M/S Dr. Reddys Laboratories Limited v. Commissioner Of Customs And Central Tax (Appeals - I)

HIGH COURT FOR THE STATE OF TELANGANA MAIN CASE No: W.P. No. 2241 of 2023 PROCEEDING SHEET 06.

12.11.2025 HCJ (AKrS, J) & GMM, J Transferred to i/o folder before corrections, if any.

I.A. No.1 of 2025 (on being mentioned) Sri Narendra Dave, learned counsel appears for M/s.

Lakshmikumaran & Sridharan, learned counsel for petitioner.

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)

HCJ (AKrS, J) & GMM, J W.P.No.2241 of 2023 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.

HCJ (AKrS, J) & GMM, J W.P.No.2241 of 2023 The instant Interlocutory Application is accordingly disposed of.

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