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.32866 of 2025 DATED: 06.01.2026 Between:

M/s. Aarush Enterprises ... Petitioner AND The Assistant Commissioner of Central Tax, Himayatnagar Division, Hyderabad Commissionerate, H.No.3-6-436/1 to 438/1, 1^st Floor, Naspur House, Hyderabad – 500 029 & 4 others ... Respondent

ORDER:

Heard Mr. P.Venkata Prasad, learned counsel representing M/s. P.V.Prasad Associates appearing for the petitioner, Mr. D.Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC), appearing for respondent Nos.1 and 2 and Mr. B.Mukherjee, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India appearing for respondent No.4.

2. For easy reference to gather the substratum of the dispute, the order dated

31.10.2025 and the order dated 20.11.2025 are extracted hereunder:

31.10.2025:

“Learned counsel Sri P.Venkata Prasad, representing M/s.P.V.Prasad Associates, appears for the petitioner.

Sri D.Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect T