WP/4231/2009 of HDFC BANK LTD. SEC. Vs STATE OF A.P.HYD AND ANOTHER on 16 December 2025

[ 348e ]

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

(Special Original Jurisdiction)

TUESDAY, THE SIXTEENTH DAY OF DECE[/BER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P. SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

WRIT PETITION NO: 4231 OF 2009

Betwee n:

HDFC Bank Limited 4th Floor, Lala Landmark, 5-4-94 to 97, Ranigunj, tVG

Road, Secunderabad - 500 003. Rep by its Legal l\,4anager, N. Pratap Kumar

...PETITIONER

AND

'1 . State of Andhra Pradesh, Rep by its Secretary, Revenue Depa(ment, A.P.

Secretariat, Hyderabad.

2. Commercial Tax Officer, Ramgopalpet Circle, Begumpet Division, 3rd FIoor, Pavani Prestige, Ameerpet, Hyderabad.

...RESPONDENTS

Petitron 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 rssue an appropriate writ, order or direction, more partrcularly in the nalure of writ of Mandamus, declaring that Section 13 (10) and Explanation (iii) and (iv) to Section 2(10) of the APVAT Act are discriminatory and violative of Article 14 of the constitution of lndia, and accordingly, strike down the same (ii) and further declare that the order of assessment dt. 28-1 -2009 issued in form VAT 305 (Penalty), by the respondent, in so far as levying penalty as illegal, arbitrary, and void and set aside the same.

l.A. NO: 1 OF 2009(WPMP. NO: 5553 OF 200S)

Petition under Section 15'1 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay collection of disputed penalty in pursuance of the order of assessment dt. 28- '1-2009 issued in Form VAT 35 (Penalty), by the respondent, pending disposal of the writ petition.

Counsel for the Petitioner: SRI A.V.A. SIVA KARTHIKEYI, tEP. FOR

SRI S. CHAKRAPANI

Counsel for the Respondent No.1: GP FOR REVENUE

Counsel for the Respondent No.2: GP FOR COMMERCIA - l'AX

The Court made the following: ORDER

tN't'il[ ilt(;H couR'l' r'olr TIIE s'fA]'li ol.'tEt,.\NG,,\N \

A'l'IlYl)Ell.\llrrt)

I'III, IIONOUIIABI,Ii SITI JUS I'IC]I.] I'.S,\NI I(0SIIY

AND

TIIII IIONOUR,\lll-l- SItI JLls l'l(ll-

SUDDAI,A CI IALI\P.\-[TI I ITAO

Writ I'>ctition No.l23 I of 2009

Datcd:16.12.2025

llctrl'cen

II[)l:('Bank Limited

J'r' lloor, l.alu Landnrark,

5--1-94 to 97, [{anigunj, MG Roacl,

Sccunclerabld 500 003.

Rcp try its Legal Manager

N.l)ra tap Kuntar

l'etitioner

N NI)

Statc of Andhra Pradesh,

Rcp.by its Secretary,

Rcvcr.rue Deltartment, A. P. Secrctariat, I I1,d",otlu,, atrd a uotlter.

.. Rcsllon(lcIts

ORDI'lR, (pL'r l{on'bla Sri.lusticc l'.Stun Kttsltt')

Mr.A.V.A.Siva Karthikeya, learnetl coltnscl lirr tltc l)etiti(rrlct submits that in spite of repeated calls, the petitiol)cl is not t'csponding so as to ascerlain whethcl the 1r.r' survives or not

1.

Irr r ictv of tlre saurc. this Bench is lefi ,r L I rtrr option but to tlisrri:s tlre \\'rit I'ctition tirr rrant of l)rosocuti()r, \, lllt lilrcltv to (llc llelilt()tlat ,, lciitc tltc :altrc u'itlt a1 appr6pr ir -' ltptrlicatrrrir rritlr .iLLslrlllrir.' L(irsons. lhat too t cuse il'thc grieYxllcc .l ll .rrrr ir cs

l.

llrc r rrse is ireeorclirrglv tlisrrrissed lbl rvant o{ t.toseeutLorr I hcre slrall bc no orilcr as to costs ( or\c(lr.lcnll\. urisccllancous pc{itions PLt ( lllg. il anr. shall \lan(l al(,.e,1

SD/. VI. OSMAN ALI BAIG

S: STANT REGISTRAR

I,

\

To,

//TRUE COPY//

ECTION OFFICER

1. One CC to SRI S. CHAKRAPANI, Advocate [OPUC]

2. Two CCs to GP FCR REVENUE, High Court for the St: e of Telangana lourj

3. Two CCs to GP FOR COt\4I\ilERClAL TAX, High Court f rr the State of Telangana. [OUT]

4. Two CD Copies

BN

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HIGH COURT

DATED:1 611212025