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. 3775 of 2026 DATED : 10.02.2026 Between:

M/s. Orsu Yadaiah … Petitioner AND Goods and Services Tax Network (GSTN), New Delhi, and three others … Respondents

ORDER:

Sri K.P. Amarnath Reddy, learned counsel appears for petitioner.

Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs appears for respondent No.1.

Sri K. Sai Akarsh, learned Assistant Government Pleader appears for Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos.2 and

3.

Sri Arvind Kumar Kata, learned Senior Standing Counsel for Central Government appears for respondent No.4.

2. The petitioner claims to have paid the outstanding dues after issuance of the show cause notice during the pendency of the adjudication proceedings, but the order dated 03.09.2025 has imposed the penalty and interest amounting to Rs.15,11,348/- relatable to August and September, 2022. The petitioner had been making correspondence with the GSTN to permit it to file an appeal without pre-deposit