M/S. Secunderabad Printed Cartons ... vs The Union Of India
2025 Latest Caselaw 5372 Tel

Telangana High Court

M/S. Secunderabad Printed Cartons ... vs The Union Of India on 9 September, 2025

     THE HON'BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
                               AND
              THE HON'BLE SRI JUSTICE G.M.MOHIUDDIN

               WRIT PETITION No.25751 of 2025

ORDER:

Mr. S.V.Pranav Ram, learned counsel for the petitioner.

Mr. Dominic Fernandes, learned Senior Standing Counsel

for Central Board of Indirect Taxes and Customs (CBIC)

appears for respondent Nos.2 and 3.

2. Impugned order-in-original dated 23.08.2024 is under

challenge on the ground that it has been passed beyond the

prescribed period of three years from the relevant date for the

tax period 2019-20.

3. Learned Senior Standing Counsel for CBIC submits that

the issue is covered by Division Bench judgment of this Court

in W.P.No.1154 of 2024 & batch dated 02.01.2025 following the

ratio laid down by the Apex Court in Suo Motu Writ Petition (C)

No.3 of 2020, specifically the order dated 10.01.2022 paragraph

IV thereof.

4. Since the issue is no longer res integra, the plea of

limitation raised by the petitioner does not stand.

5. Learned counsel for the petitioner, therefore, seeks liberty

to approach the appellate authority. He prays that the appeal

may be delayed as petitioner was pursuing its remedy before

this Court.

6. Taking into note the aforesaid facts and circumstances, in

case the petitioner prefers an appeal within a period of two

weeks from today, the appellate authority would consider the

appeal, in accordance with law, without being persuaded by

delay, if any, in approaching it.

7. The Writ Petition is, accordingly, disposed of. However,

there shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand

closed.

______________________________________ APARESH KUMAR SINGH, CJ

______________________________________ G.M.MOHIUDDIN, J

Date: 09.09.2025 KL