M/S. Vibrant Automobiles INDIA PVT. LTD. vs. Assistant Commissioner (St)

WP/8962/2025HC TelanganaGSTCNR HBHC01017913202524 April 2025Bench: SUJOY PAUL,RENUKA YARA5 pages

For Respondent: SRI SWAROOP OORILLA Special Govt, Pleader for State 'f;rx

AI SummaryRemanded

Facts

The petitioner, M/s. Vibrant Automobiles India Pvt. Ltd., filed a writ petition challenging a Show Cause Notice (SCN) in Form No. DRC-01 dated 30.01.2024 and its consequent Order in Form No. DRC-07 dated 29.08.2024, both issued under Section 73 of the Goods and Services Tax Act, 2017. These notices pertained to the financial year 2019-20 and were issued by the Assistant Commissioner (ST), the first respondent. The petitioner sought to declare these notices void, illegal, arbitrary, and violative of principles of natural justice. An interim order was passed on 03.04.2025 staying further action, which the respondents later sought to vacate. The parties reached a consensus during the hearing.

Held

The Court held that the impugned orders, being unsigned documents, were liable to be set aside. This decision was based on the consensus reached between the petitioner and the respondents. The Court acknowledged the precedent set by its earlier order in W.P.No.21101 of 2024 & batch, dated 28.02.2025, which also dealt with the issue of unsigned GST notices. Consequently, the Court set aside the Show Cause Notice and the consequent Order. The Revenue was granted liberty to proceed afresh in accordance with the law. The writ petition was disposed of accordingly, with no order as to costs. Miscellaneous petitions, if any, were also closed.

Key Issues

1. Whether the Show Cause Notice and the consequent Order, being unsigned documents, are void, illegal, arbitrary, and violative of the principles of natural justice, as contended by the petitioner? The petitioner argued that the impugned notices were unsigned, rendering them invalid and in violation of natural justice principles. They relied on previous orders of the High Court in similar matters, specifically W.P.No.21101 of 2024 & batch, dated 28.02.2025, which dealt with unsigned GST notices. The respondents, represented by the Special Government Pleader for State Tax and the Deputy Solicitor General of India, did not contest the petitioner's submissions regarding the unsigned nature of the notices. They reached a consensus with the petitioner to have the impugned orders set aside.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

tl ii l : i [ 3446 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY,THE TWENW FOURTH DAY OF APRIL TWO THOUSAND AND TWENW FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 8962 OF 2025 Between: AND 1 M/s. Vibrant Automobiles lndia Pvt. Ltd., 7-2-1851, Fathe Bagh, Enagadda, Sanathnagar, Hyderabad, Telangana-50001 8 Represented by its Autfu rised Signitary Mr. P H V Ratnaji Rao, S/o. Late P.Visweswara Rao, Fl/o. Hyderabad ,..PETITlONER Assistant Commissioner (ST), Mahankali Stleet, R-P- Road-1 , Secunderabad, Telangana Commissioner of Commercial Taxes, State of Telangana, C.T. Complex. Nampally, Hyderabad- 500001 State of Telangana, Rep. by its Principal Secretary (Revenue) ST Department, Telangana, Secretariat Buildings, Hyderabad. Unj,on of lndia, represented by its Secretary, Ministry of Finance, Department of Revenue, Central Secretariat, New Delhi. 2 3 4 ...RESPONDENTS Petition under Afticle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more particularly in the nature of a writ of mandamus declaring the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D36O524O624569 dated 3OlO5l2O24 u/s. 73 of the Goods and Services Tax Act, 2O17 and its consequent Order under Form No. DRC-07 bearing Reference M. 2D36082413O887X dated 2910812024 passed by the Respondent,No. 1 {or the Financial year 2O19-2O as being void, illegal, arbitrary and violative of principles of Natural Justice and consequently set aside the same lA NO: 1 OF 202ti Petition lnder Section 151 CPC praying that in the ciroums;tances stated in the affidavit filerd ir1 5gppsrt of the petition, the High Court may b€, pteased to stay all further action ncluding collection of tax pursuant to the Show Cause Notice in Form No. DRC C' bearing Ref No. 2D3605240624569 dated 3O-OI:;-2O24 u/s. 73 of the Goods and fi,:arices Tax Act, 2017 and its consequent Order under Form No. D RC-07 bea ri n,:; R,:fe rence No. 2D36O824 1 3088 7X d ated 29 -(tB -2(.t2 4 lA NO: 2 OF 2025 Between: Assistanl Oommissioner (ST), Mahankali Street, R-p- Road-1 Telangana ...PETITIONER M/s. Vibrant l\utomobiles India Pvt. Lt!., 7-2-1851 , Fathe B,rgh, Erragadda, Sanathnag.:rr, l-!yd91a!_ad-. Telangana-500018 RepresenteO h/its Auth-oriseci 9ignitary \lr. P H V Ratnaji -Rao, S/o. Late p Viswesviara Rao, Rl/o. Hyderabac ...RESPONDENT^^,R IT PETITIONER Commissionr:r of Commercial Taxes, State of Telangana, C.T Complex. NamPally, r-llderabad- 500001 State of l elargana, Rep._by its Principal Secretary (Revenue) ST Departme,rnt, Telangana, Secretariat Buildings, Hyb<irabacl. Union of rncirr repreqented by its Secretary, Ministry of Finanr;e, Department of Revenrrr:. lentral Secretariat, New Delhi. ...RESPONDENTS/Fi.ESPONDENTS Secunderabad, AND 1 2 J 4 Petition u nc e r Section 'l 51 CPC praying that in the circrrmslances stated in the affidavit filec ir iupport of the petition, the High court nray tre pl::ased to vacate the lnterim O"dr:r rlated 03.04.2025 passed in LA.No.1/2025 rn \rV.p.No.g962 of 2025 Counsel for the P,stitioner: SRI A. ROHAN REPRESENTING FOR Mis. R.S. ASSOCIATES Counsel for the Respondent Nos.1 to 3: SRI SWAROOP OORILLA Special Govt Pleader for State 'f;rx Counsel for the Rr:spondent No.4: SRI GADI PRAVEEN KUMAR t)y. SOLICITOR GENEF,AL OF INDIA

The Court made thr: following: ORDER

THE HON'BLE THE ACTING CHIEF WSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.8962 of 2o25 \ ORDER: (Per the Hon'ble the Acting Chief Justice Sujoy paul) Sri A.Rohan, learned counsel representing M/s.R.S.Associates, for the petitioner and j Sri Swaroop oorilla, learned speciai Government pleader for State Tax, for respondent Nos. I to 3. 2. During the course of hearing, Iearned counsel for the parties reached to a consensus that the impugned orders are unsigned documents and therefore, in vier.r, of the orders passed by this Court in W.P.No.2110t of 2024 & batch, dated 28.02.2025, ttris writ petition may be disposed ol by setting aside the impugned orders and by reserving liberty to the Revenue to proceed afresh in accordance with law.

In view of the consensus arrived at, the impugned orders are set aside by reserving liberty to the Revenue as prayed for. t . .,:l,rr -,ji11?,r-

Accotdirq$y, the writ petition is disposed of. No order as to costs Misct 1, areous petitions pending, if any, shail stald closed /I// .K.SREEFIAMA MURTHY ,;.,lEPurv REGISTRAR To, I 'SEC;T|ON OFFTCER ,.) Assistant Cirrr,missioner (ST), Mahankali Street, R-p. Road-.1 , Secunderabad, Telangana Qommissiont:r of Commercial Taxes, State of Telangana, C.T Complex. Nampa'ly l-y oerabad- 50000'l The Principal {lecretary (Revenue Department, Telangana, Se cretariat Buildings. tlyJerabad. The Secretilrl', Ministry of Finance, Department of Revenue, (.)entral Secretariat l.lew Delhi. ONC CC: t.r Vr/S. R.S. ASSOCIATES AdVOCAIE [OPUC] One CC: to S;ri Gadi Praveen Kumar, Deputy Solicitor General cf India [OpUC] I 2 3 4 5 6

Two CCs tc, Hyderaba,J riP for STATE TAX, High Court for the State of T,,)langana at t()uI I KKS LS Two CD Ctopi:s (\-

\ \ HIGH COURT DATED:2410412025 ORDER WP.No.8962: ot 2025 DISPOSING THE WRIT PETITION WITHOUT (]OSTS .21 -+ oA lE :: rA r€i \: J L) ?1 J\ltl [6 o -h , \*6d* \c\-#-f

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