M/s Ard Exim v. The Assistant Commissioner of State Tax
Case brief
What is this about?
Telangana High Court common order disposing W.P. Nos. 5676, 5753 & 5774 of 2025 (ARD EX / ARD EXIM v. Commercial Tax authorities, Hyderabad; counsel Sri Goondla Venkateswarlu; Sri Swaroop Oorilla, Special Government Pleader, State Tax). Refund mandamus based on Annexure-P1 orders and assessment orders in Form 305 (claims of Rs. 22,58,5xx dated 08-05-2018; Rs. 2,71,850 dated 19-01-2015; Rs. 1,14,909). Interest at 1% per delayed month under Section 38(6) TVAT Act 2005 denied in view of petitioner's delay and one-time nature of claims. Fresh representations to be decided by respondents within 60 days; benefit to be extended if orders subsist and are not reversed/stayed/nullified/set aside/modified; otherwise reasoned and speaking order. Disposed without costs.
What did the court decide?
No direct refund or interest granted. Petitioners directed to file fresh representations in each case along with the orders on which benefit is claimed; respondents to decide within 60 days if the orders still subsist and are not reversed/stayed/nullified/set aside/modified and to extend the benefit; if they decide otherwise, a reasoned and speaking order is to be passed. Interest on the refund claims expressly denied. No costs; pending interlocutory applications, if any, stand closed.