AND SUDDALA CHALAPATHI RAO W.P.No.25716 OF 2025 ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.V.Siddharth Reddy, learned counsel for the petitioner, and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader appearing for respondents. Perused the record. 2. The instant writ petition has been filed seeking an appropriate direction one in the nature of writ of mandamus directing the respondents; firstly, so far as their inaction in deciding the claim of refund of excess ITC lying in the credit of the petitioner, even after nine (09) years have been lapsed to be arbitrary; secondly, for a direction to the respondents to immediately processed the refund of the excess ITC lying in the credit of the petitioner along with the interest to be claimed in terms of Section 21(4) read with Sections

38(1)(b) and 38 (6) of the Telangana VAT Act, 2005.

3. On the previous date of hearing, notices were issued seeking for the instructions from the respondents.

4. Today, the learned Assistant Government Pleader for the State Taxes fairly concedes that admittedly there was an order of the Commissioner declaring an excess ITC lying in the credit of the petitioner passed on 28.02.2017, after the petitioner has repeatedly approached the respondents, but till date no positive result is yielded which compelled him to file the instant writ petition.

5. In the given factual backdrop, we are left with no other option but to dispose of the writ petition directing the respondents to immediately take steps to ensure that the claim of the petitioner for the refund of the ITC lying to the credit of the petitioner to the tune of Rs.1,86,90,506/- to be processed and finalized positively within an outer limit of four weeks from today. We make it clear that, in the event, if the claim of the petitioner is not finalized in accordance with law within this period of four weeks starting from today, the entire interest component which the government would be paying to the petitioner should be recovered from the erring official who sat over the file all these years. Let the copy of this order be sent to the Secretary Finance Department and also to the Chief Secretary of the State.

6. With the above direction, this Writ Petition is disposed of.

There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed.

_________________ P.SAM KOSHY, J _________________________________ SUDDALA CHALAPATHI RAO, J

15.10.2025 AQS AND SUDDALA CHALAPATHI RAO W.P.No.25716 OF 2025

15.10.2025 AQS