The High Court · 2025

THE HONOURABLE SRI JUSTICE P.SAM KOSHY THE HONOURABLE SRI JUSTffiSUDDALA CHALAPATHI RAO Between: M/s. NCC Hyderabad Ramana. AND ub6B$i:'*!rlcorHi#'?*3f,%dDHiss?L,9nff I',ii,,yvjf#i: PETITIONER 1 2 3 4 5 The Assistant commissioner of !11g rrl, srinagar corony, circre-2, Pu nja g utta Divis ion, tvtiyu r (uiha-f' Towers, Hyderabad. The Additionar commissioner of glrtp T€x, Government of rerangana, com mercia r ra x B u i rd rng,-i.ram'pirv, Hryilrffi . --' o' The Joint commissioner (sr), punjagutta Division, Hyderabad. The commissioner. .of commercigr, Jaxgs, . Government of rerangana, Commerciar Tax Buitding, N;rp;tU; HVdoaOjA. $:,#:i ri,1,*',1'ffil?;o}F, bv its secrerary (Revenue) cr Dept , vv'v'|, ...RESPONDENTS Petition under Article 226 of the constitutlon of lndia praying that in the circumstances stated in the affidavit filed therewith, the Higrtr court may be pleased to issue a writ of Mandamus or any other writ order or direction dectaring the action of the 1't respondent in not refunding excess amount of tax lying to the credit of the petitioner even after expiry of more than 3 years from the date of passing the assessment order dated 17-01-2022 tor the assessment year 2016- 17 under ryAT ACT 2005 as iilegar, arbitrary, hightranded and decrare the G # petitioner is entitled for refund of Rs.2,55,gs,1321- along with applicable interest till the date of payment, in terms of section 38(1Xb) anct section 3g(6) of wAT, Act, 2005. # I lA NO: 1 OF 2025 Petition under section 151 cPC praying that in the r:ircumstances stated in the affidavit fired in support of the petition, the High cor.rrt may be preased to direct the 1't respondent to forthwith initiate the refund process of the excess amount of tax lying to the credit of the petitioner in terms of the assessment order dated 17t01t2022 for the assessment year 2016-17 under TVAT ACT 2oos, pending disposal of the Writ petition Gounsel for the petitioner: SRt v. STDDHARTH REDDY Counsel for the Respondents: SRt SWAROOP OORILLA, SPECIAL GOVT. PLEADER FOR STATE TAX The Court made the following: ORDER C + .. \* ., 0 * + * n + + + ++ i,i." { i i I I rt b, \'-\ ? THT HONOURABLE SRI JI,STICE P.SAM KOSITY AND THE HONOI'RABLE SRI JUSTICE SUDDAI"A CIIALIIPATHI RAO ORDER: ftter Hon'ble Si Justice P'SAM KOSIIIT The instant writ Petition is filed by the petitioner under Article 226 of the Constitution of tndia praJnng the Court to issue a Writ of Mand"amus or any other writ, order or direction by'declaring the action of respondent No.l in not refunding excess amount of ta:r lying to the credit of petitioner even after expiry of more than 3 years from the d'ate of passing the assessment order dated 17.Ot.2O22 for the Assessment Year 2016-17 under Telangana Value Added Tax Act, 2OO5 as illegal' arbitrary, high-handed; and to declare that petitioner herein is entitled for refund of Rs.2,55,95,1321- along with applicable interest till the date of payment, in terms of section 38{1)(b} and section 38(6) of the Telangana Value Added Tax Act, 2OO5 (for short, 3the T\IAT Act'l'

2. Heard Mr.V. Siddharth Reddy, learned counsel for the petitioner; and Mr. Swaroop oorilla, learned Special Government Pleader for State Tax, for the resPondents' Page 2 of4 3' The undisputed avennents as also the instructions that have been received by the respondent-Department is that the petitioner herein is entifled for refund of excess vAT tax collected for the aforesaid assessment period to the tune of Rs.2,55,g5, 132/_ arong with applicabre rate of interest in terms of section r3g(1)(b) and section 38(6) of the TVAT Act. : i I I ! : I I

4. Though. the assessment order was passed as early as on 77'0r'2022, where initiary there was an excess t:tx shown to have been co,ected to the extent of Rs.2,9 g,2o,gr2/_,but subsequentry the stood restricted to Rs.2,55,9 5,132/-after rectificati on / -":::unt clarification. 5' on the previous date of hearing, this Bench had directed the learned speciar Government pleader for state Tax, appearing for tlee respondents, to seek instructions with regard to inaction on the part of respondent_a uthorities in making refund of excess ,,x to the petitioner. 6' Today, when the matter is taken up for hearing, Iearned speciat Government preader for state Tax, appearing for the respondents, submitted before the court a copy of the communi."tio, dated ll'o8'2o2s, addressed by the Joint commissioner (w,, punjagutta ,. n Division, Hyderabad to the Commissioner of State ,Tax, H5rderabad; Telangana, accepting that the petitioner herein is entifled for a refund of Rs'.2,55,95,L32/- (Rupees TWo Crores Fifty Five Laktrs Ninety Five Thousand One Hundred and Thirty TWo only). He further submitted that ttre matter is now placed before the Commissioner of State Ta>r, ( ) Hyderabad for necessary approval and orders. I I

7. Given the aforesaid factual matrix which is undisputed by either side, we do not intend to keep the instant Writ Petition pending any further. Accordingly, we dispose of the writ petition at this,junctqe by directing respondent No.4 to ensure that the entire refund amount is paid to petitioner forthwith within an outer limit of fort5afive (a5) days. It is further directed that petitioner herein shall also be entifle{ to interest on the entire refund amount in terms of proviso to Section 38(6) of the TVAT Act, 2005 from the date the amount fell due to the petitioner b'll the date of actual payment is mad.e. It is made clear tl:at tl:e instmctions so issued by this Court shall also be adhered to by tJle Department of Finance, State of Telangana, failing which'this Coirrt would be compelled to also impose penal interest on the refond amount due to the petitioner. Page 4 of4

8. With these observations, the Writ Petition stands disposed of. No costs.

9. As a sequel, miscellaneous petitions, pending if any, shall stand closed. t To //TRUE COPYII SD/-M. NAGAMANI REGISTRAR OFFICER / 1 T Sri fhe. Assistant Commissioner of State Punjagufta Division, Mayur Kushal' Towers, Commercia!Tax Buitding, ttampaity, Hft;ob; -' Colony, Circle-2, 2- The Additionar commissioner oJ gl"tg frr, Government of rerangana, 3' The Joint commissioner (sr), punjagutta Division, Hyderabad. 4. The commissioner of comme.rciar. Taxes, Government of rerangana, 5' (Revenue) cr Dept., State of rerangana, secretariat Buitding, C o m m e rc ia I Ta x B u i td in g, N; m p; ti t ; H vo' JG-o"j o . - " Iffi"?;f:?"ry 6' one cc to sRr v. STDDHARTH REDDy, Advocate [opUCl 7 ' Two CCs to SRI SW-AROOP ooRlLLA, Speciat Government pteader for 8. Two CD Copies state Tax, High court roi i[JstaIe orr-etahgril?'Hvderabad tourl MP BS q, + '* * + t # * ! n HIGH u DATED:15109t2025 'i }-l i:: s ,"4 a 0?r:c Ttn r :' t) ,,, L l= .r{ T'l WP.No.2Ot4S of 2O2S DISPOSING OF THE WRIT PETITION WITHOUT COSTS 'f ,# I 'i # t .1!. + s + * t ? ? *