Cause title — parties, addresses and appearances
[ 3446 I
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
TUESDAY, THE FOURTH DAY OF MARCH
TWO THOUSAND AND TWENry FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PETITION NO: 5365 OF 2025
Bet^reen:
M/5. BSR and Co, Plot No.37, Beside H.No.5-5-1328, lndiranagar, Vanasthalipuram,
Hyderabad-70, Rep.by its Proprietor, Mr. Bokka Shanthan Reddy aged about 34
years.
.,...PETtTrONER
AND
1. The Deputy Commissioner (ST), Enforcement Wing, HOD, Hyderabad,
Telangana.
2. The Deputy State Tax Officer, Vanasthalipuram-ll, Saroornagar Division,
Hyderabad, Telangana.
3. The Assistant Commissioner (ST), Vanaslhalipuram-ll, Saroornagar,
Hyderabad, Telangana.
4. The Branch l/anager, Karur Vysya Bank, Ground Floor, Saketh Plaza, Block
No.5, Prasanth Nagar, Vanasthalipuram, Hyderabad-
5. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT)
Department, Telangana Secretariat, Hyderabad.
6. The Union of lndia, Rep. by its Secretary, Mlnistry of Finance, North Block,
New Delhi - 110 001.
lndirect Taxes and Customs, Rep by its Chairman,
epartment of Revenue, North Block, Central Secretariat,
7
The Central Board of
Miiristry of Finance, D
N$w Delhi - 100 001
Pdtition Under Article 226 of the Constitution of lndia
t-
circumst{nces stated in the affidavit filed therewith, the H
pleased [o issue Writ of [Vlandamus or any other appropriat
.....RESPONDENTS
praying that in the
iigrr court may be
e Writ or Order or
Direction declaring the action of the l st Respondent in passing the Orders, dated
29.04.2024 and 30.O4.2024, the Summary of the Orders in Form GST DRC-07,
dated 29.04.2024 and 30 04.2024 and attachments to DRC-07, dated Nil passed
by lhe 1 Respondent, levying CGST/SGST under Section 71)(10) of the IGST
CGST/SGST Acts, 20 17, for the tax period 2018-19, without evep issuilg Form
GST DRC-01A as conlemplated under Rule 142(1A) of the Rules 20'17, without
signature of the officef concerned in the Notice dated 11 .02.2022 and Orders
dated 29 04.,2024 and i)0.04.2024 and Summary of the Orders in Form GST
DRC-07 daled 29.04.2024 and 30.04.2024 by the '1st Respondent, an( without
DIN and not even grqnting an opportunity of personal hearing to the Pertitioner, as
arbitrary, contrary to the provisions of the CGST/SGST Acts, 2017. and gontrary
to the Article 14 19 (2) (g) 21 and 265 of Constitution af lndia and consequently
set-aside the Orders of the 1St Respondent dated 29.04.2024 and 30.04.2024 tor
lhe tax period 2018-19 by passing two Orders by the same officqr is not valid in
the eye gf law. to sp{-as;ide both the Orders as illegal, null and void.
t.A.NO
o
25
Petitign Under Section 151 CPC praying that in the circurnstances stated in
the affidavit filed in support of the petition, the High Court may be pleased to
suspend the operation -of Garnishee notice dated 20/1212024 in Form rGST DRC-
13 lssued as per $ection 79 (1) (c) of the CGST/SGST Acts, 2A17 6y the 3rd
Respondent to 4th flespondent pgnding disposal of the a$ove writ petition, as
glherwiQe the Petitioner will be put to severe loss and hardship.
|.A.NO.2 0F 2025
Petition Under Serctron 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 Orders, daled 29.04.2024 & 30.04.2024 Summary
of the Orders in Forn'r GST DRC-07, daled 29 04.2024 & 30.04.2024 and
attachments to DRC-07', dated -Nil passed by the 1st Respondent, Jor the tax
period 2018-19 and also demand notice dated 17t01t2025 issued lry the 3rd
Respondent under the CGST/SGST Acts, 2017, pending disposal of the above
writ petition, as otherwise, the Petitioner will be put to severe loss and hardship.
t
Counsel for the Petitioner : SRI SHAIK JEELANI BASHA
Counsel for the Respondent Nos.1 to 3 & 5 : SRI SWAROOP OORILLA,
SPECIAL GOVT PLEADER FOR STATE TAX
Counsel for the Respondent No.4 : -
Counse! for the Respondent No.S : G.P FOR REVENUE
Cqunsgl fo( thP Rqspondent No.6 : SRI GADI PRAVEEN KUMAR, DEPUTY
SOLICITOR GENERAL OF INDIA
Cqunsel for fhe Respondent No.7 : SRI DOMINIC FERNANDES
The Court made the following ORDER
7 THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.5365 of 2025 ORDER (Per ihe Hon'ble the Acting Chief Justtce SujoA poul)i Sri Slhaik Jeelani Basha, learned counsel appe,aring for the petitioner, and Sri Swaroop Oorilla, learned Special rGovernment Pleader for Sltate Tax, for respondent Nos. 1 to 3i and 5i.
2.With. r:he consent, finally heard.
3.During the course of hearing, lea_rnerl couirsel for the parties fairl1' submit that the impugned shoiv cause notice and the order ar,e unsigned documents and therefore, in the light of the recent common order passed by this Court in W P.No.21101 of 2024 ancl batch, dated 28.02.2025, the sarne may be set aside.
4.Accor<lingly, the impugned show cause notice and the order are set aside. The consequential bank attactrment shall also stand revoked. Liberty is reserved to the respondents to issue fresh s.how cause notice/order in accordance with law and, I I
2 for undertaking this exercise afresh, the limitation will not be a hurdle for the respondents.
5.The Writ Petition is disposed of without expressing any opinion on the merits of the case. No costs. Interlocutory applications, if any pending, shall also stand closed. s D/-K 3[ErEA[+HIS|S|IXI ///' ECTION OFFICER to ',. ,n. Deputy Commissioner (ST)' Enforcement Wing' HoD' Hyderabad' Telangana'
2.The Deputy State Tax Officer' Vanasthalipuram-ll' Saroornagar Division' , ?;!i::;"?;.I"JTHil3.,".er (Sr), va nastharipu ram-r r, sa roornagar, , ?il:t?i#i lr"ill33l'*"'r Vvsva Bank',Ground Froor' saketh Praza' Brock - N;::'P;,nt' N'g;i' Gnastiraiipuram' Hvderabad'
6.The Princip"r s""'"t?'vlfi#il;'6itbeIartment' relansana secretartat' r tlt'.:::::ru:ni#:iiiffi:ffini't'v or Finance' North Brock' New Derhi- 110 001. _-r ^, r^.ri.6^+ Taycs and Customs, Ministry of 't1;I,:e1'#l:^i,"J;ii'?:J:fl ":ii:?tlifi:3:ffi ;","i'i'iii'i'NLwDerhi , ilo"oCo3'l a G P FoR REVENUE' Hish court for the state of relansana at Hvderabad (OUT)
9.One CQ to SRI SHAIK JEELANI BASHA' Advocate IOPUCI 'ro.oRe co to sRl t*1il6b-ttijhiirn' specrnl Gow PLEADER FoR ,,,Ai:tAt.ttfr tJiffi ko^r#"tlKUN/rAR'DEPurYSo'Tc*QRGENERAL OT INOIR (QPUC) 12.One QQ to Stsl DOMINIC FERNANDES' Advocate (OPUq) 'l3.Two GD Copies SA BS
, HIGH COURT DATED:0410312025 ORDER WP.No.5365 of 2025 DISPOSING OF THE UIT.P WITHOUT COSTS. ii --'----:-... S;:nf ( .t':i -:: .,/ ;/' 2025 \ 4 0 t I' DF r€C // /,4 ,4 /p-s ,o 4- l1 *
