WP/3450/2026 of M/s. ABMS INFRA Vs Goods and Services Tax Network (GSTN) on 6 February 2026

13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SIXIH DAY OF FEBRUARY TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 3450 OF 2026 Between: M/s. A B M S INFRA, Rep. by its Partner, Mr. Biksham Pallapu, 12-1-85l86/SP, R.No.2, Shivani Nagar, Hyderabad, Telangana-500 067. ...PETITIONER AND

Goods and Services Tax Network (GSTN), Woddmark 'l , Aerocity, lndira Gandhi lntemational Airport, New Delhi, lndia-110037. Assistant Commissioner (State Taxes), Mehdipatnam-ll Circle, Charminar Division, Hyderabad. State of Telangana, Rep. by its Secretary to Government (Revenue) CT-ll, Commercial Taxes / State Tax Department, Secretariat, Hyderabad. Union of lndia, Rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi-1 10 001 . ...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 of Mandamus or any other appropriate writ or order or direction to direct - (a) the 1't Respondent to provide the Petitioner an effective remedy for filing the appeals to the Appellate Authority against the impugned orders dated 3lgt2o25 passed by the 2nd Respondent under Section 74 of Central Goods and Services Tax Act, 2017 and also under Telangana Goods and

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Services Tax Act, 2017 fot the tax periods 2021'. )-3 and 2024-25 by disputing the tax, penalty and interest, or (b) alternatively grant the liberty by permitting the Pet ioner to submit the manual Appeal before the Appellate Authority dispu ng the case on tax, penalty and lnterest under the Central Goods and Se vices Tax Act, 2017 and also under Telangana Goods and Services Tax r r;t, 2017 against the order of the 2nd Respondent dated 31912025. Counsel for the Petitioner: SRI K. P. AMARNATH REDOY Counsel for the Respondent No.1: SRI DOMINIC FERNANI) :S, SENIOR STANDING COUN! EL FOR CBIC Counsel for the Respondent No.2 & 3: SRI SWAROOP OOi LLA, SPECIAL GOVERNMENT PLEADER FOF STATE TAX Counsel for the Respondent No.4: SRI B. MUKHARJEE, Rl: ,RESENTING SRI N. BHUJANGA RAO, DEPUW SOLICITOR GENE NL OF INOIA The Court made the following: ORDER

F IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA Writ Petition No.3450 of 2026 Dated: 06.02.2026 Between: M/s.ABMS INFR, Rep by its Partner Mr.Biksharn Pallapu, #12-l-85/86/5P, R.No.2, Shivani Nagar, Hyderabad, Telangana - 500 067. . . .Petitioner AND Goods and Services Tax Netrvork (GSTN), Worldmark I, Aerocity, lndira Gandhi Intt.Airport, New Delhi. India I l0 037 and others. ...Respondents ORDER, @e r L{on'blc Sri Justicc l'.Sam ktshy) Heard Mr.K.P.Amarnath Reddy, leamed counsel for the petitioner and Mr.Dominic Femandes, learned Senior Standing Counsel for CBIC appearing on behalf of respondent No.l; MrJ.Chaitanya Kiran, learned Assistant Govemment Pleader representing Mr.Swaroop Oorilla, learned Special Govemment Pleader fol State Tax appearing on behalf of respondent Nos.2

and 3 and Mr.B.Mukharjee, learned counsel representing Mr.N.Bhujanga Rao, leamed Deputy Solicitor G,: t:ral of India appearing on behalf of respondent No.4. perused th: record.

2. The petitioner claims to have paid the or,t ran<ling dues after issuance of the show cause notice during the pe rdency of the adjudication proceedings, but the order-in-or g,inal dated 03.09.2025 has imposed the tax liabiliry of Rs.g6. 06/_. similar amount ofpenalty under Section 74(9) of the Centr I Goods and Services Tax Act, 2017, and, interest under Section I [r ol'the said Act amounting to Rs.51,352/- relatable to the pcr od Ocrober, 2022. The petitioner had been making correspond: r,;c with the GSTN to permit it to file an appeal without pre_c( rosit, as the outstanding tax dues had already been paid and no c: ;e of penalty could be made out. However, in that process, time :r filing the appeal expired. It is contended by the learned col rsel for the petitioner that the petitioner has good groundS ro t:xplain the delay. But, the petitioner may not be compelled to rr rkc the pre_ deposit of l\Yo against the penalty amount in le aloresaid crrcumstances. \ \

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3. Leamed Senior Standing Counsel appearing for GSTN submits that there is no power with the GSTN to exempt the pre- deposit for filing the appeal

4. Leamed Assistant Government Pleader appearing for the State Tax also submits rhat the pre-deposit is a prerequisite for filing the appeal. Whether the deposit of tax during the adjudication proceedings could relieve the petitioner of the liability of penalty is a matter to bc decided by the appellate authority only upon the appeal being filed with pre-deposit. The petitioner, therefore, cannot claim any excmption from making the pre-deposit. Leamed Assistant Govemment Pleader also submits that the petitioner may be allowed liberly to approach the appellate authority with an explanation for the delay within a stipulated period and take all such grounds of law and facts in its appeal.

5. In the lacts and circumstances noted above, since there is no exemption for any taxpayer from making pre-deposit while filing the appeal under the GST regime, whether the liability of penalty or tax was rightly imposed or not would le the subject matter of appeal on merits, the same cannot be a .: ound to seek exemption fiom making the pre-deposit. Howe y rr', since the petitioner had been in correspondence with tir respondent authorities on this issue and has missed the cut olf , ate for filing the appeal, we grant liberty to the petitioner to ri e the appeal within a period of two weeks with statutory depo: i and a delay condonation application. The petitioner may take all ;r.rch grounds of law and facts in the memo of appeal as arc r, ailabte to it Needless to say, the appellate authority w,ould :onsider the question of delay sympathetically taking into account thc aforesaid facts and circumstances and ifhe is satislicr cn the poinl of delay, proceed to decide the appeal on r.nerits i accordance with law within a reasonable time, preferably, ,r ir.hin twelve weeks from the date of receipt of a copy of this ordc

6. The writ petition is accordingly disposed ot Consequently, miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs. I I I SD/.K.MADHAVI ASSISTANT REGISTRAR //TRUE COPY// G SECTION OFFICER To MP

1. The Goods and Services Tax Network (GSfN), Worldmark 1, Aerocity, lndira Gandhi lntemational Airport, New Delhi, India-1 10037.

2. The Assistant Commissioner (State Taxes), Mehdipatnam-ll Circle, Charminar Division, Hyderabad.

3. The Secretary to Government (Revenue) CT-ll, Commercial Taxes / State Tax Department, State of Telangana, Secretariat, Hyderabad.

4. The Secretary (Finance), Ministry of Finance, Union of lndia, North Block, New Delhi-'l 10 001 .

5. One CC to SRI K. P. AMARNATH REDDY, Advocate IOPUC]

6. One CC to SRI DOMINIC FERNANDES, Senior Standing Counsel for CBIC toPUCI

7. Two CCs to SRI SWAROOP OORILLA, Special Government Pleader for State Tax, High Court for the State of Telangana at Hyderabad. [OUT] B. One CC to SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia loPUcl

9. Two CD Copies ]i l

HIGH COURT DAT iD:0610212026

E i I ij ?r;r t rl s ot I (il( :r, .-c '1 :. ..,. + ''t'--. ER | 1TC WP.NI r.3450 of 2026 DISPOSING OF THE VII RIT PETITION WIl- {OUT COSTS \8ta\ar ! i I I I t I : I I