IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No.25909, 26177, 26187, 28530, 28539 &

28683 OF 2024

01.12.2025 W.P.No.25909 of 2024:

Between:

M/s Devi Enterprises …Petitioner A N D The Assistant Commissioner (ST)

Malkajgiri III, Circle Malkajgiri Division, Hyderabad ,Telangana and two others …Respondents COMMON ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Mr. T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for the State Tax for the respondents.

Perused the record.

2. These are six writ petitions where the challenge is to the order of assessment passed in Form 305 in three writ petitions and order of penalty in Form No.203 in other three writ petitions. The assessment orders in three writ petitions are dated 04.07.2020 and the orders of penalty in the other three writ petitions are dated

27.08.2021.

3. At the outset, the learned counsel appearing for the petitioner had questioned the impugned orders of assessment as also the orders of penalt