WP/2802/2026 of Tata Motors Global Services Limited Vs Assistant Commissioner on 9 February 2026

1. Assistant Commissioner, State Tax, Punjagutta-lt Circle, Punjagutta Division, 5-9-279,6th floor, B Block, Mayur Kushal Complex, Beside Ch-ermas, Abids, Hyderabad - 500001.

2. State of Telangana, Rep. by its Principat Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.

3. Commissioner of Commercial Taxes, Opp. Gandhi Bhavan, C.T Complex, Nampalli, Hyderabad- 500001 . ...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 "n "ppropriate Writ, Order or Direction more particularly in the nature of MANDAMUS, by declaring the action of the 1st Respondent in not refunding the excess amount of tax lying to the credit of the petitioner even after expiry of two years from the date of the appeal order dated 2011212023 for the tax periods from 2015-16 to June, 2017 under the Telangana VAT Act, 2005 as illegal, arbitrary, high- handed, and to declare that the petitioner herein is entitled for ( refund of Rs 1,47,39,O84 along with applicable interest till the date of payment in terms of section 33 (2) fourth Proviso of the said VAT Act. COUNSEI fOr the Petitioner: SRt MUKTINUTALAPATI RAMACHANDRA MURTHY Counsel for the Respondents: SRI T. GHAITANYA KIRAN, AGp REPRESENTING SRI SWAROOP OORILLA, SPECIAL GOVERNMENT PLEADER FOR STATE TAX The Court marde the following: ORDER

IN THE HIGII COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE IIONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No.2802 OF 2026 09.02.2026 Between Tata Motors Global Services limited, (formerly Concorde Motors (India) Limited) Rep.by its Deputy General Manager Mr. Vishwanath Joshi Petitioner AND Assistant Commissioner, State Tax, P unj agutta-Il Circle, Punj agutta Division, 5-g-279,6'h Floor, B Block, Mayur Kushal Complex, Beside Chermas, Abids, Hyderabad - 500 001 and2 others Respondents ORDER' (per Hon'ble SriJustice P.Sam Koshy) Heard Mr. M.Ramachandra Murthy, learned counsel for the petitioner and Mr. T.Chaitanya Kiran, leamed Assistant Government Pleader representing Mr. Swaroop Oorilla, learned Special Government Pleader for the State Tax for the respondents. Perused the record.

The present is a writ petition.which has been filed seeking for an appropriate direction to the respondents to forthwith ensure releasing of the refund of the pre-deposit amount made by the petitioner to the tune of Rs.1,47,39 ,o}4l- along with interest. 3- on the previous date of hearing, the learned counsel representing the State Tax had sought time to seek instructions as regarcs the payment of refund is concerned. Today, when the matter is taken up for hearing, the learned State Counsel produced beforo the Bench a document showing the issuance of a token order to the petitioner in respect of releasing of the refund amount to the tune of Rs.1,47,39,0841-. The said token was generated on 06.02.2026. The learned counsel for the petitioner submits that though the token is generated, there seems to be total uncertainty as to in how much time the same would be credited to the bank of the petitioner. The learned State counsel submits that it shall be released immediately as the token itself reflects the entitlement of the petitioner. However, the token that has been generated does not reflect quantification of the interest payable to the petitioner in

I accordance with the provisions of Sections 38 and 39 of the value Added Tax Act.

However, considering the submission of the learned state Counsel and also taking note of the fact that the respondents have already issued a token on 06.02.2026, we do not intend to keep the writ petition pending before this court for the same any further.

5. we are inclined to dispose of the writ petition at this juncture directing the respondents to ensure that the refund amount is released to the bank account of the petitioner forthwith within a period of 7 days from today and so far as the interest part is concerned, again this Court disposes of the said prayer directing the respondents that the interest payable to the petitioner on the delay in the refund amount be calculated in terms of Sections 3g and 39 of the value Added rax Act and the said amount be also released within a period of four weel<s from the date of receipt of a copy of this order. 6- with the aforesaid direction, the *n.t petition stands disposed of. tt is made clear that only because the Finance \ { \

Depa.rtment is not made aparty, it does not mean that the direction issuec by this court is not to be honoured by the Finance Department. There shall be no order as to costs. consequently, misce[aneous petitions pending, if any, shall stand closed. SD/.AHMED ABDULLA KHAN ASSISTANT REGISTRAR //TRUE COPY//

SEGTION OFFICER To MP/BSK

1. The As;sistant__c_ommissioner, gtglg Tax, -punjagutta-ll circle, punjagutta Divisior, 5-9-?79.,. gth.floor, B--plock, Mayui -Kushal comflex, be"side Chermers, Abids, Hyderabad - 500001

2. The Prirtcipal Secret?.V !g Government, Revenue (CT-ll) Department, State of Telangerna, Secretariat, Hyderabad.

3. The commissioner of commerciat raxes, opp. Gandhi Bhavan, c.T Complex, Nampalli, Hyderabad- 500001

4. one cc; to sRl MUKTINUTALAPAT! RAMACHANDRA MURTHY, Advocate loPUcl

5. Two CC)s to SRI SWAROOP OORILLA, Special Govemment Pteader for state Tax, High court for the State of rerangaha at Hyderabad. tourl

6. Two CD Copies %r \ \ i l

*\ HIGH URT DATED:091021202G t () 20zfi B * * { (tI I ! '! oRDER WP.No.2802 of 202G DISPOSING OF THE WRIT PETITION WITHOUT COSTS e.' 1e 3't