WP/20718/2009 of M/S HINDUSTAN COCA COLA BEVERAGE PVT LTD Vs THE ASSISTANT COMMISSIONER AND 2 OTHERS on 19 February 2026

1. The Assistant Commissioner (CT), L TU Sarroornagar Division,

2. The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad.

3. The,Addl Commissioner(CT) Legal, A.P Hyderabad Petition Under Article 226 ot 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 of Mandamus or any other appropriate writ order or direction a) declaring Rule 25(8) defining under declaration of Tax as beyond power of Rule Making Authority under Section 78 of the APVAT act and hence penalty under section 53 can not be enforced d) declare that the demands made on discounts and frees and the higher rate of tax on the turnover relating to fruit juices as carbonated soft drinks is illegal and arbitrary e) and consequently set aside the penalty order dt 12-05-2009 as null and void.

l.A.NO:l OF 2009 (WPMP.NO: 26998 oF 2009) Petition lJnder section 15't cPc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to stay of all further ploceedings including recovery of the disputed penalty pursuant to the order of the 3rd respondent dt 17-09-2009 and the order of the 1st respondent dt 12-05-2009 pending disposal of the writ petition. Counsel for the Petitioner : SRI MOHAMMED RAFI' ADVOCATE FOR SRI K.RAJIREDOY Counsel for the Respondents : SRI T.CHAITANYA KIRAN, AGP REPRESENTING MR SWAROOP OORILLA, SPL G.P FOR STATE TAX The Court made'the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE ITONOT'RABLE SRI JUSTTCE NARSING RAO NANDTKONDA WP.No.20718 of 2fi)9 19.02.2026 Between: IWs.Hindustan Coca Cola Beverages Private Limited, Rep.by its Auttro ized,signatory, K. Ravi, Regional Finance Manager, Hyderabad. Petitioner AND The Assistant Commissioner (CT), LTU, Saroomagar Division, Hyderabad and others. Respondents ORDER: (per Hon'ble Sri Justice P.Sam Koshy) Mr.Mohammed Rafi, learned counsel representing Mr.K.Raji Reddy, learned counsel appearing for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Govemment Pleader representing Mr.Swaroop Oorilla, learned Special Govemment Pleader for State Ta<, appearing for the respondents

2. Learned counsel for the petitioner submits that the petitioner does not intend to pursue the writ petition any further. I( \

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3. In view of the same, the Writ Petition stands disposed of as not pressr:d. There shall be no order as to costs. Mi:;cellaneous applications pending, if any, shall stand closed. SD/-A.H.S. GOWRI SHANKAR ISTANT REGISTRAR ,,TRUE COPY" SECTION OFFICER {. The Assistant Commissioner (CT), L TU Sarroorn Division, Hyderabad Rural Division,

2. The Appellate Deputy Commissioner (CT), Hydera Hyderaba<I.

3. The Addl Commissione(CT) Legal, A.P Hyderabad.

4. One CC to SRI K.RAJI REDDY, Advocate [OPUC]

5. One CC to MR SWAROOP OORILLA, SPL G.P FOR STATE TAX, Advocate (oPUC)

6. Two CD Copies To SA BS

0. I I HIGH COIJ r=i.{ 9t02t2026 ( lHE S 2 3 t'![q 7t}2$ oo * * ....'-. WP.No.20718 of 2009 DISPOSING OF T AS NOT PRF-SSE ;t D o D WITHOUT COSTS'