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, 201