Aurobindo Pharma Limited vs. The State Of Telangana
Held
The High Court noted that the department was willing to reconsider the matter in light of previous High Court judgments (Patson Papers Private Limited and Atul Limited). Consequently, the impugned orders of the original and appellate authorities were set aside, and the case was remanded to the original authority for a fresh decision within four months.
Facts
Aurobindo Pharma Limited sought a refund of Compensation Cess paid on inputs (coal) used for manufacturing goods that were subsequently exported as zero-rated supplies. The refund claim was rejected by the original and appellate authorities, leading the petitioner to approach the High Court.
Key Issues
The key legal issue was the eligibility for a refund of unutilized Compensation Cess paid on inputs (coal) when the final manufactured goods are exported as zero-rated supplies, particularly when these final goods might be non-taxable.
Sections Cited
Section 16 of the IGST Act, Section 17(5) of the CGST Act, Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017, Section 11(2) of the Goods and Services Tax (Compensation to States) Act, 2017
AI-generated summary — verify with the full judgment below
\ [ 3488 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) IVONDAY,THE FIFTEENTH DAY OF DECEIVIBER TWO THOUSAND AND TWENTY FIVE THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR STNGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN Between: Aurobindo Pharma Limited, Plot No.1, Survey No.83/'1 , Galaxy Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500032, Telangana, lndia Rep by its Authorised Signatory, tVlr. T. Deepak ...PETITIONER AND 1. The State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary, The Dr. B.R Ambedkar Telangana State Secretariat, Khairatabad, Hyderabad- 500022. 2. The Deputy Commissioner (ST), STU-1 , Punjagutta Division, Hyderabad.
The Appellate Joint Commissioner of State Tax, Punjagutta Division, 5"' Floor, C.T. Complex, Nampally, Hyderabad 4. .GSTN, Worldmark 1, Aerocity, lndira Gandhi lnternational Airport, New Delhi. -(Respondent No.4 is impleaded aB-pei C.O ilt.18-09-2025 in WP.No.23857 ot 2025) ...RESP.NDENTS Petition under Article 226 o'f lhe Constitution of lndia praying that in the circumstances stated in the af
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.