High Court · 2025

Likasan Traders, Rep By Sri Rajesh Dhoot, S/o Ram Vilas Dhoot, Aged Major, Occ Brlsiness, R/o 19-1-9't5/17118, Bhagya Nagar Colony, Devi Bagh, Bahadurpura, Hyderabad-64 ...PETITlONER D 1. Union of lndia, Ministry of Finance, Represented by its Secretary, North Block, New Delhi 110001

2. Otfice of Commissioner of Customs and Central Tax appeals-1, Hyderabad Commissionerate Rep by Additional Commissioner (Appeals-l) 7th Flbor, GST Bhavan L B Stadium Road, Basheerbagh, Hyderabad,500004

3. Deputy Commissioner of Central Tax, Begum Bazar GST Division, Hyderabad, GST Commissionerate, Hyderabad ...RESPONDENTS Petition under Article 226 of lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ of certiorari to call for the records of order in Appeal no. HYD-GST-HYC-APP1-016-25-26 dated 29.04.2025 on the file of the Commissioner of Customs and Central Tax appeals-1 , Commissionerate Hyderabad and consequently set aside primary authority Order in Original No. 712022-23 Adjn (DC)-GST dated 24.02.2023 as contrary to law and judicial precedents. ' lA NO: 1OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order in Appeal no. HYD-GST-HYC-App1-016-2S-26 dated 29.04.2025 on the file of the Commissioner of Customs and Central Tax appeals- 1, Commissionerate Hyderabad and of primary authority Order in Original No. 0712022-23 Adjn (DC)-GST daled 24.02.2023 pending disposat of the above writ petition. Counsel for the Petitioner: SRI J.C.FRANCIS, REP. FOR SRI RAVTSH KEDIA Counselforthe Respondent No.1: SRI N.BHUJANGA RAO, DEPUry SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2 & 3: SRt D.RAGHAVENDR,A RAO, Sr. SC FOR CBIC WRIT PETITION NO: 35092 oF 2025 Between: M/s Om Dhanalaxmi Traders. Reo Bv Dhoot, Aged Major, Occ Businesi R/'o Nagar, Bahadurpura, Hyderabad-64 Sri Mukesh Dhoot, S/o Ram Vilas 19-1-915117118, Devi Bagh, Murati ...PETITIONER AND

1. Union of.lndia {Vlinistry of Finance, Represented by its Secretary, North Block New Delhi '1 10001 2 3 Office of Commissioner of Customs and Central Tax appeals-1 Hvderabad Commissioneratg, _Rup by_ Additional Commissioner (Appeats-t) Zin f ioor, GST Bhavan, L.B Stadium Road, Basheerbagh, Hyderaba',1,500004 Deputy Commissioner of Central tax Begum Bazar GST division, GST Commissionerate, Hyderabad ...RESPONDENTS Petition under Article 226 oI the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue writ of certiorari to call for the records of order in Appeal no. HYD-GST-HYC-APP1-0't5-25-26 dated 29.04.2025 on the fite of the commissioner of customs and central rax appeals-1, commissionerate Hyderabad and consequently set aside primary authority order in orbital No. I i I I i l I 9t2022-23 Adjn (DC)-GST dated 25.02.2023 as contrary to law and judicial precedents. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the order in Appeal no. HYD-GST-HYC-APP1-015-25-26 dated 29.04.2025 on the file of the Commissioner of Customs and Central Tax appeals- 1, Commissionerate Hyderabad and of primary authority Order in Original No. 9t2022-23 Adjn (DC)-GST dated 28.02.2023 pending disposal of the above writ petition. Counsel for the Petitioner: SRI J.C.FRANCIS, REP. FOR SRI RAVISH KEDIA Counsel for the Respondent No.1: SRI N.BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.2 & 3: SRI D.RAGHAVENDRA RAO, Sr. SC FOR CBIC The Court made the following: COMMON ORDER --7.t THE HON'BLE THE CHIEF JUSTICE SRI APARESH KI'MAR SINGH AIYD THE HON'BLE SRI JUSTICE G.M.MOHII'DDIN urRIT PETITION Nos.34979 and 35092 of 2o25 COMMON ORDER: Sri J.C. Francis, learned counsel represents Mr. Ravish Dedia, learned counsel for the petitioners. Sri D. Raghavendra Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs. appears for the respondents.

2. The orders-in-appeal dated 29.04.2025, which were received on 12.08.2025, are under challeryge in these petitions. The appellate authority has refused to interfere in the orders-in-original imposing penalty upon the petitioners.

3. Dtrring the course of hearing, it has been brought to the notice of this Court that the Goods and Sieryices Tax Appellate Tribunal (hereinafter referred to ?s, "the Appellate Tribunal") has started functioning. I I 2

4. Section 112 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as, "the Act"), provides for appeal to the Appellate Tribunal. The Appellate Tribunal has issued an order dated 24.09.2025 under Rule 123 0f the Goods and services Tax Appellate Tribunal (Procedure) Rules, 2025, classisring the category of cases specified in column (2) of the table appended thereto and the period during which the appeal under Section ll2 of the Act would be filed before the Appellate Tribunal corresponding to the period during which the orders of the appellate authority were Passed.

5. In the present case, since the impugned orders-in- appeal are dated 29.04.2025, the window for filing such appeals is prescribed at serial No.S i.e.. commencing on OL.O2.2O26 or any date succeeding such date being not later than 30.06.2026. tt is further brought to the notice of this Court that the Finance Act, 2025, notified on 2g.O3.2O25, has amended Section ll2 of the Act and \ added the proviso to sub-section (8) thereto, which reads as under: -_-,...-.-.1 I J "f 30. In section lL2 of the Central Goods and SeMces Tax Act. in sub-section (8), the following prorriso shall be inserted, namely:- "Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten prer cent of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section IO7 has been paid by the appellant.""

6. This court has, in similar circumsta-rrces, relegated the aggrieved petitioner to prefer an app€,al before the Appellate Tribunal within a timeframe. It has also been ordered that subject to deposit of loo/o of tLre tax tiability within the aforesaid time, no coercive action be taken against the petitioner therein till the der:ision of the Appellate Tribunal in the said appeal.

7. tearned counsel for the petitioners submits that since the tax tiability is of substantial amount, the petitioners may be permitted to make loolo cleposit of the tax amount within a period of eight weeks.

8. Lrpon consideration of the rival submissions of the parties, in the facts and circumstances noted above, the ( ( t t ( t 4 writ petitions €re disposed of without expressing any opinion on the merits of the cases and by giving liberty to the petitioners to prefer appeals before the Appellate Tribunal within the window period prescribed under the order dated 24.09.2025 issued by the Appellate Tribunal. The petitioners shall deposit lOolo of the tax amount within a period of eight weeks from today. If the petitioners make such pre-deposit within the aforesaid period, no coercive action be taken against the petitioners till the decision of the Appetlate Tribunal in the appeals to be filed. However, there shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. //TRUE COPY/ To,

1. The Secretary, fvlinistry of Finance, North B 1 10001 SD/.U. SUDHA ASSIST SECTION OFFICER New Delhi, Union of lndia- I 2 3 4 6 The Additional Commissioner (Appeals-l), Office of Commissioner of Customs and Central Tax Appeals-1, Hyderabad Commissionerate, 7th Floor, GST Bhavan, L.B Stadiuri'r'Road, Basheerbagh, Hyderabad,500004 The Deputy Commissioner of Central Tax, Begum Bazar, GST Division, GST Commissionerate, Hyderabad One CC to SRI RAVISH KEDIA, Advocate IOPUC] One CC to SRI D.RAGHAVENDRA RAO, Sr. SC FOR CBIC IOPUC] ONE CC tO SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF lNDlA, High Court for the State of Telangana at Hyderabad [OPUC] Two CD Copies 7 BSR LS . .....;:: - :ig*::-- '- i:t:.fll#Er- 5,ts+s. HIGH COURT DATED: 2011112025 /,: t't; i . .-.. c. i t L :. r, M \ I COMMON ORDER WP.Nos.34979 and 35092 oI 2025 DISPOSING OF BOTH THE WRIT PETITIONS, WITHOUT COSTS t&.