WP/13512/2025 of M/s ICICI Bank LIMITED. Vs The Assistant Commissioner (CT) on 20 January 2026

1. The Assistant Commissioner (CT), Audit Commercial Taxes Department,

2. The Commissioner of Commercial Taxes, Telangana Commercial Tax Department, C.T Complex, Nampally, Hyderabad - 500 001.

3. The State of Telangana, Through the Principal Secretary to Government, (Commercial Tax Department), Telangana Secretariat Hyderabad - 500022.

4. The Deputy Commissioner (ST), STU-2, Commercial Taxes Department, Begumpet Division, Hyderabad - 500 016. t

5. The Principal Secretary, Department of Finance, Government of Telangana, B.R.Ambedkar Secretariat, Hyderabad. (RR 4 & 5 are impleaded as per Court Order dated 2A-1-2026 vide l.A.No.2 of 2425 in WP.No.1351 2 ot 20251 .....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 WRIT OF IVIANDAMUS. a) directing Respondent No.1 to issue refund sanction order in Form CST lX. b) to grant the refund amount of Rs. 2,74,6451- along with interest as per the relevant provisions under TVAT Act and the CST Act. c) to grant personal hearing. |.A.NO:1 OF 2025 Petiticn Under Section 151 CPC praying that in the circumstances stated in the affidavit f iled in support of the petition, the High Court may be pleased to direct the Responclents to issue refund Sanction order in Form CST lX and to further process the refund of excess tax paid amounting to lNR. 2,74,6451- to the bank account of tlre Petitioner. Counsel for the Petitioner : SRI CHANDA SUMANTH, ADVOCATE FOR SRI LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent Nos.1 to 4 : SRI SWAROOP OORILLA' SPECIAL GOVT PLEADER FOR STATE TAX Counsel for the Respondent No.S : SRI MOHAMMED HUSSAIN, G.P FOR FINANCE AhID PLANNING The Court nrade the following ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No. 12 0F 2025 20.01.2026 Between M/s ICICI Bank Ltd., Rep. by its Branch Manager Mr. P.Nagaraju ...Petitioner AND The Assistant Commissioner (CT) Audit Commercial Taxes Department, Begumpet Division, Hyderabad - 500 016 and 4 others Respondents ORDER' (Per Hon'ble Sri Justice P.Sam Koshy) Heard Mr. Chanda Sumanth, learned counsel iepresenting M/s Lakshmi Kumaran Sridharan, learned counsel for the petitioner and Mr. Swaroop Oorilla, learned Special Government Pleader for the State Tax for respondent Nos.l to 4 and Mr. Mohammed Hussain, learned Government Pleader for Finance and Planning for respondent No.5. Perused the record.

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2. The present is a writ petition fi|ed under Article 226 of the Constitu'iion of tndia seeking for issuance of a writ of Mandamus directing the respondents to issue refund sanction order for an amount ,rf Rs.2,74,6451- to the petitioner under the provisions of the Telarrgana Value Added Tax Act, 2005 (for short 'the TVAT Act'). tn addition, the petitioner has also prayed for payable interest jn terms of Section 38(6) of the TVAT Act for the period of delay in making the refund

3. Today, when the matter is taken up for hearing, the learned Special Government Pleader produced a document dated 19.01 .2026 reflecting it to be bill for refund of revenue bills- The amount of refund claimed by the petitioner amounting to Rs.2,74,6451- is shown to have been approved by the department cooc€rrlrld and has been sent to the treasury for further action so far as releasing of the refund amount to the petitioner is concernad.

4. The learned counsel for the petitioner, at this junctttre, submits that the bill for refund produced by the learned Special Governlnent Pleader only is in respect of total amount of refund

II II that was payable. It does not carry the interest part payable on the said amount in terms of Section 38(6) of the TVAT Act.

5. Be that as it ffi&y, considering the fact that the Special Government Pleader has produced a document showing that the department has already sanctioned the amount payable to the petitioner by itself establishes the fact that the petitioner is, in fact, entitled for the claim of refund made by them. The question now remains is how early the payment be released actually to the petitioner or will be credited to his bank account. So far as the claim of interest is concerned, once when the statute itself provides for payment of interest on the delayed payment of refund, we see no reason why the petitioner should not be entitled for interest on the said amount. Though 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 amount in accordance with the provisions of Section 38(6) of the TVAT Act. Upon such claim being raised, it shall be the duty of the respondents to immediately compute the rnterest l)art also that which shall be payable to the petitioner strictly i. accordance with the provisions of Section 3g(6) of the TVAT Ar;t. 6' Let the amount sanctioned so far as payment of refund is concerneci be released to the petitioner forthwith within an outer limit of zr5 days and so far as computation of interest under section 3 3(6) of the TVAT Acr is concerned, subject to the petitioner moving an appropriate claim petition, ret the same arso be processed and finarized and the amount of interest be arso paid withirr outer rimit of 60 days from the date of receipt claim petition by the petitioner.

The 'wrir petition is accordingry disposed of. There shail be no order as to costs. Consr:quently, miscellaneous petitions pending, if any, shall stand closed. SD'.AHMED ABDULLAH KHAN TA*T REGISTRAR S //TRUE COPY// SEC N OFFICER r@ \ \ To

1. The Assist:rnt Commissioner (CT), Audit C Begumpet Division, Hyderabad - 500 016. Taxes Department, CommercialTax

2. The Comnissioner of Commercial Taxes, Tela Department, C.T Complex, Nampally, Hyderabad - 500 001.

3. The Principal Secretary to Government, (Commercial Tax Department), Telangana Secretariat State of Telangana at Hyderabad - 500022.

4. Two cc's to G.P FoR FINANCE AND PLANNING, High court for the state of Telangana at Hyderabad. (OUT)

5. one cc to sRl LAKSHM! KUMARAN SRIDHARAN, Advocate [opUC]

6. One CC to SRI SWAROOP OORILLA, SPECTAL GOVT PLEADER FOR STATE TA.K, Advocate [OPUC]

7. Two CD Copies .r< SA BS

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HIGH C()URT DATED i2010112026 WP.No.1351 2 of 2025 DISPO$ING OF THE W.P ti tJ. o L.) 0 g ttB 2026 A. 'ii it tri D r-I WITHOIJT COSTS.