The High Court · 2025

Petition Under Article 226 of 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 of WRIT OF MANDAMUS. (a) Directing Respondent No.1 to compule the interest on the amount of Rs.1 ,98,03,567/- in accordance with the Section 38 and Section 39 of Telangana Value Added Tax Act, 2005 along with cost payable to the petitioner, (b). directing Respondent No.5 to process and grant the lawful disbursal of principal amount of Rs.1 ,98,03,5671- along with interest in accordance with the Section 38 and Section 39 of Telangana Value Added Tax Act, 2005, along with cost payable to the Petitioner, (C). directing the Respondents to pay interest on the delay in processing the rightful interest of the petitioner I.A.NO:1 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Cou rt may be pleased to direct the Respondents to disburse refund of Rs.1 ,g8,03,567/-due under the Telangana VAT Act, 2005, without interest. Counsel for the Petitioner : Ms. ANUSHKA RASTOGI, LEARNED COUNSEL REPRESENTING SRI LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent Nos.1 to 4 & 6 : SRI T.CHA|TANYA KIRAN, LEARNED ASSISTANT G.P FOR COMMERCIAL TAX Counsel for the Respondent No.5 : SRI RAM SHANKER SHARMA, AG.p FOR FINANCE AND PLANNING The Court made the following ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No.24596 of 2025 ORDER, (per tktn'ble Sri .lustice P.Sam Koshy) Heard Ms. Anushka Rastogi, leamed counsel representing Mr.Lakshmi Kumaran Sridharan, leamed counsel for the petitioner,, Mr. T. Chaitanya Kiran, leamed Assistant Government Pleader for State Tax representing the leamed Special Govemment Pleader for State Tax for respondent Nos.l to 4 and 6 and Mr. Ram Shanker Sharma, leamed Assistant Govemment Pleader for Finance and Planning for respondent No.5. Perused the record.

2. The instant is a writ petition which has been filedlseeking for an appropriate direction to the respondents for complying with the order of the Division Bench of this Court in W.P.No.294 of 2010 so far as release of the tax along with interest is concemed.

3. Today, when the matter is taken up for hearing, the leamed Assistant Govemment Pleader for Finance and Planning and also the Assistant Govemment Pleader for State Tax submits that the principal amount has already been disbursed to the petitioner .- \ .*..1 2 vide transacLion dated 20.08.2025 and as such, ihe entire principal amount of Rs. 1,98,03,567l- has been released to rhe petitioner

4. In view of the same, we are of the considered opinion that the substantial grievance of the petitioner stands redressed. However, the leamed counsel for the petitioner submits that their claim, so far as interest paft is concemed, is still to be considered by the respondents. The learned counsel for the petitioner also drew the attention of the Court to the order dated 27.11.2024 passed by the Division Bench of this Court in W. P.No.294 of 2020, whereby the respondent/State Govemmen[ was directed to compute the interest payable to the petitioner within period of sixty (60) days, which till date has not been finalized.

5. The leamed counsel representing the State Tax submits that the computation part is already in the process and the sarne shall be finalized soon and necessary payment so far as the interest part is concerned r+,ould be released to the petitioner at the earliest in about four (4) weeks' time

6. In view of the same, we do not find any good reason to keep the writ petition pending. However, we make it clear that since the i i I I I 3 State counsels had assured the Court of computation of interest and also releasing of the payment of interest to the petitioner within four (4) weeks, we expect the State Government to comply with the same without any further delay within four (4) weeks time that they have sought, failing which this Court would be compelled to pass adverse orders against the erring officials and also penalizing the State Govemment for the delayed part of the payment

7. The writ petition is accordingly disposed of. There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// SD/.M. NAGAMANI SISTANT REGISTRAR OFFICER ircle, 5th Floor, South Hyderabad - 500001 Nampally, HYderabad -,500001. Gag anvihar Building, NamPallY, HYdeiabad - 500001 Wing, Gag anvihar Building, Nampally, HYd erabad - 500001 .

1. The Assistant Commissioner (ST), Hydernagar 2. The Joint Commissioner State Tax, HYdera bad (Rural) Division, 6th Floor, 3. The Joint Commissioner State Tax, Karimnagar Division, C.T ComPlex, +. f[" 6o.iiriisioner or Commercial Taxes, C.T Complex, Nampally' s. i6" Fri"ilpal Secretary, Department of Finance, Government of Telangana. B R Ambed(ar Secretariat Hyderabad, Telangana' o. rne principal secretary, D6partment of Revenue (commercial Taxes), B R - n.OeOf,ii Secretariat State of Telangana at Hyderabad, Telangana' ^ z. rwo bbt to A.C.p rOn rtruANCE A-ND PLANNING, High Court for the State of Telangana at HYderabad. (OUT) a. one CC-to sCr r-Axsnrrat xdvnnAru SRIDHARAN, Advocate [oPUc] 9: iil cc'Jto LEARNED ASSlsrANr G.P FoR coMMERCIAL 10.Two CD CoPies TAX, Advocate [OUT] To SA LS I HIGH COURT DATED:21 10812025 /a=- , "i.1;' i tt z o r4 Ia 0E s[Pzffi * {) \ ORDER WP.No.24596 of 2025 DISPOSING OF THE W.P WITHOUT COSTS. UItlx-