Sree Krishna Automotives Hyderabad Private Limited vs. The Deputy Commissioner Of State Tax
Held
The High Court allowed the petitioner to file an appeal before the GSTAT by 31.07.2026 without requiring the statutory 10% pre-deposit. This decision was based on the fact that the dispute was regarding the nature of tax (IGST vs. CGST/SGST) for the same transaction, and not an issue of excess Input Tax Credit.
Facts
The petitioner, an automotive dealer, was assessed for CGST and SGST on transactions for which it had already paid IGST, with the dispute centering on whether the supplies were interstate or intra-state. The original authority and first appellate authority upheld the demand for CGST/SGST, despite no issue of excess Input Tax Credit. The petitioner sought to file an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) without the statutory 10% pre-deposit.
Key Issues
The key legal issue was whether the pre-deposit requirement under Section 112 of the CGST Act should be waived for filing an appeal when the taxpayer had already paid the equivalent tax under the IGST Act, and the dispute concerned the classification of supply (interstate vs. intrastate) rather than tax evasion or excess Input Tax Credit.
Sections Cited
Section 107(1) of the Central Goods and Services Tax Act, 2017, Section 112 of the Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
[ 34881 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRTIETH DAY OF JUNE TWO THOUSAND AND TWENry SIX I pRESENT I THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH THE HoNouRleLr b AFND I RI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO:20214 OF 2026 Between: Sree Krishna Automotives Hyderabad Private limited, Plot No. 9 Huda Techno Enclave, SY.no 64, Madhapurr, Hyderabad, Telangana,50008'l Represented by its Managing Director Shri M Suresh Reddy s/o. M Seetha Ram Reddy, Aged about 61 years, Ri./o. 8-2-2931821745, Road No.38, Jubilee Hills, Tetangana - 500 033 ...PETITIONER AND 1. The Deputy Commissioner of State Tax, Punjagutta Division, STU-Ill, Mayur Kushal Complex, Commercial Tax Department, Hyderabad, Telangana- 500 082
The Appellate Joint Commissioner of State Tax Punjagutta Division, Sth floor, C.T Complex, Nampally, Hyderabad-500 001
Commissioner of State Tax,, Government of Telangana, Nampally, Hyderabad, Telangana - 500 001
The State of Telangana, Through Principal Secretary to Government, Revenue Department (Commercial Tax), Hyderabad, Telangana ...RESPONDENTS Petition under Article 226 of the Consti
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