Clean Solar Power (Chitradurga) Private Limited vs. The State Of Telangana

WP/37141/2022HC TelanganaGSTCNR HBHC01051907202220 June 2025Bench: SUJOY PAUL,RENUKA YARA4 pages

AI SummaryDismissed

Facts

The petitioner, 9Jg_rl S9l?r Power (Chitradurga) Private Limited, filed a writ petition seeking a direction to the respondents (State of Telangana and various GST authorities) to refund SGST amounting to Rs. 4,09,000/- and Rs. 77,24,585/-. The refund was claimed based on Clause 11(k) of the Solar Power Policy, 2015. The petition also sought consideration of representations made by the petitioner under Clause 11(i) of the same policy. Subsequently, an interlocutory application (I.A.No.1 of 2025) was filed by the petitioner seeking to withdraw the writ petition with liberty to avail appropriate remedies under law, as the cause of action no longer survived and the petition had become infructuous.

Held

The Court allowed I.A.No.1 of 2025, which was an application filed by the petitioner seeking to withdraw the writ petition. The Court noted the submission of the petitioner's counsel that the cause of action no longer survived and the petition had become infructuous. Consequently, the Writ Petition No.37141 of 2022 was dismissed as withdrawn. The Court granted the petitioner the liberty to avail appropriate remedies available under law. No costs were imposed. The issues framed earlier regarding the refund of SGST and consideration of representations were not decided on merits due to the withdrawal of the petition. The operative direction was to dismiss the writ petition as withdrawn with liberty to pursue other remedies.

Key Issues

1. Whether the petitioner is entitled to a refund of SGST amounting to Rs. 4,09,000/- and Rs. 77,24,585/- under Clause 11(k) of the Solar Power Policy, 2015? 2. Whether the respondents should consider the representations of the petitioner under Clause 11(i) of the Solar Power Policy, 2015? Petitioner's arguments: The petitioner, through its counsel, submitted that the cause of action in the writ petition no longer survives and the petition has become infructuous. Therefore, they sought permission to withdraw the writ petition with liberty to avail appropriate remedies available under law. Revenue/State's arguments: The judgment does not record any specific arguments made by the respondents. However, the respondents were represented by learned counsel.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[ 3446 ] 9Jg_rl S9l?r Power,(Chitradurga) private L.imited, Locat Office at 43t1g, SBH Cotony, Allrpur, zaheerabad, Medak, And at plot No. 20'l , First Floor, okhla lndustrial Estate Phase - lll, New Delhi - 1.10020 Represented by its Auihoris"o S,gnirory,-[/.. Abhishek Gupta, S/o Dhruw Narayan agjed about 35 years. Between: AND HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTIETH DAY OF JUNE TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT JUSTICE RENUKA YARA |.A.NO.1 0F 202s IN/AND WRIT PETITION NO:37141 OF 2022 .....PETITIONER 1 2 The State_of Telangana, Represented by its Commissioner of Commercial Iaxes. C. I Complex, Nampally, Hyderabad_SO0 001. lndia. The Commissioner, Office of the Principal Commissioner of Central Goods and Services Tax, Hyderabad GST Commissionerate Ilnd Floor, GST Bhavan, Basheerbagh, Hyderabad Telangana SO0O04. The Joint Commissioner of State Tax Siddipet Circle, Nizamabad Division, Telangana. The Assistant Commissioner of State Tax Siddipet Circle, Nizamabad Division, Telangana. The Energy Department, Represented by its Special Chief Secretary Vidyut Soudha, Khairathabad, Hyderabad-500 682. 3 4 5 .....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 pass an order or orders or writ one more particularly in the nature of Writ of Mandamus aLnrl amounting to Rs 4 oq OE per Clause 1 1 (k) o1 S,ola r Power PolicY, 2015 lirect the Respondents No 1- 4 to r:funrl the SGST ,950i- and Rs77,24'5851- during the rt:lev;;rnt period as I.A.NO:1 O 2022 F Petition under Se r;tion 151 CPC praying that in the ci'cunlstarlces stated in the affidavit filed in support of the petition' the High Court may tie pleased to direct the Respondi:nt; to consider the representations ct{ the Pr:titioners and pass appropriate Ord'?'i s in accordance with Clause 1'1 (i) Srllar Power Policy' 2015 pending disposal ()f the above writ petition. I.A.NO:1 OF 2025 Petition Urdt'rr sir:ction 151 CPC praying that in the <;ircumst;'tnces stated in the affidavit filed n support of the petition' the High Court rnay be pleased to allow the Petitiorre' t'r rvithdraw the present Writ Petition No li7141 of 2022 ' wtlh liberty to avail apprcpriate remedies in law' R:tsH$ l'J+il,",iiiXI:T t.,H-t[i" oo o J Ar N' L EAR N E D c o u N s E L Counsel for the Rr:sSrondents : SRI SWAROOP OORILLA' LE:ARiIED SPECIAL 6p ron coMMEtilclrL TAx

The Court made the: following COMMON ORDER

THE HON'BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON'BLE SMT. JUSTICE RENUKA YARA I.A.No.1 OF 2025 TN WRIT PETITION No.37141 of 2o22 COMMON ORDER (Per the Hon'ble the Acting Chief Justice Sujog paul): Ms. Akshada Jain, learned counsel representing, Sri T.P.S. Harsha, Iearned counsel for the petitioner, submits that the cause in the Writ petition no longer surrrives and the same has rendered infructuous. Accordingly, I.A.No.1 of 2025 is Illed seeking permission to withdraw the Writ petition with lioerty to avail appropriate remedies availabre under raw. AND In view of aforesaid, I.A.No. 1 of 2O2S is allowed. Consequently, the Writ petition is dismissed as withdrawn with the liberty prayed for. No costs. 2 Interlocutory applications, stand closed. if any pending, shall also N.CHANDRA SEKHAR RAO To //// DEPUTY REGISTRAR SECTION OFFICER The Commissioner of Commercial Taxes, C.T Comp Iex, Nampally, State of Telangana at Hyderabad-S0O 001. India The Commissi oner, Office of the Principal Commissioner of Central Goods and Services Tax, Hyderabad GST Commissionerate llnd Floor, GST Bhavan, Basheerba gh, Hyderabad Telangana 500004 The Joint Commissi oner of State Tax Siddipet Circle, Nizamabad Division, Telangana. 1. 2. a 4. 5. 6. The Assistant Commissioner of State Tax Siddipet Circle, Nizamabad Division, Telangana. The.Special Chief Secretary ^E!9py Department, Vidyut Soudha, Khairathabad,ttyderabad-s000B2i''| - " -'' "-,' One CC COMME One CC Two CD to SRI SWAROOP OORTLLA LEARNED SPECIAL GP FOR RCIAL TAX, Advocate (oPUC ) 7 B to SRI T.P.S.HARSHA M Cooie S , Advocate [OPUC]

HIGH COURT DATED:20/0612025 !) o ?, // * 1 2i lul afr st'47CHED1/ COMMON ORDER |.A.NO.1 0F:2025 IN/AND WP.No.371'4'l o12022 I.A. IS ALLO\MED AND DISMISISING THE W'P AS WITHDRI\WN WITHOUT COSTS. I .t .L 6

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.