Telangana High Court
WP/32029/2026 of M/s.Addison Industries, Vs The State of Telangana on 28 September 2026
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
MONDAY, THE TWENTY EIGHTH DAY OF SEPTEMBER
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH
AND
THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY
WRIT PETITION NO: 32029 OF 2026
Between:
AND
M/s.Addison lndustries,, A partnership Firm rep.by its Authorized Signatory Sri Kunamneni Girish, Office at Plot No. 259, Phase-lll, lndustrial Park, Pashamylaram, Sangareddy District, Telang ana - 502 3O7 '
...PETITIONER
1. The State of Telangana, represented by its Principal Secretary, Revenue (Commercial Taxes) Department, Secretariat, Hyderabad'
2. The Chief Commissioner of State Tax, Telangana, Hyderabad'
3. The Joint Commissioner (ST), Nizamabad Division, Nizamabad'
4. The Assistant commissioner (sT), Medak circle, Nizamabad Division, Medak.
5. The Union of lndia, Rep.by its Secretary' I\,4inistry of Finance, Department of Revenue, North Block, New Delhi
...RESPONDENTS
Petition under Article 226 of the Constitution o circumstances stated in the affidavit filed therewith, the to issue a Writ, Order or Direction particularly one in the declaring the impugned Refund Sanction/Rejection respondent in FORM GST RFD-06, Reference No'
OOlO4t2O26 together with the annexed Rejection Order cause notice in FORM GST RFD-08, Reference No 161612026 as illegal, Perverse and unsustainable in law f lndia praying that in the High Court maY be Pleased nature of Writ of Mandamus '"ffi;#; o, l;; ;; 2D360426013267H dated of even date and the show . 2D3603260364131 dated and consequentlY set aside to sanction and disburse the refund of der Section 56 of the Act.
the same directing the respondents
Rs.30,15,9001 together with interest un
Counsel for the Petitioner: MR. SIMHADRI VENKATA BHARADWAJA
Counsel for the Respondent Nos. 1 to 4: MR. SWAROOP OORILLA, SPECIAL
GP FOR STATE TAX
Counsel for the Respondent No.5: MR. N. BHUJANGA RAO, DEPUTY
SOLICITOR GENERAL OF INDIA
The Court made the following: ORDER
IN THE HIGII COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
THE HON'BLE THE CHIEFJUSTICE SRI APARESH KUMAR SINGH
THE HON'BLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY
WRIT PETITION No.32029 of2026
(CNR No. HBHC0 | 06 52632026\
DATED: 28.09.2026
Between:
I\zVs. Addison Industries
ANI)
The State ofTelangana,
Represented by its Principal Secretary,
Revenue (Commercial Taxes) Department,
Secretariat, Hyderabad & 4 others
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
ORDER:
petltloner. . Petitioner ... Respondents Mr. Simhadri Venkata Bharadwaja, learned counsel appears for the Mr. Swaroop Oorilla, leamed Special Govemment pleader for State Tax appears for respondent Nos.1 to 4.
This Writ Petition is filed for the following relief: "For the reasons stated in the accompanying affidavit, the petitioner herein prays that this Hon'ble Court may be pleased to issue a Writ, Oider or Direction particularly one in the nature of Writ of Mandamus declaring the impugned Refund Sanction/Rejection Order passed by the 4'h respondentln fOntU bSf RFD-06, Reference No. ZD3 604260 I326?H dated 06.04.2026 together with the annexed Rejection Order ofeven date and the show cause notice in FORM GST AND
RFD-08, Reference No. 2D36032 6036413L dated 16 03 2026 as illegal, perverse and unsustainable in law and consequently set asid-e the- same directing the respondents to sanction and disburse the refund of Rs 30,l 5'9001 together \vith interest under Section 56 of the Act and to pass such further or other order as this Hon'ble Court may deem fit and proper in the circumstances of the case.''
3. Afler some arguments, leamed counsel for the petitioner seeks liberry to the petitioner to prefer an appeal against the impugned order. He submits that some delay might have been occurred in approaching the appellate authority and therefore. he may be directed to consider it sympathetically'
4. Leamed Govemment Pleader for State Tax submits that the petitioner is at liberty to prefer an appeal against the impugned order taking all the grounds as are available to it in law and on facts before the appellate authority in respect of the subject tax Period.
5. Upon hearing the learned counsel for the parties, since the petitioner seeks Iiberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
6. However, we grant liberty to the petitioner to prefer an appeal within a period of'two weeks and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would take into account the explanation for delay and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law'
7 . The Writ Petition is disposed of with the aforesaid liberty. However, there shall be no order as to costs. Miscellaneous applications, if any pending, shali stand closed. SD/. K.BHAVANI SWAMY ASSISTANT REGISTRAR //TRUE COPYi/ SECTION OFFICER To, '1 . The Principal Secretary, Revenue (Commercial Taxes) Department, Secretariat, State of Telangana, Hyderabad.
2. The Chief Commissioner of State Tax, Telangana, Hyderabad'
3. The Joint Commissioner (ST), Nizamabad Division, Nizamabad'
4. The ASSiStant Commissioner (ST), Medak Circle, Nizamabad Division, l\,4edak'
5. The Secretary, Union of lndia, f\/inistry of Finance, Department of Revenue' North Block, New Delhi.
6. One CC to MR. SIMHADRI VENKATA BHARADWAJA Advocate [OPUC]
7. rwo CCs to MR. SWAROOP OORILLA, SPECIAL GP FOR STATE TAX' High Court of Telangana at Hyderabad [OUT] B. On; CC to SRI. N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF rNDrA [oPUC]
9. Two CD Copies AGK TKS \\\'-- i i G
HIGH COURT DATED: 2810912020
ORDER
WP.No.32029 of 2026 1o DISPOSING OF THE WRIT PETITION WITHOUT COSTS $t-. SlAre:
S( ,J 0 7 r)(lT 2rl25 -* * ,ri i.l'i G 2 Lo v