M/S. V.K.A. Constructions vs. The Additional Commissioner (Appeals-I)
Original PDF →Facts
The petitioner, M/s. V.K.A. Constructions, filed a review petition before the High Court of Telangana seeking modification of an earlier order dated 13.10.2025 in W.P. No. 30944 of 2025. The original order had directed the petitioner to prefer an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) within two weeks with statutory pre-deposit. The petitioner contended that an order dated 24.09.2025 issued by the GSTAT extended the window for filing appeals for adjudication orders passed on 28.02.2025 up to 30.06.2026. Therefore, the petitioner sought to amend the operative part of the High Court's order to reflect this extended timeline. The respondents, including the Additional Commissioner (Appeals-I), Assistant Commissioner of Central Tax, and the Union of India, were represented. The Senior Standing Counsel for CBIC did not object to the review prayer.
Held
The High Court allowed the review petition. The Court found merit in the petitioner's submission that the operative part of the order dated 13.10.2025 in W.P. No. 30944 of 2025 needed modification to align with the GSTAT's order dated 24.09.2025. The GSTAT's order had extended the window for filing appeals for adjudication orders passed on 28.02.2025 up to 30.06.2026. Consequently, the Court modified the operative part of its previous order. The revised operative part directed that the writ petition was disposed of as withdrawn with liberty to the petitioner to prefer an appeal under Section 112 of the Act against the impugned order before the appellate tribunal up to 30.06.2026, with statutory pre-deposit. The Court also stated that there would be no order as to costs. The ratio decidendi is that procedural directions in High Court orders should be consistent with subsequent orders from specialized tribunals that extend statutory timelines.
Key Issues
1. Whether the High Court's order dated 13.10.2025, which directed the petitioner to prefer an appeal before the GSTAT within two weeks with statutory pre-deposit, needs to be reviewed in light of the GSTAT's subsequent order dated 24.09.2025 extending the appeal filing deadline. Petitioner's Contention: The petitioner argued that the GSTAT's order dated 24.09.2025, which set the deadline for filing appeals for adjudication orders passed on 28.02.2025 as 30.06.2026, supersedes the timeline stipulated in the High Court's previous order. They relied on the GSTAT's order to support their claim for an extended period to file the appeal. Revenue/State's Contention: The learned Senior Standing Counsel for CBIC, representing respondents 1 to 3, did not object to the review prayer.
Sections Cited
Section 112
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Cause title — parties, addresses and appearances
the Court made the following. ORDER Mr. G.N.G. Shankar, learned counsel representing Mr. G. Narendra Chetty, learned counsel for the review petitioner appears through video conferencing. Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of lndirect Taxes and Customs (CBIC) appears for respondent Nos. 1 to 3. The operative part of the order dated 13.10.2025 in W.P.No.30944 of 2025 under review has directed the petitioner to prefer an appeal before the learned Goods and Services Tax Appellate Tribunal (GSTAT) within two weeks with statutory pre-deposit. However, the window for filing appeals for adiudication of orders passed on 28.02.2025 would be up to 30.06.2026 as per the order dated 24.09.2025 issued by the learned GSTAT. Therefore, the petitioner seeks review of that part of the order. Learned Senior Standing Counsel for CBIC does not object to the prayer. ln that view of the matter, the operative part at para 5 of the order dated 13.10.2025 in W.P.No.30944 of 2025 shall read as follows: "Accordingly, the writ petition is disposed of as withdrawn with the liberty to the petitioner to prefer an appeal under Section 112 of the Act
BffiEqrct To, against the impugned order before the appellate tribunal up to 30.06.2026 with statutory pr*deposit. However, there shall be no order as fo cosfs. " Let this order be read together with order dated 13.10.2025. Accordingly, the Review l.A.No.3 of 2025 is disposed of. L.VIJAYA LAXMI ASSISTANT REGISTRAR //// SECTION OFFICER
The Additional Commissioner (Appeals-l), Office of the Commissioner of Customs and Central Tax, Appeals-l Commissionerate, 7th Floor, Kendriya Shulk Bhavan, Opp. L.B. Stadium, Basheerbagh, Hyderabad, Telangana - 500004. 2. The Assistant Commissioner of Central Tax, Saroornagar GST Division, 3rd Floor, Sai Balaji Arcade, 2-3-908, Plot Nos. 183 and 184, Sy. No. 92, Co- operative Bank Colony, Nagole Village, Uppal (Mandal), Ranga Reddy District, Hyderabad, Telangana - 500068. 3. The Assistant Commissioner (Circle-V), ffice of The Commissioner of Central Tax and Customs,Hyderabad Audit-l Commissionerate, H. No. 3-4-11811 NR, 1st Floor, Elegant Maharaja, Ramanthapur, Hyderabad, Telangana - 500 013. 4. The Principal Secretary to the Govemment, Revenue (CT) Department, Dr. B R. Ambedkar Telangana Secretariat, Hyderabad, Telangana.
The Secretary (Finance), Ministry of Finance, Union of lndia, North Block, New Delhi - 1'1000'l .
One CC to SRI G.NARENDRA CHETTY, Advocate. [OPUC]
One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC. loPUCl
One CC to SRI N.BHUJANGA RAO, Deputy Solicitor General of lndia, High Court for the State of Telangana at Hyderabad. [OPUC]
Two CD Copies. BSK TKS Y4- 6
HIGH COURT DATED: 1710612026 ORDER REVIEW l.A.No.3 OF 2025 IN WP.No.30944 of 2025 DISPOSING OF THE REVIEW PETITION WITHOUT COSTS arr\ t' t 1 69 SIAI4: 1 ( 4' co 1 24 JUIzffi a .L at ).l+t <-c o55, r1; \\ 6O k-s
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.