WP/20317/2009 of M/s Sri Chakra Cements Ltd., Vs The Commercial Tax Officer, on 18 February 2026

134471

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

(Special Original Jurisdiction)

WEDNESDAY, THE EIGHTEENTH DAY OF FEBRUARY

TWO THOUSAND AND TWENW SIX

PRESENT

THE HONOURABLE SRI JUSTICE P. SAM KOSHY

AND

THE HONOURABLE SRIJUSTICE NARSING RAO NANDIKONDA

WRIT PETITION NO: 20317 0F 2009

Between:

AND

M/s Sri Chakra Cements Ltd, CONCRETE HOUSE,6-3668/10/66'.Durga

i.lalar Cotonv. Puniaqutta,Hyderabad - 5OO 082 rep by its Manging Director, lvtr."V.V.V. S. n.Anja irelu lu, Sio. Late VS N Mu rthy

...PETITIONER

1. The Commercial Tax Officer, Punjagufta Circle' Mayur Kushal Complex'

Abids; Hyderabad.

2. The Commissioner of Commercial Taxes Andhra Pradesh, Hyderabad'

3. The State of Andhra Pradesh, Rep by the Principal secretary to the Revenue, Govt ofAndhra Pradesh, Secretariat, Hydeabad

4. The Appellate Deputy Commissioner, Punjagufta Division, Nampally'

Hyderabad.

5. The Additiona| Commiss'toner (CT) (Legal) (FAC), office of the Commissioner

- of Commercial Taxes, Andhra Pradesh, 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 an appropriate writ or direction,_ more particularly one.in the nature of writ of Mandamus declaring the G.O.Ms.No.2201 Revenue (cT-ll)

oepartment dated 29-12-2005 as illegal and unconstitutional in so far as it relates to declare the coal as among the ineligible list of inputs under Rule 20(2)

of A.P.VAT Rules 2005 retrospectively from 01 04'2005

l.A. NO: 't OF 2009(WPMP. NO: 26498 OF 20091

Petition under Section 15'1 CPC praying that in the circumstances stated in the affi(avit filed in support of the petition, the High Court may be pleased stay all further proceedings pursuant to thb notice dated 24-08-2009 in Ref.No.C1lDMU/2009-10 issued by the 1st respondent pending disposal of the above writ petition.

Counsel for the Petitioner: SRI GANESH BHUJANGA RAO VAODURI

Counsel for the Respondents: SRI T.CHAITANYA KIRAN ASST.GP

REPRESENTING SRl SWAROOP Oorima, SPL GP FOR STATE TAX

The Court made the following: ORDER

IN TIIE IIIGH COT]RT FOR TIIE STATE OF TELANGAIYA AT

HYDERABAD

TTIE IIONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

WP.No.20317 of 2009

Date:18.02.2026

Between:

IWs.Sri Chakra Cements Ltd., Hyderabad.

... Petitioner

And

The Commercial Tax Ofticer,

Punjagutta Circle, Abids, Hyderabad and others

.. . Respondents

ORDER: (per Hon'ble Sri Justice P.Sam Koshy)

Heard Sri Ganesh Bhujanga Rao Vadduri, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, leamed Assistant Govemment Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader flor State Tax, appearing for respondents and perused the record.

2.

Leamed counsel for the petitioner submits that vide order datsd 16.09.2009, the Appetlate Deputy Commissioner rejected the application for stay filed against the order olthe 1" respondent and the same was challenged in WP.No.20779 ol 2007. The said Writ Petition was disposed of by this Court vide order dated 04-102007

and it was ordered to deposit the 50% of the disputed tax by the petitioner pending the appeal.

3.

Today, leamed counsel for the petitioner, submits that substantive appeal pending before the appellate authority itselfhas since got decided in favour of the petitioner and the authority remanded the matter back to the Assessing Authority for fresh order to be passed. The grievance against which the present writ petition was frled as of now seems to have got redressed and therefore, he does not intend to pursue the writ petition any further.

However. he seeks liberty to revive the writ petition in the event of any claim 'flowing from the relief sought for in the present writ petition if still survives.

4.

The said prayer was not opposed by leamed State counse[.

5.

Accordingly, the Writ petition stands disposed of, at this stage reserving the right of the petitioner to revive in the event of any relief flowing from the relief sought for in the presenr wrir petitions still remains unredressed. The question of law raised in this writ petition which would still remain open to be adjudicated in the appropriate proceedings. There shall be no order as ro costs.

//

Miscellaneous applications pending, if any, shall stand closed.

SD/-U. SUD

ASSISTANT REGI

R

//TRUE COPY//

CTION OFF!CER

1. The Commercial Tax Officer, Punjagutta Circle, May ushal Complex, Telangana. [OUT]

Two CD Copies

BN

PS

To,

Abids,'Hyderabad.

2. The Commissioner Commercial Taxes Andhra Pradesh, Hyderabad.

3. The Principal Secretary to the Revenue, The State ofAndhra Pradesh, Govt of Andhra Pradesh, Secretariat, Hyderabad

4. The Appellate Deputy Commissioner, Punjagutta Division, Nampally, Hyderabad.

5. The Additional Commissioner (CT) (Legal) (FAC), Office of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad.

6. One CC to SRI GANESH BHUJANGA RAO VADDURI, Advocate [OPUC]

7. Two CCs to GP FOR COMMERCIAL TAX, High Court for the State of

HIGH COURT

DATED:1 810212026

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