THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Writ Petition No.26745 of 2025 ORDER: (per Hon’ble Sri Justice P.SAM KOSHY The instant Writ Petition is filed by the petitioner under Article

226 of the Constitution of India praying the Court to issue a Writ of Mandamus or any other writ, order or direction by declaring the action of respondent No.1 in not refunding excess amount of tax lying to the credit of petitioner even after expiry of more than 3 years from the date of passing the assessment order dated 17.01.2022 for the Assessment Year 2016-17 under Telangana Value Added Tax Act, 2005 as illegal, arbitrary, high-handed; and to declare that petitioner herein is entitled for refund of Rs.2,55,95,132/- along with applicable interest till the date of payment, in terms of Section 38(1)(b) and Section 38(6) of the Telangana Value Added Tax Act, 2005 (for short, ‘the TVAT Act’)

2. Heard Mr.V. Siddharth Reddy, learned counsel for the petitioner; and Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

3. The undisputed averments as also the instructions that have been received by the respondent-Department is that the petitioner herein is entitled for refund of excess VAT tax collected for the aforesaid assessment period to the tune of Rs.2,55,95,132/- along with applicable rate of interest in terms of Section 38(1)(b) and Section

38(6) of the TVAT Act.

4. Though the assessment order was passed as early as on 17.01.2022, where initially there was an excess tax shown to have been collected to the extent of Rs.2,98,20,812/-, but subsequently the said amount stood restricted to Rs.2,55,95,132/- after rectification /

clarification.

5. On the previous date of hearing, this Bench had directed the learned Special Government Pleader for State Tax, appearing for the respondents, to seek instructions with regard to inaction on the part of respondent-authorities in making refund of excess tax to the petitioner.

6. Today, when the matter is taken up for hearing, learned Special Government Pleader for State Tax, appearing for the respondents, submitted before the Court a copy of the communication dated 11.08.2025, addressed by the Joint Commissioner (ST), Punjagutta Division, Hyderabad to the Commissioner of State Tax, Hyderabad, Telangana, accepting that the petitioner herein is entitled for a refund of Rs.2,55,95,132/- (Rupees Two Crores Fifty Five Lakhs Ninety Five Thousand One Hundred and Thirty Two only). He further submitted that the matter is now placed before the Commissioner of State Tax, Hyderabad for necessary approval and orders.

7. Given the aforesaid factual matrix which is undisputed by either side, we do not intend to keep the instant Writ Petition pending any further. Accordingly, we dispose of the writ petition at this juncture by directing respondent No.4 to ensure that the entire refund amount is paid to petitioner forthwith within an outer limit of forty-five (45) days. It is further directed that petitioner herein shall also be entitled to interest on the entire refund amount in terms of proviso to Section 38(6) of the TVAT Act, 2005 from the date the amount fell due to the petitioner till the date of actual payment is made. It is made clear that the instructions so issued by this Court shall also be adhered to by the Department of Finance, State of Telangana, failing which this Court would be compelled to also impose penal interest on the refund amount due to the petitioner.

8. With these observations, the Writ Petition stands disposed of.

No costs.

9. As a sequel, miscellaneous petitions, pending if any, shall stand closed.

__________________ P.SAM KOSHY, J _______________________________ SUDDALA CHALAPATHI RAO, J Date : 15.09.2025 Ndr