The High Court · 2025

circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction directing the 1st Respondent to refund the amount of Rs.34,50,4021 which is admittedly due to the Petitioner as per the Effectual Order and Form VAT 35 1 dated 04.O4.2025 issued by the 1't Respondent for the year 2O13-14 along with applicable interest till the date of payment in terms of Section 38(1)(b) and ,Fi Section 38(6) of the Telangana Value Added Tax Act, 2t ( 5 within a specified timeframe. Counsel for the Petitioner: SRI TARUN CHADHA, REPRESI NTING SRI KARTHIK RAMANA PUTTFIIREDDY : Counsel for the Respondents No.1 to 3: SRI CHAITANYA l( RAN, AGP REPRESENTING SRI SWAROOP OORI - -A, SPECIAL GOVERNMENT PLEADER FOR S' ATE TAX counsel for the Respondent No.4: sRl B. MUKHERJEE, R: )RESENTING SRI N. BHUJANGA RAO, DEPUW SOLICITOR GENI: ?AL OF INDIA The Court made the following: ORDER IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION No.38414 OF 2025 DATE OF ORDER: 1,7.I2.2025 Between : M/s. Khazana Jewellery Private Limited. AND Deputy Commissioner (ST), (FAC), Stu-2 Punjagutta Division, 9th Floor-B Block, Myur Kushal Complex, Abids, Hyderabad - 500 001 and others. ORDER: (per the Hon'ble sn )ustce P. Sam Kashy) Petitione r ...Respondents Heard Mr. Tarun Chadha, learned counsel representing Mr. Karthik Ramana Puttamreddy. learned counsel for the petitioner; Mr. T.Chaitanya Kiran, learned Additional Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondent Nos.l to 3, and Mr. B.Mukherjee, learned counsel representing Mr. N.Bhujanga Rao, learned Deputy Solicitor General of India, for respondent No.4.

2. The instant writ petition is filed by the petition: - under Article 226 of the Constitutron of India seeking for an .tgr ropriate Writ, Order or direction directing respondent No.1 to ref , rd an amount of Rs.34,50,402l- which was deposited by the pe: _ioner as pre_ d eposit.

3. Challenging the same, an appeal was filed b./ the petitioner before the authority concerned and the said appei I was allowed vlr./e order dated 30.O3.2024. Since then, tlrer petitioner is approaching the respo n dent-a u th orities for refunr of the pre- deposit made as the appeal stood decided in his favo tr petitioner.

4. On the previous date of hearing, we had .:slt rd the learned Special Government pleader for State Tax to see< nstructions so far the release of pre-deposit amount is conceflr:d along with interest.

5. Today, the learned Additional Government I)lader entered appearance on behalf of the learned Special Gover tment pleader for State Tax and produced before this Court a : lotocopy of a paper which shows that token No.260237OOOT ha: already been issued by the Finance Department to the petitioner and very soon the amount shall be deposited into the account of the petitioner. As regards the interest part is concerned, the learned counsel appearing on behalf of the petitioner submits that the pre-deposit amount does not include the interest part and as per the statute the petitioner is entitled for interest at the rate of 1%o per month from the date of service of copy of the order.

6. The learned Additional Government Pleader, however, submits that they may be granted some more time in ensuring the computation and for processing the claim of the petitioner so far as payment of interest is concerned.

7. Considering the fact that the nature of claim raised by the petitioner is an undisputed claim, so also the claim of the petitioner for grant of interest also is one which flows from the statute, we do not intend to keep the writ petition pending any further. The writ petition, accordingly, at this juncture stands disposed of directing the State which includes the Finance Department to ensure that the amount against the token number aforementioned is released to the petitioner forthwith without any further delay within an outer limit of 2 weeks starting from today, and so far as interest payable to the petitioner is concerned, the same shall also be quantified and released to the petitioner on the refund anr )unt within an outer limit of 4 weeks from today

8. As a sequel, miscellaneous petitions pencji.I if any, shall stand closed. Howeveq there shall be no order as t() :osts. SD/ M ASS I\ . OSMAN ALI BAIG TANT REGISTRAR ,/- //TRUE COPY// To SGCTION OFFICER 1 The Deputy Commissioner (ST), (FAC) STU-2 punjqgu ia Division, 9r,,Floor-B Block, Myur Kushal Comptex, Abids, Hyderabad-Sti0\b: 1

2. The Assistant Commissioner (CT), Audit, Punjagutta Di ision. Hyderabad. 3. The Principal Secretary to Government, Revenue (C-t I ) Department, State of Telangana, Secretariat, Hyderabad.

4. The Pri.ncipal Secretary, Government of lndia, t\,,linist- of Finance, Union of lndia, 3'" Floor, Jeevan Deep Building, Sansad Marg, i,j :w Delhi-1 10 001. 5. One CC to SRI KARTHIK RAIVANA PUTTAMREDD\,. , ,dvocare [OPUC] 6. Two CCs to GP for State Tax, High Court for thr: jtate of Telangana at BHUJANGA RAO, Deputy Sol c tor General of lndia Hyderabad. [OUT] 7. One CC to SRI N loPUCl

8. Two CD Copies IVP BS e( HIGH COURT DAI' :D:1711212025 ORDER WP.N<r 38414 o12025 ft: rt:: ( ? * EH I TAS I 0 !l:B 20?$ ,i.) * Frir DISPOSING OF THE !/ /RIT PETITION WI'-HOUT COSTS I i I i I I I I I ' i I I er- 73' EA -*8.