WP/33748/2026 of Rajanna Kailasa Vs The Assistant Commissioner of State Tax on 7 October 2026

1. The Assistant Commissioner of State Tax, Warangal-Urban ll Circle, Warangal Division, Warangal, Telangana 506002.

2. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana. .....RESPONDENTS Petition Under Anicle 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 that i.The impugned scN bearing ref no. 2D3606220813578 along with attachment and impugned Order in Form DRC 07 bearing Ref. No' 2D3604240523968 dated 24.04.2024, passed by Respondent No.'l under the provisions of the oGST/TGST Act, 2017, is void in the eyes of law, arbitrary, illegal, without jurisdiction and without authority of law, and is violative of Articles 14, 19(1)(g), 265 and 300A of the constitution of lndia, and to consequently set aside the same and/or pass such further or other orde(s) as this Hon'ble court may deem fit and proper in the circumstances of the case. ii.The arrear notice dated 03.08.2026

and all consequential recovery proceedings initiated pursuant to the impugned Order are void, arbrtrary and illegal, and to consequently set aside the same. iii. ln the alternative, and without prejudice to the above, to declare that the impugned Order stands communicated to the Petitioner only on 03.08.2026, and to permit the Petitioner to avail the statutory remedy of appeal under Section '107 of the Act by granting an appropriate opportunity, including offline filing of the appeal, in accordance with law. I.A.NO:1 OF 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 suspend impugned arrear notice dated 03.08 2026 issued by the Respondent No"1 ' |.A.NO:2 OF 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 stay operation of impugned Order in Form GST DRC-07 bearing Ref No.2D360424052396B dated24.04.2024 issued bythe Respondent No 1 Counsel for the Petitioner : SRI VUTUKURI SAI AMIT Counsel for the Respondents : SRI K.SAI AKARSH' LEARNED AGP

w.P.NO:33811 OF 2026 Between: RAAH ASSOCIATES, Sy NoTB 79/180/A, D No4 71lC 305, Pet Basheerabad, Durga Vihar Block C, Jeedimetla, Hyderabad, Telangana, 50001 5 Represented by its Croprietor Mohd Abdul Hakeem, S/o. Mohd Abdul Nayeem Aged about 53 Years, occ, Business, R/o. Meenakshi Estate, 128 SF 1, Gulmohar Apt, Near Deewana Dhaba, Quthubullapur, Rangareddy, Telangana, 500055. .....PETITIONER AND

1. The Assistant Commissioner of State Tax, Jeedimetla-2 Circle, Hyderabad Rural Division Telangana.

2. Commissioner of Commercial Taxes, State of Telangana, C.T. Complex, Nampally, Hyderabad- 50000 1.

3. State of Telangana, Through Principal Secretary to Government Revenue Department (Commercial Tax), Hyderabad, Telangana.

4. The Manager, Yes Bank Kompally Branch Sy.No.'l , Hi-Tension Road, Petbasheerabad, suchitra, Quthbullapur, Hyderabad, Telangana 500067.

Petition Under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to pass a writ order or direction, more particularly in the nature of a writ of mandamus declaring the Unsigned order passed by the Respondent No.1 u/s. 73 of the CGST Act dated 25-04-2024 in Form GST DRC 07 bearing Reference No. 2D36O4240569626 and also declare the Show Cause Notice in Form No. DRC-01 bearing Ref No. 2D360622024766A dated 04-06-2022 passed by the Respondent No. 1 for the Financial year 2018-19 as being non est in the eyes of law, void, illegal, arbitrary, violative of Articles 14, 19,21 and 265 of the Constitution of lndia, violative of principles of natural justice, and without authority of law and consequently set aside the same. |.A.NO:1 OF 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 stay all further action pursuant to the Order passed under Form Nc. DRC-07 bearing Reference No. 203604240569626 dated 25-04-2024 dated passed by the Respondent No.1 forthe Financial year 2018-19. Counsel for the Petitioner : SRI NISHANTH RAO K.N Counsel forthe Respondent Nos.1 to 3 : SRI K.SAI AKARSH, LEARNED AGP

Counsel forthe Respondent No.4 : -- W.P.NO:3384'l OF 2026 Between: M/s. K. Venkatesham Contractor, Plot No.'l 15, '11.No.40-351/1 , Level 1, Jawahar Nagar, Moula Ali Road, Hyderabad, Medchal-Malkajgiri District, Telangana - 500 040, represented by its Proprietor, Sri Venkatesham Karre, Sio. Sri Beerappa Karre aged about 47 yeas Near Durgamma Temple, Renikunta Village, Rajapet Mandal, Yadadri Bhuvanagiri District, Telangana - 508105.

AND

1. The Assistant Commissioner (ST), Malkajgiri-1 Medchal-Malkajgiri District, Telangana.

2. The Assistant Commissioner (ST), Malkajgiri lVledchal-Malkajgiri District, Telangana.

3. The State of Telangana, Represented by Government, Revenue (CT-l) Department, Dr. State Secretariat, Hyderabad. Circle, IVlalkajgiri Division, Circle, Malkajgiri Division, .....RESPONDENTS Petition Under Arltcle 226 of the constitution of lndia praying that in the ,lircumstances stated in the affidavit filed therewith, the High Court may be pleased 10 issue a writ, order or Direction, more particutarly one in the nature of a writ of lMandamus, calling for the records relating to (i)the Summary of Show cause Notice rn Form GST DRC-01 bearing Reference No. 2O360923034332J dated 29-09-2023 logether with its undated Attachment, issued by the Assistant commissioner (ST), tvlusheerabad Circle, Secunderabad Division, and (ii)(ii) the Order dated 31-12-2025 lrassed by the 1st Respondent under Section 73 of the CGST/TGST Acl, 2017 logether with the summary of order in Form GST DRC-07 bearing Reference No. ,?-D361225118863C dated 31-12'2025, raising a demand of Rs.7,52,581 82 (tax of |Ls.6,84,165.82 and penalty of Rs.68,416/-, besides quantified interest) for the tax lreriod April 2021 to March 2022 (F.Y. 2021-22), and to quash the same as illegal, arbitrary, without jurisdiction, non-est and void ab initio, the Show cause Notice being unsigned in violation of Rule 26(3) of the CGST/TGST Rules, 2017, issued rvithout Form GST ASMT-10 under Section 61 read with Rule 99 and without Form (]sT DRC-01A under Rule 142(1A), without a Document ldentification Number, rvithout valid service under Section 169, and the order being in violation of Sections ;'5(4) and 75(7) of the CGST/TGSf Act, 2017 and of Articles 1 4, 1 9(1 Xg) and 265 of the constitution of lndia; and consequently to declare that the Respondents are not entitled to initiate fresh proceedings under section 73 for F.Y. 2021-22, the period prescribed under section 73('10) having expired on 31-12-2025 (iii) ln the alternative, ernd without prejudice to the above, permit the Petitioner to avail the statutory remedy cf appeat against the impugned Order in Form GST DRC-07 bearing Ref. rtto.2D361225118863C dated 31-12-2025, by granting the petitioner an appropriate opportunity to file the appeal in accordance with law. its Principal Secretary to B.R. Ambedkar Telangana

.A.NO:1 OF 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 stay all further proceedings pursuant to the order dated 31-12-2025 and the summary of order in Form (GST DRC-07 bearing Reference No. 2D361225118863C dated 31- 12.2025 passed by the ,1st Respondent lbr F.Y. 2021.22, including recovery under Section 79 of the CGST/TGST Acl, 2017, and direct the Respondents not to take any coercive steps against the Petitioner, its bank accounts and its electronic credit ledger. Counsel for the Petitioner : SRI V.VEERESHAM Counsel forthe Respondents : SRI K.SAI AKARSH' LEARNED AGP

The Court made the following COMMON ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WP.Nos.33748 3381I and 33841 ol 2026 07.10.2026 WP.No.33748 of 2026 (t'NR \o HBHC0 I 0692952026) Between: Raj anna Kailasa .Petitioner And The Assistnnt Commissioner of State Tax and another Respondents WP.No.3381l of 2026 (Cr..- R No. H BHC0 I 069 49 62026) Betrveen: Raah Associltes Petitioner AND 'fhe Assistant Cornrnissioner of State Tax and others ...Respondents wP.No.3384l ot2026 tcNrt No HBHCO I 069 5232026) Retu een: M/s.K.Venkatesham Contractor And l he Assistant Commissioner (S'[) and others. Respondents COMMON ORDER: ((per the Hon'ble the Acting Chief Justictt P Sam Koshy-) I leard Mr.V.Sai Arnit. Mr.Nishanth Rao KN, and Mr.V.Veeresham. earned cou,sel lbr the petitioners respectivelv and Mr.K.Sai ,Akarsh, learned

Assistant Govemment Pleader representing Mr.Swaroop Oorilla, learned Special Govemment Pleader for respondent-State Tax and perused the record.

2. These are the matters where the contention of learned counsel for the petitioners is that the impugned orders stand vitiated on the ground that they have not been signed by the competent authority. The substantial issue raised in this batch of writ Petitions is also the issue which had earlier been referred to the Full Bench of this High Court in WP.No.20397 of 2025 and batch, dated 30.09.2026. The Full Bench of this High Court vide its common order dated 30.09.2026 has answered the said question and has decided the matter 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 ganted by the Full 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.

J To PVL G'P Consequentll'. miscellancous petitions pending, if any, shall stand closed. SD/.P.C,SULEKHA DEVI ASSISTANT REGISTRAR //TRUE COPY// SECTI N( OFFICER

1. The Assistant Commisstoner (ST), Malkajgiri-1 Circle, Malkajg iri Division, Medchal-Malkalg iri District, Telangana

2. The Assistant Commissioner (ST), Malkajgiri Circle, Malka.igiri Division' Medchal-Malkajgiri District, Telangana.

3. The PrinciPal Secretary to Government' Revenue (CT-l) Department, Dr. B.R Ambedkar Telangan a State Secretariat, State of Telangana at Hyderabad One CC to SRI V VEERESHAM, Advocate [OPUCI One CC to SRI VUTUKURI SAI AMIT, Advocate (OPUC) OneCCtoSRl SWAROOP OORILLA, LEARNED SPECIAL GOVT PLEADER FOR STATE rAX [OPUC] One CC to SRI NISHAN TH RAO K.N , Advocate (OPUC) Two CD CoPies o

SA

HIGH COURT DATED: 0711012026

COMMON ORDER

WP.Nos.33748,33811 AND 33841 of 2026 DISPOSING OF ALL THE WRIT PETITIONS WITHOUT COSTS. locepe5 l+lro116 7p STATE o (l o 11 0$ tut * i; $,, -< 9 ,// 1,-*:,:'*f))")/' .(