WP/12473/2009 of M/S. DLF COMMERCIAL DEVELOPERS LTD. HYD. Vs AUTHORITY FOR CLARIFICATION, C.T. DEPT. HYD AND 4 OTHERS on 23 February 2026

134471

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

(Special Original Jurisdiction)

MONDAY, THE TWENTY THIRD DAY OF FEBRUARY

TWO THOUSAND AND TWENW SIX

PRESENT

THE HONOURABLE SRIJUST]CE P.SAM KOSHY

AND

THE HONOURABLE SRIJUSTICE NARSING RAO NANOIKONDA

WRIT PETITION NO: 12473 0F 2009

Between:

M/s. DLF Commercial Developers Ltd. Sy.No.129 C part, 130' .191 and 132

CaCniUowti Village, Serilingampalty Mandal,-Hyderabad, represented by Mr'Dodla Srinivasulu, Deputy Manager - lndirect Taxation.

.....PETITIONER

AND

'I . Authority For Clarification and Advance Ruling, Comnrercial Taxes Department, Government of Andhra Pradesh, Hyderabad.

2. Commercial Tax Officer, Madhapur Circle.

3. Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad'

4. Commissioner of Commercial Taxes, Hyderabad, Andhra Pradesh'

5. Government of Andhra Pradesh, Through, Principal Secretary to Government, Revenue DePartment, HYderabad- ,....RESPONDENTS

Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction particularly one in the nature of a writ of Certiorari quashing the Order No.A.R Com/8/2008 dated 26.5.2009 issued by the respondent No.'1 as illegal, arbitrary, contrary to law laid down by Hon'ble supreme court, without iurisdiction and violative of Article 14 of the constitution of lndia and declaring that Section 22(3\ read with Rule 18 of the Andhra Pradesh Value Added Tax Rules, 2005 is not applicable to sales made to SEZ

/

units/developers alternatively, declare that section 22(3) of the Andhra pradesh Value Added rax Act, 2005 along with Rule 18 of the Andhra pradesh Value Added rax Rules, 2005 are ultra vires as being arbitrary and violative of articles 14 and 19(1)(g) of the Constitution of tndia.

l.A.NO:1 OF 2009 (WPMP.NO :16120 OF 20091

Petition Under section 151 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the Respondent No.3 not to take any coercive steps.

l.A.NO:2 OF 2009 (WPMP.NO :16121 OF 2009)

Petition Under section 15i cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay the operation of the impugned order No.A.R.com/g/200g dated 26.s.2oog passed by the Respondent No.1.

counsel for the Petitioner : Ms. sAAcHl AWATE, couNsEL REPRESENTING

M/s LAKSHMI KUMARAN & SRTDHARAN

Counsel for the Respondents : Gp FOR COMMERCTAL TAX

The Court made the following ORDER

7.

\

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDBRABAD

THE HONOURABLE SRIJUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO

NANDIKONDA

W.P.No.l2473 OF 2009

23-02.2026

Between:

M/s DLF Commercial Developers Ltd.

. . . Petitioner

AND

Authority for Clarification and Advance Ruling Commercial Taxes Department, Government of Andhra Pradesh, Hyderabad and 4 others

..Respondents

$,DEB, (per Hon'blc Sri .lustitt P Sum Ko.shl')

Ms. Saachi Awatc, lt:arned counsel representing NOs Lakshrni Kumaran & Sridhararr, leamed counsel for the petitioner, prays for withdras'al of the writ petition.

2.

As prayed for, the writ petition stands dismissed as withdrawn. There shall be no order as to costs.

t

.J

2

Consequently, miscellaneous petitions pending, if any, shall stand c losed.

I

i

\

//TRUE COPY//

SD/-A.H.S. GOWRI SHANKAR

AS

TANT REGISTRAR

ECTION OFFICER

To

1. Two CCs to GP FOR COMMERCIAL TAX, Hiqh Courr ior the Srate of Telangana at Hyderabad. [OUT]

2 One CC to SRI LAKSHMI KUMARAN & SRTDHARAN, Advocate tOpUCl 3 Two CD Copies SA

BS

o

It

HIGH COURT

DATED: 2 310212026

I

toB IH-r Slll

:\

2 3 l,1IB 2!2i

(_

.)'

l()

r9.

'),