WP/33615/2026 of M/s. DSP CONSTRUCTIONS Vs The State Tax Officer on 6 October 2026

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) TUESDAY, THE SIXTH DAY OF OCTOBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE JUSTICE MOUSHUMI BHATTACHARYA AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION NO: 336 15 0F 2026 Between: M/s.DSPCONSTRUCTlONS,Rep.byitsProprietor,Mr'Cherukuri Mahendhar, H. No. 3-31, lnjapur, Hayath Nagar, Ranga Reddy District' Telangana 50'1 51 O. GSTIN. 36CHEPM47 45B1Zl ...PETITIONER AND 1'TheStateTaxofficer,Vanasthalipuram-llCircle,saroornagarDivision, Ranga ReddY District' Telangana.

2. The Assistant Commissioner (ST), Shamshabad Circle, Shamshabad Division Room No.301, 3rd floor, Heimitage office complex, Hill Fort Road' Adarsh Nagar, Hyderabad, State of Telangana 5000004

3. The commissioner of commercial Taxes (State Tax), State of Telangana, C.T. Complex, Nampally, Hyderabad 500001'

4. The State of Telangana' Rep. by its Principal Secretary' Revenue (CT) O"partm"nt, Dr. B.R] AmOedkar Telangana Secretariat' Hyderabad' State of Telangana.

5. The Bank Manager, State Bank of lndia, Turkayamjal Branch Name' K V' Ranga Reddy District, Hyderabad, Telangana ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased to !**-rarigE !:tFF

a) lssue an appropriate Writ, Order, or Direction, more particularly one in the nature of WRIT OF MANDAMUS. i. Calling for lhe records relating to the Summary of Show Cause Notice in Form GST DRC-01 bearing Reference No. 2D3608240098073 dated 03.08.2024, lhe Order under Section 73 along with Summary of Order in Form GST DRC-07 bearing Reference No. 2D36A2250O8363Q dated 04.02.2025 for FY 2017'18 passed by Respondent No. 1, and the Notice to Third Person under Section 79(1)(c) dated 06.08.2026 issued by Respondent No. 2 ii. Ouash and set aside the said SCN dated 03.08.2024, Otde.r dated 04.02.2025, and Notice under Section 79(1)(c) dated 06.08.2026 as being illegal, arb trary, non-est, no signature in the notice/orders either physically or digitally void ab initio, without jurisdiction, and in violation of Articles 14, 21 , and 300-A of the Constitution of lndia

b) Direct Respondent Nos. 1 and 2 to forthwith withdraw/lift the Notice to Third Person dated 06.08.2026 issued under Section 79(1)(c) of the GST Act, and direct Respondent No. 5 (Bank) to immediately defreeze/release the Petitioners Bank Account and permit the Petitioner to oF)erate the account freely l.A. NO: 1OF 2026 Pelition under Section 151 CPC praying that in the circumstarnces stated in the affidavit filed in support of the petition, the High Court may be pleased to grant Stay of all furiher proceeCings pursuant to the lmpugned Order and Summary of Order in Form GST DRC-07 bearing Ref No. 2D360225008363Q dated 04.02.2025 for the FY 2017-18 passed by the 'lst Respondent Pending disposal of the main Writ Petition ,3s other wise the petitioner will be put to irreparable loss and hardships. ln the lnterest of Justice and equity. l.A. NO: 2OF 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 directing Respondent Nos. 1 and 2 to forthwith withdraw/lift the impugned Notice dated 06.08.2026 issued under Section 79(1)(c) of the GST Act, 2017, and consequently - directing Respondent No.5, The Bank Manager, SBI Bank' Turkayamzal Branch Branch,K.V.RangaRedddyDist.,Hyderabad,toforthwithde-freeze/releasethe PetitioneisbankAccountNo.34g3T2T6665andpermitthePetitionertofreelyand unhinderedly operate the said account, pending disposal of the main Writ Petition Counsel for the Petitioner: SRI M' VENKATRAM REDDY Counsel for the Respondent Nos. 1 to 4: SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the ResPondent No. 5 : -- The Court made the following: ORDER

*rrE5!4E!r':7 Fltrf HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE JUSTICE MOUSHUMI BHATTACHARYA AND THE HONOURABLE SMT JUSTICE RENUKA YARA WRIT PETITION No.33615 of 2o26 62o26 Between: M / s. DSP Co. structions Petitroner And Thc State Tax (f fficer, VarLasthalipu ram - II Circle, Sarcornagar Dir.ision, Rartga Redd_'.' fistrict. 'lelangana and 4 others Respondents DATE: O9_.1O.2026 !1f VcnkaLram Rerldr, learncd coLrnsel appear:ng lbr Lhc perrLioner \'1r S\aro,)p Oo_rl.a. Lhe learned Spc.rir: liov( rnm( nL Pleader repr:scnhng \lr \.iJhut.inga R:.o rhe learned Depur\ Solt.rror Ccncral ol Indla ;rppez.rtng 1br ihe rcspon(lcnts. ORDER: (Per H()n'ble Justice Moushuori Ilhattacharya) l. The present Writ Petrtion h:ls be<-.n filed seeking tc, set aside the Show Cause Notrct: in Irorm GSl' I)RC-OI bearing Reference No. 2D3608240098073 dated 03 08.2024. the Order under secrion

MB,J & RY,J wP 33615 2026 73 The Central Goods and Scrvices Tax Act, 20 17 (,CGST Act,) along with Summary of Ordcr in Form GST DRC-O7 bearing Reference N o.2D36O225008363e daLed 04.O2.2O25 tor Financial Year 2017 18 passcd by the respondent No. l, and the Notice to Third Person under Section 79(1)(c) of thc CGST Act dated

06. O8.2026 issued by rhe respondent No. 2.

2. We have heard learned counsel appearing for the petitioner and the learned Special Government plcader appearing for the respondents.

3. The learned Special Government pleader submits that the issue w-ith regard to the unsigned Shor.r' Cause Noti.es and the unsigned and unauthenttcated C)rders has been settled by a recent Common Order dated 30.O9.2026 passed by the Full Bench of this Court in W.P. Nos.20397 ol 2025 and batch.

4. By the said Common Ordcr, the Full Bench of this Court held that there was no basis for the petitioncrs, grievance in relation to the unsigned documents i.e., Show Cause Notices and/or Orders. The petitioners were given liberty to avail themselves of the statutory remedy of appeal within two (2) weeks from the date of the said Common Order.

IEITEFF To,

MB,,] & RY,J w P -33615-2026

Since the present writ I']erition has been filed on an identicar issue, namely, thc unsigned Show Cause Noticr_- and the c.nsequenti,rl unsigncd and unauLhenticated orders, we deem it atr)propriate to dispose of the \lrrit petition in terms of the decision of the Fu1l Bench dared 3O.O9.2026. The pctjtioner shall be at liL,ertr- to approach the Appcllate Authority and raise all the gr,lund s of lar," and lact wj th reference to su ch Appeal in ac:crdalce ryith law. 'lhe Appeal .shall be filed within t.,vo u.eeks from tomorrow. i.e ., 07.10.20,26. o. W.P. No.336 t5 of 2026, along u,ith all connecred applications, is accordingly disposed of. There shall be tro order as to Co sts. SD/. A.H.S.GOWRI SHANKAR ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER

1. The State Tax Officer, Vanasthalipuram-ll Circle' Saroornagar Division, Ranga Reddy District, Telangana.

2. The Assistant Commissioner (ST), Shamshabad Crrcle, Shamshabad Division Room No.301, 3rd floor, Hermitage office complex, Hill Fort Road, Adarsh Nagar, Hyderabad, State of Telangana 5000004

3. The Commissioner of Commercial Taxes (State Tax), S1.ate of Telangana, C:.T. Complex, Nampally, Hyderabad 500001.

4. The Principal Secretary, Revenue (CT) Department, Dr. B.R. Ambedkar Telangana Secretariat, Hyderabad, State of Telangana. 5- The Bank [llanager, State Bank of lndia, Turkayamjal Branch NISrne, K.V. Ranqa Reddy District, Hvderabad, Telangana.

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6. One CC to SRI M. VENKATRAIV REDDY, Advocate IOPUCI

7. Two CCs to SPL GP FOR STATE TAX, High Court for The State of Telangana, at Hyderabad I OUTj

8. One CC to SRI N.BHUJANGA RAO, Dy.solicitor General of lndia.

9. Two CD Copies PVL TKS $/

HIGH COURT DATED: 0611012026

ORDER

WP.No.33615 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT COSTS I c

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