WP/388/2010 of HERCULES DRILLING INTERNATIONAL LTD Vs THE GOVT OF AP., COMMERCIAL TAX DEPT., AND 3 OTHERS on 10 December 2025

[ 348e ]

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

(Special Oiiginal Jurisdiction)

WEDNESDAY, THE TENTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

WRIT PETITION NO: 388 OF 2010

Between:

Hercules Drilling lnternational Ltd., a company incorporated under the Laws of Cayman lslands having its registered office at Post Box 3O9GT,Ugland House South Church Street, George Town Grand Cayman, represented by its Constituted Attorney Mr.Jaideep Nakai

...PETITIONER

AND

The Government of Andhra Pradesh, rep. by its Principal Secretary, Commercial Tax Department, Secretariat Hyderabad The Deputy Commercial Tax Officer-!, Rajahmundry Circle, office of the Commercial Tax, Rajahmundry, East Godavari District The Commercial Tax Officer, VAT Kakinada Circle, East Godavari District The Assistant Commercial Tax Officer VAT, O/o. The Commercial Tax officer, Kakinada Circle, East Godavari District

...RESPONDENTS

1.

2.

3.

4.

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 and more particularly in the nature of writ of mandamus declaring the action of the respondents initiating coercive action against the petition for the coverage under the AP VAT Act 2005 in respect of the contract of the petitioner with the ONGC for the purpose of oil and natural gas exploration and offshore drilling operations in the Krishna-Godavari Basin off the Eastern Coast of lndia. at an ONGC offshore Block is without jurisdiction and consequently set aside the impugned detention notices dated g.1.2010 and difect the respondents forbear from enforcing the AP VAT Act 2005 on the activities of the petitioner in its contract with ONGC.

l.A. NO: 1 OF 2010(WPMP. NO: 455 OF 2010)

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 be restrain the respondents from seizing the spares and equipment imported by the petitioner from time to time under its contracts with ONGC pending the disposal of the above writ petition.

l.A. NO: 2 OF 2010(WPMP. NO: 456 OF 2010)

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 restrain respondents from taking steps in furtherance of the impugned Detention Notice dated 9th January 2010 (Annexure P-9 hereto) pending disposal of the writ petition.

Counsel for the Petitioner: SRI S. NIRANJAN REDDY

Counsel for the Respondents: SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX

The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTTCE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

Writ Petition

o-388 of 2010

Dated: 10.12.2025

Between

Hercules Drilling lntl.Ltd.,

under the Laws of Cayman Islands

having its registered office at Post Box 309GT, Ugland House South Church Street, George Town Grand Cayman represented by its Constituted Attorney Mr Jaideep Nakai Petitioner

AND

The Government of Andhra Pradesh,

Rep by its Principal Secretary,

Commercial Tax Department,

Secretariat, Hyderabad and others.

Respondents

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

Today, when the matter is taken up for hearing, none has appeared on behalf of the petitioner.

2. Considering the fact that the challenge for the writ petition \ \

is only to the detention notice issued by the Department to the

2

To

"p.

petitioner in respect of goods worth Rs.80,00,000/- and tax due amounttoRs.10,00,000/-, the records also does not show any interim order being in operation in favour of petitioner. If that be so, by ef flux of time, the matter got itself decided on merits before the Department itself and this writ petition might be now have become infructuous.

3. Accordingly, we close the matter as having become infructuous. Horvever, the right of the petitioner stands reserved to move an appropriate application if at all any subsequent cause of action arises. There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall stand closed.

SD/.AHMED ABDULLA KHAN

REGISTRAR

//TRUE COPY//

SECTION OFFICER

1. One CC to SRI S. NIRANJAN REDDY, Advocate cl

2. Two CCs to SRI SWAROOP OORILLA, Special Government Pleader for State Tax, High Court for the State of Telangana at Hyderabad. [OUT]

3. Two CD Copies

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HIGH COURT

DATED i1011212025