Aurobindo Pharma Limited vs. State Of Telangana
Held
The High Court allowed the writ petitions, setting aside the impugned orders. Relying on its own previous identical judgment for the same petitioner and precedents from the Gujarat High Court (Atul Limited and Patson Papers Private Limited), it remanded the matter to the original authority for a fresh decision within four months, after providing an opportunity of hearing to the petitioner.
Facts
Aurobindo Pharma Limited, engaged in manufacturing, sought a refund of unutilized compensation cess for various tax periods. The refund claims were rejected by the appellate authority, despite the petitioner's final products being exported (zero-rated supplies) and exempted from GST.
Key Issues
The key legal issue was the entitlement of the petitioner to a refund of unutilized compensation cess paid on inputs, where the final product was exported as zero-rated supply and exempt from GST.
Sections Cited
Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017, Goods and Services Tax (Compensation to States) Act, 2017
AI-generated summary — verify with the full judgment below
t [ 348s ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUST]CE SUDDALA CHALAPATHI RAO WRIT PETITION NOS: 13688. 13689.'13690 .13707.137 12. 13717.',13726 13727 13728. 13730.13733.13734. 13735. 13736 . 13738. 13739.13740. 13742 13743 13745,1 3747. 13748.'.|.3753. 13755. 13782 AND 13786 0F 2026 W.P.NO: 13688 OF 2026 Between: Aurobindo Pharma Limited, Plot No.1, Survey No.83/1 , Galaxy Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidu rg Panmaktha, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500032, Telangana, lndia Rep by its Authorised Signatory, Mr. T. Deepak ...PETITIONER AND 1. State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary.
Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad'
Appellate Joint commissioner of state Tax, Punjagutta Division, 5th Floor, C.T. Complex, NamPallY, HYderabad ...RESPONDENTS Petition under Article 226 ol the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the
The judgment continues below.
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