Judgment
[ 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' 2. The principal co.ri.li"n"i of central Tax, Rangareddy GST Commissionerate, HYderabad' 3. 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 5. The Deputy Commissioner(Enforcement), State GST' Nampally'tlyderabad , 6. The Deputy Director, OCCr, e'lf'il Regional .Unit' Akshaya Towers' 2nd - rio"rliiCd. Gandhi NaJar'naarxet, caioni Nagar Main Road'above SBI Bank,Ballari-583 '103 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstancesStatedintheaffidavitfiledtherewith'theHighCourtmaybepleased to issue an appropriate Writ, direction, or Order' more partrcularly one in the nature ofWritofMandamusdeclaringtheactionoftherespondentsindismissingthe appeal as Appeal is not allowed vide' Order-in-Appeal No'98/2025-RR-GST- ADC,dated30-07-2ozspreferredagainstorder-inoriginalNo.2ol2o24-25lGST/Adjn' 'i
dated 29-1 1-2024 imposing interest Under Section 50 of the CGST Act,2017|TGST Act,2017 read with Section 20 of the IGST Act,2017 and order of recovery and penalty of Rs '1 ,97.81,360/- includrng IGST,CGST and SGST under Section 74 of CGST AcI/TGST AcI 2017 read with section 20 of the IGST'AcI,2017 and order of recovery is highly illegal and unjustified without jurisdiction violative of Section 6(2)(b), Articles 14 and 265 of the Constitution of lndia, w th a direction to the respondents not to recovery of interest Under Section 50 of the CGST Act, 2017|TGST Acl,2017 read with Section 20 of the IGST Act, 2017 and order of recovery and penalty of Rs'1 97,81.360/- including IGST,CGST and SGST under Section 74 of CGST AcUTGST Act. 2017 read with section 20 of the IGST Act.2017 and order of recovery.
l.A. NO: 1OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the operation of the order -in-Appeal No.98/2025-RR-GST-AIIC, dated 30-07-2025 preferred against Order-in-Original No.2012024- 25lGST/Ad1n, daled 29-11-2024 imposing interest Under Section 50 of the CGST Act 2017ITGST 4c1,2017 read with Section 20 of the IGST. Acl, 2017 and order of reccvery and penalty of Rs.l.97,81,3601 including IGST, CGST and SGST under Section 74 of CGST AcUTGST Acl, 2017 read with section 20 of the IGST At;|. 2017 and order of recovery.
Counsel for the Petitioner: SRI M.V.S.SAI KUMAR Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX Counsel for the Respondent Nos.2 TO 6: SRI DOMINIC FERNANDES, SENIOR SC FOR CBIC The Court made the following: ORDER
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.20435 of 2026 Dated:02.07.2026 Between:
M/s. Cherukupally Agro Products Private [-irnited . . . Petitioner and The State of Telangana, Rep. by its Principal Secretarl.
Cornmercial Taxes Departrnent. Secretariat, []r'd erabad.
and 5 others.
, . . Respondents ORDER l-earned counsel Sri M.V.S.Sai Kurnar appears for [he petitioner Sri Dominic Fernandes, leamed Senior Standing Counsel lbr Central Board ol Indirect Taxes and Customs, appears lor respondents No.2 to 6 2.
'l'he petitioner has assailed the order-in-appeal dated 30.07.2025 b1' rvhich the appeal pret'erred b1 the pctitioner against the order-in- original dated 29. I 1.2024 rvas dismissed
i.
Ihe petitioner has raken s*eral grounds ol challenge to the impLrgned order- in-appeal. Horr91gp. learned Senior Stancling Counsel tbr Central Board of Indirect I axes and Customs appearing lor respondenrs No.l to 6 srrhmits that against the impirgned order_in_ appeal. the petitioncr has a rernedl of.appeai bclbre the Goods an<j Services fax Ap|eliate 'l ribunal r,,hrch can be ljled bef.cre I L07.2rI::6.
as per rhc latcst Notiflcatro, rlatcrl 30.06.2026 issue. by the l)epartlnent of Rcvenrre. l\iinistrr of I inance. Go,"ernl_nent oi.tndia.
1.
In that I icu ol thc r.natter. u ithout goin-q into the merits ol the case. as thc perilioncr has an ell.ectire rernedl ol appcal againsr the irnpugneci ordcr- ir-appea I. thc *rit pctition is disposcd or.u.ith Iibcrtr to thc fg1i11qlngr to approach rhe Goods and Serriccs Jax Appcllate lribtr.al *ithin the sriplrlated period fbr filing rhe appeal rl,ith statutor\ pre-dcposit. I herc shall hc no orclcr a5 to costs.
Miscellane,rus applications pendin_e. ilanl . shall stand closcd SDi. A.H.S.GOWRI SHANKAR ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1 In: Prrncip:l Secretary Commercial Taxes Department, Secretariat, Hyderabad. State of Telangana.
Jh" Principal Commissroner of Central Tax, Rangareddy GST Com m issione rate. Hyderabad.
The Additional Commissioner (Appeals-l), Opp L B Stadium, Basheerbagh, Hyderabad-500004 2 3
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HIGH COURT DATED: 02t0712026 ORDER WP.No.20 435 of 2026 t' ..)
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._1 DISPOSING OF THE WRIT PETITION WITHOUT COSTS.
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