M/S.Bengal Cold Rollers Private Limited vs. The Assistant Commissioner (St)

[ 3430 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD IUONDAY, THE THIRD DAY OF IVIARCH TWO THOUSAND AND TWENTY FIVE :PRESENT: THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NOs: 25079,23556, 27119, 27146, 27213,25080, 25081 , 25082, 25083, 25084, 25211, 25212, 252',19, 25920, 25997, 26935, 26936, 270M, 27051, 27 07 5, 27 080, 291 94, 28 1 96, 29200, 28225, 29229, 29259 AN D 28294 0 F 2024 W.P.No.25079 of 2024: Between: It//s. Bengal Cold Rollers Private Limited.,2-3-57712. lst Floor, Sree Sai Complex, lt/inister Road, Secunderabad Telangana - 500003 Rep. by its Director Mr.Saurabh Aganrual Petitioner AND 1. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle, Hyderabad. 2. The Assistant Commissioner (ST) (FAC), Basheerbagh-Nampally-1 Circle, Hyderabad. 3. The Assistant Commissioner (ST), Gowliguda-Osmangunj Circle, Hyderabad. 4. The Assistant Commissioner (ST), Aghapura Circle, Hyderabad. 5. The Joint Commissioner (ST), Abids Division, Hyderabad, Telangana. 6. The Commissioner of State Tax, Government rcf Telangana, Nampally, Hyderabad. 7. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 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 particularly one in the nature of a Writ of N/andamus or any other appropriate Writ or Order or Direction a) declaring the action of the 2nd Respondent in passing the impugned Order dated 19-6-2024, for the tax period April 2018 to l/arch2019, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Ad 2A1V, violation of principles of natural justice and set aside the same as null and void, Ll) direct return of the books of accounts, other records and the computers seized during the inspection. 1 lA NO: 1 oF 2024 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 including any recovery proceedings through coercive methods in pursuance oithe impugned Order passed by the 2rrd.res_pondent dated 19-6-2024 fbr the tax period 2018-19 (From April 2018 to [/arch, 2019), pending disposal of WP 25079 of 2024, on the file of the High Court. W.P.No of 2024 Between: M/s.Metromedi Health Technologies Private Limited, (Formerly known as [Vedrem Pharma Private Limited) Plot No.74, Pt Floor, Tanesha Nagar, lVanikonda, Hyderabad-500089. Represented by its Director Mr. Byra Janaki Chakravarthy. ...Petitioner AND 1. The Deputy Commissioner of State Tax (Enft), Enforcement Wing, O/o. The Commissioner of State Tax, Government of Telangana, Hyderabad. 2. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. ...Respondents Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Couft may be pleased to issue Writ, Order or direction particularly one in the nature of a Writ of [Vandamus or any other appropriate Writ or Order or Direction declaring the action of the 1St Respondent in passing the impugned Order dated 25-06-2024, for the tax period April 2020 to [t/arch 2021, as illegal, arbitrary. lie handed, without authority of law and jurisdiction, contrary to the provisions of the CGST Act 2017, violation of principles of naturaljustice and set aside the same as null and void. IA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court rnay be pleased to suspend the operation of the impugned Order dated.25-06-2024 for the tax period 2020-21 (From April 2020 to N/arch, 2021), pending disposal of WP.No.23556 of 2024, on the file of the High Court. 2 W.P.No.27119 ot 2024 Between: M/s. Value Health Technologies Private Limited, Plot No.74, HlG, 2nd Floor, Manikonda, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Punjagutta-ll Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat Building, Hyderabad. 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 51712024, for the tax period July 2021 to l/arch 2022, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. lA NO: 1 oF 2024 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 impugned Order dated 51712024 for the tax period 2021-22 (From July 2021 to March, 2022), pending disposal of WP 27119 of 2024, on the file of the High Court. W.P.No.27146 of 2024: Between: M/s. Value Health Technologies Private Limited, Plot No.74, HlG, 2nd Floor, lVanikonda, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND J 1. The Assistant Commissioner of State Tax, Punjagutta-ll Circle, Punjagutta Division, Hyderabad, Government of Telangana, Hyderabad. 2. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue. Secretariat building, Hyderabad. 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 5-7-2024, for the tax period July 2019 to March 2020, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. lA NO: 1 OF 2024 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 impugned Order dated 5-V-2024 for the tax period 2019-20 (From July 2019 to [/arch, 2020), pending disposal of WP 27146 of 2024, on the file of the High Court. Between: [t//s.Value Pharma Holistic Remedies Private Limited,, Plot No.26, D.NO.8-2- 248111712612, Nagarjuna Hills, Punjagutta, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant commissioner of State Tax,, Vengala Rao Nagar circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant commissioner of State Tax,, srinagar colony -1 circle, Punjagutta Division, Government of Telangana, Hyderabad. 3. The commissioner of state Tax,, Government of rerangana, Nampally Hyderabad. 4. The State of Telangana,, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents 4 W.P.No.27213 of 20241 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 5-7-2024, for the tax period April 2022 to March 2023, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated i,n the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the impugned Order dated 51712024 for the tax period 2022-23, pending disposal of WP 27213 of 2024, on the file of the High Court. W.P.No.25080 of 2024: Between: lV/s. ft/etromedi Health Technologies Private Limited, (Formerly known as Medrem Pharma Private Limited) Plot No.74, 1St Floor, Tanesha Nagar, lt/anikonda, Hyderabad-500089. Represented by its Director Mr, Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Veng;al Rao Nagar -ll Circle, Hyderabad, Government of Telangana, Hyderabad. 2. The Deputy Commissioner of State Tax (Enft), Enforcement Wing, O/o. T]"re Commissioner of State Tax, Government of Telangana, Hyderabad. 3. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 4. The Commissioner of State Tax, Government of Telangana, Nampally, Hyderabad. 5. The State of Telangana, Represented by its Secretary, Revenue, Secretariat Building, Hyderabad. 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 Writ of N/andamus or any other appropriate Writ or Order or Direction declaring the action of the l st Respondent in passing the impugned Order dated 41712024, for the tax period April 20'18 to March 2019, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of tl're CGST/ TGST Act 2017, violation of principles of natural justice and set aside tlre same as null and void. 5 IA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High C;ourt may be pleased to suspend the operation of the impugned Order dated 41V12024 for the tax period 2O1B-19 (From April 2018 to March,2019), pending dispo:sal of WP 25080 of 2024, on the file of the High Court. W.P.No.25081 of 2024: Between: tt//s Bengal Cold Rollers Private Limited, 2-3-57712, 1st Floor, Sree Sai Complex, tt/inister Road, Secunderabad Telangana - 500003 Rep. by its Director [/r. Saurabh Agarwal Petitioner AND 1. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle, Hyderabad. 2. The Assistant Commissioner (ST) (FAC), Basheerbagh-Nampally-1 Circle, Hyderabad. 3. The Assistant Commissioner (ST), Gowliguda-Osmangunj Circle, Hyderabad, 4. The Assistant Commissioner (ST), Aghapura Circle, Hyderabad. 5. The Joint Commissioner, (ST) Abids Division, Hyderabad, Telangana. 6. The Commissioner of State Tax, Government r:f Telangana, Nampally, Hyderabad 7. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 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 Writ, Order or direction particularly one in the nature of a Writ of l/andamus or any other appropriate Writ or Order or Direction a)declaring the action of the 2nd Respondent in passing the impugned Order dated 19-6-2024, for the tax period April 2021 to lVarch 2022, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of naturaljustice and set aside the same as null iand void, b)direct return of the books of accounts, other records and the computers seized during the inspection. lA NO: 1 oF 2024 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 including any recovery proceedings through coercive methods in pursuance of the impugned Order passed by the 2nd respondent dated 19-6- 2024 for the tax period 2021-22 (From April 2021 to tt/arch 2022), pending disposal of WP 25081 of 2024, on the file of the High Court. 6 W.P.No.25O82 ot 2024: Between: M/s. Metromedi Health Technologies Private Limited, (Formerly known as Medrem Pharma Private Limited) Plot No.74, Pt Floor, Tanesha Nagar, Manikonda, Hyderabad - 500089. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Vengal Rao Nagar - ll Circle, Hyderabad. Government of Telangana, Hyderabad. 2. The Deputy Commissioner of State Tax (Enft), Enforcement Wing, Oio. The Commissioner of State Tax, Government of Telangana, Hyderabad. 3. The Assistant Commissioner, State Tax, Rajendra Nagar- ll Circle, Saroor Nagar Division, Hyderabad. 4. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 5. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents Petition under Article 226 ol the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of N/andamus or any other appropriate Writ or Order or Direction declaring the action of the 1't Respondent in passing tlre impugned Order dated 05- 07- 2024, for the tax period April 2021 to March 2022, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void. lA NO: 1 OF 2024 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 impugned Order dated 05-07-2024 for the tax period 2021- 22 (From April 2021 to Nrlarch, 2022), pending disposal of WP 25082 of 2024, on the file of the High Court. W.P.No.25083 of 2024: Between: l\4/s. lt/etromedi Health Technologies Private Limited, (Formerly known as Medrem Pharma Private Limited) Plot No.74, 1't Floor, Tanesha Nagar, N/anikonda, Hyderabad-500089. Represented by its Director Mr. Byra Janaki chakravafthY' Petitioner AND 7 1. The Assistant Commissioner of State Tax, Vengal Rao Nagar -ll Circle, Hyderabad. Government of Telangana, Hyderabad. 2. The Deputy Connmissioner of State Tax (Enft),, Enforcenrent Wing, O/o. The Commissioner of State Tax, Government of Telangana, Hyderabad. 3. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Sarocrr Nagar Division, Hyderabad. 4. The Commissioner of State Tax,, Government of Telangana, Nampally Hyderabad. 5. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents IA NO: 1 OF 2024 Petition 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 the impugned Order dated 51712024 for the tax period 2020-21 (From April 2020 to March 2021), pending disposal of WP 25083 of 2024, on the file of the High Court. W.P.No.25084 ot 2024: Between: lVis. Bengal Cold Rollers Private Limited, 2-3-57712, 1st Floor, Sree Sai Complex, Minister Road, Secunderabad Telangana - 500003 Rep. by its Director [/r.Saurabh Agarual Petitioner AND 1. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle, Hyderabad. 2. The Assistant Commissioner, (ST) (FAC) Basheerbagh-Nampally-1 Circle, Hyderabad. 3. The Assistant Commissioner (ST), Gowliguda-Osmangunj Circle, Hyderabad. 4. The Assistant Commissioner (ST), Aghapura Circle, Hyderabad. 5. The Joint Commissioner, (ST), Abids Division, Hydenabad, Telangana. 6. The Commissioner of State Tax, Government of Telangana, Nampally, Hyderabad 7. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. Respondents 8 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 Wirt of [Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1't Respondent in passing the impugned Order dated 51712024, for the tax period April 2020 to March 2021, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of 3 the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void. 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 Writ, Order or direction particularly one in the nature of a Writ of Mandamus or any other appropriate Writ or Order or Direction a) declaring the action of the 2nd Respondent in passing the impugned Order dated 191612024, for the tax period April 2019 to March 2020, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void, b) direct return of the books of accounts, other records and the computers seized during the inspection. lA NO: 1 OF 2024 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 including any recovery proceedings through coercive methods in pursuance of the impugned Order passed by the 2nd respondent dated 19-6-2024 for the tax period 2019-2020 (From April 2019 to N/arch,2020), pending disposal of WP 25084 of 2024, on the file of the High Court. W.P.No.25211 ot 2024: Between: lVl/s. Bengal Cold Rollers Private Limited, 2-3-57712, 1st Floor, Sree Sai Complex, N/inister Road, Secunderabad Telangana 500003 Rep. by its Director Mr.Saurabh Aganrual Petitioner AND 1. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle, Hyderabad. 2. The Assistant Commissioner (ST) (FAC), Basheerbagh-Nampally-1 Circle, Hyderabad. 3. The Assistant Commissioner (ST), Gowliguda-Osmangunj Circle, Hyderabad. 4. The Assistant Commissioner (ST), Aghapura Circle, Hyderabad. 5. The Joint Commissioner, (ST)Abids Division, Hyderabad, Telangana. 6. The Commissioner of State Tax, Government of Telangana, Nampally, Hyderabad 7. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. Respondents 9 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 Writ, Order or direction particularly one in the nature of a Writ of Mandamus or any other appropriate Writ or Order or Direction (a)declaring the action of the 2nd Respondent in passing the impugned Order dated 191612024, for the tax period April 2O2O to N/arch 2021, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void, (b) direct return of the books of accounts, other records and the computers seized during the inspection. lA NO: 1 OF 2024 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 including any recovery proceedings through coercive methods in pursuance of the impugned Order passed by the 2nd respondent dated 191612024 for the tax period 2020-21 (From April 2020 to March 2021), pending disposal of WP 25211 of 2024, on the file of the High Court. W.P.No.25212 ot 2024: Between: lV/s. Metromedi Health, Technologies Private Lim[ted, (Formerly known as Medrem Pharma Private Limited) Plot No.74, 1st Floor, Tanesha Nagar, lManikonda, Hyderabad-500089. Represented by its Director lVr. Byra Janaki Chakravarthy Petitioner AND 1. The Assistant Commissioner of State Tax, Vengal Rao Nagar -ll Circle, Hyderabad. Government of Telangana, Hyderabad. 2. The Deputy Commissioner of State Tax (Enft), Enforcement Wing, O/o. The Commissioner of State Tax, Government of Telangana, Hyderabad. 3. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 4. The commissioner of state Tax, Government of Telangana, Nampally Hyderabad, 5. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents 10 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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1't Respondent in passing the impugned Order dated 51712024, for the tax period April 2019 to March 2020, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void. lA NO: 1 OF 2024 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 impugned Order dated 51V12024 for the tax period 2019-20 (From April 2019 to N/arch,2020), pending disposal of WP 25212 of 2024, on the file of the High Court. W.P.No.25218 ot 2024: Between: M/s, Metromedi Health Technologies Private Limited,, (Formerly known as Medrem Pharma Private Limited) Plot No.74, 1st Floor, Tanesha Nagar, lVanikonda, Hyderabad-500089. Represented by its Director N/r. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Vengal Rao Nagar -ll Circle, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 3. The Commissioner of State Tax,, Government of Telangana, Nampally Hyderabad 4. The State of Telangana,, Represented by its Secretary Revenue, Secretariat building, Hyderabad. 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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the lstRespondent in passing the impugned Order dated 51712024, for the tax period April 2022 to March 2023, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void. 11 lA NO: 1 oF 2024 Petition under section 151 CPC praying that in the circumt the affidavit filed in support of the petition, the High Court ma1 suspend the operation of the impugned Order dated 51712024 fa 2022- 23 (From April2022 to March, 2023), pending disposal of WF on the file of the High Coutt. tances stated in r be pleased to ,r the tax period ,25218 of 2024, W.P.No.25920 of 20?t Between: tt4/s. Bengal Cold Rollers Private Limited, 2-3-57'712, 1st Floor, Sree Sai Complex, tVinister Road, Secunderabad Telangana - 500003 Rep. by its Di rector lttlr. Sa urabh Agarwal Petitioner AND 1. The Assistant Commissioner (ST), Basheerbagh-Nannpally-1 Circle, Hyderabad. 2. The Assistant Commissioner (ST), (FAC) Basheerbagh-Nampally-1 Circle, Hyderabad. 3. The Assistant Commissioner (ST), Gowliguda-Osmangunj Circle, Hyderabad. 4. The Assistant Commissioner (ST),, Aghapura Circle, Hyderabad. 5. The Joint Commissioner, (ST), Abids Division, Hyderabad, Telangana. 6. The Commissioner of State Tax, Government of Telangana, Nampally, Hyderabad 7. The State of Telangana,, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. 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 Writ, Order or direction particularly one in the nature of a Writ of Mandamus or any other appropriate Writ or Order or Direction a) declaring the action of the 2nd Respondent in passing the impugned Order dated 191612024, for the tax period April 2022 to [/arch 2023, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Ar;t 2017, violation of principles of natural justice and set aside the same as null and void, b) direct return of the books of accounts, other records and the computers; seized during the inspection. 12 !A NO: 1 OF 2024 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 including any recovery proceedings through coercive methods in pursuance of the impugned Order passed by the 2nd respondent dated 191612024 for the tax period 2022-23 (From April 2022 to March 2023), pending disposal of WP 25920 of 2024, on the file of the High Court. W.P.No. 25997 of 2024: Between: M/s. Bengal Cold Rollers Private Limited, 2-3-57712, 1st Floor, Sree Sai Complex, Minister Road, Secunderabad Telangana - 500003 Rep. by its Director Mr.Saurabh Aganval Petitioner AND 1. The Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle, Hyderabad. 2. The Assistant Commissioner, (ST) (FAC) Basheerbagh-Nampally-1 Circle, Hyderabad. 3. The Assistant Commissioner (ST), Gowliguda-Osmangunj Circle, Hyderabad. 4. The Assistant Commissioner (ST), Aghapura Circle, Hyderabad. 5. The Joint Commissioner, (ST), Abids Division, Hyderabad, Telangana. 6. The Commissioner of State Tax, Government clf Telangana, Nampally, Hyderabad 7. The State of Telangana, Rep. by its Principal Secretary, Revenue (CT) Department, Telangana Secretariat, Hyderabad. Respondents Petition under Article 226 of the Constitution of llndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ, Order or direction particularly one in the nature of a Writ of lVandamus or any other appropriate Writ or Order or Direction a) declaring the action of the 2nd Respondent in passing the impugned Order dated 191612024, for the tax period April 2023 to December 2023, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void, b) direct return of the books of accounts, other records and the computers seized during the inspection. 13 lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in thc' circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings including any recovery proceedings through coercive methods in pursuance of the impugned Order passed by the 2nrd respondent dated 19-6-2024 for the tax period 2023-24 (upto December 2023) (From April 2023 to December 2023), pending disposal of WP 25997 of 2024, on the file of the High Court. W.P.No.26935 of 2024: Between: N//s. Value Health Technologies Private Limited, Plot No.74, HlG, 2nd Floor, l\/anikonda, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Punjagutta-ll Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. 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 Writ of Mandamus or any other appropriate V/rit or Order or Direction declaring the action of the 1't Respondent in passing the impugned Order dated 51712024, for the tax period July 2017 to March 2018, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. lA NO: 1 OF 2024 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 impugned Order dated 51712024 for the tax period 2017-18 (From July 2017 to March,2018), pending disposal of WP 26935 o'f 2024, on the file of the High Court. 14 W.P.No.26936 of 2024: Between: M/s. Value Health Technologies Private Limited., Plot No.74, HlG, 2nd Floor, Manikonda, Hyderabad. Represented by its Director Mr. Byra Janak.i Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Punjagutta-ll Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue (CT), Secretariat building, Hyderabad. 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 Wirt of N/andamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 5-7-2024, for the tax period July 2018 to fi/arch 2019, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. Petition under Section 151 CPC praying that in ther circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the impugned Order dated 5-7-2024 for the tax period 2018-19 (From July 2018 to lVarch,2019), pending disposal of WP 26936 of 2024, on the file of the High Cour1. Between: tt//s. Venkart E-Com Private Limited, Suite-101, Plot No. HIG-74, HUDA Colony, Taneesha Nagar, Pokalwada, Manikonda, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 15 lA NO: 1 OF 2024 W.P.No.27044 of 2024'. 1. The Assistant Commissioner of State Tax, Khairatabad- Somajiguda-ll Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Deputy Commissioner of State Tax-lll, Enforcemerrt Wing-|, Oio. The Commissioner of State Tax, Government of Telangana, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue (C.T.), Secretariat building, Hyderabad. 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 Writ of ltlandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 4-7-2024, for the tax period July 2018 to March 2019, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void. lA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circrurnstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the impugned Order dated 4-'7-2024 for the tax period 2018-19 (From April 2018 to March,2019), pending disposal of WP 27044of 2024, on the file of the High Cour1. W.P.No.27051 of 2024: Between: M/s. Venkart E- Com Private Limited, Suite- 101, Plot No. HIG- 74, HUDA Colony, Taneesha Nagar, Pokalwada, Manikonda, Hyderabad. Represented by its Director lVr. Byra Janaki Chakravarthy Petitioner AND 1. The Assistant Commissioner of State Tax, Khairatabad- Somajiguda- ll Circle, Pu njag utta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Deputy Commissioner of State Tax- lll, Enforcement Wing- l, O/o. The Commissioner of State Tax, Government of Telangana, Hyderabad. 3. The commissioner of State Tax, Government of relangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents 16 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1"t Respondent in passing the impugned Order dated 04-07-2024, tor the tax period July 2017 to fi/arch 2018, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void. IA NO: 1 OF 2024 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 impugned Order dated 04-07-2024 for the tax period 2017- 18 (From July 2017 to March , 2018), pending disporsal of WP 27051 of 2024, on the file of the High Court. W.P.No.27075 of 2024: Between: ivl/s. Value Health Technologies Private Limited, Plot No.74, HlG, 2' Floor, Manikonda, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Punjagutta-ll Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant Commissioner, State Tax, Rajendra Nagar-ll Circle, Saroor Nagar Division, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 5-7-2024, for the tax period July 2020 to March 2021, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. t7 lA NO: 1 oF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court rray be pleased to suspend the operation of the impugned Order dated 5-7-2024 for the tax period 2O2O-21 (From July 2O2O to March, 2021), pending disposal of WP 27075 of 2024, on the file of the High Court. W.P.No.27080 of 2024: Between: Ir//s.Venkart E-Com Private Limited., Suite-101, Plot No. HIG-74, HUDA Colony, Taneesha Nagar, Pokalwada, l/anikonda, Hydenabad. Represented by its Director tt/r. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Khairatabad- Somajiguda-ll Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Deputy Cummissioner of State Tax-lll, Enfor,cement Wing-l, O/o. The Commissioner of State Tax, Government of Telangana, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. 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 Wirt of [t/andamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 5-7-2024, for the tax period July 2019 to lMarch 2020, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice and set aside the same as null and void. lA NO: 1 OF 2024 Petition 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 the impugned Order dated 5-7-2024 for the tax period 2019-20 (From April 2019 to March,2020), pending disposal of WP 27080 of 2024, on the file of the High Court. 18 Between: M/s. Value Pharma Holistic Re 248111712612, Nagarjuna Hills; Director Mr. Byra Janaki Chakrr W.P.No.28194 of 2O24: medies Private Limited, Plot No. 26, D.No. 8-2- ; Punjagutta, Hyderabad. Represented by its avarthy. Petitioner , AND 1. The Assistant Commissioner of State Tax, Vengala Rao Nagar Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant Commissioner of State Tax, Srinagar Colony - 1 Circle, Punjagutta Division, Government of Telangana, Hyderabad. 3. The Commissioner of State, Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents Petition under Arlicle 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 Writ of Mandamus or any other appropriate \A/rit or Order or Direction declaring the action of the l st Respondent in passing the innpugned Order dated 05- 07- 2024, for the tax period April 2021 to [March 2022, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. lA NO: 1 OF 2024 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 impugned Order dated 05- 07- 2024 for the tax period 2021- 22, pending disposal of the Writ Petition, as othenruise, the Petitioner will be put to irreparable loss and hardship., Pending disposal of WP 28194 of 2024, on the file of the High Court. WRIT PETITION NO: 28196 OF 2024 Between: M/s.Value Vision Opticals Private Limited, Plot No.74, HlG, [/anikonda, Beside Draem Vally Villas, Taneesha Nagar, Manikonda, Hyderabad. Represented by its Director N/r. Ravanam Naga Siva Prasanna Kumar. AND 19 Petitioner 1. The Assistant Commissioner of State Tax, Punjagutta -X Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 3. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondent 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 Wirt of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 31712024, for the tax period April 2020 to lVlarch 2021, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void, and pass lA NO: 1 OF 2024 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 impugned Order dated 31712A24 fon the tax period 2020-21 (From April 2020 to lVlarch, 2021), as otherwise, the Petitioner will be put to irreparable loss and hardship., Pending disposal of WP 28196 o1' 2024, on the file of the High Court WRIT PETITION NO: 28200 OF 2024 Between: lV/s.Value Vision Opticals Private Limited, Plot No.74, HlG, [/anikonda, Beside Draem Vally Villas, Taneesha Nagar, Manikonda, Hyderabad. Represented by its Director Mr. Ravanam Naga Siva Prasanna Kumar. Petitioner AND 1. The Assistant Commissioner of State Tax, PunjaEutta -l Circle, Punjagutta Hyderabad. Government of Telangana, Hyderabad. 2. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 3. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents 20 lA NO: 1 OF 2024 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 impugned Order dated 3-7-2024 for the tax period 2021-22 (From April2021 to Nr'larch, 2022), , as othenrrrise, the Petitioner will be put to irreparable loss and hardship., Pending disposal of WP 28200 of 2024, on the file of the High Court. Between: tV/s.Value Pharma Holistic Remedies Private Limited, Plot No.26, D.No.8-2- 248111712612, Nagarjuna Hills, Punjagutta, Hyderabad, Represented by its Director IVr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Verrgala Rao Nagar Circle, Punjagutta Division, Hyderabad. Government of Teliangana, Hyderabad. 2. The Assistant Commissioner of State Tax, Srinagar Colony -1 Circle, Punjagutta Division, Government of Telangana, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue(CT),Secreta riat bu ild i ng, Hyderabad. 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 Writ of lt/andamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the irnpugned Order dated 4-7- 2024, forthe tax period July 2017 to March2018, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void, 2l 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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 3-7- 2024, for the tax period April2021 to March 2022, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. WRIT PETITION NO: 28225 OF 2024 lA NO: 1 oF 2024 Petition under Section 151 CPC praying that in the circr-rmstances stated in the affidavit filed in support of the petition, the High Court nnay be pleased to suspend the operation of the impugned Order dated 4-7'-2024 for the tax period 2017-18 (From July 2017 to March,2018), as otherwise, thre Petitioner will be put to irreparable loss and hardship., Pending disposal of WP 28?-25 of 2024, on the file of the High Court. WRIT PETITION NO: 28228 OF 2024 Between: M/s.Value Pharma Holistic Remedies Private Limited,, Plot No.26, D.NO.8-2- 248111712612, Nagarjuna Hills, Punjagutta, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax,, Vengala Rao Nagar Circle, Punjagutta Division, Hyderabad. Government of Telangana, Hyderabad. 2. The Assistant Commissioner of State Tax,, Srinagar Colony -1 Circle, Punjagutta Division, Government of Telangana, Hyderabad. 3. The Assistant Commissioner of Central Tax,, Ameerpet GST Division, Plot No. 140, Srinagar Colony, Hyderabad. 4. The Commissioner of State Tax,, Government of Telangana, Nampally Hyderabad. 5. The State of Telangana,, Represented by its Secretary Revenue, Secretariat building, Hyderabad. Respondents lA NO: 1 OF 2024 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 impugned Order dated 5-7-2024 for the tax period 2018-19, as othenruise" the Petitioner will be put to irreparable loss and hardship., Pending disposal of WP 28228 of 2024, on the file of the High Court. 22 Petition under Article 226 o'f the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of N/andamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 51712024, for the tax period April 2018 to March 2019, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. WRIT PETITION O:28259 OF 2024 Between: 1. The Assistant Commissioner of State Tax, Vengala Rao Nagar Circle, Punjagutta Division, Hyderabad. Government of Teliangana, Hyderabad. 2. The Assistant Commissioner of State Tax, Srinagar Colony -1 Circle, Punjagutta Division, Government of Telangana, Hyderabad. 3. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad. 4. The State of Telangana, Represented by its Secretary Revenue, Secretariat building, Hyderabad 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 issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1st Respondent in passing the impugned Order dated 5-7- 2024, forthe tax period April 2020 to March 2021, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justice, hopelessly time barred and set aside the same as null and void. lA NO: 1 OF 2024 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 impugned Order dated 5-7-2024 for the tax period 2020-21, pending disposal of the Writ Petition, as othenryise, the Petitioner will be put to irreparable loss and hardship, Pending disposal of WP 28259 of 2024, on the file of the High Court. WRIT PETITION NO: 28284 OF 2024 Between: M/s.Value Vision Opticals Private Limited,, Plot No.74, HlG, [t/anikonda, Beside Draem Vally Villas, Taneesha Nagar, [t/anikonda, Hyderabad. Represented by its Director Mr. Ravanam Naga Siva Prasanna Kumar AND 23 Petitioner M/s.Value Pharma Holistic Remedies Private Limited, Plot No.26, D.NO.8-2- 248111712612, Nagarjuna Hills, Punjagutta, Hyderabad. Represented by its Director Mr. Byra Janaki Chakravarthy. Petitioner AND 1. The Assistant Commissioner of State Tax, Punjagutta -l Circle, Punjagutta Division, Hyderabad, Government of Telangana, Hyderabad. 2. The Commissioner of State Tax, Government of Telangana, Nampally Hyderabad, 3. The State of Telangana,, Represented by its Secretary Revenue, Secretariat building, Hyderabad Respondents Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Coutl may be pleased to issue Wirt of [t/andamus or any other appropriate Writ or Order or Direction declaring the action of the 1 st Respondent in passing the impugned Order dated 31712024, for the tax period April 2018 to March 2019, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the CGST/ TGST Act 2017, violation of principles of natural justrce, hopelessly tirne barred and set aside the same as null and void lA NO: 1 OF 2024 Petition underSection 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 impugned Order dated 31712024 for the tax period 2018 - 19 (From April 2018 to N/arch, 2019), as othenrvise, the Petitioner will be put to irreparable loss and hardship., Pending disposal of WP 28284 of 2024, on the file of the High Court. These petitions coming on for hearing, upon perusing the Petitions and the affidavits filed in support thereof and the order of the High Court dated: 05.09,2024, 24.09.2024, 03.10.2024, 14.10.2024, 24,10.2024 and 05.12.2024 made herein and upon hearing the arguments of SRl. V, SIDDHARTH REDDY Advocate for the Petitioner in all W.Ps., and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax for the Respondents in all W,Ps,, the Court made the following. ORDER: Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appearing for the respondents prays for and granted three weeks time to file counter. Replyirejoinder, if any, may be filed within two weeks therefrom. List on 07.04.2025. lnterim relief granted, if any, shall remain in operation till the next date of hearing. Sd,.IVIOHD. IS \ //TRUE COPY/ ASSISTANT REG 24 SECTION OFFICER lo, 1. One CC to SRl. V. SIDDHARTH REDDY, Advocate [OPUC]. 2. Two CCs to SRl. SWAROOP OORILLA, Special GP, High Court for the State of Telangana at Hyderabad (OUT). 3. Two spare copies 25 HIGH COURT HACJ & RYJ DATED:0 310312025 LIST ON 07.04.2025