ORDER :

1. Petitioner is M/s Bharati Airtel Limited, and as per the averments made in the affidavit filed in support of the writ petition, it is engaged in providing telecom services throughout India, including the State of Telangana. The petitioner-company is registered under Central Goods and Services Tax Act, 2017 (for short ‘the Act’).

2. The Deputy Commissioner-EIU, State Tax, vide notice bearing No. DC-2/EIU/ AIRTEL/01/2019 dated 18.03.2019 informed the petitioner-company that it committed some errors in depositing State Goods and Service Tax (SGST) in the State of Telangana for the financial years 2017-18, 2018-19 and 2019-20.

3. The case of the petitioner is that they have entered incorrect State Code in some of the invoices, due to which excess SGST has been paid in the State of Andhra Pradesh. However, on receipt of the notice dated 18.03.2019, the petitioner paid the tax.

4. Thereafter, the petitioner was directed to pay an amount of Rs. 1,80,00,000/- (Rupees one crore, eighty lakhs only) towards interest for the late payment of the SGST to the State Government. Petitioner-company paid the said amount of Rs. 1,80,00,000/- (Rupees one crore, eighty lakhs only) under protest t