IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH

AND

THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

WRIT PETITION No.10484 of 2025

DATED: 18.12.2025

Between:

M/s Sri Rajarajeshwara Swamy Devasthanam

... Petitioner

AND

The Commissioner of Central Tax,

Central Excise & Service Tax,

Medchal Commissionerate, Medchal GST Bhavan, # 11-4-649/B, Laddikapool, Hyderabad & another

... Respondents

ORDER:

Heard Mr. P.Rama Sharana Sharma, learned counsel

appearing for the petitioner through video conference and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing

for the respondents.

2. Petitioner has approached this Court as its application for exemption from pre-deposit under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) as a pre-condition for filing the appeal has been rejected by the impugned order dated 27.02.2025.

3. Learned counsel for the petitioner has also taken a plea that the petitioner is a Temple which is not in a position to make the pre-deposit. Apart from that, a plea has also been taken that on the same charges, proceedi