WP/40168/2025 of M/s ICICI Bank Ltd. Vs The Assistant Commissioner on 20 January 2026

[ 348e ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY,THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 40168 OF 2025 Between: tr//s lClCl Bank Ltd., Represented by Mr. Anant Ramnath Ghurye) D. No 11111256, Street No.1, Begumpet, Hyderabad, Telangana -500016 ...PETITIONER AND

The Assistant Commissioner, CT) Audit (FAC), Commercial Taxes Department, Begumpet Division, Hyderabad - 500016. The Assistant Commissioner (CT), LTU, Commercial Taxes Department, Begumpet Division, Hyderabad - 500016. Th6 C6mmercial Tai Officer, Commercial Taxes Department, Begumpet Circle, Hyderabad - 500016. The Corimissioner of Commercial Taxes, Telangana Commercial Taxes Department, C.T. Complex, Nampally, Hyderabad - 500001. The State of Telangana, Through the Principal Secretary to the Government, (Commercial Tax Department), Telangana Secretarlat, Hyderabad-500022. ihe Principal Secretary, Department of Finance, Government of Telangana, B.R. Ambedkar Secretariat, Hyderabad. ...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, Order or Direction particularly one in the nature of 'WRIT OF MANDAMUS Directing the Respondents to process and disburse the lavuful refund of Rs.60,84,4661 to the Petitioner expeditiously in accordance with provisions of the APGST Act, in whatever short period as this Hon'ble Court may deem fit Directing the Respondents to pay applicable interest as per Section 33F of APGST Act towards the substantial period of delay in making payment of the refund granted to the Petitioner ' - :---- -*F"--rrF -E".4?7 ,/ / lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in th() I -cumstances stated in the affidavit filed in support of the petition, the High CoL t may be pleased to direct the Respondent No. 6 i.e, the Principal Secretary, I )partment of Finance, Government of Telangana lo disburse refund of Rs. 60,i] ,466/- due under the APGST Act, 1957, vvithout interest Counsel for the Petitioner: SRI CHANDA SUMANTH REP M/s. LAKSHMI KUMARA|I ;RIDHARAN Counsel for the Respondent Nos. 1to5: SRI SWAROOP O( RILLA, SPECIAL GOVT PLEADEII FOR STATE TAX Counsel for the Respondent No.6: SRI MOHAMMED HUS! AlN, AGP FOR FINANCE \ND PLANNING The Court made the following: ORDER

,1 IN TI{E HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TTIE HONOURABLE SRI JUSTTCE P.SAM KOSHY AND .tHE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No. 40168 OF 2025 20.01.2026 Bet wecn M/s TCICI Bank Ltd., Rep. by Mr. Anant Ramnath Ghurya ..Petitioner AND The Assistant Commissioner (C't) Audit (FAC), Commercial Taxes Department, Begumpet Division, Hyderabad - 500 016 and 5 others Respondents ORDER, (Per Hctn'ble Sri Jtrstice P.Sum Koshy) Heard Mr. Chanda Sumanth, leamed counsel representing M/s Lakshmi Kumaran Sridharan, learned counsel for the petitioner and Mr. Swaroop Oorilla, Ieamed Special Govemment Pleader for the State Tax for respondent Nos.1 to 5 and Mr. Mohammed Hussain, learned Government Pleader for Finance and Planning fbr respondent No.6. Perused the record.

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2. 1-he present is a writ petition filed under Artir e 226 of the Constitution of india seeking lbr issuance of a writ t I Mandamus directing thc respondents to llroccss and drsbur:;, thc tawful claim of an anrounf of Rs.60,84,46(r/- to the petitic r er under the provisions of the Andhra Pradesh General Sales 'l i < Act, 1957 (for short 'the APGSI' Act'). ln addition, the petit r ner has also prayed for payable interest in tenns of Section 33F o the APGST Act for the period of'delay in making the refund.

3. -foday. rvhen the nrattcr is taken up for hearinl the leamed Special Govcrnment Pleadcr produced a doc t nent dated 19.01 .2026 rellecting it to be bill for refund of ri venue bills The amount of refund clainicd by the petitioner t nounting to Rs.60,84,466r- is shown to havc been approved by tlL, department concemed and lras been sent to the treasury for li rther action far as releasing of the refund amount to thc ,etitioner is SO concerned.

4. The learned counsel lor thc petitioner, at tl is juncture, submits that the bill for refund produced by the leiLr red Special Govemment l)lcader only is in respect of total anlo I lt o1- refund t I

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that was payable. lt does not cany the interest part payabl€ on tho said amount in terms of Section 33F of the AGPST Act

5. Be that as it may, considering the fact that the Special Government Plcader has produced a document showing that the departrnent has already sanctioned the amount payable to the petitioner by itself cstablishes thc lact that the petitioner is, in [act, entitled fbr the claim of refund made by them. The question now remalns rs horv early the payment be released actually to the petitioner or will be credited to his bank account. So far as the claim of intercst is con<;erned, once when the statute itself provides for payrnent of interest on the delayed pal.rnent of refund, we see no reason why thc petitioner should not be entitled for interest on thc said amount. 'lhough the bill sanctioned by the department does not reflect computation of interest and the payment of interest payable to the petitioner, we direct that the petitioner may immediately approach the department claiming for the interest on the said antount in accordance with the provisions of Section 33F of the AGPST Aot. Upon such claim being raised, \it it shall be the duty of the respondents to immediately compute the I i interest parl also that which shall be payable t, the petitioner strictly in accordance r.r,ith the provisions of Se: ion 33F of the AGPST Act

6. Let the antount sanctioned so far as pavn ( tt ol'relund is concerned bc released to thc pctitioner fbrthr,,'itl ,,ithlt an outer limit of 45 days and so lnr as cornputation o' interest under Section 3iF of the AGPS I' Act is conccmcd. ubject to thc petitioner rnoving an appropriatc clairn petition. lt.t the sarle also be processed and finalized and the antount of ir crest be also paid within oLrter limit of 60 days frorn the date t,, reccipt claim petition by the petitioner. 7 . The writ petition is accordingly disposed o I I.here shall be no order as to costs. Consequently, miscellaneous petitions pendint if any, shall stand closed. Sd/-A.JAYASREE AS: STANT REGISTRAR //TRUE COPY// cretaria H erabad SECTION OFFICER Commercial Taxes Taxes Department, ; Commercial Taxes ) t1 . r to the Government, I derabad-500022. r ment of Telangana, -. iF::=r-"_!:--

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3. The Commercial Tax Officer, Commercial Taxes D. )a(ment, Begumpet Circle, Hyderabad - 500016. The Assistant Commissioner, CT) Audit (FAC). Department, Begumpet Division, Hyderabad - 500016 The Assistant Commissioner (CT), LTU, Commerci,r Begumpet Division, Hyderabad - 500016.

4. The Commissioner of Commercial Taxes, Telangar Department, C.-t. Complex, Nampally, Hyderabad - 500

5. The State of Telangana, Through the Principal Secreta (Commerciai Tax Department), Telangana Secretariat, t

6. The Principal Secretary, Department of Finance, Gove B.R. Ambedkar Se -ery

7. One CC to SRl. LAKSHMI KUMARAN SRIDHARAN, Advocate [OPUC]

8. Two CCs to SPECIAL GOVERNMENT PLEADER FOR STATE TAX' High Court for the State of Telanqana. at Hyderabad [OUT]

9. Two CCs to GP FOR FINANCE AND PLANNING, High Court for the state of Telangana, at Hyderabad [OUT]

10. Two CD Copies { PMK w BM I

E { I \ HIGH COURT DATED:2010112026

ORDER

WP.No.40168 of 2025

)$ THE S a 0 { rF8 * * DISPOSING OF THE WRIT PETITION WITHOUT COSTS It laL ?t