Disposed

M/s Dr. Reddys Laboratories Limited v. Commissioner of Customs and Central Tax (Appeals - I)

Telangana HC13 Oct 2025WP/2241/2023

Case brief

AI extract

What is this about?

An interlocutory application sought modification of the liberty granted to prefer an appeal in a writ petition regarding GST. The High Court modified the time limit based on a recent order by the Appellate Tribunal regarding manual filing windows, placing the deadline between 01.03.2026 and 30.06.2026.

What did the court decide?

Liberty to prefer an appeal is granted within the period prescribed in para 6 of the Appellate Tribunal Order dated 24.09.2025, with statutory pre-deposit.

Sl.
No.

DATE

ORDER

OFFICE
NOTE

06.

12.11.2025

HCJ (AKrS, J) & GMM, J
I.A. No.1 of 2025
(on being mentioned)
Sri Narendra Dave, learned counsel
appears
for
M/s.
Lakshmikumaran
&
Sridharan, learned counsel for petitioner.

Transferred
to i/o
folder
before
corrections,
if any.

Smt. Bokaro Sapna Reddy, learned
Standing Counsel for Central Board of Indirect
Taxes and Customs appears for respondent
Nos.1 to 3.
Sri B. Mukherjee, learned counsel
appears for N. Bhujanga Rao, learned Deputy
Solicitor General of India, for respondent
No.4.

The instant Interlocutory Application
has been preferred seeking modification in
para 5 of the order dated 13.10.2025 passed by
this Court in the instant Writ Petition.
While disposing of the instant Writ
Petition, this Court had granted liberty to the

petitioner to prefer an appeal within two (2)

Sl.
No.

DATE

ORDER

OFFICE
NOTE

weeks before the learned Goods and Services
Tax Appellate Tribunal (for short ‘Appellate
Tribunal’)
with
statutory
pre-deposit.
However,_vide_Order dated 24.09.2025, the
learned Appellate Tribunal has prescribed
different window periods for preferring an
appeal. In the case of the petitioner, the appeal
was filed manually. Therefore, the window
period would be covered by para 6 of the
Order dated 24.09.2025 between the period

01.03.2026
not
later
than
30.06.2026.
Therefore, a request for modification in para 5
of the order dated 13.10.2025 in respect of the
time period for preferring appeal as per para 6
of the Order dated 24.09.2025 has been made.
Upon hearing the learned counsel for the
parties and in view of Order dated 24.09.2025
passed by the learned Appellate Tribunal, the
petitioner is granted liberty to prefer an appeal
as per the period prescribed in para 6 of the
said Order dated 24.09.2025 with statutory
pre-deposit. Para 5 of the order dated
13.10.2025 shall be read along with the instant
order.

Sl.
No.

DATE

ORDER

OFFICE
NOTE

The instant Interlocutory

Application is

accordingly disposed of.

____________
HCJ(AKrS, J)

kvni

_________
GMM, J

M/s Dr. Reddys Laboratories Limited v. Commissioner of Customs and Central Tax (Appeals - I)

Case brief

What is this about?

What did the court decide?

M/s Dr. Reddys Laboratories Limited v. Commissioner of Customs and Central Tax (Appeals - I)

Case brief

What is this about?

What did the court decide?

What the court decided

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