M/S. Sri Venkateswara Agencies vs. The State Of Telangana

Held

The Court held that the issue concerning unsigned show cause notices and unsigned and unauthenticated orders had been settled by a recent Common Order dated 30.09.2026 passed by the Full Bench of the High Court in W.P. Nos. 20397 of 2026 and batch. The Full Bench had previously held that there was no basis for petitioners' grievances regarding unsigned documents, i.e., show cause notices and/or orders. Petitioners were granted liberty to avail themselves of the statutory remedy of appeal within two weeks from the date of that Common Order. Since the present writ petition was filed on an identical issue, the Court deemed it appropriate to dispose of the writ petition in terms of the Full Bench's decision. The petitioner was granted liberty to approach the Appellate Authority and raise all grounds of law and fact with reference to such appeal in accordance with law, with the appeal to be filed within two weeks from the date of the order (i.e., 07.10.2026). The writ petition was accordingly disposed of without costs.

Facts

The petitioner, M/s. Sri Venkateswara Agencies, filed a writ petition challenging unsigned show cause notices and consequential unsigned and unauthenticated orders passed under Section 73 of the CGST Act and the TGST Act. These orders, bearing Reference No. 2D361223057485C dated 28.12.2023 for FY 2017-18 and Reference No. 2D3608240904262 dated 23.08.2024 for FY 2019-20, were passed by the 2nd respondent. The petition also challenged the consequential Arrear Notices dated 09.07.2026 and 04.08.2026 issued by the 3rd respondent. The petitioner contended that these documents were illegal, arbitrary, without jurisdiction, unsigned, unauthenticated, and violative of natural justice and relevant statutory provisions. The petitioner sought to quash these notices and orders or, in the alternative, to set them aside and remit the matters for fresh adjudication.

Key Issues

1. Whether the unsigned show cause notices and consequential unsigned and unauthenticated orders passed under Section 73 of the CGST Act and TGST Act, along with the Summaries of Orders in FORM GST DRC-07 and consequential Arrear Notices, are illegal, arbitrary, without jurisdiction, unsigned, unauthenticated, and violative of the principles of natural justice and Sections 75(4) and 169 of the CGST/TGST Acts and Articles 14, 19(1)(g), and 265 of the Constitution of India? Petitioner's Argument: The petitioner argued that the impugned notices and orders were fundamentally flawed due to being unsigned and unauthenticated, violating principles of natural justice and statutory mandates, rendering them liable for quashing or setting aside. Respondents' Argument: The learned Special Government Pleader submitted that the issue regarding unsigned show cause notices and unsigned and unauthenticated orders had been settled by a recent Common Order dated 30.09.2026 passed by the Full Bench of the High Court in W.P. Nos. 20397 of 2026 and batch. The respondents relied on this Full Bench decision.