M/S. Sri Sri Sri Automobile vs. The Deputy Commissioner Of State Tax
Facts
The petitioner, M/s. Sri Sri Sri Automobile, filed a writ petition before the Telangana High Court challenging an order dated 20.04.2024, issued by the Deputy Commissioner of Commercial Taxes (Respondent No. 1) under the CGST/TGST Act, 2017. The petitioner also challenged the consequential attachment of its bank account. The petitioner argued that the impugned order and notice were unsigned. The petition sought a writ of Mandamus to declare the order and bank attachment as arbitrary and violative of constitutional provisions, and to set them aside. The petitioner also filed interim applications seeking suspension and stay of the bank account attachment.
Held
The Court held that since the impugned notice and order were unsigned, they were liable to be set aside. The Court relied on its common order passed in W.P.No.21101 of 2024 & batch dated 28.02.2025, which addressed similar issues. Consequently, the impugned notice and order were set aside. The consequential bank attachment, if any, was also revoked. The Court reserved liberty to the respondents to issue a fresh show cause notice/order in accordance with law, and stated that limitation would not be a hurdle for this fresh exercise. The Court also reserved liberty to the petitioner to raise objections regarding limitation against any original notice issued to them. The Court explicitly stated that it was not expressing any opinion on the merits of the case.
Key Issues
1. Whether the order bearing reference No. 2D36O424O387490 dated 20.04.2024, passed by Respondent No. 1 under the provisions of CGST/TGST Act, 2017, is void, arbitrary, and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India, and consequently liable to be set aside? 2. Whether the attachment of the bank account of the Petitioner maintained with Respondent No. 2 is arbitrary and violative of Articles 14, 19(1)(g), and 265 of the Constitution of India, and consequently liable to be set aside? Petitioner's Contention: The petitioner argued that the impugned notice and order were unsigned, rendering them invalid. They relied on a common order passed in W.P.No.21101 of 2024 & batch dated 28.02.2025, which presumably dealt with similar issues of unsigned orders. Respondents' Contention: The judgment records no specific arguments from the respondents regarding the unsigned nature of the order.
Sections Cited
CGST/TGST Act, 2017
AI-generated summary — verify with the full judgment below
t 3446 I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPeciat Original Juri iction) FRIDAY,THE SECOND DAY OF MAY rWO TTTOUSNND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMi JUSTICE RENUKA YARA WRIT PETITION NO: 12938 oF 2025 Between: M/s. Sri Sri Sri Automobile' 15-2-28' Membi Mall ttrrrluou Road' Warangal' Ha numakonda, r"r' nilXill'soootz' h#rresenls6' t'" il* Fartner' Sri srinivas [ifr.,,*',1:*y"il3i'Eitl,'.:t,lsiT,;::?s".:'[fr :'*H''5]"'nx?3' 500025 ..,PETITIONER AND lrheDeputv-9"*ri:.#il:1",:lf :1'&t6ft#ffi lSiJ-:U:'f'*U'S?'frr';?, 1 63/1 , 2nd Floor, Cot , ili'al$:h, x;ir iffi ,: :a':':g:l,i,offiTfr "", makond a, wa ra ns a | -50600 1 RepresenGd by it-I'+L'rgit h Principal Secretary to Govemment' Revenue
State of Telangana' " 5lriirt""t"'"i ltdmmerciat rix)' Hvdeiabad' Telangana ...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 more particularly one in the nature of a writ of Mandamus declaring (i) That the order bearing reference No' 2D36O424O387490 da
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