WP/30042/2021 of M/s. Venkatesh Corporation Vs Commercial Tax Officer on 12 February 2026

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD

(Special Original Jurisdiction)

THURSDAY, THE TWELFTH DAY OF FEBRUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

WRIT

TION NO:

oF 2021

AND

1.

Between:

fvl/s. Venkatesh Corporatio.n, rep. by its Proprietor, Mr. Sriram Venkateshwarlu, B- 3-74, Jakotia Complex, Otd Beei Ba2ar, Waiangat-506 002.

...PETITIONER

Commercial Tax Officer, Warangal.

2. Deputy Commissioner (CT), Warangal Division, Warangal.

3. Joint Commissioner (CT), Refunds, O/o Commissioner of Commercial Taxes, Telangana, Hyderabad.'

4- State of Telangana,_rep by its Principal Secretary to Government, Revenue {CT-ll) Department, Secretdriat, Hydeiabad.

5. Assistant Commissioner ( ST ), Warangal Urban-2 Circle, Warangal Division Warangal.

Fgqpondent tlq S is impleaded as per Court Order dated 23.02.2022 Vide

l.A.No. 1 of 2022 in W.P.'No . 30042 ot ZOZI

...RESPONDENTS

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of tt/andamus or any other appropriate writ or order or direction, declaring the action of Respondents in not refunding the amount of Rs.24,96,835/-, being the excess credit available to the Petitioner as on 31.3.2015

as illegal, arbitrary and unjustified and consequently direct the Respondents to refund the anlount of Rs.24,96,835/- along with the interest @ 1o/oper month from 11'7'2017 to the date of payment in accordance with Section 3g(6) of the Telangana Vl\T Act.

counsel for the petitioner: sRl KARTHTK RAMANA purrAMREDDY

counsel for flre Respondents: sRr r. cHArrANyA KTRAN, AGp REPRESENTING SRI SWAROOP OONiIIN, SPECIAL GOVERNMENT PLEADER FOR SiNTE TAX

The Court made the foilowing: ORDER

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 NANDTKONDA

WP.No.30042 of 2021

Date:12.02.2026

Between:

M/s.Venkatesh Corporation, Warangal.

Petitioner

And

CommercialTax Officer, Warangal and others

...Respondents

ORDER: (per Hon'ble Sri Jusrice P.Sam Koshy)

Heard Mr.Karthik Ramana Puttarnreddy. learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Speciat Government Pleader {br State Tax, appearing on behalf of the respondents and perused the record.

2.

The present is the writ petition of the year 2021, which has been filed by the petitioner, seeking for the relief of refund of excess credit available to the petitioner to a tune of Rs.24,96,8351-.

3.

The petitioner filed the present writ petition in the year 2021 on account of the respondents not honouring the order of the Commercial Tax Officer (FAC) (C.T.O.), Warangal, dated 06110.04.2017, whereby, the C.T.O. himself has found the petitioner

liable lbr claiming input tax of Rs.24,96,835-00 ps. Though, almost nine yrlars have been elapsed, the said amount till date has neither been paid nor any efforts have been made by the respondents in realizing the same.

4.

From the counter that has been filed by the respondents, there does not seem to be any dispute so far as the entitlement of the petitiorrer for refund of the aforesaid amount is concerned.

5.

(jiven the aforesaid factual matrix of the case, more particularly, taking into consideration the order passed by respondent No.l and also the counter that has been filed by respondents, we are of the <:onsidered opinion that there is nothing left in the adjudication in the instant case, but, for disposing of the writ petition with a directic,n to the respondents to ensure that the refund of amount of excess tax credit payable to the petitioner to a tune of Rs.24,96,835- 00ps is forthwith released to the petitioner along with the interest that would accrue on the said amount from the date of order i.e.

10.04.2017 till

the

actual date of

payment

in terms of Section 38(6) of the Telangana value Added rax Act,

2005. Let this entire exercise be completed and ensure compliance with an outer limit of four weeks starting from today.

a

To

6.

Accordingly, the Writ Petition stands disposed of. There shall be no order as to costs.

Miscellaneous applications pending, if any, shall stand closed SD/.K.BHAVANI SWAMY

STANT REGISTRAR

//TRUE COPY//

ECTION OFFICER

The Commercial Tax Officer, Warangal

The Deputy commissioner (cr), warangar Division, warangar.

The Joint commissioner (cr), Refunds, olo commissioner of commercial Taxes, Telangana, Hyderabad.

fhe Princip{! Secret?ry Ig Government, Revenue (cr-ll) Department, state of Telangana, Secretaria( Hyderabad.

The Assistant commissioner ( sr ), warangal Urban-2 circle, warangal Division Warangal one cc to sRl KARTHTK RAMANA purrAIMREDDy, Advocate [opucl Two ccs to SRI swARoop ooRrLLA, speciar Government preader for state Tax, High court for the state of retahgah, ,t HvJ"rroro tburt"-- Two CD Copies

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HIGH COURT

DATED:1210212026

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2 7 r[B 2026

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