Telangana High Court
WP/36928/2025 of M/s. Sri Satya Sai Infrastructures Private Limited Vs The Commissioner of Customs and Central Tax on 4 December 2025
THE STATE.OF TELANGANA AT HYDERABAD(Speciat Originat Uurisaiclionj' ' " THURSDAY, THE FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY;_IVE [ 348e ] PRESENT WRIT PETITION NO: 36928 oF 202s GST Commissionerate, Commissioner of Central Tax- Warangal, GST Division, THE HONOURABLE SRI JUSTICE
HIGH COURT FOR THE STATE.OF TELANGANA AT HYDERABAD
(Speciat Originat Uurisaiclionj' ' "
THURSDAY, THE FOURTH DAY OF DECEMBER
TWO THOUSAND AND TWENTY;_IVE
[ 348e ]
PRESENT
WRIT PETITION NO: 36928 oF 202s
GST Commissionerate,
Commissioner of Central Tax- Warangal, GST Division, THE HONOURABLE SRI JUSTICE P.SAM KOSHY
THE HONOURABLE SRI UUSTflCDSUODALA CHALAPATHI RAO
Between:
AND
M/s' Sri satya Sai rnfrastructures private Limited, D.No.2-2-51g, Krishnaoura Hanumakonda, Waranoal E
vemula Satya Murthy
"-n"o'dtatl8l*'"langana
Rep bv itt tr't"'-'gi;;'DirJ.ilr?.
...PETITIONER
Ili!,:ll:.,oner of _CustoTl_atq Centrat Tax, Appeats _il, Hvderabad |fif mrssronerate, 7th Ftoor, GSr Bhavan, Eir$;;,L;6h,- Hyd.;,;b;:i :;6; Ik,lld,,gl.:, Commissioner,,,Offic^e_of the Centrat Tax, Cenrrat Excise and i"#d?Sr,,l,i'u,f B:iiljoi.fi??X,,3?r-uo"o"ffi Tis.ilnliat",Gsi""dil;;, 3 I[u_ Commissioner of Central Tax_secunderabad.
GSr Bhavan, Basheerbash, Hyd#b;j::bo"bti'",
4. The Assistant
Wara nga l.
I:iUli? T.,[Br5i *"0. by its Secretary, Ministry of Finance, North Brock,
...RESPONDENTS
Petition under Articre 226 0f rhe constitution of rndia praying that in the circumstances stated in the affidavit fired therewith, the High court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring- ( l) the action of the 1st Respondent in passing the Order_in-Appeal, dated 23.01 .2025, in a bald and cryptic manner, without following the due process of law' by a'owing the Revenue Appear, without considering the cross objections and other evidences filed by the Petitioner, as arbitrary. ,l ,ntrary to law and in violation of Principles of Natural Justice and Rule of Law i nd consequenfly set aside the Order-in-Appeal, dated 23.01 .2025 as null and roid and restore the Order-in-Original, dated 21 .12.2023, in the interest of justic: zrnd equity,
(2) the second Appeal though lies before the Appellate tribunal against the Order-in-Appeal, dated 23.01 .2025 under Section 112 of t-: CGST/SGST Acts.
2017 , for the tax period 2017-18 and 2018-19, however, thc Appellate Tribunal is not yet constituted, therefore, the Order-in-Appeal p:ssed by the 1st Respondent, is liable to be set aside and consequenfly qt i sh the same as null and void.
lA NO: 1 OF 2025
Petition under Section 151 CPC praying that in the r ircumstances stated in the affidavit filed in support of the writ petition, the High rl )urt may be pleased to Suspend the Operation of the Order-in-Appeal, dated 2l .01.2025 passed by the 1st Respondent, for the tax period 2017-18 and 20.18-.1'9 under the CGST/SGST Acts 2017, pending disposal of the aboy I Writ petition, as otherwise, the Petitioner will be put to severe loss and hard:; rip.
Counsel for the Petitioner: SRI SHAIK JEELANT BASHA
Counsel for the Respondent No.1 to 4: SRI DOMINIC FERt\/ ,NDES, Sr. SC FOR CBIC
Counsel for the Respondent No.S: SRI N.BHUJANGA RAO
DEPUW SOLICITOR Gr: {ERIAL OF INDIA
The Court made the following: ORDER
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT YDERABAD
THE HONOURABLE SRI JUSTICE, P.SAM KOSHY
AND
THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATIII RA()
WRIT PETITION No.36928 of 2025
Drac: 114.12.2025
Bct\r'cct'l:
M/s.Sri Satya Sai Infrastructurcs Private Limited l'etitioner
And
Thc Clommissioner of Customs & Central Tax, Appeals-ll, Hyderabad and others.
Respondents
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ORDER
(per Hon'ble Sri .lustice P.iium Koshl) l{eard Mr.Shaik Jeclani Basha, leamed counsel lor the pcl itioncr and Mr.Dominic Fernandcz, learned Senior Standing Counsel lor Cl]lC. appearing tbr respondent Nos.l to 4 and perused the record
2. -l'hc present is the writ petition which has bcen filed assailing the Order-in-Original dated 23.0 1.2025 in Order-in-Appeat No.lIYD-(iS't - sc-At 2-4t9-2024-25 l. Learncd counsel fbr thc petitioner submits that thc appcllatc authority has passed a cryptic order inasmuch as no reasons and explanation has been assigned as to the circumstances under rvhich the Order-in-Original dated 21.12.2023 \vas set asidc. He lurther subrnits that thcrc are {rouplu of idcntical lraflers, wherc this CI rrt has alktrvcd thc r.r,rit pet.itions.
4. On rhe orher hanC. lr:amr:.j Senior Standing cr r nsel lor (.lllC contcndcd that the ()rdcr undcr challeng,-: in rhis ur t petrtion is an appealahlo ordcr undcr scction ll2(1) of thc cc,rr rr (io.ds .ncl Serviccs fax Act 20 l7 and titat the l'ribunal has bccn c; atrlished and it has also hecome tunctionai and thc.fribunal has also r: entlv issueJ a Ci.cular dated. 24.09.2025 .gi'ing thc details of the peritt ciuring rvhich thc appeals havr.'to bc filed in rc:;pect of the various, or(ie.r 1tassed by thc auth,rities duri,g the inl,:r.;.:ni,!l pciior.l rvircrr thr: I rrl unal rvAs ,t)t constiluted. -5. Accordinc tc, the ie,i.ncrl Senior Sta,cliny. Cou.sr I so [.ar as thc: prescnt tnafter is conccmcd. irr rcrrns of clause_5 in ihe ti [ [e attache<l to thc Circular datcd 24.09 2025. thc petitioncl can pref.cr rrrr rppcai during the pcriod fiorn 01.()2.202(r riri -r0.06.2026. 'r'hcrerbr,:. he petitiorrer at this stasc should rrot hav,-' ilrr) apprehcnsion ancl rt rirn avail thc statutory alternaiive rerned,, in accoi-darrce with larr,.
6. [,earned counscl liri t,c pctitr.ncr frL;ther submits.rI tt thcre is an apprehension of the rcsponderts i,itiating coorcive sre rs a,d also initiating attacllmcnt procccdings. pursuant to the appcal lrr ing allorvcd. Be that as it may-, considcring the f'acr rhat appellate Tribr_ ral has been established and also becotne functiorial, it is lound that the Co-ordinate Bench ol this Court in W.P.No.i2614 ol 2025 and in various othcr writ petitions have been consistently taking view of the appellants availing tlre rernedy ol appeal. So far as the question fbr grant ol intelim relief is concemed, it gocs rvithout saying that subjcct to the petitioner depositing l0% of the required pre-deposit tax arnount, while hling the appeal, the respondents should not further precipitate the rnatter by initiating any coercive steps tilI the petitioner avails the rcrnedy of appcal in tenns of Circular dated 24.10.2025 and the limitation prcscribed therein. In the present case also, if at alt, il the respondents initiate any coercive steps and the petitioner deposits l0% of the pre-deposit tax amount witlr the authorities concemed or with the Tribunal, as llte case rnay be, the respondents shall not take any further coercive steps against the petitioncr, till the appeal is finally decided.
1. Accorclingly, this Writ Petition stands disposed of. No costs. Conserlucutly, rniscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// To, SD/. L. VIJAYA LAXMI ASSISTANT 'rcISTRAR secrffiorrtcen
1. The Commissioner of Customs and Centrq.! Tex' Aooeals -ll' Hyderabad Commissronerate, ztn riJoi]'d"Si Anr"i", easfreerUign, Hyderabad - 500
2. The Additional Commissioner,, Otfice of the Central Tax' Central-Excise and Service Tax, se"rniJtrnj!- cSr --c^oaqrlssionerate' GST Bhavan' i.ri.-SirAirm, Basheerbad, Hyderabad - 500 004' The Commissioner of Central Tax-Secunderabad' GST Commissionerate' GS1 Bh;;", Brsheerbagh, Hyderabad - 500 004'
004. J
4. The Assistant Commissioner Warangal. of Central Tax- Warangal, GST Division'
5. The secretary. lr/inistry of Finance, North Block, New E t hi, Union of lndia - 1 10 001
6. One CC to SRI SHAIK JEELANI BASHA, Advocate [OPLI' )]
7. One CC to SRI DOtvllNlC FERNANDES, Sr. SC FOR CE I ) [OPUC]
8. One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICII lR GENERIAL OF - f f.f Otn, High Court for the State of Telangana at Hyderab: I [OPUC]
9. Two CD CoPies BSR PVL I I I I I
\ HIGH COURT DATED:0411212025
ORDER
WP.No.36928 of 2025 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS ,.r-i oR" -. E 7E Sr re, * ..'/ t\: -'ffi** co *