M/S.Arunarthi Sudershanam vs. The State Of Telangana

I HIGHcouRTFoRTHE'TATFnETET rrr^--, _ I344ol tsoi,"rI i 3.I5,3i l:l3jif,flf Ar HYD ERABAD' TUESDAY, THE TWFNTV trICTLJ N^i, ^- *orro,i#uni['InlJ'#.r#"$,p*", PRESENT THE HON'BLE THE ACTING CHIEF JU AND STTCE SUJOY PAUL THE HON' BLE SMT. JUSTICE RENUKA YARA WRITPETITroNN WRl os. 3 3697,3770 3771,3875 3882 3887 3981, 4178 41 83 428 395 394 3966 4117 AND 49870F202s 1 6 7 TPETITION NO: 3694 OF 2025 Between: 1-9- AND ...PETITIONER yi)OiYff 0::*i'si?ifl,"ft,lsp; fJ,J1,.rlllf ,ietor Sri A Naveen Kumar, H No 1. The State of Tele oepa rtm e n t,-b e;",?IflSi iirlp,; f"r., T:,,:!H,f: I S ec re ta ry, Re ve n ue (cr) 2. The State Tax Officer, Medak, NizamaOaa Division, Telangana. ...RESPONDENTS Petition under Articre 226 0f the constitution of rndia praying that in the circumstances statbd in the affidavit fired therewith, the High court may be pleased to issue a writ, or order or Direction particurarry one in the nature of writ of Mandamus declaring the action of the 2nd respondent in passing the impugned order dared 2a'o4'2024 in DRC-07 vide GST No.36AQTpA0862Hlzs for the year 2018-19 under.the CGST and SGST Act, 2O1l as being void, iltegat, without jurisdiction, without authority of raw apart from violative of Articres 14 and 1 g of the Constitution of lndia and consequenfly set aside the same. ) IANO:1 OF 2025 Petition under Ser the affidavit filed in 1;uPr staY of all further Pr'l resPondent dated 2104 year 20'1 B-19 under thtr AND ;tion 151 CPC praying that in the circumstanr;es stated in ortofthepetition,theHighCourtmaybepleasedtogrant ceedings pursualt to the impugned order of the 2nd 2024 \nDRC-07 vide GST No'36AOTPAO862 H 1 ZS for the CGST and SGST Acts' Counsel for the Petitioner: SRI K' LAXMA REDDY "oun'"'rortheR'lspo.d#i#:klf iliT.-ihx"nlllHPt* TITIONNO:3697 0 2025 F WRITPE Between: ul?S,Ifi":fl 3:13i,:'El:,5llll,%o;'33"3lI3&l'?S13i'3'lLiVenugopar Prot No 322' ...PETITIONER ...RESPONDENTS PetitionulderArticle226oftheConstitutionoflndiaprayingthatinthe circumstances s taterj in the affidavit filed therewith' the High Court may be pleased to isstre a \\'rit, or Order or Direction particularly one in the nature of Writ of Mandamus dt>clar ng the action of the 2nd respondent in passirrg the impugned dated 29.08.2024 in DRC-07 vide GST No'36AAICP6198H1ZV for the year 2019- 20undertheCr]ST,'SGSTActasbeingvoid'illegal'withoutjurisdiction'without authority of law apart f rom violative of Articles 14 and 1 9 of tht: Constitution of tndia and conse'luently set aside the same. lA NO: 1 oF 2025 lTheStateofTelangana,rep.bythe.Prin-ciPalSecretary' ' o"irXri"it,-Se'cretar"iat' Hydeiab-ad' Telangana' 2.TheStatetax()fficer'Medak,NizamabadDivision,Telangana Revenue (CT) petition ur der Section 'r 51 cpc praying that in the circumsl.ances stated in the affidavit fired in suppo( of the petition, the High court may be prreased to grant J stay of all further proceedings, pursuant to the i respondent dated 2e.08.2024 in DRC-07 vide GSr -.Trflil;r}rlJ:1;. yeat 2019-20 under the CGST/SGST Act. Counsel for the petitioner: SRI K. LAXMA REDDY Counset for the Respondents: SRI T. CHAITANYA I(RAN, AGp RF p^1E g_Ellfl NG s Rl swAioop oon rr_u, SPECIAL GoVERNMENT prEIib.in FoR STATE TAx WRIT PETITION Nb:3 770 0F 2025 Between: AND IANO: 1O F 2025 g?JililY:fl 3J.,S,?:'81'S,. jlt'l?*33. j#8,?1iSill,.# jvenusopa, Plot No.322, ...PETITIONER Revenue (CT) ...RESPONDENTS 1 2 I3;,:H:?'"J"I:Jfl )'"Tf, ,JSi;BLli?,i,ffi,lpa,secretary, The State Tax Officer, Medak, Nizamabad Division, Telangana. petition under Articre 226 0f rhe constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ, or order or Direction particurarry one in the nature of writ of Mandamus decraring the action of the 2nd respondent in passing the impugned dated 29'12'2023 in DRC-07 vide GST No.36AArcp61 **H1ZV for the year 2017- 1B under the GGST/sGST Act as being void, iregal, without jurisdiction, without authority of raw apart from viorative of Articres 14 and 1g of the constitution of India and consequenfly set aside the same. 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 preased to grant stay of all further proceedings pursuant to the impugned order of the 2nd respondent dated 30.12.2023 in DRC-07 vide GST No.36AArcp6.t98HlZV for the year 2011-18 under the CGST/SGST Act. 4 Counsel for the Petitioner: SRI K' LAXMA REDDY Counsel for the Respondents: SRI T' CHAITANYA.KIRAN' AGP riEpnliEr'lrrr'rc sRl swARooP ooRtLLA' - spe"'ii'idv-eiiinrrlr'rrpr-eaoeRFoRSrArE:rAx Between: M/s.prasuna rnfra rriva:e-Limil%1 33"3],5;r?l?:Hl,S,lLj.Venusopar Prot No 322' Sai Bhagvan Colon /' B€eramguoa' rdrrvcrrr'\ruv' I v'|q" ...'ET'T'ONER WRIT PETITION NO: 3771 oF 2025 AND lA NO: 1 oF 2021 Petition unCer liection 151 CPC praying that in the circumstances stated in the affidavit fired n support of the petition, the High court may be t,reased to grant stay of all furth er proceedings pursuant to the impugned orrler of the 2nd respondent daterl 3t) 042024 in DRC-07 vide GSTIN No 36AA|CP619BH1ZV for the year 2018-19 under the CGST and SGST Acts 1. The State lf Telangana' rep by the . Prin-ciOal Secretary' flevenue (CT) ' o'Jiuiti"nt. secreiariat' Hyderabad' Telangana' 2.TheStateTirxOiTicer,Medak,NizamabadDivision'Telangana' ...RESFONDENTS Petitionunrlerltrticle226oflheConstitutionoflndiaprayingthatinthe circumstances stzrtec in the affidavit filed therewith' the High (lourt may be pleased to issue z Writ, or Order or Direction particularly one in the nature of Writ of Mandamus decrarinS the action of the 2nd respondent in passing the impugned order dated 30.O'1.2o"24 in DRC-07 vide GSTIN No 36AA|CP6198H1ZV for the year 2018-19 under lhe CGST and SGST Act' 2017 as being void' illegal' without jurisdiction, withorlt authority of law apart from violative of Articles 14 and 19 of the Constitution of lnrlia a rd consequently set aside the same' Counsel for the 'etitioner: SRI K' LAXMA REDDY 5 Counsel for the Responde ;."1i[:i,i*,,^rtitiitsss::$!fu.r,* wRIT PETtTtoNNO:38750F 2025 yil:*XTil,.,R.J:'*,li:"er*r,',1,#,rfi r,.,ruitTflT}:fi ,*"", Between: AND ';3i.:ffli,"J"19ilfl,1:r",J3i;B;:+?, j,lJ:?Ba,secretary, 2' The Assistant, commissioner (sr), Medak, Nizamabad Divisio Plot No.320, ...PETITIONER Revenue (CT) n, Telangana ...RESPONDENTS ",*,,ff:::: :i"[j:"," 226 of the constitution of rndia prayins rhat in the p ea sed to iss ue, *,n, ",.':;:l'il, # ffi,.j, J::" T:T"";1]J7_:; ;#:ffi::::::r":," action orthe 2nd respondent in passins the impusned year2ol.-lsunderthe":.'i::'.:I:::H:tJln,:::::i::1fi * jurisdiction' without aurhority of raw apart from violative of Articres 14 and .rg of the Constitution of lndia and consequenfly set aside the same. IANO: 10F 2025 petition under Section 15 r cpc praying that in the circumstances stated in ff Tfl:lll'J,"'::j;- or the petition, .,re Hisr' courr mav be preased to srant :::ii;;::#ffi ":::3[""#J,][;T':]"i;:T,:;i::;,::.1':;: Counsel for the petitioner: SRt K. LAXMA REDDY Counset for the Responde ;"r,"rii=r;i#f,itiits=s::-t!i^r,* I I l l l l 6 WRIT PETITION NO: 3882 oF 2025 Between: M/s.Ravi Chakra Machinr: Tools, 1ep' by.its Proprietor Smt'Eswari Tirunlani H'No'24- 6iiii: H; iG. i, xr llti v r"ii"i, ii5'i'cnino'a'pu ra m' sans ared dv' re ans ana' Petition under Section 151 CPC praying that in the circumstances stated theaffidavitfiledirsupportofthepetition,theHighcourtmaybepl':asedtogra ..,PETITIONER AND 1. The State of Terlangana, leppy.tP,|1'l^lq'l Secretary' Revenue (CT) '' Department, iecratariat, Hyderabad' lelangana' 2. The Assistant Ccmmissioner (ST)(FAC)' Medak Circle' Nizamabad Division' Telangana. ...RESPONDENTS Petition und':r Article 226 ot lhe Constitution of lndia prayirrg that in the circumstances staled n the affidavit filed therewilh' the High Court may be pleased to issue a Writ or Order or Direction particularly one in the nature of Writ of Mandamus decl;:ring the action of the 2nd respondent in passing the impugned order dated 29.082024 in DRC-07 vide GSTIN No.36ACQPT622i\LlZXfot lhe yeat 2O1g-2O under the: GGST and SGST Act, 2017 as being void', illegal' without jurisdiction,withoulauthorityoflawapartfromviolativeofArticlesl4andl9ofthe Constitution of lndia and consequently set aside the same' IA NO: 10F 2025 in nt nd stay of all furthe r proceedings pursuant to the impugned ord':r of the 2 respondentdated2g.0B.2024inDRC-07videGSTINNo.36ACQP].6223L1ZXfor the year 2O1g-2O ttnder the CGST and SGST Acts' Counsel for the Petitioner: SRI K. LAXMA REDDY Counsel forthe Respondents: SRI T' CHAITANYA KIRAN' AGP REPRESENTING SRI SWAROOP OORILLA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX 7 WRITPETITroN NO: 3887oF 2025 y{:,,ffi llj,oiilli:"i?",!"j,lIn,lln,[,Ji"X;l,liiil,ffi *-; Between: AND Plot No.320, ...PETlTIONER 1 . The State of Telanoan, .^^ r-,.. .L _ ^ . o e pa rtm e-n t, t e;.'Jfl )P"? ft ,#i; 3L :}?,LIJ:?pa I s ecreta ry, Reve n u e ( cr) 2. The Assistant Commissioner (ST), Medak, Nizamabad Division, Telangana. ...RESPONDENTS petition under Article 226 0t the constitution of India praying that in the circumstances stated in the affidavit filed therew pleased to issue a writ, or order or Direction o"n,"r',tjr,rtli"T:1".;]#;:; of Mandamus declaring the action of the 2nd r.".pondunt ," *..;;;;;;", order dated 30,2,023 in DRC-07 vide GST,N No.36ADRFVg034B.,26 for the year 2017_18 under the CGST and SGST Act, 2017 jurisdiction, without authority of raw apart from ,,","Jt":il:";:i;::Tlr-:ffi Constitution of lndia and consequenfly set aside the same. IANo: 10F 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 preased to grant stay of all further .proceedings pursuant to the . respondenr dated 30. 1 2.202 3 in DRC_O 7,id" c s il N:T:J:::do*o|ffjr,f. ;,^ the year 2017-18 under the CGST and SGST Acts. Counsel for the petitioner: SRI K. LAXMA REDDY counsel for the Respondents: sRl T cuatrnrrve r-. ,"."*F"f',ffi itiifu Es*-tEi+r,* 8 WRIT PETITION NO: 3981 0F 2025 Between: M/s.Rakhi Distribulors, rep'by its Prop V Hanumantha E'i-l;i#il;r#toimv, c n,na' Nasar, Hvderabad' Telansana Rao, F)lot No.320, 1. The State of Te,langana, tep'py .tE,Prin-clO-al Secretary' Revenue (CT) Department. iecr:tariat' Hyderabad' Ielangana 2. The Assistan Cornmissioner (ST), Medak' Nizamabad Division' Telangana' ,..RESPONDENTS Petition undr:r Article 226 of lhe Constitution of lndia prayirrg that in the circumstancesstatedintheaffidavitfiledtherewith'theHighCourtmaybe pleasedtoissueaWrit,orOrderorDirectionparticularlyoneinthenatureofWrit ofMandamusdeclzrringtheactionofthe2ndrespondentinpassingtheimpugned order dated 29t0412o2.,| in DRC-07 vide GSTIN No-36ADRPV903z'8126 for the year 2O1B- 19 und=r the CGST and SGST Act' 2017 as being void' illegal' without jurisdiction,withoulauthorityoflawapartfromviolativeofArticlesl4and,l9ofthe Constitution of lndi r an'l consequently set aside the same' IANO:1 OF 2O25 Petition under Sr-'ction 151 CPC praying that in the circumstances stated in the affidavit filed ir support of the petition, the High Court may be pl:ased to grant stayofallfurtherproceedingspursuanttotheimpugnedorderdated29.04.2024in AND DRC-07 vide GS-tlN CGST and SGST r\cts, ...PETITIONER No.36ADRPV9O34B1Z6 for the year 2O1S'20 under the Counsel for the P,:titioner: SRI K. LAXMA REDDY Counsel for the R:spondents: SRI T. CHAITANYA KIRAN, AGP REPRESENTING SRI SWAROOP OORILI.A, SPECIAL GOVERNMENT PLEADER FOR STATE TAX 9 WRIT PETITION NO:4178 0F o2s Between: Hi:J,t3fttfiSli?,81,;;;", bv its proprietor sri Ransaiah Areti H.No.6-6e t1, Main .PETITIONER AND X3B, :H:?,,"{ "l:Jil%T ft ,Jsi; BL :?"",iffi?pa, S ecreta ry, Reven ue ( cr) The Assistant Commissioner (ST), Medak, Nizamabad Division, Telangana ..,RESPONDENTS .: 1 2 petition under Article 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ, or order or Direction particurarry one in the nature of writ of Mandamus decraring the action of the 2nd respondent in passing th6 impugned order dated 30-12.2023 in DRC-07 vide GST'N No.36ASRpA8 670p1ZV tor the year 2017-18 under the CGST and SGST Act, 2017 as being void, illegal, without jurisdiction, without authority of raw apart from viorative of Articres 14 and 1g of the Constitution of lndia and'consequen y set aside the same. lA NO: 1 OF 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 preased to grant stay of all further' proceedings pursuant to the impugned order of the 2nd respondent dated 30.12.2023 in DRC-07 vide GST'N No.36ASRpA8 670p1Zy for the year 2017-19 under the CGST and SGST Acts. Counsel for the petitioner: SRI K. LAXMA REDDY Counsel forthe Respondll:._Snr T. CHAITANYA K|RAN, Acp REPRES-ENTING SRI SWAROOP OONrr-U, SPECIAL GOVERNMENT PLEADER TON STNiE iEX 10 WRIT PETITION NO: 41 83 0F 2025 M/s.sai santho,h! Iq,:"I':;l E:ht1p,tf$liir::'3['Ffi?5lifti,];)i 3?oa'33t and 315, Karimnag ar xoa Between: Medak District AND lA NO: 1 OF 2025 1 2 $;,:}ft :?,'3J'Jil..Y,T?irJEP;H.li%'5,{&?i'f rSecretary', The State Tax Officer, Medak' Nizamabad Division' ..PETITIONER Fi,evenue (CT) .,.RESPONDENTS Petition gnfls1 Adicle 226 ol lhe Constitution of lndia prayirrg that in the circumstances stated in the affidavit filed therewith' the High Oourt may be pleased to issue a Writ, or Order or Direction particularly one in the nafure of Writ of Mandamus decraring; the action of the 2nd respondent in passing the impugned order dated 23.1',l.2fJil3 in DRC-07 for the yeat 2017-18 deternrining the tax liability at Rs.7,'14 796/- under the CGST/SGST Acl' 2017 ' as illegal' perverse and unsustainabre in law ar; the same is not signed either erectronically .r digitally petition un(ler s;ection .r 51 cpc praying that in the circumstirnces stated in the affidavit fired ir su:port of the petition, the High court may be pleased to grant stay of all further rroc':edings pursuant to the impugned order daled 2311212023 in DRC-07 for the year 2017-18 determining the tax liability at Rs 714'796/- under the CGST/SGST Act 2017' Counsel for the I'etitioner: SRI K' LAXMA REDDY Counsel for the llespondents: SRI T' CHAITANYA,KTRAN' AGP ilipnEser.rrlruG sRl swARooP ooRll-LA' s p ec rei'i6-v-inrtr rvt e rur p rcnoE R F o R srATE TAx ll WRIT PETITIONNO i 4281 oF 2025 Between: AND lA NO: 1 OF 2025 MfrtA[38:'.,dEil;#li3ldr["'f;.bv its Proprietor sri Ransaiah Areti, H.No.6-6e/1, ' I3E,il*?,:l"l:j?j,ffi?r5"?B o%,,?:, j,U;p, s ecreta ry, Reve n ue ( cr) 2. The Assistant Commissioner (ST), Medak, Nizamabad Division, Telangana. ...PETITIONER ...RESPONDENTS petition under Articre 226 0t 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 particurarry one in the nature of writ of Mandamus decraring the action of the 2nd respondent in passing the impugned order dated 3otor.2024 in DRC-07 vide GST,N No.3645RpAB 'Toprzvfor the year 2018-19 under the CGST and SGST, Act, 2O1l as being void, illegal, without jurisdiction, without authority of raw apart from viorative of Articres 14 and 1g of the Constitution of lndia and consequenfly set aside the same. Petition under Section 1 51 cPC praying that in the circumstances staied in the affidavit fired in support of the petition, the High court may be preased to grant stay of all further 'proceedlngs pursuant to the impugned order of the 2nd respondent dated 3oro4t2o24 in DRC-,7 vide GST,N No.36ASRpAB 670p1ZV tor the year 2018-19 under the CGST and SGST Acts. Counsel for the petitioner: SRt K. LAXMA REDDY Counsel for the Respondlt:,-SRl T. CHAiTANYA K|RAN, AGp REP^RESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER TON STAiE TAX t2 WRIT PETITION NO: 3956 0F 2025 Between: 31? ;Al'lX3,,I[fi :i H, 3n: ti:'f; :fl li l,?';,.]il Jl' #!?sJiltt#6' S u c h i t ra Fr a vi G aj u r a' # 1. Assistant conmif;sioner (state Tax), Markajgiri-ilr circre, Markirjgiri Division, HYderabad ,3,3Jffi "TSl?ipii,l,tlBi3{,'iS:i"iff :l?:'##u,:?:fi fl""':kf oSecretauto 3. Union of lndia, rep by its Secretary' Ministry of Finance' Govenrment of lndia' 3rd Floor, .t" ,u,n u"Jp'L;iij;;' d;";;d M'arg' New Delhi-'l 10 101 ' 4. central Board.of lndirect raxes and customs' GSr"lfllit$;ft1,i{?irn"" - ;ii;;;, Mrn itry rf Finance' New Delhi' rep' bv rt 5. The Bank Managler, lDBl Bank Limited' B-3-21A72' Bandari C;omplex' OPP' " i'{rG; ; ; rj i i' ii'"nb, T'r""'i "-i"'u' Hvderabad -500 038' ...RESPONDENTS Petition unc er lirticle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High (lourt may be pteased to issue a \r'/'it of Mandamus or any other appropriate rn'rit or order or directiondeclaringtheshowcausenoticedatedl4lllt2O2landadj.rdicationorder daled 3011212023 past;ed by the '1st Respondent for the tax period 2017-18 under Section 73 of the CGIIT and SGST Act as being a nullity and notr-est in law on account of not ha,,ing any signatures on them and'arso contrary to Flule 142(1A) of CGST Rules, 2O17 for not issuing Form GST DRC-01A' ..,PETITtONER AND lA NO: 1 oF 2025 Petition un ler f]ection 151 CPC praying that in the circumstances stated in the affidavit filed in s;upport of the petition' the High Court may be pleased to suspend the banll attachment notice issued by the l"tRespondent for recovery of the disputed am')untr; for the tax period 2017-18 in Form GST DRC-13 dated 18lO1l2o25to thr, stt, Respondent under section 79(1xc) of the GIiT Act, pending disposalofthe\/1|ritF,etitionasotherwisethePetitionerwillbeputtosevereloss and hardshiP IANO: 2oF 2025 Between: AND l3 WRIT PETITI ON NO: 39470F 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 preased to grant stay of all further proceed. a n d p ro ce ed nn., n .o,.lni # "rT:: i: tf '#rfl :: Z::: ; :;':: r::: :' :::: 30/1212023 passed by the 1't Respondent for the!-tax period 2017-1g, pending disposar of the writ petition as othenvise the petitioner wi, be put " .;r;;;", and hardship. Counset for the petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondllj:L".r & 2: SRI T. CHAITANYA KIRAN, AGp .r.",X.='Si,?=#*,#[o*i[,...X3E8?iffflld; COUNSEI fOr thE RCSPONdENT NO'3: SRI PULIMAMIDI SHASHlDHAR REDDY. s.c. FoR cENTRAL GoVEIiNIilI;,ilrLgI, ! ' Counsel for the Respondent No.4: Mr. DOMINIC FERNANDES, Sr. GOUNSEL FOR CBt6 Counsel forthe Respondent No.S: _ y1i# "'ffi ,:ffi :l !% k:'fi sffi :e,hi3B;jil# f.{?fJli[6,]5" S uc h itra Ra vi G aj u,a, # ' fl;:313i:.:ommissioner (state Tax), Markajgiri-ilr circre, Markajsiri Division, 2. State of Telangana, rep eovemmeniiFAc)j i;SiJiJl" fs:frt*?ff g"rui: rt ?:fi,;jchief ,secrerary to ' .',r'F,331,I".1?#B"Xrr',s;si,fi:?lhll3 il?d-fillrbTrfilS1i;lint of ,ndia, 'S,:fi[fl ,',,i,fl,.,$il j?fl ,,.;"$J":Ifi :f Blfi i;.llilr,?:;5fl ,,fi ],"y,jl*pot?f ,"* '3R"^B?:TA',lil3?,Tb:R?:psi["Tli?i;i;i^,1.{{l,u?;,daricomp,ex,opp ...PETITIONER ...RESPONDENTS t4 Petition unde r A.rticle 226 of the Constitution of lndia praying that in the circumstances stat ld the affidavit filed therewith, the High Ccurt niay be t''l pleased to issue a Wri,: of Mandamus or any other appropriate writ or order or direction declaring the show cause notice dated 31 '01'2024 and adju'Jication order dated 30.04.2024 passed by the ls Respondent for the tax period 2018-19 under Section 73 of the OGS f and SGST Act as being a-ntllity and non-est in law on account of not havi lg arry signatures on them and also contrary to Rule 1 42(t A) of CGST Rules, 2017 Ior rrot issuing Form GST DRC-01A' IA NO: 10F 2025 Petition und'-'r Soction 1 51 CPC praying that in the circumsta nces stated in the affidavit filed in sL pport of the petition' the High Court may tre pleased to suspend the bank attaohment notice issued by the l"tRespondent for recovery of the disputed amorrnts for the tax period 2018-19 in Form GST DRC-13 dated lS.ol.2ozstothe5thQ.espondentunderSectionTg(1Xc)oftheGS-I.Act,pending disposaloftheWritPetitionasotherwisethePetitionerwillbeputtosevereloss and hardshiP. IA NO: 20F 2025 Petition uncer 'sectton 151 CPC praying that in the circumstances stated in the affidavit filed in sr-rpport of the petition' the High Court may lle pleased be pleased to grant ;ta1'ot all further proceedings pursuant to the irnpugned order dated gO.O4.2024 and proceedings in Form GST DRC-07 in Ref.No.2D360524000900u dated 30.04.2024 passed by the 1't Respondent for thetaxperiod2Cl8-lg,pendingdisposaloftheWritPetitionasotherwisethe Petitioner will be lrut to severe loss and hardship' Counsel for the F'etitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Fl.espondents No'l & 2: SRI T' CHAITANYA KIRAN' AGP REPRESENTING SRI SWAROOP OORIT.LA' SPECIAL GOVERNMENT PLEADER FOR STATE TAX CounselforthetlespondentNo.3:SRIPULIMAMIDISHASHIDHARREDDY' S.C. FOR CENTRAL GOVERNMENT Gounset for the Respondent No.4: Mr. DOMINIC FERNANDES, Sr. COUNSEL FOR CBIC Counsel for the Respondent No.S: _ l5 WRIT PETITION NO:3966 oF 2025 Between: 8li;Al,ISL,l[fi3i?,'"il,fiBllj8,,r;edhjil#f,:?fIi[6.i[" suchitra Ravi Gaju,a, # ' ff:3133:.:ommissioner (state rax), Malkajsiri-ilt circre, Matkajsiri Division, 2. State of Telanoana -c;;#;;ri'pi6j;s?5i# jf ,"#3"i,?,ii33.7&:,:1:fi ;lchief osecretaryto ' .',r'8,: sl'j3;?# B"iJr,E;s ;.€:H; y!, il?,il [Ili bs,ipil6 mm e n t o, n d ia, 4' Centrar Board of rndirect rax.es and customs, GST_ poricy wing, Govemment of lndia, Ministry of rinance,-'r.]evi'Oliil.rJp: ;,y rrs Commissioner (GST). 5. The.Bank Manager, lDBl Bank Limited. 8_3_21 sR N.6f;6iil'3YJ^0, Near e-seva, nva"ruo^aldlZBandari complex, oPp. ...RESPONDENTS Petition under Articre 226 0f rhe constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue a writ of Mandamus or any other appropriate writ or order or direction decraring the show cause notice dated 14t111202.t and adjudication order dated 29.04.2024 passed by the 1"t Respondent for the tax period 2018_19 under Section 73 0f the .GST and sGST Act as being a nurity and non-est in raw on account of not having any signatures on them and arso contrary to Rure 142(1A) of CGST Rules, 2017 for not issuing Form GST DRC_OIA. AND ...PETITIONER IA NO: 10F 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 preased to suspend the bank attachment notice issued by the 1"t Respondent for recovery of the disputed amounts for the tax period 2018-19 in Form GST DRC-13 datecr 16 18.01.2[25to the 5tr Respondent under Section 79(1Xc) of the GST 'Act' pending disposaloftheWritPetilionasotherwisethePetitionerwillbeputtosevereloss and hardshiP. IA NO: 2 oF 2025 Counsel for the ResPondent No'5: - WRIT PETITION NO:41 '17 oF 2025 Between: petition unde. Se,:tion 1 sl cpc praying that ipthe circumstances stated in the affidavit filed in ;upport of the petition' the High Court may be pleilsed to'grant stay of all further p'oce':dings pursuant to the impugned order date'l 29 04 '2024 and proceedings ir Form GST DRC-07 in Ref'No'2D36042408:22568 dated 29.04.2024 passed by the 1't Respondent for the tax period 2018'-19' pending disposaloftheWri'PetitionaSotherwisethePetitionerwitlbeputtl]Severeloss and hardshiP. Counsel for the Petitioner: SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Rerspondents No'1 & 2: SRI I'.CHAITANYA KIRAN' AbP iiiiiEieNriNc sRl swARooP ooRllt A' sprcrii'ib-v-iniirvrLrurpr-eaoERFoRSrArErAx Counsel for the R()spondent No'3: SRI PULIMAMIDI SHASHIDHAR REDDY' -"''--5c. ioR cENTRAL GovERNMENT cou nse I f or the R')s pc'n de nt No'4 : *' ror?8Jlli SEIX8X?Ei" ts1i;A1"'x3.Ilfi:i!e,::'fi""1{f;:h;?'.,:ilif J:?,|Jl1'dt#6' suchitra Ravi Gajura' # ...PETITIONER AND 1 AssistantComntissioner(StateTax),Malkajgiri-lllCircle'MalkajgiriDivision' Hyderabad State of Te anqana, rep. by its Chief Secretary' and Special Chief Secretary to #JH,J,,iiFA'Cj : bi5i; t;; oepartment' S6cretari at' H vd erabad' Union of lnJia, rep. by its Secretary, Ministry of Finance' Govemm.ent of lndia' ;"'Fi#;,'j'il;n -o"# arirdins, 56hsao Mirs' New Delhi-1'10 001' 2 3 t7 4 5 S,:l[fl 'ni,i',$;j j?8,1,""TJ"11fi :f 81fi i1.".ilrr",,:Lm,Xr"y#*FnTg,,,"* 3r*?:igl,T3?$a:R?:ps*"Hii?i;?;i-3o1yll,aiindaricomprex,opp ...RESPONDENTS Petition under Articre 226 0f the constitution-of rndia praying that in the circumstances stated in the affidavit filed therewitn, the High Court may be pleased to issue a writ of Mandamus or any other appropriate writ or order or direction decraring the show cause notice dated 14.11.202.r and adjudication order dated 25 'B '2024 passed by the 1'r Respondent for the tax period 201g-20 under Section 73 of the CGST and SGST Act as being a nullity and non_est in law on account of not having any signatures on them and arso contrary to Rure 142(.rA) of CGST Rules, 2017 for not issuing Form GST DRC_OlA. Petition under Section 't 5'r cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the bank attachment notice issued by the 1st Respondent for recovery of the disputed amounts for the tax period 2019-20 in Form GST DRC_.' 3 dated 1810112025 to the Sth Respondent under section 79(1)(c)of the GST Act, pending disposal of the Writ petition as othenarise the petitioner will be put to serye loss and hard ship. 1A NO: 1 oF 2025 IA NO: 20F 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 preased to grant stay of arr further proceedings pursuant to the impugned order dated 25.8.2024 and proceedings in Form GST DRC-07 in Ref.No.ZD36o8241029o4D dated 25.8.2024 passed by the lstRespondent for the tax period 2o1g_20, pending disposal of the writ petition as otherwise the petitioner wi, be put to severe loss and hardship. Counsel for the petitioner: SRt KARTHTK RAMANA PUTTAMREDDY Counsel for the Res pondents No'1 & 2: SRt T'-GHA-ITANYA KTRAN' AGP riiinEiEr'rrir'rc sRt swARooP ooRlLLA' --- , ; t e'=' il'ibvin'r'i il L rui p r-em e R Fo R srArE rAx counserf ortheRe:;pon."#JLIVSSfdPJ[Hu*?=J^['#1fu ,o Counsel for the Re';pondent No'4: Mr' DOMINIC FERNANDES' '-"'Jr. couusE(FoR cBlc Counsel for the ResPondent No'S: - 18 WRIT PETITION NO: 4987 oF 2025 Between: M/s. Raiesh Silk Ho-use', r 1076-1077, Ground l-loor' 002. ep Khi,,,?J,'l',I":fl ,'J?l"i;,lf 'Nff ii::5:I?:,1i3'3.1uf-?b'6 .,.PETITIONER AND 1. Assistant C('mmissioner (State Tax)' Lad Bazaar Circle' Charrninar Division' HYderabad ' 3'31:,?'-'ili'?Pi'13: !?i"ot:T 3$"ff.::l?)tkillX,i?if iJS'lt"lo'"""'"o 'o 3. Union of lndia, '()p by its Secretary' Ministry of Finance' Government of lndia' 3rd Floor, .t,,"u"n '"5p "e;iii;;' ij;;;;d M'ars' New Delhi-'l 10 001 ' 4. Central Board of lndirect Taxes and Customs' "*:'"3;];Y.YJ;3;|ot?i'"^' - ;f l;;;, Mii istry of Finance' New Delhi' rep' Dy rl ...RESPONDENTS Petitionunjer/\rticle226oftheConstitutionoflndiaprayingthatinthe circumstances st rted in the affidavit filed therewith' the High Court may be preased to issue a !! rit of Mandamus or any other appropriate writ or order or direction declarinr; the show cause notice dated 31 '1 '2024 and adludication order da|ed 3o.4.2o24 cassed by the ,tst Respondent for the tax period 2018-19 under Section 73 of the CGST and SGST Act as being a nullity and non-est in law on account of being barred by limitation under Section 73(2) of the GST Act' not having any signalures and also contrary to Rule 142(1A) of CGST F{ules' 2017' t9 lA NO: 1 oF 202s 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 preased to grant stay of arr further proceedings pursuant to the impugned order dated 30.4.2024 and proceedings in Form GST DRC_07 in 30.4.2024 passed by the 1't Respondent for disposal of the Writ petition as otherwise the p and hardship. Ref.No.2D3604240937975 dated the tax period 2018-19, pending etitioner will be put to severe loss Counsel for the petitioner: SRI KARTHTK RAMANA PUTTAMREDDY counsel for the Respondents No.1 & 2: sRr r. cHArrANyA KTRAN, AGp ."=",Xi'ot',?'ll',ll["*iB'.'=Xf E3?333fl'rHi* Counsel for the Respondent No.3: SRI G. VENKATESHVARLU, S.C. FOR CENTRAL GOVERNMENT Counsel for the Respondent No.4: Mr. DOMINIC FERNANDES, . Sr. COUNSEL FOR CB|C