M/S Dr. Reddys Laboratories Limited vs. Commissioner Of Customs And Central Tax (Appeals - I)
Original PDF →Facts
The petitioner filed a Writ Petition (W.P. No. 2241 of 2023) before the Telangana High Court. The Court, in its order dated 13.10.2025, granted the petitioner liberty to file an appeal before the Goods and Services Tax Appellate Tribunal (Appellate Tribunal) within two weeks, subject to statutory pre-deposit. Subsequently, the Appellate Tribunal issued an order dated 24.09.2025, prescribing different window periods for filing appeals. For appeals filed manually, such as the petitioner's, the window period was specified as between 01.03.2026 and 30.06.2026. The petitioner filed an Interlocutory Application (I.A. No. 1 of 2025) seeking modification of the High Court's earlier order to align the appeal filing timeline with the Appellate Tribunal's directive.
Held
The Court decided to modify its earlier order dated 13.10.2025. It held that the petitioner should be granted liberty to prefer an appeal as per the period prescribed in paragraph 6 of the Appellate Tribunal's Order dated 24.09.2025, subject to making the statutory pre-deposit. The Court directed that paragraph 5 of its order dated 13.10.2025 shall be read in conjunction with the instant order. The reasoning was based on accommodating the petitioner's appeal filing within the stipulated window period set by the Appellate Tribunal for manual filings. The operative direction was to allow the Interlocutory Application and dispose of it accordingly, thereby modifying the timeline for appeal filing.
Key Issues
1. Whether the High Court's order dated 13.10.2025, which granted liberty to the petitioner to prefer an appeal within two weeks, should be modified to reflect the window period prescribed by the Goods and Services Tax Appellate Tribunal in its order dated 24.09.2025 for manually filed appeals. Petitioner's contention: The petitioner argued that the Appellate Tribunal's order dated 24.09.2025, particularly paragraph 6 concerning manually filed appeals, should govern the timeline for preferring their appeal. They sought modification of the High Court's earlier order to accommodate this prescribed window period of 01.03.2026 to 30.06.2026. Revenue/State's contention: The judgment records no specific argument from the revenue or state respondents regarding this interlocutory application.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER OFFICE NOTE weeks before the learned Goods and Services Tax Appellate Tribunal (for short ‘Appellate Tribunal’) with statutory pre-deposit. However, vide Order dated 24.09.2025, the learned Appellate Tribunal has prescribed different window periods for preferring an appeal. In the case of the petitioner, the appeal was filed manually. Therefore, the window period would be covered by para 6 of the Order dated 24.09.2025 between the period 01.03.2026 not later than 30.06.2026. Therefore, a request for modification in para 5 of the order dated 13.10.2025 in respect of the time period for preferring appeal as per para 6 of the Order dated 24.09.2025 has been made.
Upon hearing the learned counsel for the parties and in view of Order dated 24.09.2025 passed by the learned Appellate Tribunal, the petitioner is granted liberty to prefer an appeal as per the period prescribed in para 6 of the said Order dated 24.09.2025 with statutory pre-deposit. Para 5 of the order dated 13.10.2025 shall be read along with the instant order.
HCJ (AKrS, J) & GMM, J W.P.No.2241 of 2023 3 Sl. No. DATE ORDER OFFICE NOTE
The instant Interlocutory Application is accordingly disposed of.
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HCJ(AKrS, J)
_________ GMM, J kvni
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.