M/S. Sembcorp Energy INDIA Limited vs. The State Of Andhra Pradesh

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WP/13614/2022HC Andhra PradeshGSTCNR APHC01023085202214 April 2026Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR4 pages
For Petitioner: LAKSHMI KUMARAN SRIDHARANFor Respondent: GP FOR COMMERCIAL TAX

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Heard together (2 matters)

W.P.No.13614 of 2022
W.P.No.11521 of 2023

Read from the judgment's own cause title. This page is filed under one of them.

APHC010230852022

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 13614/2022 Between:

1.

M/S. SEMBCORP ENERGY INDIA LIMITED,, PYANAMPURAM/NELATUR VILLAGE,

MUTHUKUR MANDAL, NELLORE, ANDHRA PRADESH - 524344, REP. BY ITS VICE- PRESIDENT (TAXATION), MR. BHUVNESH SAH

...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE (STATE TAX),

SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.

2.

DEPUTY COMMISSIONER OF CENTRAL TAX, D.NO.24-7-48, ANNAMAYYA CIRCLE, MINI BYPASS ROAD, MSR LAYOUT NELLORE CGST DIVISION, NELLORE

...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ, Order or Direction particularly one in the nature 'Writ of Mandamus a) setting aside the Impugned Final Refund Rejection Order in Form RFD-06 dated 22.03.2022 for the period Oct, 2021 to Dec, 2021, b) directing the Respondents to refund Rs. 24,16,66,213/- in full with applicable interest at the rate of 6 percent per annum and, c). And to pass Counsel for the Petitioner:

1.

LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S):

1.

GP FOR COMMERCIAL TAX The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The issue raised in the present writ petition is covered by a judgment of this Court, in W.P.No.11521 of 2023, dated 27.11.2024. 2. Accordingly, this Writ Petition is disposed of, in terms of the order of this Court, in W.P.No.11521 of 2023, dated 27.11.2024. Consequently, orders to be passed. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J

_________________ T.C.D. SEKHAR, J

Date:15.04.2026 KBN THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

AND THE HON'BLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION No.13614 of 2022 (per Hon’ble Sri Justice R. Raghunandan Rao)

15.04.

2026

KBN

Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.