The High Court · 2025

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 28634 OF 2023 Between: [\rlls. Yeturu Bio Tech Ltd., Yeturu Towers, 1714, A.C.Guards, Hyderabad - 50000'1, Rep. by its Managing Director Sri. Yeturu Sirish Reddy, S/o. Yeturu Ramachandra Reddy Aged 43 years. ...PETITIONER AND

1. The Deputy Commercial Tax Officer, Khairatabad Circle, Punjagutta,

2. The Commercial Tax Officer, Khairatabad Circle, Punjagutta, Somajiguda ., ,'.- Somajiguda Division, Hyderabad. Division, Hyderabad.

3. The Assistant Commissioner (CT), Khairatabad Circle, Punjagutta, Somajiguda Division, Hyderabad.

4. The Commercial Tax Officer -ll, O/o. the Additional Commissioner (CT), Enforcement Wing, O/o. the Commissioner of Commercial Taxes, M-J. Road, Nampally, Hyderabad.

5. The State of Telangana, Rep. by its Principal Secretary to Governmen!.. Revenue (CT) Department, Secretariat Building, Saifabad, Hyder?,|"$ffi *Fnespor'roer.rrs fr. Petition under Article 226 of the Constitution of lndia fltsying$!at in the circumstances stated in the affidavit fited therewith, the High Cou? may be pleased to issue an appropriate writ, order or direction particularly in thri nature of Writ of MANDAMUS declaring the inaction of the 2nd and 3rd respondents in not considering the letters and screenshots dated 20-04-2023,02-03-2023 and '19-05- 2023 and in not refunding the amount of Rs. 6,84,7811 in spite of the several letters addressed to them and which the respondents legitimately payable to the Petitioner as illegal, improper, unjust, unfair, unreasonableness and contrary to the scheme of the Act and the judgment of this Hon'ble Court in W.P. No. 1116912020 in a case of M/s. M.K. Agencies Vs. Dy. Commercial Tax Officer and the provisions of the APVAT Act and violation of Principles of Natural Justice and .; violation of articles 1.+, 19(1)(g), 21 of the Constitution of Irtdra and going against the law of land and consequently to direct the 2nd, 3rd and Sth respondents to refund the principal amount of Rs. 6,84,7811 with 12 percent interest from the date on which it is pa yable. lA NO: 1 OF 2023 Petition under Section '1 51 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 2nd Respondent to pay an amount of Rs. 6,84,78'11 which is the principal amount to be paid forthwith. Counsel for the Petilioner: SRI K.RAJASEKHAR FOR SRI M.V.J.K.KUMAR Counsel for the Respondents: SRI T.CHAITANYA KIRAN, AGP FOR Spl Standing Councel for Contmercial Taxes The Court made the following: ORDER t € .) THE IIONOURABLE SRI JUSTICE P.SAM KOSHY AND TT{E HONOURABLE SRI JUSTICE SUDDALA CHALAPATHT RAO W.P.No.28634 OF 2023 ORDER, (per Hon'ble Sri Justice P. Sam Koshy) Heard Mr. K.Rajasekhar, leamed counsel representing Mr. M.V.J.K.Kumar, learned counsel for the petitioner and Mr. T. Chaitanya Kiran, leamed Assistant Govemment Pleader representing the leamed Special Govemment Pleader for State Tax for thc respondents. Perused the record.

2. The limited relief that the petitioner has sought lor 1n the instant case is for an appropriate direction to the respondent- department to refund the amount payable to the petitioner amounting to Rs.6,84,781/- which the petitioner was held to be entitled fbr in the year 2022. S ince then, the petitioner has been repeatedly making reminders and representations to the department which till date have not been either processed or frnalized

3. Yesterday, when ttre matter was taken up for hearing, the learned Special Govemment Pleader for the State Tax had 2 requested the matter to be taken up today ensurirtg that positive instructions u'ould be obtained from the departmcnt as to within how much tinre the amount be refunded to the petrtioner could be released.

4. Today, the leamed Special Govemment Plearler for the State Tax along with Mr. G.Narender Reddy, 3'd respc,ndent/Assistant Commissioner' (CT) appeared before the Coun. and made a statement that if the writ petition could be dispos,:d oL the State Govemment shall ensure that the amount payabte 1o the petitioner shall be refunded within an outer limit of 45 days.

5. Though there does not seem to be any plausible and justifiable exp,lanation provided by the respondent; as to why the refund claim ,rf the petitioner could not be proces,sed till now, in spite of the natter pending before the authorities for more than couple of years, we are deliberately ignoring to pass any adverse order against."he State. Nonetheless, we categorica ly hold that the entire amount refundable to the petitioner shall be paid along with the interest that accrues on the said amount in term s of tl-re Section 38(6) of the \/alue Added I'ax Act. We also makr: it clear that in case if the sairl amount is not paid within the period of 45 days, the .iiir::-*.,...y- -?iE7a ..'. - 1l l 1 To 8 PSK. LS 3 petitioner shall be entitled for additional interest at 18 Yo p.a., ior the further period for which the amount is held back by the department. We also make it clear that in such a situation, the respondents would be at tiberty to recover the interest amount fiom the ering officials who have not processed the claim within time and released the amount payable to the petitioner leading to the loss to the State exchequer.

6. The writ petition, accordingly, stands allowed and disposed of. There shall be no order as to costs. Consequently, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPYII SD/.S. MALLIKARJUNA RAo STANT REGISTRAR SECTION OFFICER C Divisi on Hyderabad Som aliguda Division, H yderabad

1. The Deputy Commercial Tax Officer ,K hairatabad Circle, punjagutta, 2. The ommercial Tax Officer, Khairatabad Circle Punjagutta, Somajiguda 3. The Assistant Commissioner (CT), Khairatabad Circle, Punjagufta, 4. The Commercial Tax Officer - Il, O/o. the Additional Commissioner (CT), So majiguda Division Hydera bad Enforcement Win g, O/o. the Commissioner of Commercial Taxes, M.J. Road, Nampally, Hyderabad. E The Princi pal Secreta ry to Government Revenue (CT) De partment, Secretaria t Building, Saifabad, Hyderabad, State of Telangana 6. One CC to SRt M V.J.K.KUMAR, Advocate loPUCl 7. One CC to SRt T CHAITANAYA KIRAN, Spl Standing Councel for Commercial Taxe s Advocate [O PUCI Two CD Copies HIGH COURT DATED:1 410812025 I I ) c) e !_ . :; f,; ._\r ---':_.-' ,1\ ..\ .,-.\\ af_t 12 sitPW r., 'i l !' :i ). /l ;)Y ORDER WP.No.28634 of 2023 (-: I ALLOWING Ti-IE WRIT PETITION WITHOUT COSTS \i \