Yadeshwar Mallekedi Vs State of Telangana & Another (Telangana High Court)
Telangana High Court Applies Full Bench Ruling on Unsigned GST Orders and Grants Two Weeks’ Liberty to Taxpayers
Summary: The Telangana High Court, in Yadeshwar Mallekedi Vs State of Telangana & Another and Connected Matters, W.P. Nos. 34493, 34518, 34894, 34946, 35076 and 35211 of 2026, decided on 15 October 2026, considered a batch of writ petitions challenging GST-related orders on the ground that they had not been signed by the competent authority. The petitioners contended that the absence of the competent authority’s signature vitiated the impugned orders. The principal legal question was whether such orders could be sustained despite the alleged defect in authentication.
The Division Bench comprising Acting Chief Justice P. Sam Koshy and Justice Suddala Chalapathi Rao noted that the same issue had already been examined by a Full Bench of the Telangana High Court in W.P. No. 20397 of 2025 and batch, decided by a common order dated 30 September 2026. The Full Bench had answered the question against the writ petitioners and disposed of the earlier batch of petitions. Finding that the controversy raised in the present proceedings was substantially similar, if not identical, the Division Bench held that the matters were squarely covered by the binding Full Bench determination. Consequently, the Court declined to reconsider the issue independently. While disposing of the present writ petitions in accordance with the Full Bench ruling, the Court expressly extended to the petitioners the same procedural liberty granted under the earlier common order. Significantly, it directed that the two-week period allowed by the Full Bench would commence afresh from 15 October 2026 for the petitioners in the present batch. The Court made no order as to costs and directed that all pending miscellaneous petitions, if any, would stand closed.
List of Cases Discussed
- Telangana High Court Full Bench — W.P. No. 20397 of 2025 and batch; common order dated 30.09.2026: The Full Bench considered challenges concerning orders allegedly not signed by the competent authority and decided the issue against the writ petitioners. Its determination was followed by the Division Bench in the present batch, with the same procedural liberty extended to the petitioners and the two-week period directed to commence afresh from 15 October 2026.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Heard Mr.Vemuganti Mahesh Kumar, Mr.Gadamsetty Naga Gouri Shankar, Mr.K.P.Amarnath Reddy, Mr.S.Suri Babu and Mr.Siddarth Gilda, learned counsel for the petitioners respectively and Mr.K.Sai Akarsh, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government 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
2 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 granted 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.
Consequently, miscellaneous petitions pending, if any, shall stand closed.
