M/S Zsl Private Limited vs. Joint Commissioner Of Central Tax

WP/24017/2025HC TelanganaGSTCNR HBHC01047566202514 August 2025Bench: APARESH KUMAR SINGH,G.M. MOHIUDDIN6 pages

For Petitioner: SRI RAJAT M|TTAL, ADVOCATE FOR SRI JAI, KISHAN SOLANKIFor Respondent: M/s DOMINIC FERNANDES (SENIOR, STANDTNG COUNSEL FOR CB|C)

AI SummaryRemanded

Facts

M/s ZSL Private Limited (Petitioner) filed a writ petition before the Telangana High Court challenging a recovery letter dated 22.07.2025, issued by the Superintendent of Central Tax (3rd Respondent). This recovery letter was pursuant to an order-in-original dated 03.01.2025, the summary of which was uploaded on 03.02.2025. The Petitioner sought permission to file a statutory appeal under Section 107 of the CGST Act, 2017, and requested condonation of any delay in filing the appeal. The Petitioner stated they had good grounds to assail the order-in-original and were ready to make the statutory pre-deposit. The revenue, represented by the Senior Standing Counsel for CBIC, submitted that the appeal would be delayed by approximately one month. The Court heard arguments from both sides.

Held

The Court disposed of the writ petition by granting liberty to the Petitioner to prefer an appeal within a period of ten days from the date of the order, along with the statutory pre-deposit. The Court directed that in case the appeal is preferred within the stipulated ten days, the learned appellate authority would consider the question of delay. The appellate authority was instructed to take into account that the Petitioner was pursuing the writ petition before the High Court when deciding on the delay. The appellate authority is to take a decision in accordance with the law. No specific finding was recorded on the merits of the Petitioner's case or the validity of the order-in-original, as the primary focus was on facilitating the filing of the statutory appeal.

Key Issues

1. Whether the Petitioner should be permitted to file a statutory appeal under Section 107 of the CGST Act, 2017, after the prescribed period for filing such an appeal has elapsed? 2. Whether the delay in filing the statutory appeal should be condoned, considering the Petitioner was pursuing a writ petition before this Court? Petitioner's Arguments: The Petitioner argued that there were good grounds to challenge the order-in-original dated 03.01.2025 and expressed readiness to make the statutory pre-deposit. They sought permission to file the appeal and have the delay condoned. Revenue's Arguments: The revenue submitted that the appeal would be delayed by approximately one month. No specific arguments were recorded regarding the merits of the Petitioner's case or the grounds for condoning the delay, beyond acknowledging the approximate delay.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WRIT PETITION NO: 24017 OF 2025 Between: M/s ZSL PRIVATE LllvlITED, Rep. by its Authorized Representative Ravindra lVlalay, Address First Floor, M-183 To M.1 92, Sri Sainath Complex, Kattedan lndustrial Area, Kattedan, Hyderabad_ Rangareddy, Telangana, 50OO77. .....PETITIONER AND 1. Joint Commissioner of Central Tax, Hyderabad GST Commissionerate GST Bhavan, L B Stadium Road, Basheerbagh, Hyderabad-500004. 2. Commissioner of Central Tax, Central Excise and Service Tax Medchal Commissionerate Medchal GST Bhavan, 11-4-64918 Lakdikapul, Hyderabad, 500004. 3. Superintendent ofthe Central Tax, Chandrayangutta CGST Range, Hyderabad-50028. 4. Union of lndia, Through Joint Secretary, Department of Revenue, tVlinistry of Finance, North Block, New Delhi-1 10001. .....RESPONDENTS Petition Under Article,226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ of certiorari and / or any other appropriate writ(s) or directions in the nature thereof setting aside and quashing the recovery letter daled 22.07.2025 bearing DIN No. 20250756YN000000861E (B) lssue a writ of mandamus directing the Respondents to permit the Petitioner to file a statutory appeal u/s 107 of the CGST/ SGST Acl, 2017 after condonation of delay, if so, determined by this Honourable Court. i.A.NO:2 OF 2025 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 quash the lmpugned recovery letter bearing DIN:20250756YN00000086jE dt. 22.07.2025 issued by the 3rd Respondent under the provisions of the Act and permit to file the appeal u/s 107 of the CGST/SGST ACT, 2011 after condonation of delay. Counsel for the Petitioner : SRI RAJAT M|TTAL, ADVOCATE FOR SRI JAI KISHAN SOLANKI Counsel for the Respondent Nos.1 to 3 : M/s DOMINIC FERNANDES (SENIOR STANDTNG COUNSEL FOR CB|C) Counsel for the Respondent No.4 : DEPUTY SOLIC|TOR GENERAL OF INDIA

The Court made the following ORDER

TH HON' LE TH HIEF STICE SRI ATARESH KUMAR IN H AND THE HOLI'BI-E SRI IUSTICE G.M.MOHIUDDIN $flrit Petition N o.240l7 pt2ME Orde r Heard N{r. Rajat Mittal, Iearned coullsel representing Mr. ]ai Idshan Solanki, Iearned counsel for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indilect Taxes and Customs (CBIC), appcaring for respondents No.1 to 3, through video conference.

Pctitioner has assailed the recovery lcttcr dated 22.07.2025, issued pursuant to the order-in-orlginal dated 03.01 .2025, summary of which has been uploaded on, 03.02.2025 (Annexure P2).

Learned counsel for the petitioner prays that the petitioner may be permitted to file statutory appeal under Section 107 of the Central Goods and Ser-vices Tax Act, 2017 (for short 'the CGST Act') and delay, if any, may be condoned.

I.carncd counsel [or the petitloner subrrrits that there are good grounds for d-re petitioner to assail the impugned order in-

2 orrgrnal dated 03.01.2025 and he is ready ro make the starutory pre-deposir

Lear:ned Senior Sranding Counsel for CBIC submirs that thc appeal ."vould be delaved bv about a monrh

In view of thc aforesaid facts and circumstances of the case, the rVrit Petrtion is disposed of wirh liberty to the petltioncr ro prcfer an appeal rvirhin a period of ten days with statutory pre-deposir 7 In casc the appeal is preferred by the pedtioner within the aforesaid period of ten days, learned appellate author_iry would consider the question of delay taking into consideration that the petltloner rvas pursuing the writ petition before this Court and take a decision, in accordance with law. As a sequcl,, misccllaneous peLirions, pending if any, stand closed. No c()s ts //II U, SUDHA / NT REGISTRAR SECTION OFFICER A 1. The Joint commissioner of central rax, Hyderabad GST commissionerate - GST Bhavan, L B Stadium Road, Basheerbagh, Hyderabad_SOOOO+ - ---

The commissioner of central rax, central Eiciie lnd Service Tax lVredchar Commissionerate Medchal GST Bhavan, 1 1 -4_64gtB f_af<Oitipul, Hyd"irOuO, 500004. 3. The Superintendent ofthe Central Tax. Chandrayangutta CGST Range, Hyderabad-50028. 4 fl,," Joint.Secretary, Union of lndia, Department of Revenue, Ministry of Finance, North Block. New Delhi-1 100Ci1 . To v 3 3lE 33lS i,x #,ufiulliR'^tl#i'i3"f'til?f3ixfiL*o "o,*.'. , ffiSSS',:,APE"Jif {8?y""+oR GENERAL oF rNDrA, Advocate (oPUC)

Two CD CoPies SA PVL ry.

HIGH COURT DATED:1410812025 ORDER WP.No.24017 of 2025 DISPOSING OF THE W.P WITHOUT COSTS. I g 6) -x I 1

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.