The High Court directed the State Tax Department to refund VAT amounts of Rs.2,82,30,354/- along with statutory interest within 45 days, failing which additional interest at 12% per annum would apply.
Refund of Rs.2,82,30,354/- with interest directed within 45 days; additional interest of 12% p.a. if delayed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[348s ]
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(Special Original Jurisdiction)
TUESDAY, THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND
THE HONOURABLE SR] JUSTICE SUDDALA CHALAPATHI RAO
WRIT PETITION NO: 19645 OF 2025
Betwee n:
KH Facility Solulions lndia Private Limited, (formerly known as [/lW High Tech Projects lndia Private Limited), 3rd Floor, Radha Rani Building, Door No. 4- sOlP1136, Jayabheri Enclave, Gachibowli, Serilingampally, Rangareddy District, Hyderabad " 500032 Rep. by its Director Mr. V. J. [\4adhusudhana Reddy.
.....PETITIONER
AND
.....RESPONDENTS
Petition Under Article 226 ol the Constitution of lndiapraying thatin the circumstances stated in the affidavit filed therewith, theHigh Court may be pleased to issue a Writ, Order or Direction particularly one in the nature of WRIT OF MANDAMUS a. directing the Respondents toprocess andgrant the lawful refund of Rs. 2,82,30,354/- to the Petitioner expeditiously in accordancewith the
TVAT Act. 1nr,vhalevr .. :-tr'1 p()':rilas this Honble Courtmay :Jr:em ftt b clrrelctlnq the Responclent topayapplicable interestas per Rule 35 (BXc)and Rule 35 (9)(e) of the TelanganaVAT R,llestovr,ardsthe SUbstantialperiodof delay in rnakinq payment of the refunclgranted to calculated from 16. 08.2024 till the date the refund is d isbursc'd.
Counsel for thePetilioner : SRI V.LAKSHMI KUMARAN
Counsel for the Respondents: SRIT.CHAITANYA KIRAN, LEARNED ASSISTANT SPECIALGOVT PLEADER FOR STATE TAX
The Court made thefollowingORDER
rr()Nour(ABLE sRr JUSTICE P.SAM KOSHY ANI) IION'BLE SRI JUSTIC[ SUDDALA CHALAPATHI RAO
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t t
WRI'T PETITION NO.19645 OF 2025
OI(l)Irlt iTrr r l/,rrr /'/r, 5rt l1:lrrr' 5u,lll,t ('hrtlapo1, Ilno)
llt,irrtl Nlr. V.l,akshmi Kurnrrrarn, learned counsel for the petitioncr antJ \lr. T.Chartalrva Kiran, lc'arned Assistant Government Pleader reprL,sontinq thr lt'arrned Spccral Covernment Pleader for State Tax for the resl-rontlcnt \rrs I to.1. l)t'rused thc rccord.
II
.t:
There shall be no orcrer'.rs to costs. co-serluentry, miscerrn.eous petitions pending, if any, shall stantl closcrl.
.SD/. MOHD. ISilL{If DEPUTY EGISTRAR
,TRUECOPY//
SECTI NOFFICER
I
HIGH COURT
DATED:19l0Bt2O2S
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I
,l I SEP 2025
ORDER
WP.No.19645 of 2O2S
DISPOSING OF THE W.P
WITHOUT COSTS.
<br>1
4 $
1 issue framed by the court
Whether the delay in refund of VAT amounts entitles the petitioner to interest and directed release within a specified time?
3 provisions across 3 enactments
KH Facility Solutions India Private Limited
The Assistant Commissioner (CT)
The Commercial Tax Officer
The Commissioner of State Taxes
The State of Telangana
The Principal Secretary, Department of Finance
P.SAM KOSHY
SUDDALA CHALAPATHI RAO
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
