Symbio Generrics INDIA PVT LTD vs. The State Of Ap

Held

The Court disposed of the writ petition in terms of the common order passed by the Division Bench in W.P.No.29672 of 2023 & batch dated 26.06.2025. The Division Bench had struck down G.O.Ms.No.7, dated 08.04.2022. However, it held that the government is entitled to collect Duty at the rate of 6 paise per unit throughout the period from the date Act 10 of 2021 was published in the Gazette until the rate of duty is modified in accordance with law. The exemption granted to agricultural consumers under G.O.Ms.No.82, dated 07.07.2003, was also confirmed to remain in force. The amendments to Section 3 by Act 23 of 2024, granting power to the government to fix duty between six paise and one rupee, were upheld, but the power to identify consumer categories for tariff fixing was set aside. The proviso for a minimum duty of 6 paise per unit was unaffected. Amendments to Section 7 by Act 23 of 2024 were struck down. G.O.Ms.No.22, dated 23.10.2024, was also struck down, with G.O.Ms.No.277, dated 09.12.1994, remaining in force, permitting recovery of duty at 6 paise per unit.

Facts

The petitioner, Symbio Generics India Pvt Ltd, filed a writ petition challenging G.O.Ms.No.7 Energy (Power-III) Department dated 08.04.2022, which increased the Electricity Duty from Rs.0.06 per unit to Rs.1.00 per unit for commercial and industrial consumers. The petitioner sought to declare this action illegal and arbitrary, and requested adjustment of refundable amounts in future bills, levying duty only at Rs.0.06 per unit. The petition also sought interim relief to prevent power disconnection for recovery of the increased duty pending disposal of the writ petition. The State of AP and Eastern Power Distribution Company of Andhra Pradesh Ltd were the respondents.

Key Issues

1. Whether the action of the Respondents in issuing G.O.Ms.No.7 Energy (Power-III) Department dated 08.04.2022, increasing the Electricity Duty from Rs.0.06 to Rs.1.00 per unit for commercial and industrial consumers, is illegal, arbitrary, and contrary to law, as contended by the Petitioner? 2. Whether the Petitioner is entitled to have the refundable amount adjusted in future consumption bills and to be levied Electricity Duty at Rs.0.06 per unit only, as prayed for by the Petitioner? The Petitioner argued that the G.O. was illegal and arbitrary. The Respondents did not record any specific arguments in the judgment, but their counsel appeared. The Court noted that the issue was covered by a previous Division Bench order.