##PAGE1##

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

W.P.No.11898 OF 2026

17.04.2026 Between:

M/s S.N.Steels, Rep. by its Proprietor

Mr. Sankara Raji Kumar Kizhakedathu …Petitioner

A N D

The Commercial Tax Officer, Fathehnagar Circle, Hyderabad Rural Division,

Telangana and two others …Respondents

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

Heard Mr. M.Naga Deepak, learned counsel representing

Ms. Shailaja R, learned counsel for the petitioner and Mr. K.Sai Prakash, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for the

State Tax for the respondents. Perused the record.

2

2. The instant is a writ petition which has been filed seeking for a limited relief by way of writ of Mandamus to the respondents, the first respondent in particular, to process the claim of the petitioner for refund of Rs.12,05,202/- under the Central Goods and Services Act, 2017/Telangana Value Added Tax Act,

2005.

3. The learned counsel for the petitioner submits that the said claim of refund was of the period prior to the GST regime which commenced from 01.07.2017 and in terms of the provisions of Section 142(3) of the Central Goods and Services Act, 2017, the petitioner had raised a claim for refund of the said amount vide repeat applications made on 05.01.2018, 09.05.2018, 29.03.2023, 16.12.2025 and none of these applications have evoked any response from the respondents till date in spite of almost eight years have lapsed from the first date of the request of the refund

made.

4. Today, when the matter is taken up for hearing, learned Assistant Government Pleader appearing for the Special

3

Government Pleader for the State Tax submits that given a period of six weeks, the respondents shall positively take a decision on

the applications pending/filed by the petitioner.

5. In view of the submission made by the learned State Counsel, the present writ petition stands disposed of directing the first respondent to ensure that the application for refund made by the petitioner under Section 142(3) of the CGST Act, which is pending consideration before the authorities, be scrutinized and finalized positively within a period of six weeks from today.

There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

_____________________

P.SAM KOSHY, J

_________________________________

NARSING RAO NANDIKONDA, J

17.04.2026

Lrkm