Aurobindo Pharma Limited v. 1. State of Telangana

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 irnpugned order of the 3rd Respondent beaiing order No. 2D36O822OO54777C dl. 19.08.2022, pending disposal of the writ petition' Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WR!T PETITION NO: 2418 O F 2023 Aurobindo Pharma Limited, Plot No.1, Survey No.83/1 , Galaxy aktha, S Nos- 22-24, Hyde rabad Knowledge 00032, Telangana, lndia ReP District, Hyde Mandal, Signatory, Mr. T. Deepa Tower, Floor mpally erilinga City Raid rabad - 5 Reddy Panm k ...PETITIONER D 1. State of Telangana, Revenue (Commercial Tax) Department Rep by its Prl Secretary, Secretariat, HYderabad.

2. Deputy Commissioner (ST), STU-1 , Punjagutta Division, Hyderabad' 3. Aooellate Joint commissioner of State Ta, Puniagutta Division, V Floor, c.T. Cbhplex, NampallY, HYderabad ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the o 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. 2D360822005501T d1.19.08.2022 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, 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 6 issue refund of tax to the Petitioner of Rs. 54,50,4211- lor the tax period FeLruary 2019 made vide ARN- AA360'12't035636J on 29.O1 .2021 . lA NO: 2 OF 2023 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 impugned order of the 3rd Respondent bearing Order No. 20360822005501T dt.'19.08.2022, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 2438 OF 2023 Between: Aurobindo Pharma Limited, Plot No.1, Survey No.B3/1, Galaxy Tower, Floor \gs l2-2J, Hy{:rab.ad_Knowledge City Raidurg Panmaktha, Seritingampally Mandal, Ranga Reddy Distric! Hyderabad - 500032, Tetangana, lndiS Rep b! its Authorised Signatory, Mr. T. Deepak ...PETITIONER D 1 State of 1-elangana, Revenue (Commercial Tax) Department Rep by its Secretary, Secretariat, Hyderabad.

2. Deputy Commissioner (ST), STU-I, Punjagutta Division, Hyderabad. 3. Appellate .loint Commissioner of State Tax, Punjagutta Division, V Floor, C.T. Complex, I'lampally, 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. 2D36O822O054996 dt.19/0812022 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, 2017 and the Goods and Services Tax (Compensation to States) Act, 2017 and Articles .14 and 265 of the Constitution of lndia, and consequenfly, direct the Respondents to l rL 7 issue refund of tax to the Petitioner of Rs. 5,64,201/- for the tax period January 20 1 9 made vide ARN. A436 1 2200407 45K on 31 I 1 2l2O2O. lA NO:2 OF 2023 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 impugned order of the 3rd Respondent bearing Order No. 2D36O822O054996 dt. 1910812022, pending disposal of the writ petition. Counsel for the Petitioner: SR! KAILASH NATH.P.S.S I for the Respondents: SRI SWAROOP OORIL SPL. GP FOR STATE T WRIT P TION NO:2439 oF 2023 Between: Aurebindo 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, Hyderatiad - 500032, Telangana, lndia Rep by its Authorise<i Signatory, Mr. T. Deepak ...PETITIONER AND Secretary. 1 . State of Telangana, Revenue (Commercial Tax) Department Rep by its

2. Deputy Commissioner (ST), STU-1 , Punjagutta Division, Hyderabad. 3. Appellate Joint Commissioner of State Tax, Punjagutta Division, V Floor, C.T. Complex, Nampally, Hyderabad. ...RESPONDENTS Petition under Article 226 ot 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.2D360822005514M dt.19.O8.2O22 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act, 2O17, 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 8 issue refund of tax to the Petitioner oI Rs.77,79,256 for the tax period April 2019 made vide ARN. A43603210379268 on 30.03.2021 . lA NO: 1 OF 2023 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 impugned order of the 3rd Respondent bearing Order No. 2D3608220O5514M dt.19.08.2022, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITIO N NO: 2442 OF 2023 Between: Aurobindo Pharma Limited, Plot No.'l , Survey No.83/1, Galaxy Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally Mandal, Rurnga Reddy District, Hyderabad - 500032, Telangana, lndia Rep by its Authorised Signatory, Mr. T. Deepak PETITIONER (Commercial Tax) Department Rep by its D 1 . State of l'elangana, Revenue Secretary, Secretariat, Hyderab 2. Deputy Commissioner (ST), STU-1 , Punjagutta Division, Hyderabad. 3. Appellate Joint Commissioner of State Tax, Punjagutta Division, V Floor, C.T. Complex, Nampally, Hyderabad RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the o 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 Certiora.i, calling for the records and quashing the order of the 3rd Respondent bearing Order No. 2D36O822005494G d1.19.08.2022 as being illegal, arbitrary, and violative of the provisions of , the Central Goods and Services Tax Act, 20'17, the lntegrated Goods and Services Tax Act, 2012 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 9 issue refund of tax to the Petitioner of Rs. 1,59,019/- for the tax period December 2O18 made vide ARN. A43611200283491 on 27.11.2O2O. lA NO: 2 OF 20 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 impugned order of the 3rd Respondent bearing Order No. 2D360822005494G dt. 19.O8.2O22, pending disposal of the writ petition. Counsel for the Petitioner: SRl. KAILASH NATH P S S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION :24450F 2023 Between: Aurobindo Pharma Limited, Plot No.1, Survey No.B3/1, Galaxy Tower, Floor Nos. 22 -24, Hydeabad Knowledge City Raidurg Panmaktha, Serilingampally Mandal, Rangd Reddy District, Hyterab-ad - 500032, Telangana, lndia Rep by its Authorised Signatory, Mr. T. Deepak ...PETITIONER AND

3. State of Telangana, Revenue (Commercial Tax) Department, Rep by its Secretary, Secretariat, Hyderabad. Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. Appellate Joint Commissioner of State Tax, Punjagutta Division, V 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. 2D360822005507H dt.19/0812122 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, 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 l0 issue refund of tax to the Petitioner of Rs. 2,00,111/- for the tax period March 2019 made vide ARN. AA360221035219L on 2610212021 . !A NO: 2 OF 2023 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 impugned ordet of the 3rd Respondent bearing Order Nd. 2D360822005507H dt. 1910412022, pending disposal of the writ petition. Counsel for the Petitioner: SRI I(AILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 2446 OF 2023 Between: Aurobindo Pharma Limited, Plot No.1, Survey No.B3/1, Galaxy Tower, Floor Nos 22-2!. Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally Mandal, Ranga Reddy District, Hyderabad - 500032, Telangana, lndia, Rep by its Authorised Signatory, Mr. T. Deepak AND

3. State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary Ilecretariat, Hyderabad. Deputy Deputy Commissioner (ST), STU-I , Punjagutta Division, Hyderabad. ' Appellate .loint Commissioner of State Tax, Punjagutta Division, V Floor, C.T. Complex, Nampally, Hyderabad ...PETITIONER ...RESPONDENTS Petition under Article 226 ol 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 31d Respondent bearing Order No. 2D360822005486D dt.l9.08.2O22 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) Act, 2017 and Articles 14 and 265 of the Constitution of lndia, and consequently, direct the Respondents to II issue refund of tax tq the Petitioner of Rs. 8,95,282l- for the tax period November 201 8 made vide ARN: AA361 020031 5612 on 29.1O.2020. F 2023 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 impugned: order of the 3rd Respondent bearing Order No. 2D3608220O5486D dt. 19.08.2022, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT P ETITION NO: 24133 OF 2025 Between: ...PETITIONER D 1. The State of Telangana, Revenue Secretary, The Dr. B.R Ambedkar Hyderabad- 500022. (Commercial Tax) Department Rep by its Telangana State Secretariat, Khairatabad,

2. The Deputy Commissioner (ST), STU-1 , Punjagutta Division, Hyderabad. 3 The Appel Floor, C.T. late Joint Commissioner of State Tax, Punjagutta Division, sth Complex, Nampally, Hyderabad ...RESPONDENTS Petition under Article 226 ot 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. 2D360525009315K d1.07.05.2025 as being itlegal, 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) Act, 2017 and Articles 14 t2 and 265 of the Constitution of lndia, and consequently, direct the Respondents to issue refund of Cess to the Petitioner of Rs.1 ,46,5411- for the tax period May 2020 made vide ARN: AA360422041276H on 29.04.2022. Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Courl may:be pleased to suspend the impugned order of the 3rd Respondent bearing Order No. 2D360525009315K dt.07.05.2025, pending disposal of the writ petition. Counsel for the Petitioner: SR! KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 24244OF 2025 Between: Aurobindo Pharma Limited, Plot No.'l , 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 D 1. The State of Telangana, Revenue Secretary, The Dr. B.R Ambedkar Hyderabad- 500022. (Commercial Tax) Department Rep by its Telangana State Secretariat, Khairatabad,

2. The Deputv Commissioner (ST), STU-I, Punjagutta Division, Hyderabad. 3. The Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS s 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.2D360525009258C dt.07.05.2025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tai Act, 2017. the lntegrated Goods and Services Tax Act, 2017 and the Goods and 13 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. 20,05,857t- for the tax period January 2020 made vide ARN: AA361221035167L on 29j22021 ' 2 PetitibnunderSectionl5lCPcprayingthatinthebircumstancesstated 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' 2D360525009258C dt.07.05.2025, pending disposal of the writ petition' Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX iriltf,IT PET CN oF 2025 Between: Aurobindo Pharma Limited, Plot No.1 , Sqrvey No33/1 Galaxv Tower' Floor $*r:tti:"ti';h[l ;*nvl;lvi":i';,:l'#s&1uaT!*"::x'#ro811 itJAutrbriseri'signatory, Mr. T. Deepak ...PETITIONER AND

1. The state of Telangana, Revenue (commercial. Tax) Department Rep by its ' s;i,jdrx rhe or. "e.n Ai"6ioiii i"rinsana State secrbtariat, Khairatabad, Hyderabad- 5OOO22.

2. The Deputy Commissioner (ST), STU-1, Punjagutta Division' Hyderabad' 3. The Aopellate Joint commissioner of state Tax, Punjagutta Division, 5th - fioor, b.T. Comptex, Nampally, Hyderabad ! ...RESPONDENTS Petition under Article 226 of lhe constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe pleasedtoissueawrit,orderordirection,moreappropriatelyinthenatureofa Writ of Certiorari, calling for the records and quashing the order of the 3rd RespondentbearingorderNo.ZD36o52500936lNdt.oT.o5.2025asbeingillegal, arbitrary,andviolativeoftheprovisionsoftheCentralGoodsandServicesTax t4 Act,2O17, the 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.28,98,5231- tor the tax period December 2019 made vide ARN: 44361121030705Q on 29.11.2021 . lA NO: 2 OF Petition under Section 15'l 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. 2D360525009361N dt.07.05.2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 24578 OF 2025 Between Aurobindo Pharma Limited, Plot No.l, 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. The State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary, The Dr. B.R Ambedkar Telangana State Secretariat. Khairatabad, Hyderabad- 500022

2. The Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad 3. The Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth " Floor, C.T. Complex, Nampally, Hyderabad ...RESPONOENTS Petition under Article 226 of lhe 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. 2D360525009444H dt.07/05/2025 as being 15 illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act, 2017, the lntegrated Goods and Services Tax Act, 2O1Z 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.20,75,532/- for the tax period November 2019 made vide ARN: AA36102'1035638G on 3011012021. lA NO: 2 OF 2o2s 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 impugned order of the 3rd Respondent bearing Order No. 2D360525009444H dt.07.05.2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASI{ NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 35222OF2025 Between: Aurobindo Pharma Limited, Plot No.1, Survey No.B3/1, 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 ,. ...PETTTIONER(S) AND

1. The State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary, The Dr. B.R Ambedkar Telangana State Secretariat, Khairatabad, Hyderabad- 500022.

2. The Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. 3. The Appellate Joint Commissioner of State Tax, Punjagufta Division, sth Floor, C.T. Complex, Nampally, Hyderabad Petition under A(icle 226 of lhe 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 ...RESPONDENTS 16 Ii Respondent bearing Order No.2D360525009267D dt.07.05.2025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act,2017, the lntegrated Goods and Services TaxAct,2017 and the Goods and Services Tax (Cornpensation 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.20,11,569/- for the tax period September 2019 made vide ARN: AA360821 048371C on:31 -08-2021- lA NO: 3 oF 2025 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 impugned order of the 3rd Respondent bearing Order No. 2D36O525009267D dt.07.05.2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P-S.S Counsel for the Respondents: SRI SWAROOP OORILLA' SPL. GP FOR STATE TAX WRIT PETITION NO: 35228 oF 202s Between: Aurobindo Pharma Limited, Plot No.1, Survey No.83/1, Galaxy Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidu1g Serilinga.mpally Mandal, Ritngb Reddy, District, Flyderabad - 500032, Telangana, lndia Rep by its Authorised Signatory, tVlr. T. Deepak -P_q1mak!ha, ...PETITIONER AND 1 The State of Telangana, Revenue (Commercial Tax) Departmeq! Rep by its Secretary, Dr. g.R nmOedkar Telangana State Secretariat, Khairatabad, Hyderabad - 500022.

2. The DeputrT Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. 3. The 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 to issue a writ, order or direction, more appropriately in the nature of a t7 * writ of certiorari, calling for the records and quashing the order of the 3rd Respondent bearing order No.ZD360s25oo9194t dt.oz.os.2o2s as being iflegal, arbitrary, and violative of the provisions of the central Goods and services Tax Acl' 2017, the lntegrated Goods and services Tax Act, 2017 and the Goods and services Tax (compensation to states) Act, 2o1z and Articles 14 and 265 of the constitution of lndia, and consequenfly, direct the Respondents to issue refund of cess to the Petitioner of Rs.15,55,919 for the tax period July 2019 made vide: ARN :4436062 1 023617 D on 29.06.2O21 . lA NO: 3 OF 2025 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 impugned order of the 3rd Respondent bearing Order No. 2D3605250091941 dt.07.05.2025, pending disposat of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 35470 0F 2025 Between: fluroQp{o. Pharma.Limited, Plot No.1, Survey No.83/1, Galaxy Tower, Flodr Nos 22-24, Hyderabad Knowledge City Raidurq panmiktha. Serilinoahoativ Mandal, Ranga Reddy Diskict, Hydera6ad - 500-032, Telangaha, tndiS nep bir its Authorised Signatory, Mr. T. Deepak ...PET!TIONER AND

1. The State of Telangana, Revenue Secretary, The Dr. BR Ambedkar Hyderabad- 500022. (Commercial Tax) Telangana State S Department Rep by its o ecretariat, Khairatabad,

2. The Deputy Commissioner (ST), STU-I, Punjagutta Division, Hyderabad. 3. The Appsrllate Joint Commissioner of State Tax, punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad 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 ...RESPONDENTS 18 t: 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. 2D36O525009281N dt.07.05.2025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Acl, 2017, the 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 Respondbnts to issue refund of C;ess to the Petitioner of Rs.9,8331- for the tax period April 2020 made vide ARN: 4A360220554188 on 31 .03.2022. lA NO: 3 OF 2025 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 inrpugned order of the 3rd Respondent bearing Order No. 2D360525009281N dt.07.05.2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 35895 OF 2025 Between: i 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, [/lr. T. Deepak AND ...PETITIONER 1 The State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary, The Dr. B.R Ambedkar Telangana State Secretariat, Khairatabad, Hyderabad- 50OO22. 2 3 The Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. The Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad RESPONDENTS f , r..rl - t9 . Petition under Article 226 oI 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. 2D36O525009347D dt.O7lO5t2O25 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act, 2017, the lntegrated Goods and Services Tax Abt, 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.33,55,637 for the tax period March 2022 made vide ARN: AA3602240557290 on 2910212024. lA NO: 3 OF 2025 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 impugned order of the 3rd Respondent bearing Order No. 2D360525009347D dt.0710512025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX I WRIT PETITION NO: 36000 OF 2025 Between: Aurobindo Pharma Limited, Plot No.1, Survey No.83/1, Galaxy Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally t\4andal, Ranga Reddy District, Hyderabad - 500032, Telangana, lndia Rep by its Authorised Signatory, Mr. T. Deepak &. ...PETITIONER AND

1. The State of Telangana, Revenue (Commercial Tax) Department Rep by its Secretary, The Dr. B.R Ambedkar Telangana State Secretariat, Khairatabad, Hyderabad- 500022.

2. The Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. 3. The Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS 20 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. 2D36O525009330S dt.071o512025 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, 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.3,86,711 for the tax period April2022 made vide ARN: ,AA360324046096C on 31/03/2024. lA NO: 3 OF 2025 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 inrpugned order of the 3rd Respondent bearing Order No. 2D36O525009330S dt.O7lo5l2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counselfor the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX PETITION NO: 360 oF 2025 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 6 ...PETITIONER AND

1. The State of Telangana, Rdvenue (Commercial Tax) Department Rep by its Secretary, The Dr. B.R Ambedkar Telangana State Secretariat, Khairatabad, Hyderabad - 500022.

2. The Deput'y Commissioner (ST), STU -1, Punjagutt'a Division, Hyderabad. 3. The Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS 21, 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. 2D360525009305L dt.07lo1l2025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Servicbs Tax Act, 2017, the lntegrated Goods and Sdrvices 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.3,53,556 for the tax period \Aay 2022 made vide ARN: AA3604240417739 on 3010412024. IA NO: 3 OF 2025 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 impugned order of the 3rd Respondent bearing Order No. 2D36O525009305L dt.07lOSl2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counselfor the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX ,,,' ,]. WRIT PETITION NO: 36078 OF 2025 t Between: Aurobindo Pharma Limited, Plot No.1, Survey No.83/1, Galaxy Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally Mandal, Rahga Reddy District, Hyderabad - 500032, Telangana, lndia Rep by its Authorised Signatory, [\Ir. T. Deepak ...PETITIONER & AND 1 The State of Telangana, Revenue (Commercial Tax) Department Rep by its SecretA[, The Dr. B.R Ambedkar Telangana State Secretariat, Khair:atabad, Hyderabad- 50OO22.

2. The Deputy Commissioner, (ST), STU-1, Punjagutta Division, Hyderabad 3 The Appellate Joint Commissioner of State Tax, Punjagutta Division, 5th Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS ,I 22 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.2D360525009391K dt.07i0512025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act,2017, the lntegrated Goods and Services TaxAct,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.13,17,310 for the tax per:iod June 2019 made vide ARN: AA360521 01 91 40W on 27 10512021 . lA NO: 3 OF 2025 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 intpugned order of the 3rd Respondent bearing Order No. 2D360525009391K dt.O7/0512025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 36130 OF 2025 Between: , Aurobindo Pharma Limited, Plot No.1, Survey No.83/1, Galaxy Tower, Floor Nos. 22-221, Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally [Mandal, Ranga Reddy Distric! Hyderabad - 500032, Telangana, lndia Rep by its Authoris;ed Signatory, Mr. T. Deepak 6 AND

1. The 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 ...PETITIONER ...RESPONDENTS L) {t 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. 2D36O525009418C dt.O7.O5.2025 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, 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.6,80 ,5741- for the tax period February 2022 made vide ARN: AA3601240496581 on 31 10112024. lA NO: 3 OF 2025 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 impugned order of the 3rd Respondent bearing Order No. 2D36O525009418C dt. 07 .O5.2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX WRIT PETITION NO: 36186 OF 2025 Between Aurobindo Fharma Limited, Plot No.1, Survey No.83/1, Galaxy Tower, Floor Nos. 22-24, Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally fVlandal, Ranga Reddy District, Hyderabad - 500032, Telangana, lndia Rep by its Authorised Signatory' Mr' T' Deepak s ...pETrroNER AND 1 The State of Telanga Secretary, The Dr. B. Hyderabad- 500022. na,'Revenue R Ambedkar (Commercial Tax) Department Rep by its Telangana State Secretariat, Khairatabad,

2. The Deputy Commissioner (ST), STU-1, Punjagutta Division, Hyderabad. 3. The Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS 24 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. 2D360525009405J dt.07/0512025 as being illegal, arbitrary, and violative of the provisions of the Central Goods and Services Tax Act,2017, the lntegrated Goods ahd Services TaxAct,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.12,94,752 for the tax period July 2022 made vide ARN : AA3606240408536 on29 I 06 I 2O24. lA NO: 3 OF 2025 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 impugned order of the 3rd Respondent bearing Order No. 2D36O525009405J dt.07lOSl2025, pending disposal of the writ petition. Counselfor the Petitioner: SRI KAILASH NATH.P.S.S Counsel for the Respondents: SRI SWAROOP OORILLA, SPL. GP FOR STATE TAX I WRIT PETITION NO: 37285 OF 2025 Between: Aurobindo Pharma Limited, Plot No.1, Survey No.83/1, Galaxy Tower, Floor Nos 22-24, Hyderabad Knowledge City Raidurg Panmaktha, Serilingampally fMandal, F.anga Reddy District, Hyderabad 500032, Telangana, lndia Rep by its Authorised Signatory, Mr. T. Deepak & ...PETITIONER AND

1. The State of Telangana, Revenue (Commercial Tax) Department, Rep by its Secretary, The Dr. B.R Ambedkar Telangana State Secretariat, Khairatabad, Hyderabad- 500022.

2. The Deputy Commissioner (ST), STU-1, Punjaguttb Division, Hyderabad. 3. The Appellate Joint Commissioner of State Tax, Punjagutta Division, Sth Floor, C.T. Complex, Nampally, Hyderabad ...RESPONDENTS 25 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. 2D36O525OO9227H dt.07lOSl2O25 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, 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.2,77,635 for the tax period June 2022 made vide ARN: A43605240451678 on 3110512024. lA NO: 3 OF 2025 petition under Section 151 CPC piaying 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. zD36O525OOg227H dl.O7lo5t2025, pending disposal of the writ petition. Counsel for the Petitioner: SRI KAILASH NATH.PiS.S Counsel for the Respondents: SRI SWAROOP OORILLA' SPL. GP FOR STATE TAX The Court made the following: COMMON ORDER i t" Ca I Fr. 6 f IN THE IIIGH COURT FOR TTIE STATE OF TELANGANA AT HYDERABAD THE HON'BLE THE CIIIEF JUSTICE SRI APARESH KtiMAR SINGH AND THE HON'BLE SRI JUSTICE G.M.MOHIIJDDIN WRIT PETII'ION Nos. 2391 -2404.2411.241 2- 24t8-2438-

2439.2442.2445 and 2446 of 35222.35228.3 547 0.35895. 36000. 36077 . 3 : 24133. 24244. 24500. 2457 8. 36130.36186 and37285 of 2025 DATED : 10.12.2025 Between: Aurobindo Pharma Limited AND .. Petitioner State of Telangana, Revenue (Clommercial Tax) Department, Rep by its Secretary, Secretariat, Hyderabad and two others COMMON ORDER: Respondents Sri Kailash Nath P S S, learned counsel for petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondents. i!

2. Writ Petition No.2391 of 2023 along with analogous Writ Petitions has been filed on behalf of the same petitioner.

3. The claim for refund of tax paid against zero rated supplies for different periods has been rejected by respondent No.2 vicle impugned orders dated 04.05.2021 in W.P. Nos. 2 HCJ (AKrS, J) & cl{lvl. J lV.P.No.239l of2023 and batch 2391,, 2404, 2411, 2412, 2419, 2439, 2439, 2442, 2445 and 2446 of 2023; dated 28.10.2024 in W.P. Nos.24133, 35895, 36000, 36077, 36130, 36186 and 37285 of 2025; dated

31.08.2024 in W.P. Nos.24224, 24500, 21578; 35222, 35228, 35470 and 36A78 of 2025 which have been confirmed in appeals by respondent No.3 vide impugned orders dated 19 .08.2022 in W.P. Nos. 239 l, 2404, 241 L, 2412, 2418, 2438, 2439,2442,2445 and2446 of 2023; dated 07.05.2025 in W.P. Nos.24133, 24224, 24500, 24578, 35222, 35228, 35470, 35895, 36000, 36077, 36078,36130, 36186 and 37285 of

2025. The relevant details in respect of which the petitioner filed individual Writ Petitions indicating the tax period, the amount of refund claim, the date of Order-In-Original and the date of Order-ln-Appeal are furnished in the form of tabulation ) l chart hereunder: S.No. Writ Petition Tax period JI 38 39 40 4t 42 43 44 wP 37285/2025 Jun-22 wP 239t/2023 Jul- 18 wP 2404/2023 Aug-18 \NP 241U2023 I Oct-18 wP 24t2/2023 Sep- I 8 wP 2418t2023 Feb-19 wP 2438/2023 Jan-19 wP 2439/2023 Apr-19 Amount of refund (in Rs.) 2,77,635 2,39,936 66,92,992 39,90,322 21,71,962 54,50,42L 5,64,201 77,79,256 Date of Order in Orieinal 04/0512r 04105121 0410512t 04/05/2r 04l0sl2t Date of Order in Anpeal 07/05/25 t9/08/22 t9/08122 t9/08/22 t9t08122 t9/08122 t9/08/22 t9/08/22 3 HCJ (AKrS. J) & GIIl.l, J lV.P.\o.239i of2023 and batch 45 46 47 48 49 50 5l 52 53 54 55 56 57 58 59 60 wP 2442/2023 wP 244s/2023 wP 244612023 wP 24t3312025 wP 24224/2025 wP 2450012025 wP 2457812025 wP 3522212025 wP 352281202s wP 3547012025 wP 35895/202s wP 36000/2025 wP 36077/2025 wP 36078/2025 wP 36t3012025 wP 361861202s Dec-18 Mar-I9 Nov-l8 May-20 Jan-20 Dec-19 Nov-19 Sep-19 Jul- t9 Apr-20 Mar-22 Apr-22 May-22 Jun-19 Feb-22 Jul-22 1,59,019 2,00,1l1 8,95,282 1,46,541 20,05,857 28,98,523 20,75,532 20,11,569 15,55,919 9,833 33,55,637 3,86,71I 3,53,556 13,17,310 6,80,574 12,94,752 0410512r 04l05l2t 04/0512t 28/r0124 3U08lZ4 3U08t24 31,108124 3U08124 31,108124 3t/08t24 281t0124 28/t0124 28110124 3t/08t24 28fi0t24 19108122 19108122 07105125 0710512s 07t0s/25 07 t05125 0710512s 07105125 07t0s125 07/05/2s 07105/2s 07t0s/25 07105125

4. The petitioner is engaged in the business of manufacture and supply of pharmaceutical products. It primarily undertakes supplies to Special Economic Zone (SEZ) units and exports also. It ir; registered under the Goods and Services Tax Act, 2017 (for short 'GST Act'). According to the petitioner, under the Goods and Services Tax (Compensation to States) Act, 2017 (for.short 'Cess Act'), a cess is levied under Section 8 of the Cess Act on intra-State or inter-State supplies of such goods or services as specified in column (2) of Schedule to the Cess Act for the purposes of providing compensation to the States for: the loss of revenue for a period of five years from the date on which the Central Goods and Services Tax Act, 2017 (for short 'CGST Act'), was brought into force. The Cess 4 HCJ (Alirs. J) & GNIM, J W-P.No.2391of 2023 and batch Act provides for manner of determining the shortfall in fevenue for the States and the methodology for calculation and release of compensation. In terms of Section 11(2) of the Cess Act, the provisions of the Integrated Goods and Services Tax Act, 2017 (for short 'IGST Act') and . the Rules made thereunder apply mutatis mutandis to the levy and collection of cess on inter-State supplies of goods or services. The proviso thereto states that the cess on supply of goods or services shall be utilized only towards payment of cess on suppty of goods or services leviable under this Section as such the cess paid on inputs can be utilized only for claiming credit for ceis on supplies payable, if any, and not as a credit for any other tax including CGST or IGST. Section 9 of the Cess Act provides for furnishing of returns in respect of taxable supply of goods or services or both upon payment of cess in forms prescribed. It also provides for application for refund of such , t cess in such form as may be prescribed. In terms of Sections 9 and 11 of the Cess Act read with Section 16 of the IGST Act, -' direct export of goods and supplies made to SEZ units would qualify to be zero rated supplies under the Cess Act also. 5 . $.P.No.2391 of2023 and batch ' HCJ {.{KrS. Jt & G\l\l. J Therefore, the provisions relating to zero rated supplies would apply to ,:xport of goods and supplies made to SEZ units under the Cess Act also. As per the petitioner, in terms of Section 16(3) of the IGST Act,'a person makingzero rated supply shall be eligible to claim refund of cess in accordance with Section 54 of the CGST Act subject to fulfilment of conditions as prescribed therein. The manner of claiming refund is set out under the Central Goods and Services Tax Rules,2017 (for short 'CGST Rules'). The petitioner purchases coal among other inputs in usual course of its business as fuel for generating steam to manufacture bulk drugs and formulations i.e., the outputs of the petitioner. Under the Schedule read with Section 8(2) of the Cess Act, the petitioner paid cess at the time of purchase. Such cess paid on purchase of coal qualifies to be an 'input tax' in terms of Section 2(g) of the Cess Act. According to the petitioner, since it had accumulated input credit of cess of such purchases made from time to time, the \ relevant returns in Form GSTR-EB also reflected the same. The petitioner undertook exports of its end products. Though the said goods are taxable in terms of the CGST Act or the 6 HCJ (AKrS. J) & CMNI, J W.P.No.239l of 2023 and batch IGST Act, they are non-taxable goods in terms of the Cess Act as they are not specified in the Schedule to the Cess Act. Therefore, in terms of Section 2(i)(p) of the Cess Act read with Section 2(78) of the CGST Act and Section 2{47) of the CGST Act, the said supplies under the Cess Act quali& to be a 'non- taxable' supply. In view of the same, the petitioner claims to have exported the goods without payment of cess and without furnishing a Bond or Letter of Undertaking (LUT) as per Circular No.45l19/2018-GST dated 30.05.2018 which provides that Bond/LUT need not be furnished for export of goods in case of non-taxable supplies. However, the petitioner paid IGST on such exports in terms of Section l6(3)(b) of the IGST Act. In view of the same, the petitioner made a claim for refund of the cess paid on exports in Form RFD-01 on different dates in terms of Section 9 of the Cess Act read with I , Section 16 of the IGST Act. The petitioner also debited the electronic credit ledger by an amount equal to the refund amount so eligible by way of Form GST DRC-03 as in terms of Rule 89(3) of the CGST Rules, in case of refund of input tax, the electronic credit ledger shall be debited by the 7 ' HCJ (.\KrS. J) & GIIll. J lV.P.No.239I of202J and batch ' t applicant by an amount equal to the refund so claimed. Thereafter, the prescribed officer issued show cause notice to the petitioner in respect of the periods covering these Writ Petitions as to why such. refund should not be rejected. It indicated that under Section 5a(3) of the CGST Act, only refund of input tax without payment of IGST is permissible but the petitioner is seeking refund of unutilized Input Tax Credit of cess on payment' of IGST. According to the petitioner, the show cause notice also noted that refund of accumulerted Input Tax Credit (ITC) of cess on zero rated supplies with payment of tax is nowhere specified under the Act and the Rules. The petitioner submitted its explanation to the presc,ribed officer against each of the show cause notices issued frqm time to time. It took a plea that since the refund provisions of the CGST Act apply mutatis mutandis to the Cess Act also, the petitioner's claim for refund is maintainable in terms of Section 5a(3) of the CGST Act read with Section 9 of the Cess Act. Since no cess was paid on export of goods, the claim for refund of tax is maintainable. Therefore, the payment of IGST is of no relevance to determine the eligibility B ' HCJ (AKrS, J) & GNIM, J W.P.No.2J9I of 2023 and batch r for claiming refund of cess. Since the cess was paid on inputs, which have been utilized in export of goods without payment of cess and it is a zero-rated supply in terms of Section 9 of the Cess Act read with Section 54Q) of the CGST Act, the petitioner is eligible to claim the refund of input cess. However, the proper officer rejected the claim of the petitioner by individual orders in respect of the relevant periods on the ground that in terms of Circular No.45ll9l20l8-GST dated

30.05.2018, a supplier cannot claim refund of compensation ceSS in case of zero-rated supplies made on payment of integrated tax. According to the petitioner, the other averments were not considered while rejecting the claim. Aggrieved thereby, the petitioner preferred an appeal before the appellate authority under Section 108 of the CGST Act in Form GST APL-01 reiterating the grounds in its reply to the show cause notice. The petitioner also clarified that for a person making zefo-rated supplies on payment of tax, input of cess cannot be utilized for payment of IGST and therefore, the said Circular does not restrict the refund of cess on zero-rated supplies with payment of IGST. Despite opportunity of personal hearing, the , I 9 - HCJ (AKrS. J) & GI{\I, J fV.P.No.2391 of2O23 and batch \ appeal was rejected on the ground that the petitioner made a claim for refund under the heading 'Any other' instead of the heading 'Exports without payment of tax' as such refund has been denied. On these grounds. the petitioner has therefore assailed the order passed by respondent No.2 and the appeal order passed by respondent No.3, in the present Writ Petitions.

5. The petitioner has taken a ground that in terms of the scheme of the GST legistation, exports can be undertaken with payment of IGST or without payment of IGST by furnishing a Bond/LUT in terms of Rule 96A of the Rules- Similarly, exports c;an be undertaken with payment of Cess or without payment of Cess by furnishing a Bond/LUT. However, Bond/LUT in the case of non-taxable supplies cannot be insisted upon (as clarified in Circular No.45l1912018-GST \ dated 30.05.2018) and since the goods exported by the petitioner were non-taxable supplies under the Cess Act, the petitioner was not under an obligation to furnish a Bond/LUT for exporl of its goods. Thus, the petitioner could maintain a claim for refund of input cess even in the case of exports without payment of Cess and without furnishing a Bond/LUT 10 HCJ (AKrS. J) & Cl'lM. J W.P.No.239I of 2023 and batch in terms of Rule 96,4. of the Rules. According to the petitioner, the compensation cess is an eligible input credit under GST and accordingly, refund under Section 54(3) of the CGST Act shoutd mutatis mutandis be applied to cess in terms of which refund of unutilized ITC of cess should be eligible for refund where no cess is paid on export of goods. However, since the respondents failed to appreciate the stand of the petitioner based on the provisions of the 2017 Act and the Rules and the Cess Act, the petitioner was compelled to approach this Court since the appeal remedy under Section lI2 of the CGST Act was not available.

6. Counter-affidavit was filed in the lead matter supporting the impugned orders relying upon the same Circular dated f t

30.05.2018.

7. The relevant paragraph which deals with refund of unutilized input tax credit of compensation cess availed on inputs in cases where the final product is not subject to the levy of compensation cess, in the Circular dated 30.05.2018 is extracted hereunder: 11 ' W.P.),io.239I of 2023 and batch- ' HC.J (.{KrS, J) & GIr.l}'I, J - "5. Refund of unutilized input tax credit of compensation cess availed on inputs in cases where the final product is not subject to the le'ry' of compensation cess: Doubts have been raised whether an exporter is eligible to

5.1 claim refund of unutilized input tax credit of compensation cess paid on inputs, where the final product is not leviable to compensation cess. For instance, cess is levied on coal, which is an input for the manufacture of aluminum products, whereas cess is not levied on aluminum products. tn this regard, section 16(2) of the lntegrated Goods and

5.2 Services Tax Act,2017 (IGST Act for short) states that, subject to the provisions of section 17(5) of the CGST Act, credit of input tax may be availe,J for making zero rated supplies. Further, as per Section 8 of the Goods and Services Tax (Compensation to States) Act, 2017, (hereirafter referred to as the Cess Act), all goods and services specified in the Schedule to the Cess Act are leviable to cess under the Cess Act; and vide Section I l(2) of the Cess Act, Section 16 of the IGST Act is mutatts mutandis made applicable to inter-State supplies of all such goods and services. Thus, it implies that all supplies of such goods and servic,:s are zero rated under the Cess Act. Moreover, as Section l7(5) of the CI3ST Act does tiot restrict the availment of input tax credit of compi:nsation cess on coal, it is clarif,red that a registered person making zero rated supply of aluminum products under the bond or LUT may claim refund of unutilized credit including that of compensation cess paid on coal. Such registered persons may also make zero-rated supply of

5.3 aluminum products on payment of integrated tax but they carurot utilize the credit of the compensation cess paid on coal for payment of integrated tax in view of the proviso to Section ll(2) of the Cess Act, which allows the utilization of the input tax credit of cess, only for the payment of cess on the outward supplies. Accordingly, they cannot claim refund of compensation cess in case of zero-rated supply on payment of integnrted tax." t2 - HCJ W.P.r"o.239 (AKIS, J) & GTIII, J I of 2023 and batch

8. The respondent State has taken the stand that under the head 'Exports with payment of tax', refund is not eligible as the goods are non-taxable supplies. The provisions quoted by the petitioner are applicable to taxable supplies if exported either with payment or without payment but not on non-taxable supplies. Section 16(3)(a) and (b) of the IGST Act clearly indicates eligibility for refund subject to prescribed conditions and safeguards. Therefore, the refund is not automatic. It is eligible subject to fulfilment of prescribed conditions. The prescribed condition is that the exported goods shall be taxable supplies to get the benefit of zero rated supplies with payment of tax. Without liability, payment of tax through DRC-03 does not entitle for refund. If the liabilitty is discharged in accordance with law, the benefit of refund arises. The CBIC Circular dated 26.07.2017 also speaks the same. It is the case of the respondents that if the coal is exported as it is, then payment of tax under Cess Act, it is eligible for refund. Therefore, the impugned .orders passed by the original and appellate authorities are proper. , I 13 . HCJ (AKrS, J) & cMM, J W.P.No.2391 of 2023 and batch , 9- The matters have been taken up today. However, at the outset, learned counsel for the respondent State, on instructions, submits that the position in law has been clarified by the Division Bench judgment of Gujarat High court in the case of Atul Limited and another v. union of India and othersr. The Gujarat High court in the case of refund of unutilized ITC as against 'zero-rated supply of compensation cess paid, held that the pet.itioner in such cases can claim refund of the cess paid on purchase of coal used for manufacturing of goods exported being zero-rated supplies. The petitioner may have paid the IGST on the goods exported by it, but it was not required to pay any compensation cess as the goods manufactured by the petitioner are exempted from the levy of tax. In such a scenario, the law laid down in the case of patson Papers Private Limited v. Union of India and others2 would squarely apply to the facts of the present case. The case of Patson Papers Private Limited (supra) related to the manufacture of dyes and there was purchase of coal in the manufacturing process. It was involved in production of \ 'zozs 1z1TMI 1768 'zozsn TMI t343 14 HqJ 6KrS, J) & GMM, J W.P.No.2391 of 2023 and batch 4 finished goods which was not liable to GST. Finished goods were exported being zero-rated supply. It is submitted that in the light of the ratio rendered by the Gujarat High Court, the department is inclined to reconsider the matter.

10. Learned counsel for the petitioner submits that in the present case, position in law would remain the same as the coal is used as an input for manufacturing purposes undertaken by the petitioner the final product of which is exported. These exports are to the SEZ and are exempted from levy of tax. If that be the case, the stand of the respondent department to reject the refund of accumulated unutilized cess but not required to be used for making zero-rated supplies which irre non-taxable supplies was not proper. Learned counsel for the petitioner further submits that the judgment in case of Patson Papers Private Limited (supra) was calried to the Hon'ble Supreme Court by the Revenue and the Special Leave Petition was dismissed

11. We have heard the learned counsel for the parties and taken note of the material facts and the relevant provisions of the Cess Act, CGST Act and IGST Act and the Rules i $ 15 HCJ (AKrS, J) & GMM, J W.P.No.239I of 2023 md batch prescribed thereunder. Without further dilating on the position in law as it has been well laid down in the cases of Patson Papers Private Limited (supra) and Atul Limited (supra), since the department is inclined to reconsider the matter in the light of the decisions referred to hereinabove, the impugned Order- In-Original and the appellate order are set aside. The matter is remanded to the original authority to take a fresh decision in accordance with law after opportunity of hearing to the petitioner within a period of four (4) months These Writ Petitions are accordingly disposed of. There shall be no order as to costs. Miscellaneous applications, if any pending, shall stand closed. //TRUE COPYII SD/.P. PONNA KRISHNA STANT REGISTRAR CTION OFFICER 6, nue (Commercial T, State Secretariat, Khd Department, The Dr. B.R , Hyderabad, State of To, 1 The Secretary, Reve Ambedkar Telangana Telangana- 500022.

2. The Deputy commissioner (sr), sru-1, punjagutta Division, Hyderabad. 3. Iltg {pp"llate Joint Commissioner of State Tax, Punjagutta Division, V Floor, C.T. Cornplex, Nampally, Hyderabad. t I

4. One CC to {iRl KAILASH NATH.P.S.S., Advocate [OpUC] 5. Two ccs to sRl sw-ARoop ooRlLLA, spl. cp FoR srATE TAX, High Court for the State of Telangana at Hyderabad IOUTI Two CD Copies

6. BSR GJP w 27 HIGH GOURT DATED i 1011212025 o t * 3r 0E[ zffi * COMMON ORDER W.P.Nos:2391, 2404, 2411, 2412, 2418, 2438, 2439, 2442, 2445 and 2446 of 2023; 24133, 24244, 24500, 24578, 35222, 35229, 35470, 35995, 36000, 36077, 36078, 36130, 36186 and 37285 of 2025 DISPOSING OF ALL THE WRIT PETITIONS, {r WITHOUT COSTS q b\