M/S.Kiran Mechanical Industries Limited vs. The State Of Telangana

'*Rr {i [ 3446 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF MARCH TWO THOUSAND AND TWENry FIVE PRESENT THE HONOURABLE THE ACTING CHTEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WBIT PETITION Nos: 6768.7507, 7531. 7680. 7681 AND 7689 0F 2025 WRIT PETIT]ON NO:6768 0F 2025: Between: r n M/s Jai Durga. Bhavani Packaging, Having it office at 3l1l1l2tA, Lingojiuda, Saroorna.ga}, Hyderabad, Telangana 500035 Rep by it Sole propri6t6r Sri 9Ji!!vas Kuyya, S/o. K. Ram Das, aged 52 years, 6cc: Business, R/o.2-3- 72011 lA, Govind nagar, Amberpet, Hyderabad-500013. ...PETITIONER AND 1. The State of Telangana, Through Principal Secretary to Govemment Revenue Department Commercial Tax Hyderabad Telangana' 2. Tle Assistant Commissione(ST), Vidyanagar Circle, Secunderabad Division grH Mayur Kushat Complex, riea'i e uritounEry, Auios, Hyderabad - 500 Ooi ...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, order or direction more particularly one in the nature of Mandamus, declaring the action of the respondents in issuing the show cause notice bearing reference No. 2D3605240848622 dated 3.1 .05.2024 as well as the subsequent Proceeding bearing reference No. AD360524051304C dated 16.08.2024 as illegal, arbitrary, contrary to the CGST Act, 2017 and principles of natural justice and consequently set aside the same and direct the 2nd respondent to give an opportunity to the petitioner to be heard. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated iri the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings including recovery proceedings pursuant to the order bearing reference no. AD360524051304C dated 16.08.2024 issued by the 2nd respondent pending disposal of the above writ petition. Counsel for the Petitioner: SRI TARUN MADATHANAPALLY Counsel for the Respondents: SRI T. CHAITANYA KIRAN, ASST. GP REP. FOR SRI SWAROOP OORILLA, SPL GP for State Tax WRIT PETITION NO: 7507 OF 2025: Between: M/s. Bhargav lvledical Hall, O/o. 6-3-66618,1211, Laxmi Plaza, Opp. Meena Bakery, Panjagutta, Telangana, Rep. by its Proprietor, Sri N. Venkateshwar Rao, S/o. late N.Somaiah, Aged about 47 years, Occ. Business, Rl/o. H.No.8- 3-169/23, H.F Nagar, Borabanda, Hyderabad, Telangana I ...PETITIONER AND 'l . The Assistant Commissioner (ST), Kairthabad-Somajiguda-2 Circle, Panjagutta Division, Hyderabad, Telangana. 2. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 3. The Central Board of lndirect Taxes and Customs, Rep. by its Chairman, Ministry of Finance, Department of Revenue, North Block, Cehtral Secretariat, New Delhi 100 001 . 4. The Bank Manager, HDFC Bank Ltd., Panjagutta Branch, No 6/3i6gB/A, Pawani Plaza, Hyderabad, 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 more particularly one in the nature of Writ of Mandamus declaring the impugned Show Cause Notices along with summary of Show Cause Notices in Form DRC-O1 vide Ref.No.ZD36i 121005590 dt. 12.11.2021 and impugned order dated 28.08.2024 along with proceedings in Form GST DRC-07 vide Ref. No. 2D360824126294A dated 28.08.2024, passed by the 1 St Respondent for the tax period 2019-20 without having any signature as ,illegal, arbitrary, apart from violative of Article 1a, 19(1Xg) and 265 of the Constitution of lndia, 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 bank attachment notice issued in Form GST DRC-13 dated l I I I I I f,. :+ 15.02.2025 under section 79(1XC) of GST Act, by the 1St respondent to the 4th respondent and also direct the 4th respondent to de-freeze the bank account of the petitioner, pending disposal of the writ petition. !A 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 all further proceedings pursuant to the impugned order dated 28.08.2024 along with proceedings in Form cST DRC-07 vide Ref. No. 20360824126294A dated 28.08.2024, passed by the 1st Respondent for the tax period 20'19-20, pending disposal of the Writ Petition. Counsel for the Petitioner: SRI KOHIR BHASKAR REDDY Counsel forthe Respondent No.1 & 2: SRI T. CHAITANYA KIRAN, ASST. cP REP. FOR SRI SWAROOP OORILLA, SPL GP for State Tax Counsel for the Respondent No.3: M/s. DOMINIC FERNANDES Counsel for the Respondent No.4: - - - - WRIT PETITION NO:7531 OF 2025i Between: M/s. Oswal Cables Private Limited, rep. by its Manager, Mr. Virendra Kumar Tiwari, Plot No. 5, Survey No. 22819 lndustrial Park, Kucharam, Medak, Telangana-502 336. ...PETITIONER AND 1. State Tax Officer-lll, O/o Joint Commissioner (State Tax), Punjagutta Division, Hyderabad. 2. State of Telangana, rep. by its Chief Secretary, and Special Chief Secretary to Govemment (FAC), State Tax Department, Secretariat, Hyderabad. 3. Union of lndia, rep. by its Secretary, Ministry of Finance, Govemment of lndia, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-1 10 001 . 4. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). ...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 of Mandamus or any other appropriate writ or order or direction declaring the show cause notice along with Form DRC-O1 dated 27.11.2024 and adjudication order along with Form DRC_07 dated 1o.02.202s q1g9o ov the 1st Respondent for the taiperiod ioio-zt under section 73 of the CGST and sGST Act as.being a nuility L"i-."*"s in raw on account of not having any signatures on them in ^atso tontrarvi. irru M2(1A)of .GST Rures, 2017 for not issuing Form GST OnC_OtA. petition under -Se_c]io1 151.CpC praying that in the circumstances stated in the affidavit fired in support of the p"iition, in" uign court ;al LJ"iurr"o to grant stay of aI further proc_eedings pursuant to the impugned order dated 10-2-2025 and proceedings in Form esi ond-oz in Ref No zD 360225023234U dated 1002'2025 oasse$..!y the rSt Responoent for the tax period 2020-21 , pending disposar of the wrii petition ar oinen ise ttre petiiionJirriri ul prt to . severe loss and hardship. counser for the petitioner: sRr KARTHTK RAMANA purrAMREDD' Counsel forthe Respondent No.1 & 2: SRI T. CHAITANYA KIRAN, ASST. cp sPEi Jf[ :s,:?y*xoo P oo R, L LA, t' ?Counselforthe Rdspondent No.3: SRIGADI PRAVEEN KUMAR, DY. SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: M/s. DOMINIC FERNANDEZ lA NO: 1 OF 2025 WRIT PETITION NO: 7680 0F 2025: Between: AND M/s. Kiran Mechanical lnrtustries. Limited, rep. by. its Authorised_S iqnatorv Sri M.Devindra, ptot No.31 tmperiat Art" i.'id,i5tn",. r_i"olrsrrc Indusrries park, Buchinetty, Zaheerabad, Srhgr;ddy'6i;i. i;j;E;;. ...PETITIONER 1. The State of Telanoana. lgp bythe principal Secretary, Revenue (CT) Department, Secre"tariai, trvoL'rjuij,'iilI"d; 2. The Deputy Commissioner (STXSTU), Sangareddy, Nizamabad Division. ...RESPONDENTS Petition under Article 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit trlo inere*itn, the High court may be pleased to issue a writ, or order o,. oir..tion p"'rti.rtarry one in the nature oiwrit of Mandamus decrarino rhe action of *re zno responoent in issuing the undated Attachment to Show cJr.e.r.to1lc" ii r"r"rl1ni ,if"u,ong with Form GST DRC 01 dated 12r1112021 wirhout signatures "i*,". ,nr.-rr"rrri, o,gir"tty or erectronicary as 1t -{.\ mandated under the CGST Act, 2017 and the Rules for the year 2019-20 and in passing the impugned (i) Attachment to GST Form DRC 07 dated 24rcAt2o24 (signed) imposing tax with penalty amounting to Rs.3,54,308/- along with pummgry. of the Order in Form cST DRC-07 daled 24lOBl2OZ4 (unsigned), (ii; impugned Attachment to GST Form DRC 07 dated 24lo\t2o24 (signeofimposiig tax of Rs.57,'1 7,559/- along with Summary of the Order in Form CSt OhC-OZ dated 2410812024 (unsigned) and (iii) impugned Attachment to GST Form DRc 07 dated 30/08/2024 imposing tax of Rs.29,99,481/- along with Summary of the order in Form GST DRC-07 dated 30/08/2024 both without signatures either manually, d.igitally or electronically as indicated above as mandated under the CGST Act, 2017 and the Rules for the year 2o1g-20 as being void, illegal, without jurisdiction, without authority of law apart from violative of Articles 14 and 1 9 of the Constitution of lndia and consequenfly set aside the same. lA NO: 1 OF 2025 Petition under Section 1s1 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 dated 1211112021 without signatures either manually, digitally or electronically as - .;nandated under the GGST Act, 2017 and the Rules for the year 2019-20 and in " irassing the impugried (i) Attachment to GST Form DRC 0z dated 24to\l2o24 (signed) imposing tax with penalty amounting to Rs.3,54,308/- along with Summary of the Order in Form GST DRC-07 dated 24108t2024 (unsigneO;, (it) impugned Attachment to GST Form DRC 07 dated 24to\t2o24 (signed) imposing tax of Rs.57,17,559/- along with Summary of the Order in Form'GST DRC_07 daled 2410812o24 (unsigned) and (iii) impugned Attachment to GST Form DRC 07 d-aled 3010812024 imposing tax of Rs.29,99,481/- along with Summary of the order in Form GST DRc-07 dated 30/08i2024both without signatures either manually, digitally or electronically as mandated under the CGST Act, 2017 and the Rules for the year 2018-19. Counsel for the Petitioner: SRI B. KRISHNA REDDY Counsel for the Respondents: SRI T. CHAITANYA KIRAN, ASST. cp REp. FOR SRI SWAROOP OORILLA, SPL GP for Srate Tax WRIT PETITION NO: 7681 0F 2025: Between: M/s. Rki Builders Private Limited & DS MAX pROpERTtES PR|VATE LIMITED LY Rgp by Author2ed Signatory M Santosh Kumar Registered Office .at .No.157, Prajay Water Fiont, Shamirpet Gnom Valle/ Road, Secunderabad, Hyderabad, Telangana, 500077. ...PETITIONER AND 1. The Assistant commissioner (sr), Division -Markajgiri, circre - Keesara- 2, Hyderabad -500001. 2. State of Telangana, Through principal Secretary to Government, Revenue uepartment (Commercial Tax), Hyderabad, Telangana. ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stateci in the affidavit filed therewith, the High'cJurt may oe pleased to issue a writ, order, or direction more particularly onJ in the nature of a writ of Mandamus Declaring the unsigned impugned show cause notice dated 2910412024 vide Ref no. 2D360s240s72331 and the corresponding unsigned demand order dated 3oto8l2o24 vide Ref no. ZD36o12414osit1 paiseo uy tne Respondent No.1 under Section 73 of the central Goods and Services tainct, 2017 for the Financial Year 2019-2020, demanding an amount of sGST Rs. 3,01,07,965/, CGST Rs 3,01,07,965/- and |GST Rs 53,40,219l_ under the provisions of GGST/TGSI Act, 2017 as being void, arbitrary, iilegar, without jurisdiction and without authority of law apart from being violativJ of Artictes 14,19(1)(g) and 265 of the constitution of lndia, and to consequentry set aside /:,ly,u:ti1n taken pursuant thereto and pass such further or othei orde(s) as this ' Honble court may'deem fit and proper in the circumstances of the case.'(ii) and violative of articles t+, i9(1xg), 21 and 265 of the constitution of rndia. 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 siay of .operation of impugned unsigned Summary order in DRb-07' dt 30.08.2024 vide Ref no. zD36o\z414o82r 1 issued by the Respondent No. 1 for the tax period 2019-20 under cGST/TGST Acts, 201 7 pending disposal of the above writ Petition, as otherwise, the Petitioner will be put to sevJre loss and hardship. Counsel for the Petitioner: SRI G.R.S. AKHILESWAR counsel for the Respondents: sRr r. cHArrANyA KTRAN, ASST. Gp REp. FoR SRI SWAROOP OOR|LLA, SpL Gp for State Tax WRIT PETITION NO: 7689 OF 2025: Between: M/s.Kiran Mechanicar rndustries.Limiteg, lep by its Authorised signatory Sri Y ?S,y!flrrrP.tot No.31, lmperiat Auto tndulrrie! r_i0., rsrri lnorJtri". E"*, Eucnrne y, Zaheerabad, Sangareddy Dist. Telangana ...PETITIONER :jI . AND The State of Telangana, rep.by the Principal Secretary, Revenue (CT) Department, Secretariat, Hyderabad, Telangana The Deputy Commissioner (STXSTU), Sangareddy, Nizamabad Division ...RESPONDENTS Petition under Article 226 ot the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be oleased 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 12.11.2021 and in passing the impugned Attachment to GST Form DRC 07 dated 30.04.2024 along with Summary of the Order in Form GST DRC-07 dated 30.04.2024 both without signatures either manually, digitally or electronically as mandated under the GGST Act, 2017 and the Rules for the year 201 8-1 I 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. q' '.j tA No:1O F 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. orant stay of all further proceedings pursuant to issuing the undated Attachment Io Show Cause Notice in Form DRC 01 along with Form GST DRC 01 dated 12.11.2021 and in passing the impugned Attachment to GST Form DRC 07 dated 30.04.2024 along with Summary of the Order in Form GST DRC-07 dated 30.04.2024 both without signatures either manually, digitally or electronically as mandated under the CGST Act, 20'17 and the Rules for the year 2018-19' Counsel for the Petitioner: SRI B. KRISHNA REDDY Counsel for the Respondents: SRI T. CHAITANYA KIRAN, ASST. GP REP. FOR SRI SWAROOP OORILLA, SPL GP for StAtE TAX