WP/34493/2026 of Yadeshwar Mallekedi Vs The State of Telangana on 15 October 2026

1. The State of Telangana, Rep. by its Principal Secretary, Commercial Tax and State Tax Department, Secretariat Building, Hyderabad - 500004.

2. The Assistant Commissioner (ST), Nagar Kurnool - Jadcherla Circle, Nalgonda Division, 17-'150, Nagar Kurnool Road, Jedcherla, Mahbubnagar

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 or order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of 2nd respondent seizing the petitioneds bank account pursuant to his unsigned order in form DRC-07 vide Ref. No. 2D360824055270G dated 17.08.2024 passed under Section 73 of GST/CGST Act, 2017 without DIN number, and without affording an opportunity for personal hearing and without communicating the same is bad, illegal, unconstitutional, arbikary, void, against to the principles of natural justice and contrary to the CBIC Circular No. 12214112O17-GST dated 05.11.2019 as well as the Sections 75(4) and 169 (2) and )

(3) of CGST Acl, 2017 also violation Articles 14, tg(txg) and 279A of the constitution of lndia consequently direct the 2nd respondent to adjudicate the matter afresh affording opportunity to the petitioner for personal hearing by setting aside the order in DRC-07 vide Ref. No. 2D360824055270G dated 17.O8.2024.

affidavit filed in support of the petition, the High Court may be pleased to suspend the impugned order in DRC-7 vide Ref. No.2D360824055270G dated 17.08.2024 including it's all consequential proceedings pending disposal of this writ petition. Counsel for the Petitioner: SRI VEMUGANTI MAHESH KUMAR

Between: M/s. Madhu Sekhar Yenugudhati, Rep. by its Proprietor, Y Madhu Sekhar, H.No. 9- 52, Nadargul Viilage, Saroornagar Mandal, Rangareddy, Telangana- 500078. ...PETITIONER AND

1. Assistant Commissioner (ST), Saroornagar I Circle, Saroornagar Division, Telangana.

2. State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

3. Union of lndia, Rep. by the Secretary, Ministry of Finance, No.'136-A, North Block, New Delhi.

4. Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, N/inistry of Finance, New Delhi.

Petition under Afiicle 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 an appropriate writ, order or Direction more particularly in the nature of MANDAMUS decraring the action of the 1st Respondent in passing the impugned order dated 26.4.2024 forthe Financiaryear 2o1g-1g. as iregar, arbitrary, the notice - and order being unsigned, not bearing a DlN, and having being passed without issuing the mandatory intimation in FORM DRC-o1A as required under the un- amended Rule 142(1A) of the GST Rules,2017 and consequently set aside the same.

affidavit filed in support of the petition, the High Court may be pleased to stay the operation of the Order daled 26.4.2024 passed by the 1st Respondent for the Financial Year 2018-19. Counsel for the Petitioner: SRI GADHAMSETTY NAGA GOURI SHANKAR Counsel for the Respondent Nos.1 & 2: SRI K.SAI AKARSH, AGP FOR SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: SRI D.RAGHAVENDAR RAO, SENIOR COUNSEL FOR CBIC W.P.NO: 34894OF 2026 Between: M/s. IBOT Control Systems lndia Private Limited, rep. by its Director, Mrs. Aparna Devi GVN, 107, Pegasus Block- B, Ground Floor, Meenakshi Sky Lounge, Hitex Road, Serilingampally, Hyderabad, Rangareddy, Telangana-500 081 .

AND

1. The Assistant Commissioner (State Taxes), Madhapur-7 Circle, Madhapur Division, Hyderabad.

2. The Assistant Commissioner (State Taxes), Anjaiah Nagar Circle, Kukatpally Division, Hyderabad.

3. State of Telangana, rep. by its Secretary to Government (Revenue) CT-ll, Commercial Taxes / State Tax Department, Secretariat, Hyderabad. ...RESPONDENTS Petition under Article 226 oI the Constitution of lndia praying that in the to issue a writ of Mandamus or any other appropriate writ or order or direction by setting. aside the impugned show cause notice dated 31-1.2024' along with the notice in Form GST DRC-01 vide Ref.No.ZD 360124041471U dated 31 .1 .2024 and .+ impugned order dated 28.4.2024 along with proceedings in Form DRC-07 vide Ref.No.2D3604240736291 dated 28.4.2024 issued by the 1St Respondent for the tax period April, 2018 to March, 2019 without having any signatures as illegal, without jurisdiction, contrary to the record and also contrary to the provisions under the Central Goods and Service Tax Acl, 2017 and the Telangana Goods and Services Tax Act, 20'17. l.A. NO: 1 OF 2026

affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to impugned order dated 28.4.2024 along with proceedings in Form DRC-07 vide Ref.No.2D3604240736291 dated 28.4.2024 passed by the 1 st Respondent for the tax period April, 201 8 to March, 2019 under the Central Goods and Service Tax Act, 2017 and the Telangana Goods and Services Tax Act, 2017 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI K.P.AMARNATH REDDY

Between: M/s. Asma D'Souza, 9-1-15914, Grand Edifice, Sebestian Road, Secunderabad, Hyderabad, Telanga na,500026, represented by its Proprietrix, M/s.Asma D'Souza. ...PETITIONER AND

1. The Assistant Commissioner (ST), General Bazaar - Market Street, Hissamgunj - Circle, Secunderabad.

2. The Deputy State Tax Officer, General Bazaar - I\/arket Street, Hissamgunj - Circle, Secunderabad.

3. The State of Telangana, represented by its Principal Secretary, Revenue Department (Commercial Taxes), Telangana Secretariat, Hyderabad.

Petition under Articre 226 0f the constitution of rndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased

--- to issue a writ or order or direction particularly one in the nature of writ of Mandamus setting aside the impugned Attachment to Form GST DRC 07 date Nil, in DIN No.GST/36AEHPD1 141C1ZN2O:2, read with summary of the order in Form GST DRC 07, dated 27.08.2024, in Ref No.2D3608241086762, lor the tax period 2O1g-20, that have been uploaded in the GST portal without either physically nor digitally signed which is contrary to the Rule 26 (3) of the GGST Rules 2017, as illegal, arbitrary, ab initio void, contrary to the provisions of CGST Act and Rules, 2017 and TGST Act and Rules, 2017, and without authority of law' LA. NO: 1OF 2026 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 arising in pursuance of the impugned Assessment Order passed by the first respondent Attachment to Form GST DRC 07 date Nil in DIN No.GST/36AEHPD1141C1ZN2OI2, read with summary of the Order in Form GST DRC 07, dated 27.08.2024, in Ref No. 2D3608241086762, for the tax perlod 2019- 20, pending disposal of the Writ Petition. Counsel for the Petitioner: SRI S.SURI BABU

Between: Pandu Rodda, S/o. Balaiah, Aged about 49 years, Occ. Business, Proprietor of M/s' sri Hanuman seeds and Pesticides, Having GSTIN. 36ARUPR4002Q1Z1 ,29-19146, Moosa Compound, Jedcherla - Mahbubnagar District - 509301. ...PETITIONER AND

1. The State of Telangana, Rep. by its Principal Secretary, Commercial Tax and State Tax Department, Secretariat Building, Hyderabad - 500004'

2. The Assistant Commissioner (ST), Nagar Kurnool - Jadcherla Circle, Nalgonda Division, 17-150, Nagar Kurnool Road, Jedcherla. Mahbubnagar District - 509301 .

Petition under Arlicle 226 of the Constitution of lndia praying that in the crrcumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ or order or direction more particularly one in the nature of WRIT OF MANDAMUS declaring the action of 2nd respondent seizing the petitioner's bank account pursuant to his unsigned order in form DRC-07 vide Ref. No. 2D360424072083K dated 2810412024 passed under Section 73 of GST/CGST Act, 2017 without DIN number, and without affording an opportunity for personal hearing and without communicating the same is bad, illegal, unconstitutional, arbitrary, void, against to the orinciples of natural justice and contrary to ihe CBIC Circular No. 12214112017-GST dated 0511112015 as well as the Sections 75(4) and i69 (2) and

(3) of CGST Act, 2017 also violation Articles 14, 19(1)(g) and Z79A of the constitution of lndia consequently direct the 2nd respondent to adjudicate the matter afresh affording opportunity to the petitioner for personal hearing by setting aside the order in DRC-07 vide Ref. No. 2D360424072083K dated 2810412024. l.A. NO: 1 OF 2026

affidavit filed in support of the petition, the High Court may be pleased to SUSpEND the impugned order in DRC-7 vide Ref. No. 2D360424072083K dated 2BlO4l2O24 including its all consequential proceedings pending disposal of this writ petition. Counsel for the Petitioner: SRI VEMUGANTI MAHESH KUMAR

Between: M/s. Nav Bharat Plywoods, rep. by rts Partner, Mrs, Kornai Mantri, 1-1-1 18/1 .19, Alliance Commercial Complex, S.D.Road, Secunderabad, Hyderabad, Telangana- 500 003. ...PETITlONER AND *:i:"", Commissioner of State Tax, Secunderabad Division, Ramgopalpet State of Telanqana, reo. bv.its principal Secretary to Government, Revenue (CT-tt r Deparrment. Secretjriat, UvoeiaUrI-''vrq'r Lv I

r-

3. Goods and Services Tax Network, rep. by its Chairman, Worldmark '1 , Aerocity, lndira Gandhi lnternational Airport, New Delhi-1 10 037. ...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 a Writ of Mandamus or any other appropriate writ or order or direction declaring that the show cause notice in Form GST DRC-01 dated 31 .5.2022 and the final adjudication order in Form GST DRC-07 dated 25.2.2025 passed under Section 73 of the GST Act for the FY 2020-21 by the 1st Respondent as being a nullity, non-est in law on account of not having any signature on them and unsustainable in law.

affidavit filed in support of the petition, the High Court may be pleased to grant interim suspension of the demand arrear notice daled 9.7 .2026 pursuant to the impugned order in original dated 25.02.2025 passed by the 1st Respondent for the tax period 2020-21, pending disposal of the Writ Petition as otheruise the Petitioner will be put to severe loss and hardship.

affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned order daled 25.2.2025 and the proceedings in the Form GST DRC-07 in Ref.No.2D3602250759360 dated 25.2.2025 passed by the'lst Respondent for the tax period 2020-21, pending disposal of the writ petition as otheMise the Petitioner will be mg to sever loss and hardship. Counsel for the Petitioner: SRI SIDDARTH GILDA Counsel for the Respondent Nos.1 & 2: SRI K.SAI AKARSH, AGP FOR SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.3: SRI D.RAGHAVENDAR RAO, SENIOR COUNSEL FOR CBIC The Court made the following: COMMON ORDER

..*rt?6a-r:.-!'!r'rv IN THT] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE ACTING CHIEF JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WP.Nos.34493. 34518. 34894,34946, 35076 and WP.No.35211 of 2026 Date:15.10.2026 WP.No.34493 of 2026 (E\R.No.HBHCo )0699422026 ) Betrveen: Mr.Yadeshu ar Mallckedi Petitioner And The State of Telangana and another Respondents COMMON ORDER: /per the Hon'ble the Acting ChiefJustice P.Sam Koshy) Heard Mr.Vemuganti Mahesh Kumar, Mr.Gadamsetty Naga Gouri Shankar. Mr.K.['.Amarnath Reddy, Mr.S.Suri Babu and Mr.Siddarth Gilda, learned counsel fbr the petitioners respectively and Mr.K.Sai Akarsh, learned Assistant (iovemment Pleader representing Mr.Swaroop oorilla, learned Special Government Pleader lbr respondent-State Tax and perused the record.

2. 'l'liese arc the matters * here the contention of leamed counsel for the petitioners is that the irnpugned orders stand vitiated on the ground that they have not been signed b1 the competent authority. The substantial issue raised in this batch ol \\rrit Petitions is also the issue rvhich had earlier been referred to the Full Bench olthis Hi-sh courr in wp.No.20397 of 2025 and batch, dated30.09.2026. fhc Full Bench ,f trris High ('ourr vidc irs common order dated 30.0g.2026 has ansrr.erctl rhc said question and has decided the mafter against the writ petitioners, and consequently disposed of all the batch of writ petitions. The issue raised in this batch of Writ Petitions is similar, if not identical to the issue considered and decided by the Full Bench. We are, therefore, of the considered opinion that the present batch of Writ Petitions is also squarely covered by the Full Bench decision dated 30.09.2026 in the aforesaid batch.

3. In view of the same, the present batch of Writ Petitions also stands disposed of in terms of the liberty granted by the Full Bench in its common order dated 30.09.2026, which liberty shall be available to the petitioners herein. The period of two weeks granted by the Fuli Bench shall also be available to the petitioners herein, and the said period of two weeks shall commence from today. There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/. B.PRIYADARSHINI JAISWAL ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER 'l . The Principal Secretary, Commercial Tax and State Tax Department, Secretariat Building, Hyderabad, State of Telangana - 500004.

2. The Assistant Commissioner (ST), Nagar Kurnool - Jadcherla Circle' Nalgonda Division, 17-150, Nagar Kurnool Road, Jedcherla, Mahbubnagar

3. The Assistant Commissioner (ST), Saroornagar I Circle, Saroornagar Division, Telangana.

4. The Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad, State of Telangana.

5. The Secretary, Union of lndia, Ministry of Finance, No.136-A, North Block, New Delhi. To I rr\'"'

,E[Et t l=rF7

6. The Central Board of lndirect Taxes and Customs' GST Policy Wing'

- Coru*rn"nt of lndia' Ministry of Finance' New Delhi'

7. The Assistant Commissioner (State Taxes)' Madhapur-7 Circle' Madhapur Division, HYderabad' B.TheAssistantcommissioner(StateTaxes),AnjaiahNagarcircle'Kukatpally Division, HYderabad.

9. The Secretary to Government (Revenue) CT-ll' Commercial Taxes / State

- fax Oepartment, Secretariat, Hvderabad' State of Telangana

10. The Assistant commilsion"i -tSfl' General Bazaat - Market Street' Hissamgunj - Circle, Secunderabad' '1 1.The Deputy State Tax O?it*, C"t"t'l Bazaar - Market Street' Hissamgunj - Circle, Secunderabad '

12. The Principal Secretary, Reven-ue. DggaIment (Commercial Taxes)' '- r"Lngana 6ecretariat, Hyderabad' State ofTelangana' 13 The Assistrnt cotrni'lLn"i-isrf' Nagar Kurnool - Jadcherla Circle' " N;ig";; Division 17-i5o' Nugtt k"noot Road' Jedcherla Mahbubnagar

14. The Assistant Commissioner of State Tax' Secunderabad Division' RamgoPalPet Circle' 1S.The Chairman, Goods and Services Tax Network' Worldmark 1' Aerocity' '- tnOlra CanOni lnternational Airport' New Delhi-1 10 037' rO.ii"" CC t" SRI VEMUGANTI MAHESH KUMAR' Advo-cate IOPUCI

One CC to SRI GADAMSETTY NAGA GOURI SHANKAR, Advocate IOPUCI One CC to SRI K.P.AIr/ARNATH REDDY, Advocate IOPUCI One CC to SRI S.SURI BABU, Advocate [OPUC] One CC to SRI SIDDARTH GILDA, Advocate [OPUC] One CC to SRI D,RAGHAVENDAR RAO, SENIOR SC FOR CBIC IOPUC] One CC to SRI N BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA [OPUC] One C'C to Snt SWRROOP OORILLA, SPECIAL GOW PLEADER FOR sTArE rAX [OPUC] Two CD Copies ,').

PSK.

CC TODAY HIGH COURT DATED: 1511012026 1t\t: S !-A t;r. ( (l )oo fl 6 ocT 2026 ,,* r,] u | ,,:il ,i -r t- c

COMMON ORDER

WP.Nos.34493, 3451 8, 34894, 34946, 35076 AND 35211 ot 2026 DISPOSING OF THE WRIT PETITIONS WITHOUT COSTS. ^Lfr /{,' /t \..', b