Cherukupally Agro Products Private Limited Vs State of Telangana (Telangana High Court)
The Telangana High Court disposed of the writ petition by declining to examine the merits of the challenge to the order-in-appeal dated 30.07.2025, which had dismissed the petitioner’s appeal against the order-in-original dated 29.11.2024. The respondents submitted that the petitioner had an effective statutory remedy of appeal before the Goods and Services Tax Appellate Tribunal, which could be filed up to 31.07.2026 in terms of the latest Notification dated 30.06.2026 issued by the Department of Revenue, Ministry of Finance, Government of India. Accepting this submission, the High Court granted liberty to the petitioner to approach the Goods and Services Tax Appellate Tribunal within the stipulated period for filing the appeal, subject to the statutory pre-deposit. The writ petition was disposed of without any order as to costs, and pending miscellaneous applications, if any, were directed to stand closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Learned counsel Sri M.V.S.Sai Kumar appears for the petitioner.
Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, appears for respondents No.2 to 6.
2. The petitioner has assailed the order-in-appeal dated 30.07.2025 by which the appeal preferred by the petitioner against the order in original dated 29.11.2024 was dismissed.
3. The petitioner has taken several grounds of challenge to the impugned order-in-appeal. However, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appearing for respondents No.2 to 6 submits that against the impugned order in appeal, the petitioner has a remedy of appeal before the Goods and Services Tax Appellate Tribunal which can be filed before 31.07.2026, as per the latest Notification dated 30.06.2026 issued by the Department of Revenue, Ministry of Finance, Government of India.
4. In that view of the matter, without going into the merits of the case, as the petitioner has an effective remedy of appeal against the impugned order-in-appeal, the writ petition is disposed of with liberty to the petitioner to approach the Goods and Services Tax Appellate Tribunal within the stipulated period for filing the appeal with statutory pre-deposit. There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
