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.36572 of 2025

Dated: 02.12.2025

Between:

M/s. Peddi Lingamurthy & Sons

…Petitioner

and

The Joint Commissioner (Appeals),

Appellate Authority,

Secunderabad-Hyderabad CBIC, Telangana,

And three others.

…Respondents

ORDER:

Learned counsel Sri G.Durga Charan appears for the

petitioner.

Sri Dominic Fernandes, learned Senior Standing

Counsel for Central Board of Indirect Taxes and Customs,

appears for respondent No.1.

Sri Sai Akarsh, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, appears for respondents No.2 and 3.

Sri B. Mukherjee, learned counsel representing Sri N.Bhujanga Rao, learned Deputy Solicitor General of India, appears for respondent No.4.

2. The petitioner has assailed the order-in-appeal dated 09.09.2025 (Annexure P.1) by which the appeal filed by the petitioner was rejected on the ground of delay as it was submitted beyond the time limit prescribed for preferring an appeal under Section 107(4) of the Central Goods and Services Tax Act, 2017. The petitione