IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

Writ Petition Nos.17565 and 17567 of 2008

Dated: 30.12.2025

W.P.No.17565 of 2008

Between:

M/s.Aclamar Oils and Fats Limited,

Aparna Crust, 4^th floor, 8-2-120/112/88 and 89,

Road No.12, Banjara Hills, Hyderabad,

Rep by its Manager (Finance)

Mr.Priyadarshan.

…Petitioner

AND

The Commercial Tax Officer,

Special Commodities Circle,

Saroornagar Division, Hyderabad and others.

…Respondents

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

Heard Mr.S.Ravi, learned senior counsel for the petitioner

and Mr.Swaroop Oorilla, learned Special Government Pleader for

State Tax. Perused the record.

2. The present writ petitions have been field assailing the action of respondent No.1 in refusing to accept the declarations filed by the petitioner in Form-C and Form-F and also in refusing to revise the assessment orders for the assessment years 2002-03 and 2003-04 under CST Act. Even though after the assessment orders, the petitioner had produced Form-C and Form-F before the authorities concerned.

3. The refusal by the respondent authority appears to be on the ground that the