Dyarapogu Kurumaiah vs Additional Commissioner
2026 Latest Caselaw 167 Tel

Telangana High Court

Dyarapogu Kurumaiah vs Additional Commissioner on 30 March, 2026

        IN THE HIGH COURT FOR THE STATE OF TELANGANA
                          AT HYDERABAD


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


                  WRIT PETITION No.9054 of 2026

                         Dated: 30.03.2026


Between:
Dyarapogu Kurumaiah
                                                       ...Petitioner

                               and
Additional Commissioner,
Ranga Reddy GST Commissionerate,
Posnett Bhavan, Tilak Road, Ram Kote,
Hyderabad - 500 001,
and another.
                                                    ...Respondents


ORDER:

Learned counsel Sri P.N. Sunil Kumar Reddy appears for the

petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for

Central Board of Indirect Taxes and Customs (CBIC), appears for the

respondents.

2. The present writ petition is filed seeking the following relief:

"For the aforesaid reasons and circumstances stated in the accompanying affidavit, it is humbly prayed that this Hon'ble court may be pleased to issue a writ, order or direction, more particularly a writ in the nature of Writ of Certiorari to quash the Order-in-Original No.234/2020-Adjn(ADC) ST dated 30.03.2022 passed by Respondent No.1 as violative of principles of natural justice, unjust and failure to exercise discretion judiciously, along with all consequential notice/s / demand notice and set aside the Order-in-Appeal No.HYD-SVTAX- RR-AP2-113/2024-25 dated 12.06.2024 passed by Respondent No.2 rejecting the appeal filed by Petitioner on grounds of limitation without considering the submission regarding non-service of the Show Cause Notice and non receipt of the Order-in-Original by the Petitioner in time and pass such order or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case and grant such other relief as it deems in the circumstances of the case."

3. The order-in-appeal passed under Section 85 of the Finance Act,

1994 (hereinafter referred to as, "the Act"), is appealable before the

learned Customs, Excise and Service Tax Appellate Tribunal

(CESTAT) under Section 86 of the Act.

4. Learned counsel for the petitioner, therefore, prays that liberty

may be given to the petitioner to approach the learned CESTAT and

prefer an appeal with a delay condonation application.

5. Learned Senior Standing Counsel for CBIC appearing for the

respondents submits that the present writ petition suffers from delay and

has been preferred after the expiry of the appeal period. He further

submits that the writ petition should not be entertained in view of the

principles laid down in Assistant Commissioner (CT) LTU,

Kakinada, v. Glaxo Smith Kline Consumer Health Care Limited 1.

6. Having regard to the facts and circumstances as noted above, the

writ petition is dismissed as withdrawn with liberty to the petitioner to

approach the learned CESTAT by preferring an appeal with a delay

condonation application. If the petitioner prefers an appeal with the

statutory pre-deposit within a period of two weeks, no coercive steps be

taken for the period of two weeks on the basis of the garnishee notice

dated 02.09.2025. There shall be no order as to costs.

Miscellaneous applications, if any pending, shall stand closed.

______________________________________ APARESH KUMAR SINGH, CJ

______________________________________ G.M.MOHIUDDIN, J

Date: 30.03.2026 ES

(2020) 19 SCC 681