WP/24937/2009 of K.RAMACHAITANYA ,HYDERABAD,R.R.DISTRICT AND 16 OTHERS Vs THE UNION OF INDIA.,MIN OF HOME, AND 2 OTHERS on 8 December 2025

1. K.Ramachaitanya, S/o. K.Rama Mohan Rao, Rep. by GPA Holder K.Rammohan Rao R/o.Flat No.101, Ushodaya Towers, Chandanagar Hyderabad, R.R.District

2. K.Sharada, Wo.Satyanarayana Reddy Rl/o.FIat No.102, Ushodaya Towers, Chandanagar Hyderabad, R.R-Diskict

3. K.Sai Krishna, S/o.Narayana Rao Rt/o.Flat No.106, Ushodaya Towers, Chandanagar Hyderabad, R.R.District

4. G.Raj Kumar, S/o.Bikshapathi rep.by GPA Holder G.Bikshapathi R/o.Flat No.1C8, Ushodaya Towers, Chandanagar Hyderabad, R.R.District

5. B.Shashank, S/o.Ramakishan Rao Flat No.206 Ushodaya Towers,Chandanagar, Hyderabad R.R.District

6. V.N.V-Sri Ram, S/o.Kamaraju REP by GPA Holder Kamaraju Flat No.30'l Ushodaya Towers,Chandanagar, Hyderabad R.R.District

7. K.S.Reddy, s/o.Janga Reddy Flat No.302 Ushodaya Towers,Chandanagar, Hyderabad R.R.District

8. Ch.Chenna Reddy, S/o.Damodhar Redd rep by GPA Holder Damodhar Reddy Flat No.306 Ushodaya TOwerrs,Chandanagar, Hyderabad R.R.District 9- Y. Praveen Kumar, S/o.Nageshwar Rao. Flat No.304 Ushodaya Towerrs, Chandanagar, Hyderabad R.R.District

10. Y.Chandrasekhar Reddy, S/o.Buchi Reddy rep.by GPA Holder Buchi Reddy Flat No.308 Ushodaya Towers, Chandanagar, Hyderabad R,R-District '11.J.Sirisha, Wo.D.V.N.Kumar Flat No.401 Ushodaya TOwerrs,Chandanagar, Hyderabad R.R.District

12. P.Anil Kumar, S/o.Ashok Kumar Flat No.402 Ushodaya Towers, Chandanagar, Hyderabad R.R.District '13. T.V.P.Saradhi, S/o.T.V.G.Rao Flat No.403 Ushodaya TOwers,Chandanagar, Hyderabad R.R.District

14. C.N.V.Kumar, S/o. Ramachandra RAo Flat No.407 Ushodaya Towers, Chandanagar, Hyderabad R.R.District

15. B.Brahmaiah, S/o.Narasimhim Flat No.408 Ushodaya Towers,Chandanagar, Hyderabad R.R.District - 16 A.Ramagopal, S/o.Satyanatayana Rao Flat Towers,Chandanagar, Hyderabad R.R.District

17. Y.V.V.Rao, S/o.Dharma Rao Flat No.506 Ushodaya Hyderabad R.R.District No.504 Ushodaya owers, Chandarragar, ...PETITIONERS ...RESPONDENTS r praying that in the High Court may be lhe nature of writ of not considering the )9 seeking refund of the transfer of semi . as illegal, arbitrary. trary to the circular , and Customs dated -.fund the amount of ' the transfer of semi AND

Petition under Article 226 of the Constitution of lnrl circumstances stated in the affidavit filed therewith, th<: pleased to issue an writ or order or direction more so irr mandamus declaring the action of the 2nd respondent ir application of the petitioners dated 17.9.2009 and 5.10.21 the amounts paid by the petitioners towards service tax fo finished property from the developer i.e- the 3rd responder unlustified contrary to the provisions of Finance Act, cr,r issued by the Union of lnciia through Central Board of Excir; 29.1.2009 and consequently direct the 2nd respondent to Rs.15,79,762^ paid by the petitioners towards service tax Ic finished property by the 3rd respondent. The Union Of lndia, represented by the Secretary to (l )vernment. Ministry of Finance, Department of Revenue, New Delhi The Commissioner of Customs, Central Excise and Sir rvice Tax, Hyderabad Commissionerate-1, Revenue Building, Near L.B.Stadium Road, Basheerbagh, Hyderabad M/s. Ushodaya Constructions, rep. by its lvlanaging p lrtner, Sri.K.Srinivasa Rao, having its office at Plot No.158 Phase lll FCI Col rny, Vanasthalipuram, Hyderabad l.A. NO: 1 OF 2009(WPMP. NO: 32464 OF 2009) Petition under Section 151 CPC praying that in the r ircumstances stated in the affidavit filed in support of the petition, the High Cou t may be pleased to direct the 2nd respondent to refund the amounts paid by tll r petitioners lowards service tax for the transfer of semi finished property by tt I 3rd respondent as otherwise the petitioners will be put to irreparable loss and ri ,vere hardship. Counsel for the Petitioner: SRI VENKATRAM REDDY MAN] JR :-].-"-.i:-.:I

- Counsel for the Respondent No.1: SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERIAL OF INDIA Counsel for the Respondent No.2: Ms. B.SAPNA REDDY, Sr. SC FOR CBIC Counsel forthe Respondent No.3: SRI K.V.RA.TENDHRA PRASSAAD The Court made the following: ORDER I I I

( TN THE HIGH COURT FOR THE STATE OF TT1 ,ANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM I( fSHY ANT) THB HONOURABLE SRI JUSTICT] SUDDALA CHALAPATHI RAO Writ Petition No.24937 of 2009 Dated: 08.12.2025 Between: M r. K. Ramachaita n1,a and others. Petitioners AND The Union of India Rep by its Secrctary to Government, Ministry of Fir.rance, Departrnent of Revenue, New Delhi and others . . , i.espondents ORDER, (per llon'blc Sri Jusricc P Sam Koshy) The instant is the writ petition which has been f I :d primarily being aggrieved by ttre inaction on the part of respor lent no.2 in considering and deciding the two applications which th : petitioners have fited on 17.09.2009 and 05.10.2009

2. Today, Ms.B.Sapna Reddy, learned seL.i lr standing counsel for respondents subrnits that in all progres I these two applications must have to be decided pending the writ petition betbre this Court, if not, the authority shall make all endeavors in deciding the same at the earlier.

3. Given the said submissions and the nature of relief sought lor in the writ petition, we are inclined to allow the writ petition to the extent of relief sought for.

4. Accordingly, this writ petition is disposed of directing respondent No.2 to verifu whether they are in receipt of these two applications dated, 17.09.2009 and 05.10.2009 seeking refund of the amount paid by the petitioners and if they have received the sarne and further if these appiications are not decided or stiil pending, lct appropriate decision be taken in accordancc to law at the earlicst, pref-erabty within a period of six (6) weeks. Consequently, miscellaneous petitions pending, il any, shall starrd closed. Ihere shall be no order as to costs. //TRUE COPY// SD/-P.C. SULEKHA DEVI ASSISTANT RJz6ISTRAR secn6f,orrrcen To, 1 The Secretary to Government, Ministry of Finance, Department of Revenue, New Delhi, Union Of lndia. 2- The Commissioner of Customs, Cenkal Excise and Service Tax, Hyderabad Commissionerate-1, Revenue Building, Near L.B.Stadium Road, Basheerbagh, Hyderabad

3. One CC to SRI VENKATRAM REDDY MANTUR, Advocate [OPUC]

4. One CC to SRI K.V.RAJENDHRA PRASSAAD, Advocate [OPUC]

5. One CC to tvls. BOKARO SAPNA REDDY, Sr. SC FOR CBIC [OPUC]

6. One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERIAL OF lNDlA, High Court for the State of Telangana at Hyderabad [OPUC]

7. Two CD Copies BSR -E$ _

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HIGH COURT DATED: 0811212025

ORDER

WP.No.24937 of 2009 o ,9 .) /4 ) ( ( ! ,llN 2[2; s, DISPOSING OF THE WRIT PETITION, WITHOUT COSTS q