M/S. Lahari Infra Projects (INDIA) Private Limited vs. The Additional Commissioner (Appeals-I)
Held
The High Court held that the impugned Order-in-Appeal dated 18.05.2026 was unsustainable. The Court noted that the appellate authority had failed to consider the petitioner's contention that the appeal was filed within the two-week period granted by this Court's previous order dated 10.12.2025, and that a delay condonation application was also filed. The learned Senior Standing Counsel for CBIC did not dispute these facts. Consequently, the Court set aside the impugned order-in-appeal. The matter was remanded to the appellate authority to pass a fresh order in accordance with the law, after considering all contentions and the previous order of the High Court. The Court did not expressly leave any issue undecided.
Facts
The petitioner, M/s. Lahari Infra Projects (India) Private Limited, filed a writ petition challenging an order-in-appeal dated 18.05.2026 passed by the Additional Commissioner (Appeals-I). This order rejected the petitioner's appeal as barred by limitation. The petitioner contended that this rejection was in disregard of a previous High Court order dated 10.12.2025 in W.P. No. 36763 of 2025, which had granted liberty to prefer an appeal within two weeks along with a delay condonation application. The petitioner argued that their appeal was filed within this stipulated period and with the necessary application, but the appellate authority failed to consider this. The impugned order-in-original confirmed a demand for the tax period 2018-19.
Key Issues
1. Whether the appellate authority erred in rejecting the petitioner's appeal as time-barred, despite the High Court's previous order dated 10.12.2025 granting liberty to file the appeal within two weeks along with a delay condonation application? (Question of law and fact, concerning the interpretation and application of the previous court order and the provisions related to limitation for filing appeals). Contentions: Petitioner: Argued that the appeal was filed within the two-week period granted by the High Court and included a delay condonation application, which the appellate authority failed to consider. The rejection was therefore illegal and arbitrary. Revenue/State: Did not dispute that the impugned Order-in-Appeal did not deal with the petitioner's contentions or take into account the liberty granted by the High Court.
Sections Cited
None explicitly mentioned as being discussed or relied upon in the judgment text provided, other than the general reference to the Constitution of India and CPC for procedural aspects.
AI-generated summary — verify with the full judgment below
[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF AUGUST TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 26130 OF 2026 Between: AND M/s. Lahari lnfra Projects (lndia) Private Limited, Rep. by its Mg. Director Mr. Srinivasa Rao Chintapatla, 6-3-904, 3rd Floor, Behind Yashoda Hospital' Somajiguda, Hyderabad - 500 082, Telangana. ...PETITIONER '
The Additional Commissioner (Appeals-l), 0/o. the Commissioner of Customs and Central Tax, Appeals-l Commissionerate, 7th Floor. Kendriya Shulk Bhavan, Opp. L.B. Stadium, Basheerbagh, Hyderabad - 500 004. 2. The Assistant Commissioner of Central Tax, Ameerpet GST Division, Hyderabad GST Commissionerate, 4th and sth Floors, 8-3-1040, Plot No.140, Srinagar Colony. Hyderabad -500 073. 3. The Union of lndia, Rep. by its Secretary, Ministry of Finance, Department of Revenue, North Block. New Delhi - 'l 10 001 ...RESPONDENTS Petition under Anicle 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High co
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.