Aurobindo Pharma Limited vs. State Of Telangana

134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENry EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA wRlT PETITIQN NOs: 13698, 13699, 13208, 13711,13715 & 13719 0F 2026 W.P.No.13698 OF 2026 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, Mr. T. Deepak ...PETITIONER AND 1 . State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary. 2. Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. 3. Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS Petition under Arlicle 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction, more appropriately in the nature of a writ of certiorari, calling for the records and quashing the order of the 3rd Respondent bearing order No. 2D36112s092003R dt.029.11.202b as being ilregar, arbitrary, and violative of the provisions of the central Goods and services Tax Act, 2011 , lhe lntegrated Goods and Services Tax Act, 2o1z and the Goods and services Tax (Compensation to States) Acl,2017 and Articles 14 and 265 of the Constitution of lndia, and consequently. direct the Respondents to issue refund of Cess to the Petitioner of Rs 56,45.801t - for the tax period June 2023 made vide ARN AA360525055657V on 30.05 2025 l.A. NO: 2 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the rmpugned order of the 3rd Respondent bearing order No 2D361125092003R dt29.11 2025 Counsel for the Petitioner : SRI KAILASH NATH P S S Counsel for the Respondents: SPECIAL GOVT PLEADER FOR STATE TAX W.P.No.13699 OF 2026 Between: Aurobindo Pharma Limited, Plot No.'1 , Survey No.B3/1 , Galaxy Tower, Floor Nos 22- 24, Hyderabad Knowledge city Raidurg Panmaktha, Serilingampally tttlandal, 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. 2. Deputy Commrssioner (ST) STU-1 Punjagutta Division' Hyderabad' 3. Appellate Joint Commissioner of State Tax' Punjagutta Division' Sth Floor' C.T. ComPtex, NamPallY, HYderabad ...RESPONDENTS Petition under Artrcle 226 of the Constitution of lndia praying that in the Circumstancesstatedntheaffidavitfiledtherewith,theHighcourtmaybepleased to issue a writ, order or direction, more appropriately in the nature of a writ of Certiorarr,callingfortherecordsandquashingtheorderofthe3rdRespondent bearing orders No ZD361125og15o5Edl.2g'11.2025 as being illegal, arbitrary' and violative of the provrsions of the central Goods and services Tax Act, 2017, lhe lntegrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 and Articles 14 and 265 of the Constitution of lndia, and consequently, direct the Respondents to issue refund of Cess to the Petitioner of Rs. 56,20,'1871- tor the tax period November 2021 made vide ARN 44361 0230447 54F on 31 -1 0-2023. l.A. NO: 2 OF 2026 Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the impugned order of the 3rd Respondent bearing Order No. 2D3611250919262 d1.29 11 2025. Counsel for the Petitioner: SRI KAILASH NATH P S S Counsel for the Respondents: SPECTAL GOVT PLEADER FOR STATE TAX W.P.No.13708 OF 2026 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, Mr. T. Deepak ...PETITIONER AND 1. State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary. 2. Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. 3. Appellate Joint Commissioner of State Tax, Punjagutta Division, 5th Floor, C.T. Complex, Nampally, Hyderabad ,..RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased toto issue a writ, order or direction, more appropriately in the nature of a writ of certiorarr, calling for the records and quashing the order of the 3rd Respondent bearing order No. 2D3611250919s9r dt.29.11.2025 as being iilegal, arbitrary, and violative of the provisions of the central Goods and services Tax Act, 2017 , the lntegrated Goods and Services Tax Act, 2017 and the Goods and Servtces Tax (Compensation to States) Acl,2017 and Articles 14 and 265 of the Constitution of lndia, and consequently. direct the Respondents to issue refund of Cess to the Petitioner of Rs. '12,07,4201- for the tax period January 2023 made vide ARN. 4A3601 250003555 on 01 -01 -2025 l.A. NO: 2 OF 2026 Petition under Sectron 151 CPC praying that in the circumstances stated in the affidavit filed rn support of the petition, the High Court may be pleased to suspend the impugned order of the 3rd Respondent bearing Order No. 2D3611250919597 dt29 112025 Counsel for the Petitioner : SRI KAILASH NATH P S S Counsel for the Respondents: SPECIAL GOVT PLEADER FOR STATE TAX W.P.No.13711 OF 2026 Between: Aurobindo Pharma Limrted, 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, Mr T Deepak ...PETITIONER AND 1. State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary. 2. Deputy Commissioner (ST), STU-1 Punjagutta Division, Hyderabad 3. Appellate Joint commissioner of state Tax, Punjagutta Division, Sth Floor, C T Complex, NamPallY, HYderabad ...RESPONDENTS Petrtion under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more appropriately in the nature of a Writ of Certiorari, calling for the records and quashing the order of the 3rd Respondent bearing Orcer No. 2D3611250918850 dt.29 11.2025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act, 2017, lhe lntegrated Goods and Services Tax Act, 2017 and the Goods and Services Tax (Compensation to States) Acl, 2017 and Articles 14 and 265 of the Constitution of lndia, and consequently, direct the Respondents to issue refund of Cess to the Petitioner of Rs. 7,47,9961 for the tax period February 2021 made vide ARN- AA360 1 23086 1 82H on 31 -0'l -2023. l.A. NO: 2OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to suspend the impugned order of the 3rd Respondent bearing Order No. zD36 1 1 25091 8850 dt.29. 1 1 .2025. Counsel for the Petitioner : SRI KAILASH NATH P S S Counsel for the Respondents: SPECIAL GOVT PLEADER FOR STATE TAX W.P.No.13715 OF 2026 Between: Aurobindo Pharma Limited., Plot No.1, Survey No.83/1, Galary Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidurg Panrnaktha, 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. 2. Deputy Commissioner (ST), STU-1, Punjagutta DiviSion, Hyderabad. 3, Appellate Joint Commissioner of State Tax, Punjagutta Division, gtth Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue a writ, order or direction, more appropriately in the nature of a writ of certiorari, calling for the records and quashing the order of the 3rd Respondent bearing Order No 2D361125091491F d1.29.11.2025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act, 2017, the lntegrated Goods and Services Tax Act, 2077 and the Goods and Services Tax (Compensation to States) Acl,2017 and Articles -14 and 265 of the Constitution of lndia, and consequently/ direct the Respondents to issue refund of Cess to the Petitioner of Rs. 8471 737 t- fot the tax period October 2020 made vide ARN AA3609220324021 on 29.09.2022. l.A. NO: 2 OF 2026 Petition under section 151 CPC praying that in the circumstances stated in the affidavit filed rn support of the petition, the High Court may be pleased to suspend the impugned order of the 3rd Respondent bearing Order No' 2D361125091491F dt 29 112025. Counsel for the Petitioner : SRI KAILASH NATH P S S Counsel for the Respondents: SPECIAL GOVT PLEADER FOR STATE TAX W.P.No.13719 OF 2026 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, Mr T Deepak ...PETITIONER AND 1. State of Telangana, Revenue Secretary (Commercial Tax) Department Rep by its 2 Deputy Commissioner (ST), STU-1 Punjagutta Division' Hyderabad' 3'AppellateJorntCommissionerofStateTax,PunjaguttaDivision,5thFloor, C T ComPlex, NamPallY, HYderabad ...RESPONDENTS Petition under Arlicle 226 of the Constitution of lndra praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a writ, order or direction, more appropriatery in the nature of a writ of certiorari, ca,ing for the records and quashing the order of the 3rd Respondent bearing Order No. 2D361 12SOg1g3gV dt.2g. 1 1.2025 viorative of the provisions of the centrar Goods "".:i;,'::."f:r';lfl;l; ili lntegrated Goods and Services Tax Act, 2017 and the Goods and services Tax (compensation to states) Act, 2017 and Articres 14 and 2650f the constitution of lndia' and consequen,y, direct the Respondents to issue refund of cess to the Petitroner of Rs 28'58''1 73t- for the tax perod August 2022 made vide ARN AA360t 24042037 C on 3 1 _07 _2024, t.A. NO:2 oF2026 petition under section 1 51 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to suspend the impugned order of the 3rd ResjonOent bearing Order No. zD36 1 1 25og 1 g3gv dt.2g. 1 1 2025 Counsel for the petitioner: SRt KAILASH NATH p S S COUNSEI fOr thE RESPONdENTS: SPECIAL GOVT PLEADER FOR STATE TAX