M/s Icici Bank Limited. Vs The Assistant Commissioner (Ct)

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND

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THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

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WRIT PETITION NO: 13512 OF 2025

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Between

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M/s lClCl Bank L!M|TED., Represented by its Branch lvlanager Mr. P.Nagaraju D No. 1/111256, Street No.1, Begumpet, Hyderabad, Telangana - 500016.

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.....PETITIONER

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AND

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The Assistant Commissioner (CT), Audit Commercial Taxes Department, Begumpet Division, Hyderabad - 500 016.

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

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

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

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The Principal Secretary, Department of Finance, Government of Telangana, B.R.Ambedkar Secretariat, Hyderabad.

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(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

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.....RESPONDENTS

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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

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the relevant provisions under^{TVAT Act and the CST Act. c) to grant personal} hearing.

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|.A.NO:1 OF 2025

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Petiticn Under Section 151 CPC^{praying that in the circumstances statedin} the affidavit^f iled^{in supportof the petition,the HighCourt may be pleasedto direct} the Responclents to issue^{refund Sanctionorder 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.

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Counsel for the Petitioner : SRI^{CHANDA SUMANTH,ADVOCATE FOR} SRI LAKSHMI KUMARAN SRIDHARAN

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Counsel for the Respondent^{Nos.1to 4 : SRI SWAROOPOORILLA' SPECIAL} GOVT PLEADER FOR STATE^TAX

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Counsel for the Respondent^{No.S : SRI MOHAMMED HUSSAIN,G.P FOR} FINANCE AhID PLANNING

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The Court nrade the following ORDER

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IN THE^{HIGH COURT FOR THE STATE OF TELANGANA} AT HYDERABAD

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THE^HONOURABLE SRI JUSTICE P.SAM KOSHY AND

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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 ManagerMr. P.Nagaraju}

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...Petitioner

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AND

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The Assistant^{Commissioner (CT) Audit} Commercial^{Taxes Department,} Begumpet^{Division,Hyderabad} -⁵⁰⁰ 016 and 4 others

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Respondents

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ORDER'^{(Per Hon'bleSriJusticeP.SamKoshy)}

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Heard Mr. Chanda Sumanth, learned counsel iepresenting

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M/s Lakshmi^{KumaranSridharan,} 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 respondentNo.5.Perused} the record.

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t], {.

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2

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The present is a writ^{petition fi|ed under Article 226 of the} Constitu'iion of tndia seeking^{for issuanceof a writ of Mandamus} directing the respondents^{to issue refund sanctionorder 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

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Today, when the matter^{is taken up for hearing,the learned} Special Government^{Pleader produced adocument dated} 19.01 .2026 reflecting it^{to be bill for refund of revenue bills-} The amount of refund^{claimedby the petitioner amountingto} Rs.2,74,6451- is shown to^{have been approvedby the department} cooc€rrlrld and has been^{sent to the treasury for further action} so far as releasing of the^{refundamount to the petitioneris} concernad.

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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}

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3

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II II

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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.

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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

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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.

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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.

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7 The 'wrir petition is accordingry disposed of. There shail be no order as to costs.

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Consr:quently, miscellaneous petitions pending, if any, shall stand closed.

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SD'.AHMED ABDULLAH KHAN STA*T REGISTRAR

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I

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//TRUE COPY//

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