M/S.Lnam Impex Private Limited v. The Deputy State Tax Officer

HIGH COURT FOR THE STATE OF TELANGANA MAIN CASE No: Writ Petition No.11175 of 2026 PROCEEDING SHEET S.

No.

DATE

ORDER

OFFICE NOTE 2.

06.05.2026 HCJ (AKrS,J) & GMM, J Note:

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

B/o lur I.A.No.3 of 2026 (On being mentioned) Mr. Mohammed Rafi, learned counsel appears for Mr. Shaik Jeelani Basha, learned counsel for the petitioner.

Mr.

K.Sai Akarsh, learned Assistant Government Pleader for State Tax appears for the respondents.

The matter has been posted today under the heading 'for being mentioned' in order to make certain corrections in the order dated 15.04.2026, passed by this Court in W.P.No.11175 of 2026. Learned counsel for the petitioner submits that instead of allowing the petitioner to make a predeposit for filing appeal through electronic cash ledger in terms of Section 49(3) of the Central Goods and Services Tax Act, 2017, as directed by this Court, he may be allowed to make the pre-deposit from his electronic credit ledger, which has been blocked since 09.09.2024.

In the instant writ petition, the challenge was to cancellation of registration. In order to file an appeal, necessary pre-deposit has to be made. In the aforesaid background, this Court permitted the petitioner to file an appeal by making pre-deposit through electronic cash ledger.

However, after hearing learned counsel for the petitioner and the learned Assistant Government Pleader for State Tax, we do not find any error in the recording of our order dated 15.04.2026 in W.P.No.11175 of 2026, which requires correction. The application is accordingly dismissed.

_____________ HCJ (AKrS,J) _________ GMM, J LUR