IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA C.E.A No.13 OF 2026

17.04.2026 Between:

M/s Apoorva IT Solutions Pvt., Ltd.

…Appellant A N D The Principal Commissioner of Central Tax, Ranga Reddy GST Commissionerate, H.No.1-98-7-43, VIP Hills, Jaihind Enclave, Madhapur, Hyderabad – 500 081.

…Respondent JUDGMENT : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Prahlad G, learned counsel representing Mr. Karan Talwar, learned counsel for the appellant and perused the record.

2. The appellant is aggrieved of the order dated 12.12.2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad in Service Tax Appeal No.30591 of 2025.

3. The challenge to the impugned order primarily was on the ground that the Appellate Tribunal has erred inasmuch as not considering the aspect of the demand being barred by limitation which the appellant had agitated all along before all the authorities till the stage of the appeal before the CESTAT. However, ignoring the aspect of limitation, the Tribunal proceeded and decided the issue of imposition of penalty upon the appellant und