M/S Sai Silks (Kalamandir) LTD vs. The State Of Andhra Pradesh

WP/14506/2024HC Andhra PradeshGSTCNR APHC01028874202429 June 2025Bench: SUBBA REDDY SATTI2 pages
For Petitioner: K V UPENDRA GUPTAFor Respondent: GP FOR ENERGY
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Held

The Court, as an interim measure, granted relief to the petitioner. It directed that the respondents shall not take any coercive steps, including disconnection of electricity supply, for the non-payment of electricity duty as per G.O.Ms.No.7, dated 08.04.2022. However, this relief was conditional. The petitioner was required to make payment of the electricity duty at the rate of Rs.0.06 per unit. Furthermore, the petitioner was also obligated to clear any pending dues of duty at the same rate of Rs.0.06 per unit. The Court listed the matter for further hearing after four weeks for the filing of counter-affidavits by the respondents. No specific finding was made on the ultimate merits of the dispute, as this was an interim order.

Facts

M/s Sai Silks (Kalamandir) Ltd, the petitioner, filed a writ petition before the Andhra Pradesh High Court challenging an action by the respondents related to electricity duty. The petitioner's counsel referred to similar circumstances where a Co-ordinate Bench of the High Court had passed interim orders in other writ petitions (W.P.Nos.2935 & 4727 of 2023). The petitioner sought a similar interim order in the present writ petition. The respondents include the State of Andhra Pradesh and other authorities. The dispute pertains to the payment of electricity duty as per G.O.Ms.No.7, dated 08.04.2022.

Key Issues

1. Whether the Court should grant an interim order in favour of the petitioner, similar to the orders passed in W.P.Nos.2935 & 4727 of 2023, in the context of electricity duty payment as per G.O.Ms.No.7, dated 08.04.2022? Petitioner's Contention: The petitioner argued that in similar circumstances, a Co-ordinate Bench of the High Court had granted interim relief. Therefore, the petitioner prayed for a similar interim order to be passed in their case, seeking protection from coercive steps, including disconnection, for non-payment of electricity duty as stipulated in the said G.O. Respondent's Contention: The judgment does not record any specific arguments from the respondents at this interim stage. The matter was listed for filing of counter-affidavits.

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Cause title — parties, addresses and appearances
APHC010288742024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3329] WEDNESDAY ,THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE VENKATESWARLU NIMMAGADDA WRIT PETITION NO: 14506/2024 Between: M/s Sai Silks (kalamandir) Ltd ...PETITIONER AND The State Of Andhra Pradesh ...RESPONDENT Counsel for the Petitioner: 1. K V UPENDRA GUPTA Counsel for the Respondent: 1. GP FOR ENERGY The Court made the following:

ORDER:

Heard the learned counsel for the petitioners, learned Government Pleader for Energy for respondent No.1 and Sri Metta Chandra Sekhar Rao, learned Standing Counsel for respondent Nos.2 to 6. Learned counsel for the petitioners submits that in similar circumstances the Co-ordinate Bench of this Court has passed interim orders in W.P.Nos.2935 & 4727 of 2023. Accordingly, prayed to pass the similar interim order in this Writ Petition also.

Considering the submissions made above and on perusal of the record, this Court is inclined to pass the following interim order: Accordingly, as an interim measure it is provided, that the respondents shall not

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