THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION Nos.34743 and 34748 of 2025

COMMON ORDER:

Learned counsel Sri Priyojeet Chatterjee, representing learned counsel Sri Mohd. Mukhairuddin, appears for the petitioner through video conferencing.

Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for the respondents.

2. Heard the learned counsel for the parties.

3. Both the writ petitions relate to the same petitioner and the issues are also common.

4. The petitioner has assailed the show cause notice dated 11.09.2025 for the tax period April 2023 to March 2024 as violative of Articles 265 and 14 of the Constitution of India and the provisions of the Telangana Goods and Services Tax Act, 2017 (hereinafter referred to as, “the Act”) and the rules made thereunder in W.P.No.34743 of 2025.

In W.P.No.34748 of 2025, the petitioner has assailed the show cause notice of the same date for the tax period April

2021 to March 2022 on the same grounds.

5. In these writ petitions, the impugned show cause notices were preceded by a search on the premises of the petitioner during which certain documents/data were seized fo