IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No. 13512 OF 2025

20.01.2026 Between:

M/s ICICI Bank Ltd., Rep. by its Branch Manager Mr. P.Nagaraju …Petitioner A N D The Assistant Commissioner (CT) Audit Commercial Taxes Department, Begumpet Division, Hyderabad – 500 016 and 4 others …Respondents

ORDER

: (Per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Chanda Sumanth, learned counsel representing M/s Lakshmi Kumaran Sridharan, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for the State Tax for respondent Nos.1 to 4 and Mr. Mohammed Hussain, learned Government Pleader for Finance and Planning for respondent No.5. Perused the record.

2. The present is a writ petition filed under Article 226 of the Constitution of India seeking for issuance of a writ of Mandamus directing the respondents to issue refund sanction order for an amount of Rs.2,74,645/- to the petitioner under the provisions of the Telangana Value Added Tax Act, 2005 (for short ‘the TVAT Act’). In addition, the petitioner has also prayed for payable interest in terms of Sect