Jammi Ramesh Kumar vs. Commissioner Appeals Customs And Central
Facts
The petitioner, Jammi Ramesh Kumar, filed a writ petition before the Telangana High Court challenging an order dated October 31, 2023, bearing no. 241 OF 2025 ST. The petitioner sought a direction to the respondents, the Commissioner Appeals Customs and Central Tax and the Assistant Commissioner, to admit his appeal filed under Section 85 of the Central and Excise Tax Act. The core of the dispute revolved around the mandatory pre-deposit requirement of 7.5% of the duty demanded or penalty imposed, as stipulated under Section 35F of the Act, which the petitioner wished to have waived. The writ petition was filed along with an interim application seeking a direction for waiver of this pre-deposit amount pending the disposal of the main petition.
Held
The Court did not decide the substantive issues raised by the petitioner regarding the mandatory pre-deposit. Instead, the learned counsel for the petitioner, Ms. M. Madhavi Latha, prayed for the withdrawal of the instant writ petition with a liberty to file a fresh writ petition. Consequently, the Court dismissed the writ petition as withdrawn, granting the petitioner the liberty to file a fresh petition. No order as to costs was made. The interim applications, if any, were also closed as a sequel to the dismissal of the main petition. The specific provision under challenge was Section 35F of the Act concerning pre-deposit for appeals.
Key Issues
1. Whether the Court should direct the respondents to admit the appeal filed by the petitioner under Section 85 of the Central and Excise Tax Act without insisting on the mandatory pre-deposit of 7.5% of the duty demanded or penalty imposed, as stipulated under Section 35F of the Act. The petitioner argued that the respondents should be directed to admit the appeal without the pre-deposit amount. The petitioner sought a waiver of this pre-deposit. The judgment does not record any specific arguments made by the respondents regarding the maintainability of the appeal or the pre-deposit requirement. The petitioner's counsel prayed for withdrawal of the writ petition with liberty to file a fresh one.
Sections Cited
Section 85, Section 35F
AI-generated summary — verify with the full judgment below
13447l HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY ,THE THIRTEENTH DAY OF MARCH' TWO THOUSAND AND TWENry FIVE PRESENT TH HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 7726 OF 2025 T Betw AND een: I Jammi Ramesh Kumar, S/o. Late J Harinarayana Aged 68 year Occupation. Private Business Ri/o. Plot No. 40 FIai No. S02 Sitva Resibencv. Secunderabad Geetha Nagar Old Safilguda Ramakrishnd:purdm, Hyderabad- 500056. I ...PET|TIONER l i Commissionqr Appeals Customs and Central, Medchal.,GST commissionerate Tax lll Floor, Medchal GST Bhavan, 11-4-64918, Lakdikapul, Hyderabad - 500
Assistant Commissioner, Customs and Central Excise Malkajgiri Division plot No.16 and 21,-Aditya Towers, Sri Sai Enclave, Near Checkpost, Bowenpally, Hyderabad - 500011 1 2 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction, more particularly one in the nature of a Writ of [\/andamus, Seeking a direction to Respondents to admit the Appeal filed
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.