Kakatiya Energy Systems Pvt. Ltd. Vs Principal Commissioner of Central Tax (Telangana High Court)
Summary: Telangana High Court disposed of the writ petition filed by Kakatiya Energy Systems Pvt. Ltd. challenging Form GST SPL-07 dated 10.09.2025, which the petitioner had sought to have declared and set aside as illegal, arbitrary, without authority of law and violative of principles of natural justice. During the hearing, however, the petitioner did not press for adjudication of those contentions and instead sought liberty to prefer a statutory appeal against the impugned order. The petitioner submitted that there might have been some delay in filing the appeal and requested that the delay be considered sympathetically. The CBIC’s Senior Standing Counsel submitted that the petitioner was at liberty to file an appeal and raise all grounds available in law and on facts. Since the petitioner opted for the appellate remedy, the High Court expressly refrained from commenting on the merits of the rival contentions. It granted the petitioner liberty to file an appeal in accordance with law within two weeks, accompanied by the statutory pre-deposit and an application for condonation of delay. The Court further permitted the petitioner to raise all available factual and legal grounds in the memorandum of appeal and directed that the issue of delay be considered having regard to the stated facts and circumstances. If the appellate authority is satisfied regarding the delay, the appeal is to be decided in accordance with law. The writ petition was accordingly disposed of without any order as to costs, and pending miscellaneous applications were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
Mr. G.Prahlad, learned counsel represents Mr. Karan Talwar, 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.1 and 2.
2. The writ petition has been preferred with the following prayer:
“For the reasons stated above, it is prayed that this Hon’ble Court may be pleased to issue a Writ, Order or direction, particularly one in the nature of a Writ of Mandamus or any other appropriate writ declaring and setting aside the impugned Form GST SPL-07 dated 10.09.2025 vide Ref. No ZD360925014285A as illegal, arbitrary and, as it is passed in violation of principles of natural justice, without the authority of law, or to issue any other appropriate Writ or order as this Hon’ble High Court may deem fit and proper to the facts and in the circumstances of the case.”
3. However, after some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order. He submits that some delay might have been occurred in preferring the appeal and therefore, the same may be directed to be considered sympathetically.
4. Learned Senior Standing Counsel for CBIC submits that the petitioner was at liberty to prefer an appeal against the impugned order taking all the grounds as are available in law and on facts.
5. However, upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
6. We grant liberty to the petitioner to prefer an appeal against the impugned order, in accordance with law, within a period of two weeks with statutory pre-deposit and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the question of delay may be considered taking into account the aforesaid facts and circumstances and if satisfied on the same, the appeal be decided in accordance with law.
7. The Writ Petition is, accordingly, disposed of with the aforesaid liberty.
There shall be no order as to costs.
Miscellaneous applications pending, if any, shall stand closed.
