Itf/_".1919f Bank LIMITED v. The Assistant Commissioner (CT)

Itf/_".1919f Bank LIMITED, Represented by its Branch Manager Mr. p.Nagaraju D.No. 11111256, Street No.1, Begumpet, Hyderabad, Telangana -S-OOO16. D

#1. The Assistant Commissioner (CT), Audit Commercial Taxes Department, Begumpet Division, Hyderabad -500 016.

#2. The Commissioner of Commercial Taxes, Telangana Commercial Tax Department, C.T Comptex, Nampally, Hyderabad- S00 001. .....PETITIONER

#3. Tte State of. Telangana, Through the Principal Secretary to Government, (Commercial Tax Department), Telangana Secretariat Hyderabad - SOOO22. , STU-2, Commercial T.axes Department, - 500 016. Begum

#4. The

#5. The Principal Secreta ry, Department of Finance, Government of Telangana, B.R.Amb ed ka r Secretariat, Hyderabad. RR4&5areim .A.No.2 ot 2025 ( I d as per Court Order dated 20-1-2026 vide n WP.No.13608 ot 2025) .....RESPONDENTS Petition Under Article 226 ot lhe Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS a) directing Respondent No.1 to issue refund sanction order in Form CST c) to grant the refund amount of Rs. 55,97,3284 along with interest as per the relevant provisions under TVAT Act and the CST Act e) to grant personal hearing. V |.A.NO:1 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit fit:d in support of the petition, the High Court may be pleased to direct the Responderts to refund Sanction Order in Form CST lX and to further process refund of excess tax paid amounting to lNR. 55,97,328/- to the bank account of the Petitioner. Counsel for the Petitioner : SRI CHANDA SUMANTH, ADVOCATE FOR SRI LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent Nos.l to 4 : SRI SWAROOP OORILLA, SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.S : SRI MOHAMMED HUSSAIN, G.P FOR FINANCE AND PLANNING The Court made the following ORDER 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 W.P.No. 13608 OF 2025

20.01.2026 Between: IWs ICICI Bank Ltd., Rep. by its Branch Manager Mr. P.Nagaraju AND Petitioner The Assistant Commissioner (CT) Audit Commercial Taxes Department, Begumpet Division, Hyderabad - 500 016 and 4 others ORDER' (Per Hon'ble Sri Justice P.Sum Koshy) Respondents Heard Mr. Chanda Sumanth, learned counsel representing IWs Lakshmi Kumaran Sridharan, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Govemment Pleader for the State Tax for respondent Nos.l to 4 and Mr. Mohammed Hussain, learned Government Pleader for Finance and Planning for respondent No.5. Perused the record.

#2. The present is a writ petition filed under Article 226 of the constituti'n of India seeking for issuance of a writ of Mandamus directing the respondents to issue refund sanction order for an amount of Rs.55,97,328/- to the petitioner under the provisions of the Telang; rna value Added Tax Act, 2005 (for short .the TVAT Act'). tn addition, the petitioner has arso prayed for payable interest in terms of section 3g(6) of the TVAT Act for the period of delay in rnaking the refund.

#3. Toda'y, when the matter is taken up for hearing, the rearned special G.vernment pleader produced a document dated 07.01 -2026 reflecting it to be bill for refund of revenue bills. The amount of refund claimed by the petitioner amounting to Rs.55,97,32ti/- is shown to have been approved by the department concerned and has been sent to the treasury for further action so far as releasing of the refund amount to the petitioner is concerned. 4- The learned counsel for the petitioner, at this juncture, submits that rhe bill for refund produced by the learned special Government l)leader only is in respect of total amount of refund I l. ; I J that was payable. It does not carryr the interest part payable on the said amount in terms of Section 38(6) of the TVAT Act.

#5. Be that as it fl&y, considering the fact that the Special Government Pleader has produced a document showing that the department has already sanctioned the amount payable to the petitioner by itself establishes the fact that the petitioner is, in fact, entitted for the claim of refund made by them. The question now remains is how early the payment be released actually to the petitioner or will be credited to his bank account. So far as the claim of interest is concerned, once when the statute itself provides for payment of interest on the delayed payment of refund, we see no reason why the petitioner should not be entitled for interest on the said amount. Though the bill sanctioned by the department does not reflect computation of interest and the payment of interest payable to the petitioner, we direct that the petitioner may immediately approach the department claiming for \\ the interest on the said amount in accordance with the provisions I of Section 38(6) of the TVAT Act. Upon such claim being raised, it shall be the duty of the respondents to immediately compute the f interest part also that which sha[ be payabre to the petitioner strictly in accordance with the provisions of section 3s(6) of the TVAT y'.ct. 6- Le;t the amount sanctioned so far as payment of refund is concerned be released to the petitioner forthwith within an outer limit of 45 days and so far as computation of interest under Section :18(6) of the TVAT Act is concerned, subject to the petitioner moving an appropriate claim petition, let the same also be procesrsed and finalized and the amount of interest be arso paid withrn outer Iimit of 60 days from the date of receipt claim petition b), the petitioner. 7 The writ petition is accordingly disposed of. There shall be no order asl to costs. Conr; equently, miscellaneous petitions pending, if any, shall stand closed. ED /TRUE GOPY/' SECTION OFFICER To 1

#2. 3

#4. $ 5. 6 SA

#7. Two Cf'CoPies I t i, StRi ) ( o 0I ttB 2ir2[ C) ,/. t-,ll HIGH COURT DATED:;2010112026 ORDER WP.No.1l!608 of 2025 DISPOSING OF THE W.P WITHOUT COSTS.