VENKATA pRAsAD.p FoR sRr MD.sHABAzFor Respondent: sRr swARoop ooRrLLA, specrat oovt, Pleader for State Tax

AI SummaryPartly Allowed

Facts

Multiple petitioners, including M/s. Roni Bharath Gas, Mr. Venkata Sasidhar Atluri, and M/s. Radha Super Market, filed writ petitions before the Telangana High Court. The petitions challenged various orders and notices issued by the Assistant Commissioner of State Tax and other revenue authorities under the CGST/TGST Act, 2017. The core of the challenge was that these orders and notices, specifically those in Form GST DRC-07 and DRC-01, were allegedly unsigned, either manually, digitally, or electronically, rendering them void, arbitrary, and illegal. The tax periods involved varied, with one specific instance mentioning the year 2018-19. The amount in dispute in one case was Rs. 5,62,584/-. The petitioners sought to set aside these impugned actions and sought interim relief in the form of stay orders.

Held

The High Court held that the impugned notices and orders in these writ petitions were to be set aside because they were unsigned. The Court noted that this issue was similar to that decided in a previous common order in W.P.No.21701 of 2024 & batch, dated 28.02.2025. The reasoning was that unsigned statutory notices and orders are fundamentally flawed and cannot have legal efficacy. The ratio decidendi is that any statutory notice or order that lacks mandatory signatures (manual, digital, or electronic) is void ab initio and cannot be sustained. Consequently, the Court ordered the setting aside of all impugned notices and orders. It also directed the consequential bank attachments, if any, to be revoked. The Court reserved liberty for the respondents to issue fresh show cause notices or orders in accordance with the law, and importantly, stated that the limitation period would not be a hurdle for the respondents in undertaking this exercise afresh. The Court explicitly stated that it was disposing of the petitions without expressing any opinion on the merits of the case.

Key Issues

1. Whether the impugned orders and notices issued under the CGST/TGST Act, 2017, are void, arbitrary, and illegal for being unsigned, thereby violating the principles of natural justice and Articles 14, 19(1)(g), and 265 of the Constitution of India? 2. Whether Notification No. 79 of 2020 and the corresponding G.O.Ms No. 24 are without the authority of law and ultra vires to Section 73 of the CGST Act, 2017, violating Articles 14, 19(1)(g), and 21 of the Constitution of India? Petitioner's arguments: The petitioners contended that the impugned orders and notices were unsigned, making them void, arbitrary, illegal, and without jurisdiction. They argued that this violated the principles of natural justice and constitutional provisions. Specifically, in one petition, the petitioners challenged a notification and a corresponding government order amending Rule 142(1A) of the CGST/TGST Rules, 2017, asserting they were issued without legal authority and were ultra vires to Section 73 of the CGST Act, 2017. They relied on a common order passed in W.P.No.21701 of 2024 & batch, dated 28.02.2025, which dealt with similar issues of unsigned notices and orders. Revenue's arguments: The judgment does not record specific arguments from the revenue respondents regarding the unsigned nature of the notices and orders. However, their counsel, the Special Government Pleader for State Tax, agreed that the matters could be decided based on the common order.

Sections Cited

Section 73, Rule 142(1A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 34461 HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST 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 NOS: 368b 7389 7418 7446 8592 8661 & 8666 0F 2025 W.P.NO: 3686 OF 2025 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 a writ, order, or direction more particularly one in the nature of a Writ of Mandamus declaring i) That the Order in Form GST DRC-07 vide reference No' 2D3608241397903 dated 3O.OB-2024 passed by the Respondent No' 1 undertheprovisionsofCGsT/TGSTAcl,20lTasbeingvoid.arbitrary andillegal,withoutjurisdiction,violationoftheprinciplesofnatural justice apart from being violative of Articles 1a, 19(1Xg) and 265 of the Constitution of India, and to consequently set aside the same and/or Between: M/s. Roni Bharath Gas, 1,84, Ellanda, Wardhnnapet, Warangal' Telangana- 5063'13 Represented by its Proprietor, Mr. Pasunoori Jalavani, Wlo.-Dayakar Aged.53 ye'ars, R l o. I 0:1 3-343, Laxmipuram, Warangal, Telangana- 506002 ...PETITIONER AND 1. The Assistant commissioner of state Tax, Jangaon Circle, warangal Division, 2nd Floor S1 and 52. Suryapet Road, Jangaon, Warangal- 506 167' Z. Stite of Telangana, ThroJgh Principlrl Secretary to Gov'ernment (Commercial tax Departmen"t) Dr. B. R. Ahbed kai Telangana Secretariat' Hyderabad, Telangana -500022 g. Union"oi tnaia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi-1 10 001 Centrat goarO of lndirect Taxes and Customs, GST Policy Wing, New Delhi Rep by its commissioner ...RES'.NDENTS 4 iii) pass such l'url.her or other order(s) as this Hon,ble Court rnay deem fit and proper n lhe circumstances of the case. The Show tlause notice vide Reference No. 2D3605240964337 dated 31 .05.2024 issued by the Respondent No. 1 under the crovisions of CGST/TGS-| Act, 2017 as being void, arbitrary and ilt,:rgal, without jurisdiction, vrolation of the principles of natural justice apa 1 from being being violative of Articles 1a, 19(1Xg) and 265 of the C,:nstitution of lndia, and tcl consequently set aside the same and/or pass such further or other order(s) as this Hon'ble Court may deem fit and proper in the circumstances of the case. That the Notification No. 79 of 2O2O dated 15.10.2020 issued by the Respondent No. 4 amending the Rule 142 (1A) of the Cerntral Goods and Services Tax Rules, 2017 and corresponding G.O.Ms rrlo. 24, Rev. (CT-ll) Dept., ,lt. 09-02-2021 issued by Respondent No. 2 amending Rule 142(1A) of TGST Rules, 2017 as being without authoriry of law and ultra vires to the section 73 of the central Goods and servir:es Tax Act, 2017 and violaiive of Articres 1a i9(i)(g) and 21 of the ccnstitution of lndia as being without authority of law and ultra vires to the siection 73 of the central Goods and services Tax Act, 2017 and viorativr-. of Articles 14, 19(1)(g) and 2'1 of the Constitution of lndia. lA NO: 1 OF 2025 Petition under Section '15'l cpc praying that in the circumstancas stated in the affidavit filed in suprport of the petition, the High court may be ple:rsed to stay operation of impugned order in Form GST DRC-07 vide refr,rrence No. 2D3608241397903 dated 30.08.2024 issued by the Respondent No.1. counsel for the Petitioner: SRr VENKATA pRAsAD.p FoR sRr MD.sHABAz counsel for the Respondent Nos.1 & 2: sRr swARoop ooRrLLA, specrat oovt Pleader for State Tax Counsel for the Respondent No.3: SRI GADI PRAVEEN KUMAR, Dy. SOLICITOR GENERAL OF INDIA counsel for the Respondent No.4: sRr DoMrNrc FERNANDES, sc FoR cBrc Between: Mr. Venkata Sasidhar Atluri, S/o, Atluri Krishna, Aged about.53 yqaLs'.8/9 FIot O+, Ashok Manipuri, Kapra Road, Ecil post'. Med^9hal^,Malka1gln' ilrirdjhr. soilooz FtJp'i.jto oi M/.. Abhi,rm !1iqrn1i9q9 R/9, P.f9! 1o--1-oe 51515136-146, Prasanti hagar, Kukatpally, Medchal, Malkalgiri' lelangana, 5ooo72' "'PETlrloNER AND 1. The Assistant Commissioner (ST), Hyder Nagar-lll' Hyderabad Rural Hvderabad, Telanqana 2. Sirl; ;iiaianganS, Through Principal Secretary to Government Revenue Department(C-ommercialTax), Hyderabad, Telangana ...RES'ONDENTS w.P.NO: 7389 OF 2025 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 declaring that impugned order vide Ref No. 2D3602250029111 dated03.02.2025passedbythe,lstRespondentundertheprovisionsof CGST/TGST Act, 2017 as being void, arbitrary, illegal, without jurisdiction, violative of the principles of natural justice apart from being violative of Articles 14, 19(1Xg)and265oftheConstitutionoflndia,andtoconsequentlySetasidethe 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 operationofOrdervideRefNo.ZD3602250029l1Tdated03.02.2025passedby the Respondent No. -1. Counsel for the Petitioner: SRI VENKATA PRASAD'P FOR SRI MD'SHABAZ Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax w.P.Noi7418 0F 2025 Between: g*$;gis,ffifl ss6a+,:r;**tr1i,;i*l:+L:t AND ..PETITIONER '1. The Assistant Com , EHi'#,f,'f,H!#f ip]8ffi:lt''} Khairatabad' Somaiiguda 2 punjagutta ''1{=ii#tt**il-if,#fi#,,,"-,-*,*#}1;:::*:." Petition under Article 22A n+ +s^ n ... "'RESPoNDENTS circumstances stateo in le 226 of the constitution pleased to issue a wrjt, orr affidavit ''"0 *",."*" of lndia pra',ing that in the writ of Mandamr. ,t".t"rin]" "' o'*",,".1";:';ill,rl;":"': ;:'#:::; i. That impugned O :#:1 ?j [l#*:*1 ,l;:;1;,.,,: 'J ::] :H::, ;; principtes or naturar ,,:;;:^'^:-:": wnnout jurisdiction, ','iolatrve of the l9(1xg) a,o 265 ral justice apart from beir aside the r"n," rro, the constitutio, "r,ro,in violative c:f {r1;61ss .r4, court may o.., io pass such 'n''"' ot o]n'' and to consequently set prayed for.onoon,,'t and proper ' "'" "'t''"' order(s) as; this Hon'ble ii. rhat impusned -rs the derav based on,;J:::ff:r:t;,1""."'" "" n*:ni:":.',:-""#'J::1"" " Form DRC-13 dated irregal, withour ;rr,.,1 o'cGsr/TGST o"t' 'o'i the Respo'rdent No 2 apar rrom ,,.,,, ;i:,ll:,fl:11fiiltr l;:[lj:ri Constitution of India, and to consequentty set r.,r" ,n" ,rru lA NO: 'f 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 impugned notice issued in Form DRC- 13 dated 12.06.2024 issued by the Respondent No.1 to the Respondent No. 2. IA 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 operation of Order vide Ref No. 2D361223070407J dated 30.12.2023 passed by the Respondent No- 1 . Counsel for the Petitioner: SRI VENKATA PRASAD.P FOR SRt MD.SHABAZ Counsel for the Respondent Nos.1 & 3: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.2: - W.P.NO: 74/,6 OF 2025 Between: Mr. Venkata Sasidhar Atluri, S/o, Atluri Krishna, Aqed about 53 years, R./o Plot 64, Ashok Manipuri, Kapra Road. Ecil pdst, Medchal Matkajgiri, ]e]qgqna, 500062 Proprieto of M/s. Abhiram Enterprises R/o. plot no-i09 51515139-146, Prasanti nagar, Kukatpally, trledchal, Malkajgiri, Telangana, 500072. AND ...PET|T|ONER 1. The Assistant Cbmmissioner State Tax, Hyder Nagar-lll, Hyderabad Rural Hyderabad, Telangana 2. 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 declaring that impugned Order vide Ref No. 2D360824089456S dated 23.08.2024 passed by the 1st Respondent under the provisions of CGST/TGST Act, 20'17 as being void, arbitrary, illegal, without jurisdiction, violative of the principres of naturar justice apart from being viorativer of Articres 14, t9(1xg) and 265 o1' the constitution of rndia, and to consequenfly 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 s;upport of the petition, the High court may be preased to stay operation of order vide Ref No. 2D36082408g456S dated 23.08.2t)24 passed by the Respondent No.' counsel for the petitioner: SRr vENKATA PRASAD.P FoR sRr MD.sHABAz Counset for the Respondents: SRI SWAROOP OOCILLA, Special Cori -"- Pleader for State Tax W.P.NO:8 592 0F 2025 Between: M/s. Radha Super Market reg. by its prop.Sri Rajeshwar prodatoori 6_3_ 865/4/1 , tmperia'"touse, GieeriianO!, b"grripJi,'Hv?Jraora Te,tangana_16 AND ...PET|T|oNER 1. The State of Telanoana., rep. by the principal Secretary, Revenur., (CT) ^ Qepartmenr. Secre."tariat. UirO.iriiiO, i;6il;;;. 2 The Assistant commiJiibn6i(sD, F;;Jd;il5lr'cir"r", punjasu.a Division, Hyderabad, Tel;rng;ana. ...RESPONDENTS Petition under ,Article 226 of the Constitution of India praying; that in the circumstances stated rn the affidavit fired therewith, the High court may be pleased to issue a writ, or order or Direction particurarry one in the n,ture of writ of Mandamus decraring the action of the 2nd respondent in issuing rhe undated Attachment to show cause Notice in Form DRC 01 arong with Form csr DRC 01 dated 3'r.05.2024 without signatures either manualy, digita[y or erecrronicaly as mandated under the GGST Act, 2017 and the Rures for the year 20.l g-20 and in passing the impugned Attachment to GST Form DRC 07 dated 30.0g.2024 rmposing a tax of Rs.2,84,482t- with penarty arong with Summary of tne order in Form GST DRC-07 dated 30.08.2024 a, are unsigned either manuary digitary or electronicafly as indicated above as mandated under the CGST Act, 2( 17 and the Rules for the year 2019-20 as being void, illegal, without jurisdiction, without authority of law apart from violative of Articles 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 in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to issuing the undated Attachment to Show Cause Notice in Form DRC 01 along with Form GST DRC 01 daled 31 .05.2024 without signatures either manually, digitally or electronically as mandated under the CGST Acl, 2017 and the Rules for the year 2019-20 and in passing the impugned (i) Attachment to GST Form DRC 07 dated 30.08.2024 imposing tax with penalty amounting to Rs.2,84,482l- along with Summary of the Order in Form GST DRC-07 dated 30.08.2024 without signatures either manually, digitally or electronically as mandated under the CGST Act, 2017 and the Rules for the year 2019-20 passed by the 2nd respondent. Counsel for the Petitioner: SRI K.LAXMA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax W.P.NO: 8661 OF 2025 Between: M/s Sri Nidhi Steels, V/6/109, Shutter no.3, Lakshma Reddy Palem, Pedda Amberpeta, Hayathnagar, Rangareddy, Hyderabad Represented by its Proprietor, Mr. Katta Ramaiahgari Sanjay, S/o Mr. K N V Ramaiah. ...PETITIONER AND '1. The Assistant Commissioner (ST), Saroor Nagar - lll Circle, 9th Floor, C Block, Mayur kushal Complex, Abids, Hyderabad - 500 00'1 , Telangana. 2. State of Telangana, Represented by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. 3. The Branch Manager, lndian Bank, L.B. Nagar Branch, 5-5-496, Plot No. 76, L. B. Nagar, Prashant Nagar, Vanasthalipuram - 500 070, Telangana ...RESPONDENTS Petition under Articre 226 0t the constitution of rndia pra,y'ing that in the crrcumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ, order or Direction lA NO:'t oF 2025 Petition under ,section i 5 r cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may bi: pleased to suspend the Notice.,ride GST DRC - 13, dated 12.03.2025, (not sr:rved on the Petitioner), issued by the 1st Respondent to the 3rd Respondent, attaching the bank account and fixed deposits of the petitioner, pending disposar :f the above Writ Petition. lA NO: 2 oF 2025 Petition under Section .151 CpC praying that in the circumstanc;es stated in the affidavit fired in supp.rt of the petition, the High court may be preused to stay all further proceedings, including any recovery, pursuant to order u/s 73 of the Goods and Services Tax Act, 2017, Summary of the Order in Form G{:iT DRC_07, A the summary of show cause notice in Form GST DRC-,1, anc Attachment to Form GST DRC-,,, .Cated 3i.05.2024, issued by the 1st Responrlent, under the provisions of the Terangana Goods and services Tax Act, 2017, for the tax period 2O1g - 20, as uploaclecl in the GST web portal, B. the order u/s 73 ot the Goods and Services Tax Act, 20.17, S.rmmary of the Order in Form GSI DRC-07, and Attachment to Form GST DRC:-07, all dated 16 08 2024, passed by the 1st Respondent, under the provisions of the Terangana Goods and services f ax Act, 2017 , f or the tax period 2019 - 20, as uproaded in the GST web portar c the Notice, vide GST DRC - 13, dated .12 03.2025, (not served on the petitioner), issued by the 1st Respondent to the 3rci Respondent, attaching the bank a,lcount and fixed deposits of the petitioner, are rssued without any authority of raw. and are arbitrary, and urtra vires sec. 73(10r and section 1684 of centrar Goods and Services Tax Act, 2017 and rerangana Goods and services Tax Act. 201-7 apart from being viorative of articres 1a, 19(1xg) and 265 of the Constitution of lnclia. and Attachment to Form GST DRC-07, all dated 16.08.2024, passed by the 1st Respondent, under the provisions of the Telangana Goods and Services Tax Act, 2017,1or the tax period 2019 - 20, passed under the provisions of Telangana Goods and Services Tax Act, 2017, pending disposal of the above Writ Petition. Counsel for the Petitioner: SRI SRINARAYAN TOSHNIWAL Counsel for the Respondent Nos.1 & 2: SRI SWAROOP OORILLA, Special Govt Pleader for State Tax Counsel for the Respondent No.3: - W.P.NO: 8666 OF 2025 Between: M/s. Radha Super Market, rep. by its Prop.Sri Rajeshwar Prodatoori 6-3- 865/fu1 , lmperidl House, Greeriland's, Begumpet, Hyderabad, Telangana-16 ...PETITIONER AND 1 The State of Telangana, rep.by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana.- _ Th6 Assistant Commission6r (ST), Punjagutta-2 Circle, Punjagutta Division, Hyderabad' Telangana' ...RES'.NDENT' 2 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 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 undated Attachment to Show Cause Notice in Form DRC 01 along with Form GST DRC 01 dated 3'lto|l2o24 without signatures either manually, digitally or electronically as mandated under the CGST Act, 2017 and the Rules for the year 2018-19 and in passing the impugned Attachment to GST Form DRC 07 dated 3010412024 imposing a tax of Rs.5,62,5841 with penalty along with Summary of the Order in Form GST DRC-07 dated 30/04/2024 all are unsigned either manually, digitally or electronically as indicated above as mandated under the GGST Act, 2017 and the Rules for lhe year 2018-19 as being void, illegal, without jurisdiction, without authority of law apart from violative of Articles 14 and 'l 9 of the constitution of lndia and consequently set aside the same. lA NO: 1 OF 2025 Petition under rsection r 51 cpc praying that in the circumsrances stated in the affidavit filed in support of the petition, the High court may be g;,reased to grant stay of all further proceedings pursuant to issuing the undated Attar:,hment to Show cause Notice in F.r.n DRC 01 arong with Form GST DRC 01 dared 31t01t2024 without signatures erther manuafly, digitafiy or erectronicaly as r.andated under the CGST Act, 201-.t and the Rules for the year 2,1g_1g and in passing the impugned Attachmert to GST Form DRC 07 dated 3oto4r2o24 imrosing tax with penalty amounting to frs.5,62,sg4l- arong with summary of the ordr,rr in Form GST DRC-07 dated 30104t2024 without signatures either manuall,l, digitally or electronically as mandated under the GGST Act, 2017 and the Rurr:s for the year 2018-19 passed by the 2nd respondent. Counsel for the Petitioner: SRI K.LAXMA REDDY Counsel for the Respondents: SRI SWAROOP OORILLA, Special tsovt Pleader for State Tax

The Court made the following: COMMON ORDER

THE HON'BLE THE ACTING CHIEF.IUSTICE SUJOY PAUL AND THE HOIT'BLE SMT. JUSTICE RENUKA YARA trIRIT PETITION Nos.3686 ,7389,74La,7446. 8592,8661 & 8666 of 2025 COMMON ORDER (Per the Hon'ble the Acting Chief Justice Sujog Paul).. Sri Venkata Prasad P., learned counsel represents MD. Shabaz, learned counsel for the petitioner(s) in W.P.Nos.3686, 2389, 7418 & 7446 of 2025; Sri K. Laxma Reddy, learned counsel for the pctitioner(s) in W.P.Nos.8592 & 8666 of 2025; Sri Srinarayan Toshnirval, Iearned counsel for the petitioner(s) in W.P.No.8661 of 2025 and Sri Swaroop Oorilla, learned Special Government Pleader for Slate Tax, for the respondent(s)-State Tax.

Regard be ing had to the similitude of the questions involved, on the joint request of learned counsel for the parties, the matters were analogously heard and decided by this common order.

Learned counsel for the petitioner(s) and learned Special Government Pleadcr for State Tax submitted that since the irnpugned notice(s) and order(s) are unsigned, the same may be set aside in view of the common order passed in W.P.No.21 7Ol of 2024 & batch, dated 28.O2.2025. 4. Accordingly, the impugned notice(s) and order(s) in these Writ Petitions are set aside. The consequential bank attachment(s), if any,

- 2 shall also starLrl revoked. Liberty is reserved to thc re:,pondents to issue fresh shcrv cause notice(s)/ order(s) in accordance v'ith raw and, for undertaki,6l this exercise afresh, the limitation will no be a hurdle for the respondents. The rtr/rit Petitions are disposed of without ex;,ressing any opinion on tht: -nerits of the case. No cosls Interl( cutory applications, it any pending, shal also stand closed FEDDY ISTRAR //// SECTION OFFICER 'I . The Assistant Commissioner (ST), Saroor Nagar - lll Circle, 9tt' Floor, C Block, l\/ayur kushal Complex, Abids, Hyderabad - 500 001, Telangana.

The Assistant Cbmmissioner (ST), Panjagutta-2 Circle, Punjagrrtta Division, Hyderabad, Telangana.

The Assistant Commissioner (ST), Khairatabad, Somajiguda 2, Punjagutta Division, Hyderabad, Telangana

The Assistant Commissioner (ST), Hyder Nagar-lll, Hyderabad Rural Hyderabad, Telangana

Principal Secretary to Government Revenue Department (Comrnercial Tax), Hyderabad, Telangana, State of Telangana.

The Assistant Commissioner of State Tax, Jangaon Circle, Warangal Division, 2nd Floor S1 ,and 52, Suryapet Road, Jangaon, Warangal- 506 '167. 7. Principal Secretary to Government (Commercial tax Departmert)Dr. B.R. Ambedkar Telangana Secretariat, Hyderabad, Telangana, Stat<: of Telangana - 500022

The Secretary,, Llnion of lndia, Ministry of Finance, North Block New Delhi- 1 10 001

The Commissioner, Central Board of lndirect Taxes and Custorns, GST Policy Wing, New Delhi. 10.One CC to SRI MD.SHABAZ, Advocate [OPUC] 1 '

One CC to SRI K LAXMA REDDY, Advocate [OPUC] 12.One CC to SRI SRINARAYAN TOSHNIWAL, Advocate [OPUC

13.

One CC to SRI SWAROOP OORILLA, Special Govt Pleader for State Tax IoPUCI '14.One CC to SRI GADI PRAVEEN KUMAR, Dy SOLICITOR GEI{ERAL OF rNDrA [OPUC] 15.One CC to SRI DOMINIC FERNANDES, SC FOR CBIC [OPUC]l 16.Two CD Copbs 5 A. SRINIVASA ASSISTANT REG To PSK LS W

HIGH COURT DATED:01 10412025 COMMON ORDER WP. Nos.3686,7389,7 418,7 446,8592,8661 & 8666 of 2025 1tl E S T/1 rt Joo 01 rilrY zl25 a j .rt t t Espat (,v\t9 = o DISPOSING OF THE WRIT PETITTONS WITHOUT COSTS 4 \^

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.