IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No. 13069 of 2026 DATED : 27.04.2026 Between:

M/s. Manna Enterprises, Rep. by its Proprietor, Sri Emmanuel Malgi … Petitioner AND The Superintendent of Central Tax, Medchal GST Commissionerate, Secunderabad and four others … Respondents

ORDER:

Sri Kohir Bhaskar Reddy, learned counsel appears for petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appears for respondent Nos.1, 3 and 4.

2. The instant Writ Petition has been preferred against the Order-In- Original dated 27.04.2024 passed by respondent No.1 under Section 74 of the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017, along with Summary of the order in Form GST DRC-07 dated 03.05.2024, for the tax period 2018-19.

3. The learned counsel for the petitioner submits that in the absence of digital signature in the Summary of the order in Form GST DRC-07 dated 03.05.2024, an appeal cannot be filed by the petitioner. Therefore, this Court may interfere in the impugned pr