APHC010234022025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3328] WEDNESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD WRIT PETITION NO: 11776/2025 Between: 1. NANDI GRAIN DERIVATIVES PVT LTD, (KNL995) SF NO. 446 AND 447, AUTO NAGAR, UDUMULAPURAM, NANOYAL MANDAL, KURNOOL DISTRICT, REP. BY ITS AUTHORISED SIGNATORY, S. SUJALA REDDY, W/O S.SRIDHAR REDDY, AGED ABOUT 48 YEARS, OCC M.D., M/S. SUJALA PIPES PVT LTD, RIO BOMMALASATRAM, NANDYAL, NANDYAL DISTRICT ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP. BY ITS PRI. SECRETARY, ENERGY DEPARTMENT, A.P. SECRETARIAT, VELAGAPUDI - 522 237, GUNTUR DISTRICT. 2. ANDHRA PRADESH SOUTHERN POWER DISTRIBUTION COMPANY LIMITED APSPDCL, VIDYUT NILAYAM, KESAVAYANAGUNTA, TIRUPATI - 517 501, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR, 3. THE SUPERINTENDING ENGINEER, , APSPDCL, NANDYAL, NANDYAL DISTRICT 4. THE EXECUTIVE ENGINEER, OPERATION DIVISION, NANDYAL, NANDYAL DISTRICT, ANDHRA PRADESH ...RESPONDENT(S): Counsel for the Petitioner: 2 1. A BHASKARA CHARY Counsel for the Respondent(S): 1. VENKATA RAMA RAO KOTA SC FOR APSPDCL 2. GP FOR ENERGY The Court made the following: ORAL ORDER: Heard Sri A. Bhaskara Chary, learned Counsel for the Writ Petitioner and Ms. Jyothi, learned Counsel representing Sri Venkata Rama Rao Kotha, learned Standing Counsel for APSPDCL. 2. The present Writ Petition is filed seeking the following relief: “The Hon’ble Court may be pleased to issue a Writ, Order or Direction more particularly one in the nature of Writ of Mandamus declaring the action of respondents in demanding to pay the balance Electric duty of Rs.0-94 paisa for the months of August and September 2023 total of Rs.15,60 589/- as against the order made in W.P.No.28218 of 2023 dt. 20-10-2023 and W.P.Nos.16619/2022 and batch, arbitrary illegal and cannot stand legal scrutiny and coercing the Petitioner to pay the same as against the order made in W.P.No.28218 of 2023 dt.20-10-2023 and W.P.Nos.16619/2022 and batch arbitrary illegal and cannot stand to legal scrutiny and pass such other or further orders as this Hon’ble Court may deem fit and proper in the interest of justice.” 3. The facts in this case would indicate that by virtue of operation of G.O.Ms.No.7, Energy (Power-III) Department, dated 08.04.2022, the Official Respondents have started collecting Electricity Duty at the rate of Rs.1 per unit for the Commercial and Industrial Establishments. Prior to the issuance of G.O.Ms.No.7, the Electricity Duty that was collected by the Official Respondents was at the rate of 6 paise per unit for the Commercial and Industrial Establishments. 3 4. The G.O. came to be challenged before the Hon’ble Court and the litigations balled into a huge batch. The batch of matters was disposed of by the learned Single Judge, thereby setting aside the G.O.Ms.No.7, Energy (Power-III) Department, dated 08.04.2022. This order was challenged by the Official Respondents herein in W.A.No.1043 of 2023 and batch. While during the pendency of the Writ Appeals, the same Writ Petitions also came to be tagged along. The Writ Petitions as well as the Writ Appeals were heard and disposed of by the common Division Bench of this Hon’ble Court in Writ Appeal No.1043 of 2023 and batch on 26.06.2025. 5. Having been aggrieved by the Orders of the Division Bench, the State preferred SLP (Civil) No.26194 of 2025. 6. The Hon’ble Apex Court on 19.09.2025 was pleased to consider the above questions in the SLP and was pleased to grant leave at the admission stage with certain directions, which are extracted hereunder: “1. Leave granted. 2. In the meantime, there shall be stay limited to the extent of refund. It is made clear that the State will be entitled to raise and collect the duty @6 paise per unit as per Govt. Order dated 09.12.1994 only. 3. The Writ Petitioners before the High Court are all impleaded herein as party respondents. The Advocate-on- Record shall, accordingly, amend the cause title of the present appeal. Upon such amendment, notices be issued to all the impleaded respondents. 4. Include this appeal in the final hearing list for the month of February, 2026. 5. Pleadings be completed in the meantime.” 7. The present case is, the Writ Petitioner was also paying Electricity Duty at the rate of 6 paise per unit up to July 2023. Since by application of G.O.Ms.No.7, the Respondents have insisted on the Writ Petitioner to pay the Electricity Duty at the rate of Rs.1 per unit, the Writ Petitioner also approached 4 this Court by filing the present Writ Petition. This Court, vide Interim Order dated 20.10.2023, was pleased to grant interim protection, by which the Writ Petitioner is required to pay Electricity Duty at the rate of 6 paise per unit and the said Order has continued till date. 8. In view of the Order passed by the Division Bench on 26.06.2025, the liability on the part of the Writ Petitioner to pay Electricity Duty at the rate of Rs.1 does not subsist from 26.06.2025. 9. The Private Respondents in the SLP are seeking either refund or adjustment insofar as the alleged excess amounts paid by them from the date of issuance of G.O.Ms.No.7. The Hon’ble Supreme Court was pleased to protect the interest of the State on one hand as regards the refund/adjustment and on the other hand, was pleased to clarify that the liability of the private Respondents therein to pay the Electricity Duty would be only 6 paise per unit from 26.06.2025. 10. Having regard to these facts, it appears to the Court that the liability of the Writ Petitioner is narrowed down only for a period of two months, wherein the Petitioner was in default, and thereafter, by the protection of the interim Order dated 20.10.2023, the Writ Petitioner has not paid the Electricity Duty at the rate of Rs.1 per unit. 11. In view of these facts, this Court deems it appropriate to dispose of this Writ Petition directing the Respondents not to make any claim for the months of August and September until the SLP filed before the Supreme Court is disposed of. 12. It is clarified that the liability of the Writ Petitioner shall be subject to the final outcome in the SLP (Civil). 13. Writ Petitioner is at liberty to implead the parties in the SLP before the Hon’ble Supreme Court, if so advised. 5 14. With these observations and directions, the Writ Petition is disposed of. No order as to costs. 15. Interlocutory Applications, if any, stand closed in terms of this order. _________________________________ GANNAMANENIRAMAKRISHNA PRASAD, J Dt:24.09.2025 DSV 6 182 HON'BLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD WRIT PETITION NO: 11776 of 2025 24.09.2025 DSV 7 HIGH COURT OF ANDHRA PRADESH AT AMARAVATHI MAIN CASE No. WRIT PETITION NO: 11776/2025 PROCEEDING SHEET Sl. No DATE ORDER Office Note 03. 24.09.2025 GRKP, J Writ Petition is disposed of. (vide separate order) ___________ GRKP, J DSV