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 appeal was filed beyond the period of limitation nor the grounds of rejection are proper in the eye of law. It is submitted that since the appeal could not be filed online due to availability of the Order-in-Original, pre-deposit could not be debited as is permissible in an online filing. Petitioner had made the deposit while filing the appeal through electronic cash ledger, which was not accepted as a pre-deposit. The pre-deposit was, in any case, made during pendency of the appeal.

4. Learned Senior Standing Counsel for CBIC submits that since the appeal was filed within time and pre-deposit was also made evidently through electronic cash ledger, the matter can be remanded to the appellate authority to decide the appeal in accordance with law.

5. In view of the submission of learned counsel for the parties and the fact that the appeal was not barred by delay and the pre-deposit was also made, the rejection of the appeal, without going into the merits of the case of the parties, do not appeal to us.

6. Therefore, the impugned Order-in-Appeal dated 26.09.2023 is set aside. The matter is remanded to the appellate authority to decide the appeal on merits in accordance with law.

7. Since the matter has been remanded to the appellate authority, the attachment of the bank account of the petitioner by Form GST DRC-13 dated 15.12.2025 shall be lifted till the appeal is decided by the appellate authority.

8. The Writ Petition is, accordingly, disposed of. No costs.

As a sequel, miscellaneous petitions, pending if any, stand closed.

APARESH KUMAR SINGH, CJ G.M.MOHIUDDIN, J Date: 05.01.2026

LUR