ORDER :

1. Though W.P. No. 616 of 2020 is not listed today, we have requisitioned the record of the said case, as the subject matter of the said writ petition is identical to that of W.P. No. 527 of 2020 and this order will dispose of both W.P. Nos. 527 and 616 of 2020.

2. Heard Mr. T. Sruyanarayana, learned counsel for the petitioner and Mr. L. Venkateshwar Rao, learned counsel representing Mr. K. Raji Reddy, learned Senior Standing Counsel for the Commercial Tax Department.

3. Issue relates to rejection of claim of refund of the petitioner.

4. Petitioner is engaged in the business of exporting software and information technology services. In connection with the export business of the petitioner, input tax paid on input services and capital goods gets accumulated as unutilized credit in the books of account of the petitioner. As a result, petitioner has been filing refund claims for refund of utilized input tax credit under Section 54(3) of the Telangana State Goods and Services Tax Act, 2017 read with Section 54(3) of the Central Goods and Services Tax Act, 2017 (CGST Act) and Section 20(xiii) of the Integrated Goods and Services Tax Act, 2017 (IGST Act). The two petitions relate to