The High Court · 2025

Counsel for the Petitioner: SRI NARENDRA DAVE FOR SR _AKSHMI Counsel for the Respondent No.1: SRI SWAROOP OORILLI , Special Govt KUMARAN & SRIDHARAN Pleader for State Ta;l Counsel for the Respondent No.2: GP FOR REVENUE The Court made the following: ORDER TIIE HONOURABLE SRI .ruS'tICT) P.SAM KOSIIY AND .I'I{E HONoURAI]LE SRI .ITISTICE SUDDALA (]HAI,APATHI RAO WRTT PETITIO N No.l270l Ol'2tt24 ORDER, Qo Ikn'hla Sri.ltr.stict' I) \dnt Korh.t ) I leard Mr.Narendl'a Dave. lcarned counsel reprcsenting Mr.Lakshrni Kumaran & Sridharan. lcarned counscl lbr the petitioner and Mr.Swaroop Oorilla, Icarrted Special (iovenrment Pleader lor State Tax, fbr the re'spondcrlts and perused the record'

2. The instant is the writ pctitior.r w'hich has been tr lcd seeking for an appropriate direction to thc first t'csponderlt to grant lefund of the accumulated I.l'.C. amountitrg to Il s.4,80'96,89 5/- and alstr for the refund of the works colltl'act of- 1-.D-S. anr(rutltirlS to Rs.88,80,2181.

3. Learned counsel for the petitiorter subtllits that the petitioner has moved a petition before tl-re authorities conccnred lirr thc refund of the said amount way back on 05.06.2023 and alier due process and scrutinizing of the same, tlie respondent- l)epartmetlt had finally issued Form 351 rvhich is in acknowlcdgrlent by it stating that the petitioner is entitled lbr the refund. Subsequent to the issuance of Form 351, there is necessity fbr corlflrnation of the ,/ / / 2 satnc b) the asscsscc undcr fornr 352. In thc inst r rt clrse. [orn.r i5l rvas issucd orr 01.01.2025 and Form 352 conl,r.nution br, the asscssec was suhnritretl on 08.02.1025 and untler IiL le .15(9)(c) ol the Tclangana Value Added I'ax Rulcs, 1005. rhc srarutorv lirnitation plcsclibcd Ibr thc settlenrent of thc reli r C prnr icled rs ((r0) da_r's. ln the instant case, though rnore than r( r nronths have been clapsecl, the rcliutd part till date has not bcen il r rlizcd. .1. Lr.amcd Special Covernment pleadcr lr Statc l'ax a;rpcarine lirr thc Revcnuc appears in thc Co,rr alonLl q,itlr Mr.Katta Kishorc Kumar. Assistant Commissiont,, S l r. (icneral IJazaar ('ircle. suhrnits that since the claint of the p r rtiorrer sas of old period of tlre vear 1017, sorne time is getting c , rsunrcd in Lhc process ol'vcrillcation of 1'acts. Ile further unclertrrr: s that gir.en a short pcriod o1-tirne, thc process of refund shall bc rali:,:ed I.,r,tlte luuthoritics at tlie c-arlicst. 'fhough learned Specr:i (i.vcr.rInte.t [)leadel tricd to vehemently deny the cntitlement t I the refirnd [o thc pelitioner, but, on a query by the Bench as r , \r,hcthcr the petitioner can be cntitled titr. refund post For.nt j.i hauinq bct--n issued, leanted Governrnent pleader accepted the ltct rltat lronn 351 is only issued for confirming by the asi ,ssec tbr his \\ \ 3 entitlement for the same. When once Folm 35l has bcen issued and Form 352 which has also beer.r submitted by the Assessee, we see no good reason why the Department should not lufiher process the same and settle thc alnounts within tlre prcscribecl period undcr Rute 35 (9) (C) without further delving into the said aspect.

5. Considering the nlatter in i1s erltiretv and also taking note ol the fact that Form 351 having bcen issued about cleven months back on I 1.01 .2025, we are of the considcrcd opinion that no fruitful purpose would be servcd in keeping thc writ petition pending.

6. We dispose of the u'rit pctition rvith t direction to thc respondents to ensure that the clairn lirr retund is fbrthwith processed and the entire amount of re'funcl pa,vable is paid to the petitioner within a period of (45) days lionr today. Nt.l costs' Consequently, miscellaneous petitions pending, if any, shall stand closed. SD/.U. SUDHA ISTANT REGISTRAR S //TRUE COPY// SECTION OFFICER To Abids, Hyderabad, Telanqana 1 . The Commercial Tax Officer' General Bazar Circle' z. tnJprin6ipal Secietary iSirre Couernment (Re-v^e^nue Department) Telangana - seiretJiia[, Hyderabad, State of relanga3.-99992^2 3 o;; cc 6'sfr r-nxsHrvTi<u-nrnnntl d sRtouRnRru' Advocate [oPUC] ;. 6;; cc 6 sRi Swnnoop ooRlLLA, special Govt Pleader for State Tax s i-wo-Cis to GP FOR REVENUE, High Court for the State of Telangana' at ayur Kushal ComPlex, toPUCl Hyderabad. [OUTI Two CD Cooies r)- PSK. LS I I -- =- *...E ".d HIGH COURT DATED:0711112025 ORDER WP.No.12701 of 2024 21,-,_: _-: -.-. .,.i, -'4.'.. /,, t' .i r) ,.) * 2 i l{0u 2gp * i N ( I c, DISPOSING OF THE WRIT PETITION WITHOUT COSTS I ap \& ex'