APHC010230852022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,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 2 RRR,J & TCDS,J W.P.No.13614 of 2022 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 3 RRR,J & TCDS,J W.P.No.13614 of 2022 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 4 RRR,J & TCDS,J W.P.No.13614 of 2022 68 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