I N THE HI GH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTI CE P.SAM KOSHY AND THE HONOURABLE SRI JUSTI CE SUDDALA CHALAPATHI RAO WRI T PETI TI ON No.28438 of 2007 DATE: 06.02.2026 Between:

M/s. Maytas Hill County Pvt. Ltd.

…Petitioner AND Sate of Andhra Pradesh, Rep. by its Secretary Revenue, Secretariat, Hyderabad and 1 other.

…Respondents

ORDER:

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

Heard Mr. A.V.A. Siva Kartikeya, learned counsel appearing on behalf of Mr. S.Chakrapani, learned counsel for the petitioner; and Mr. T.Chaitanya Kiran, learned Additional Government Pleader appearing on behalf of Mr. Swaroop Oorilla, learned Special Government Pleader for the respondents.

2. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India seeking the following relief/s, viz., “……to issue an appropriate writ, order or direction, more particularly in the nature of Writ of Mandamus, declaring the Assessment Order of 2^nd Respondent in CCT's Enft.AC.III/Casc No.31/2007-08 dt.01-12-2007 as illegal arbitrary and set aside the same or in the alternative declare Section 4(7)(d) to the extent it authorizes the levy of VAT on amou