Emami Limited v. 1. The Deputy Commissioner (ST) STU-1

Petition Under Article 226 of the 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 process and grant the lawful ,lr refund of Srrincipal amount of Rs.4,22,63,439/- for tax period 1996-97 to 2007 - 0g due under the Andhra Pradesh General Sales Tax Act, 1957 and Telangana value Adrled rax Act, 200s, arong with cost payable to the petitioner, (b) directing the Respondents to pay interest on the delay in processing the rightful refund of the Petitioner under the Andhra Pradesh General Sales Tax Act, 1gS7 and Telanllana Value Added Tax Act, 2005, and (c) directing the Respondents to disburse ttre refund along with interest to the bank account of the petitioner as mentioned in paragraph 8.7 of this writ petition. |.A.NO:1 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavrt filed in support of the petition, the High Court may be pleased to disburse refund of Rs.4,22,63,439 r- for tax period 1996-97 to 2007-0g, due under the Andhra Pradesh General Sales Tax Act, 1957 and Telangana Value Added Tax Act, 2005, without interest. Counsel fo, the Petitioner : Ms. ANUSHKA RASTOGI, REp Ms. SRI LAKSHMI KUMARAN & SRIDHARAN Counselfor the Respondents : SRI T.CHAITANYA KIRAN, AGp REPRESENTING SRI SWAROOP OORILLA, SPECTAL GOVT PLEADER FOR STATE TAX: The.Court nrade the following ORDER IN THE HIGH COTJRT FOR THE STATE OF TELANGANA AT YDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND TI{E HONOTJRABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.N o.38298 2025 Dile:17.12.2025 Between: Emami Limited, rep.by its authorized signatory, Mr.Satya Narayana Kommincni, l{yderabad' And The Deputy Commissioner (S't') S-[U-l Charminar Division. Nampally. t{yderabad and others' ORDER: (per llon'ble Sri.lustice [''Sam Krtshy) Petitioner ...ResPondcnts l{eard Ms.Anushka Rastogi, learned counsel representing M/s.Lakshmikumaran & Sriclharan. learned counsel appearing fbr the petitioner and Mr.T.Chaitanya Kiran. learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Goverrunent Pleader for State 'l ax' appearing for the respondents and perused the record' Z. The instant is the Writ Petition which has been filed seeking direction to the respondents ltrr processing and granting of the refund of the pre-deposit made by the petitioner for the tax period 1996-97 to 2007-08 both under the Andhra Pradesh General Sales Act, 1957 and the Telangana value Added Tax Act, 2005 along with statutory interest that would be payable to it under both the statutes' 3- On the previous <late of hearing, learned Special Government Pleader had taken time to seek instruotions from the Department as to within how much , T perioclof time, the claim of the petitioner could be finalized and paid' t I 2

4. Today, learned Assistant Government Pleader, on instructions, appearing t: along with the officials lrorn the Department submits that since the claim arose from the 'lear 1996-91 i.e. under the old APGST law, the I)epartment is in the process o1'scrutinizing the clairn of the petitioner and it mav take few weeks to scrutinize. verify and settle thc claim. 'l'hclugh, \\,e are inclined to restrict the period for scrutinizing, verification and lbr settlement of the clairn to four weeks, but, at the instance of learned Assistant Goverrrment Pleadcr rvho said that if at least, six lyeeks time is granted, entire claim can be verified and settled.

5. Re:uctantly. though we are accepting the pral,er made by learned Assistant Government Pleader and dispose of the \\rrit Petition directing the first respondent or any other concerned ofticelur,ho u,ould bc in the process of scrutinizing and verification of the claim ol' the petitioner is clirected to ensure that entire scrutiny is done and carried out within a period of six weeks and the entire adn issible payment payable to the petitioner along r.r,ith statutory interest payable or the said amount be I'rnalized u'ithin the said periocl.

6. Wit.h the aforesaid direction, the Writ Petition stands disposed of. There shall be nc order as to costs. Perding miscellaneous applications, if any, shall stand closed. To { I //TRUE COPY// Sd/.A.SREENIVASA REDDY ASSISTANT REGISTRAR cSECTION OFFICER Gaganvihar Building, Nampally, Hyderabad 500001. 1- lhe Deputy com.missioner (S.T) sru-t, charminar Division, 1st Floor, 2. The.loint commissioper (sr),-ctr6rminar Division 1rd Floor, Gaganvihar _ Building, Nampally, Hydeiabid 500001 3. The r\ssistant commis.9i91.9r (ST), vanasthalipuram-1 circle Saroornagar Division 8th Floor, North winj, Ghganvihar auitoing, Nampally, nvoerilao 500011. 4. The.loint commissioner (sr), salogf.agar Division 3rd Floor, Gaganvihar _ Build ng, Nampally, Hyderabad 500001.- 5. The oommissioner of commercial raxes, c.T complex, Nampally, 6. The F'rincipal secretary, Department of Revenue (commercial raxes), B R Amb(,clkar secretariat state of relangana at Hyderabad, Telangana. 7. One ()C to SRI LAKSHMI KUMARAN & SRTDI{ARAN, Ao,ocai"e4deucl Hyderabad 500001. --:l---r-"..1Fir:TFz=-.:__._,_-l}-;'5;11re l) I I I I I I I I i i

8. ONE CC tO SRI SWAROOP OORILIA, SPECIAL GOW PLEADER FOR STATE TAX, Advocate [OPUC]

9. Two CD Copies SA PMK +y I {.. "tl HIGH COURT DATEtt:1711212025 I I I \ \ ( s t0 Bt I In6 * ( * ORDEFI WP.No,38298 of 2025 DISPOS}ING OF THE W.P WITHOIUT COSTS. L b t ,., . ,.,.!;