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.40702 of 2025 Dated: 05.01.2026 Between:

Jhabakh Auto Private Limited Hyderabad, rep. by its Director Sri Yashwant Jhabakh ...Petitioner and The Joint Commissioner of Central Tax Appeals-II Hyderabad Commissionerate, Hyderabad and 5 others ...Respondents

Order

Heard Mr. P.Venkat Prasad, learned counsel representing M/s.P.V.Prasad Associates appearing for the petitioner and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondents No.1 to 4.

2. Petitioner’s appeal against Order-in-Original dated 10.02.2023, vide which was served manually on 03.03.2023, was dismissed the impugned Order-in-Appeal dated 26.09.2023, as the pre-deposit was made on 08.09.2023 and not along with the memo of appeal.

3. Learned counsel for the petitioner stated that the Order-in- Appeal was communicated on 19.12.2025, by which date the recovery action has been taken by the respondent. Petitioner has approached this Court in the present Writ Petition as neither the app