Disposed¶38

Rain Cii Carbon (Vizag) Limited, v. The State of Andhra Pradesh

Andhra Pradesh HC4 Mar 2026WP/1147/2026

Case brief

AI extract

What is this about?

Electricity duty 6 paise per unit; Government Order dated 09.12.1994; SEZ unit Plot 46A/46B APSEZ Atchutapuram Anakapalli; Rain CII Carbon (Vizag) Limited; APEPDCL / Eastern Power Distribution Company of A P Ltd; disposal in terms of order dated 24.09.2025 in W.P Nos.40124 of 2022 and batch; Supreme Court order dated 19.09.2025 in SLP(C) No.26194 of 2025 granting stay to the extent of refund; Division Bench judgment dated 26.06.2025 in W.A No.1043 of 2023; liberty to non-parties to approach Supreme Court; no costs; Ninala Jayasurya, J.; decided 05.03.2026.

What did the court decide?

Writ Petition disposed of for the reasons alike, in terms of the order dated 24.09.2025 in W.P Nos.40124 of 2022 and batch; no costs; miscellaneous petitions pending, if any, stand closed. ¶38

Rain Cii Carbon (Vizag) Limited, Vs The State of Andhra Pradesh — Andhra Pradesh HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

Writ Petition disposed of for the reasons alike, in terms of the order dated 24.09.2025 in W.P Nos.40124 of 2022 and batch; no costs; miscellaneous petitions pending, if any, stand closed.

¶38

Issue for consideration

Whether, in light of the orders dated 19.09.2025 (Supreme Court, SLP(C) No.26194 of 2025) and 24.09.2025 (W.P Nos.40124 of 2022 and batch), this writ petition should be disposed of in the same terms, including application of the direction to collect electricity duty @ 6 paise per unit as per Government Order dated 09.12.1994 until modified by the Supreme Court.

¶3

Court's answer

The Writ Petition is disposed of for the reasons alike, i.e., in terms of the order dated 24.09.2025 in W.P Nos.40124 of 2022 and batch, with no order as to costs; pending miscellaneous petitions, if any, stand closed.

¶38

Ratio / Principle

By disposing of the writ petition in terms of the order dated 24.09.2025, the Court incorporates that order's operative directions: the direction to collect electricity duty @ 6 paise per unit as per Government Order dated 09.12.1994 applies until modified by the Hon'ble Supreme Court, and writ petitioners who were not parties before the Division Bench have liberty to approach the Hon'ble Supreme Court if so advised.

¶3

Detailed headnote1 paragraphs

Andhra Pradesh High Court at Amaravati (Single Bench, Ninala Jayasurya, J.) disposed of Writ Petition No. 1147 of 2026 filed by Rain CII Carbon (Vizag) Limited, a unit located in the APSEZ at Atchutapuram, Anakapalli District, against the State of Andhra Pradesh (Energy Department), Eastern Power Distribution Company of A.P. Ltd., and the Senior Accounts Officer, APEPDCL Operation Circle, Anakapalli. Taking note that a learned Judge had, by orders dated 24.09.2025, disposed of W.P Nos.40124 of 2022 and batch in terms of the Supreme Court's order dated 19.09.2025 in Special Leave to Appeal (C) No.26194 of 2025 (arising from the Division Bench judgment dated 26.06.2025 in W.A No.1043 of 2023, wherein the Supreme Court granted stay to the extent of refund), this Court disposed of the writ petition 'for the reasons alike' in terms of the order dated 24.09.2025. The incorporated directions include that the direction to collect electricity duty @ 6 paise per unit as per Government Order dated 09.12.1994 shall apply to the petitioners until modified by the Hon'ble Supreme Court, and that petitioners not party to the Division Bench proceedings may approach the Supreme Court if so advised. No costs; pending miscellaneous petitions closed.

¶1

[3209]

¶2

APHC010724012025

¶3

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

¶4

(Special Original Jurisdiction)

¶5

THURSDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX

¶6

PRESENT

¶7

THE HONOURABLE SRI JUSTICE NINALA JAYASURYA WRIT PETITION NO: 1147/2026

¶8

Between:

¶9

RAIN CII CARBON (VIZAG) LIMITED,, THROUGH ITS AUTHORIZED REPRESENTATIVE HAVING ITS SEZ UNIT AT PLOT NO. 46A AND 46B, APSEZ ATCHUTAPURAM, ANAKAPALLI DISTRICT ANDHRA PRADESH - 531 011 HAVING ITS REGISTERED OFFICE AT. RAIN CENTER, 34, SRINAGAR COLONY HYDERABAD, TELANGANA - 500 073

¶10

...PETITIONER

¶11

AND

¶12

THE STATE OF ANDHRA PRADESH, THROUGH ITS PRINCIPAL SECRETARY. ENERGY DEPARTMENT, SECRETARIAT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT

¶13

EASTERN POWER DISTRIBUTION COMPANY OF A P LTD, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR, 3RD FLOOR, CORPORATE OFFICE, P AND T COLONY, SEETHAMMADRA, VISAKHAPATNAM

¶14

THE SENIOR ACCOUNTS OFFICER, APEPDCL OPERATION CIRCLE, ANAKAPALLI

¶15

...RESPONDENT(S):

¶16

NJS,J W.P No.1147 of 2026

¶17

¶18

Counsel for the Petitioner:

¶19

1.BABEPALLI POOJITHA

¶20

Counsel for the Respondent(S):

¶21

1.GP FOR ENERGY

¶22

2.V V SATISH (SC for APEPDCL)

¶23

NJS,J W.P No.1147 of 2026

¶24

¶25

The Court made the following Order:

¶26

Heard Ms. Ponnam Verma Sengupta, learned counsel appearing through online on behalf of the petitioner. Also heard Ms. Aishwarya Chowdary, learned Junior Standing Counsel representing Mr. V V Satish, learned Standing Counsel for A.P.E.P.D.C.L.

¶27

At the time of considering the matter, it is noted that in similar circumstances, a learned Judge of this Court vide orders dated 24.09.2025, disposed of W.P Nos.40124 of 2022 and batch, in terms of the order dated 19.09.2025 of the Hon’ble Supreme Court in Special Leave to Appeal (C) No.26194 of 2025, and left it open to those parties who were not before this Court to approach the Hon’ble Supreme Court. In the said Special Leave Petition which arise out of the judgment dated 26.06.2025 passed by the Hon’ble Division Bench of this Court in W.A No.1043 of 2023, the Hon’ble Supreme Court granted stay, to the extent of refund.

¶28

In the light of the orders dated 19.09.2025 and 24.09.2025 referred to supra, this Court is inclined to dispose of the writ petition in terms of the order dated 24.09.2025, the relevant portion of which reads as follows:-

¶29

“…5. In the present batch of Writ Petitions, it is stated at the bar, that some of the Writ Petitioners were not parties in the Writ Petitions and the Writ Appeals that were disposed of by the Hon’ble Division Bench of this Court vide Order dated 26.06.2025 in W.A.No.1043 of 2023 and batch.

¶30

6. Having regard to the Order of the Hon’ble Supreme Court dated 19.09.2025, this Court deems it appropriate to dispose of these Writ Petitions inasmuch as the issue of refund is also subject matter before the Hon’ble Supreme Court.

¶31

7. Needless to state that the direction rendered against the Government to collect the electricity duty @ 6 paise per unit as per Government Order dated 09.12.1994 shall also apply to the present Writ Petitioners as well until such Order is modified by the Hon’ble Supreme Court.

¶32

8. Also, needless to state that such of those Writ Petitioners in the present batch who were not parties in the proceedings before the

¶33

NJS,J W.P No.1147 of 2026

¶34

¶35

Division Bench of this Hon’ble Court would have the liberty to approach the Hon’ble Supreme Court, if they are so advised.

¶36

9. With these observations and directions, this batch of Writ Petitions is disposed of. No order as to costs.

¶37

10. Interlocutory Applications, if any, stand closed in terms of this order.”

¶38