M/S. Cherukupally Agro Products Private Limited vs. The State Of Telangana
Held
The High Court, without delving into the merits, disposed of the writ petition, noting the petitioner had an effective alternative remedy of appeal before the Goods and Services Tax Appellate Tribunal (GSTAT). The Court granted liberty to the petitioner to approach the GSTAT within the stipulated period, as per a notification dated 30.06.2026.
Facts
M/s. Cherukupally Agro Products Pvt. Ltd. challenged an appellate order dated 30.07.2025, which dismissed their appeal against an order-in-original dated 29.11.2024. The original order imposed interest under Section 50 and penalty under Section 74 of the CGST/TGST Act, read with Section 20 of the IGST Act, amounting to Rs. 1,97,81,360/-.
Key Issues
The key legal issue raised by the petitioner was the legality of the interest and penalty imposed under the GST Acts. The High Court, however, primarily addressed the availability of an alternative remedy before the GSTAT.
Sections Cited
Section 50, Section 74, Section 20
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SECOND DAY OF JUIY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRIJUSTICE G.M. MOHIUDDIN WRIT PETITI ONNO:2043s oF 2026 Between: M/s. Cherukupally Agro Products Private Limited' A Company incorporated ;;;",1h; companies-Rct, zoti' Having its l99i:9'9d office at sv no 2 a1! 3/n' Raichur Road, Kodur, Uananutnagar--Sg9g01,Telangana,Represented by,its ii;;;i"g - Director 'and -Authorlzed Signatory' Bhasker Cherukupallv' ChruX-upilly, S/o C.Balingaiah, aged about 59 years ...PET|T|ONER AND 1. The State of Telangana, Rep by its Principal Secretary' Commercial Taxes Department, Secretariat, Hyderabad'
The principal co.ri.li"n"i of central Tax, Rangareddy GST Commissionerate, HYderabad'
The Additionat CommisJlner (nppeals-l)' OPP L B Stadium' Basheerbagh' Hyderabad-500004. 4.TheAssistantCommissionerofCentralTax'HNo'10-6-40110112'Srinivassa ' ;;"y M;hrbubnagar GST Division, Mahabubnagar-509001
The Deputy Commissioner(Enforcement), State GST' Nampally'tlyderabad ,
The Deputy Director, OCCr, e'lf'il Re
The judgment continues below.
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