I N THE HI GH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HON’BLE SRI JUSTI CE P. SAM KOSHY

AND

THE HON’BLE SRI JUSTI CE SUDDALA CHALAPATHI RAO

WRI T PETI TI ON No.38414 OF 2025

DATE OF ORDER: 17.12.2025

Between :

M/s. Khazana Jewellery Private Limited.

…Petitioner

AND

Deputy Commissioner (ST), (FAC),

Stu-2 Punjagutta Division,

9^th Floor-B Block, Myur Kushal Complex, Abids, Hyderabad – 500 001 and others.

…Respondents

ORDER:

(per the Hon’ble Sri Justice P. Sam Koshy)

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.1 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 petitioner under Article 226 of the Constitution of India seeking for an appropriate Writ, Order or direction directing respondent No.1 to refund an amount of Rs.34,50,402/- which was deposited by the petitioner as pre-

deposit.

3. Challenging the same, an appeal was filed by the petitioner before the authority concerned and the said appeal was allowed vide order dated 30.03.2024. Since then, the petitioner is approaching the respondent-authorities for refund of the pre-

deposit made as the appeal stood decided in his favour petitioner.

4. On the previous date of hearing, we had asked the learned Special Government Pleader for State Tax to seek instructions so far the release of pre-deposit amount is concerned along with interest.

5. Today, the learned Additional Government Pleader entered appearance on behalf of the learned Special Government Pleader for State Tax and produced before this Court a photocopy of a paper which shows that token No.2602370009 has 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% 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 amount within an outer limit of 4 weeks from today.

8. As a sequel, miscellaneous petitions pending if any, shall stand closed. However, there shall be no order as to costs.

_____________ P.SAM KOSHY, J ________________________ SUDDALA CHALAPATHI RAO, J Date: 17.12.2025 GSD