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