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.509 of 2026 Dated: 22.01.2026 Between:

M/s. Upakar Infra Projects Private Limited, Hyderabad, rep. by its Managing Director Mr. Kolan Ravinder Reddy ...Petitioner and The Commissioner of Customs & Central Tax, Appeals-I Commissionerate, GST Bhavan, Basheerbagh, Hyderabad and 5 others.

...Respondents

Order

Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner;

Mr. D.Raghavendar Rao, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for respondents No.1 to 3 and Mr. B.Mukherjee, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India for respondent No.6.

2. Petitioner has preferred this Writ Petition against the Order-in- Original dated 25.10.2024, upheld by the Order-in-Appeal dated 31.10.2025 also impugned herein for the tax period 2018-19 to 2021-22, whereby penalty of Rs.2,30,68,242/- under Section 122(1)(vii) of the Central Goods and Services Tax Act, 2017 (for short ‘the Act’), and further penalty of Rs.3,10,63,378/- unde