IN THE HIGH COURT FOR THE STATE OF TELANGANA AT YDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

TAX REVISION CASE No.103 of 2010

Date: 15.12.2025

Between:

The State of Andhra Pradesh

Rep.by the State Representative before STAT,

Hyderabad.

… Petitioner

And

M/s.Raasi Cement Limited,

Mirayalaguda. …Respondent

ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.T.Chaitanya Kiran, learned Assistant Government Pleader

representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax, for the petitioner and Mr.S.Dwarakanath, learned counsel for the

respondent and perused the record.

2. The instant is the Tax Revision Case filed by the petitioner-State under Section 22(1) read with Rule 10 of the Andhra Pradesh Goods and Service Tax Rules (hereinafter referred to as “APGST Rules”) under the Andhra Pradesh Goods and Service Tax Act, 1957 (hereinafter referred to as 'APGST Act') challenging the orders passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, (hereinafter referred to as the ‘Tribunal’),

decided on 19.12.2008.

3. Vide the impugned order, the Tribunal had reversed the order of revisional authority dated 16.04.200