BharatTaxGST

M/S. Greentek INDIA Limited vs. Additional Commissioner Of Central Tax (Appeals-Ii)

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WP/5909/2026HC TelanganaGSTCNR HBHC01010585202626 February 2026Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN7 pages
For Petitioner: SRt. KARTHTK RAMANA PUTTAMREDDYFor Respondent: sRr DoMlNrc FERNANDES, (senior standing counsel for CBIC)

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Cause title — parties, addresses and appearances
I rN THE HIGH COURT FOR THE-I3TE OF TELANGANA AT HYDERABAD (SPeciai Original Jurisdiction) THURSDAY,THE TWENTY SIXTTDAY OF FEBRUARY TWO THOUSNUD AND TWENTY SIX [ 3488 I GST PRESENT THEHoNoURABLETHECHIEFJUSTICESRIAPARESHKUMARSINGH THE HONOURABLE SNIJUSTICE G'M' MOHIUDDIN Between: AND M/s. Greentek GannaraPu, P 026 ,l?ilx!11'ss;[f; f Jiill",H:3P'il,%,?JtT:i]$'":?;1"'1[ffi s ...PETITIONER It petition under Articre 226 0rthe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be preased to issue a writ of Mandamus or any other appropriate writ or order or direction setting aside the appe*ate order dated 30'09'2024 for being in gross vioration of principres of natural lustice, contrary to section 50 of the GST Act and direct the 1st Respondent to restore Appeat No' AD300324010210Y and decidethe,"*"onmeritswithoutinsistingonpaymentofinterestonthe i : .Iitll admitted tax paid through utilization of input tax credit from its Electronic credit Ledger lA NO: 't OF 2026 Petition unrler 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 grant stay of all further proceedings pursuant to the adjudication order dated 8.12.2023 passerJ by the2rd Respondent as confirmed in Order-ln-Appeal dated 30.9.2024 passed by the 1"t Respondent, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Hyderabad lA NO: 2 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 grant interim strspension of the bank attachment notice dated 29.12.2025 issued by the 2nd Respondent to the 6fitRespondent in Form GST DRC-13 pursuant to the order-in-orrginal dated 8.12.2023 passed by the 2nd Respondent, pending disposal of the writ Petition as otherwise the petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRt. KARTHTK RAMANA PUTTAMREDDY counsel for the Respondent Nos. 1to3: sRr DoMlNrc FERNANDES (senior standing counsel for CBIC) Counsel for the Respondent No.4: Gp FOR REVENUE Counsel for the RespondentNo.S: SRI N. BHUJANGA RAO DY.SOLICITOR GENERAL OF INDIA Counsel for the The Court made ndent No.6:- the

g: ORDER

IN THE HTGIT COURT FOR THE AT HYDERA;h"" OF TELANGANA THE HON'BLE THE CHIEFJUSTICE S rHE HoN,B LE sRr-;iy?:;ffi;, #AR srNGH Between: IWs. Greentek India Limited AND Additional Commissioner of Central Tax (Appeals_Il), flyderabad GST Com m issionerate, Hyderabad and five others ORDER: Sri P' Karthik Ramana, Iearned counser appears for petitioner ' Sri Dominic Fernandes, Iearned Senior Standing counsel for centrar Board of Indirect Taxes and customs (CBIC) appears for respondent Nos.l to 3. 2' The impugned order-In-Appeal holds rhe appear invalid as per Section 107(6) of the Central Goods and Services Tax Act, 2o l7 (for short 'the Act'), and therefore, it has not been admitted. Petitioner Respondents / i I I I / j i I II

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3.

Learned cor-tnsel for the petitioner submits that the learned rSoods and Services Tax Appeltate Tribunal was not constitut.ed- Moreover' the appeal period was not over to precludt: the petitioner to invoke the writ juri iction' He submitsthatthepetitionerhadpaidtheadmitteddemandof Rs.1,8(t,5 Z3l- andpenalty of the same amount by debiting the Electrc,nic credit Ledger against the total demand of ks.22,72,83g1-.Thepetitionerpreferredtheappealtocontest the balance amount. The appellate authority however referred to Se<:tion 107(6) of the Act which provides that no appeal shalt lre filed unless the appellant had paid in ful[, such part of the alnount of tax, interest, fine, fee and penalry arising from the irnpugned order as is admined by him' whereas' in this case, the interest component has not been paid' 4.IntlrisWritPetition,thepetitionertakesapleathatsince the t.ax component for fiting the appeal was paid through Elecr.ronic credit Ledger in terms of proviso to Section 51 of the A-ct, inreresr is onry payable on thatportion of tax which is paid by debiring trre Ele*ronic cash Ledger and not on the 2 / /

,/_ 3 HCJ (AKrS, J) & Gi!ll{. J W.P.No.59O9 of 2026 \ portion paid through input tax through the Electronic Credit Ledger. He submits that if the matter is remanded, the petitioner would pay the interest component in accordance with Section 107(6) of the Act through Electronic Cash ,

5.

Learned counsel for CGST has opposed the proposition by ptacing reliance upon the proviso to Section 50(1) of the Act to submit that the interest portion of the tax could be paid by debiting the Electronic Cash Ledger only' 6.Uponhearingthelearnedcounselfortheparties,weare oftheviewthatthematterdeservestoberemandedtothe appettate authority to consider the appeal on merits on the undertakingofthepetitionertopaytheinterestcomponentby debiting the Electronic Cash Ledger which appears to be in consonance with Sub-sections (3) and (4) of Section 49 of the Act,withinaweekfromtoday.Iftheinterestispaidwithinthe week, the appeal would be revived' The notice dated 29.12-2025 \IFORM GST DRC-I3 is set aside' Ledger \

4 l{C.l (AKrS, J) & GelM, J w.P.No.5909 of 2026 :. Acccrdingly, the instant Writ Petition is disposed of. There shall be no order as to costs. Mir;cellaneous applications, if any pending, shall stand closed. .A. SRINIVASA REDDY STANT REGISTRAR ,/" SECTION OFFICER To,

1.

The Aclditiona! Commissioner of Central Tax (Appeals-ll), Hyderabad GST Commissionerate. 7th Floor, GST Bhavan, L.B. Stadium Road, Basheerbagh, Hydererbad, TG-500 004

2.

The ,Assistant commissioner of central rax, Begumpet Division, secuncerabad GST commissionerate. 3rd Floor, 34-38," ptdt No.1-8-382; Queerr's Plaza, SP Road, Secunderabad, TG-500 003

3.

The Assistant commissioner of ientral rax, Hyderabad-ll Audit Comniissionerate. 1-98lBt2O and 21, Sanvi Yamuna' prid'e, -fiiifriia L"ydi: Madh;apur, Hyderabad, TG-500 081. 4- The Princioal .secretary to Government, Revenue (cr-ll) Department. Sgcre,tariat,' Hyderabad ' '- I r' r rvr '(' I \vYEr r(rt= (v I -lt/' .,E[ 5' The l:rincipal'.Secretary, Union of lndia, Government of lndia, Ministry of Finarrce, 3rd Froor, Jeevan Deep- Bujrdiflsi^ir;' ffi r.g r.r.* oEi6 i-i t o oo t o. one ,cc to sRt. KARTHTK nnrviarun putrAuREDoV,"nbrdlrlJ'ibpuct 7 ' one CC to SRl. DoMlNlC FERNANDES ii";i;is"tanding counsel for CBIC) IoPUCI 8' Two CCs to GP FoR REVENUE High Court for the State of Telangana, at ^ lyderabad [OUT] 9. one cc to snt. N. BHUJANGA RAo, Dy.soltctroR GENERAL oF tNDtAloPUCl 10.Two CD Copies BM tt u-

--l I / HIGH COURT DATED '-2610212026 ORDER WP.No.5909 of 2026 DISPOSING OF THE WRIT PETITION WITHOUT GOSTS "dd Xr-- p

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.