Telangana High Court
M/S. Hitech Engineers And Consultants ... vs The Joint Commissioner (St) on 25 March, 2026
Author: P.Sam Koshy
Bench: P.Sam Koshy
IN THE HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
THE HONOURABLE SRI JUSTICE P.SAM KOSHY
AND
THE HONOURABLE SRI JUSTICE NARSING RAO
NANDIKONDA
W.P.No.27369 OF 2024
25.03.2026
Between:
M/s Hitech Engineers and Consultants Private Limited,
Rep. by its Managing Director
Mr.Avnish Kumar Srivastava
...Petitioner
AND
The Joint Commissioner ST,
Madhapur Division, formerly Hyderabad Rural Division,
4th Floor, Gagan Vihar Complex, Nampally,
Hyderabad 500 001 Telangana and 3 others
...Respondents
ORDER:(per Hon'ble Sri Justice P.Sam Koshy) Heard Mr. A.V.A.Siva Kartikeya, learned counsel representing Mr. J.V.Rao, learned counsel for the petitioner and Mr. T. Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondents. Perused the record.
2
2. The instant is a writ petition which has been filed seeking for an appropriate direction to the respondents to immediately process the refund of tax to the tune of Rs.9,88,865/-, as determined by respondent No.2 in the assessment order dated 16.02.2023.
3. On the previous date of hearing, we had asked the respondents to seek instructions, who have thereafter filed a counter-affidavit. In the counter-affidavit, the department does not dispute the fact of the Assessing Officer having passed an order on 16.02.2023 holding that the petitioner is entitled for an amount of Rs.9,88,865/- towards refund. However, the respondents had taken a stand that the order of assessment itself has subsequently been subjected to revision and in the revision, show cause notice was also issued and the revision is pending consideration and, therefore, the respondent/State had sought for deferment of the writ proceedings till the revision is decided.
4. Today, when the matter is taken up for hearing, the learned counsel for the petitioner produces before this Court an order 3 dated 12.02.2026 issued by the Joint Commissioner, Madhapur Division, Hyderabad, who was seized of the revision proceedings. The order dated 12.02.2026 would show that the department has subsequently withdrawn the revisional show cause notice dated 10.01.2025 and have dropped the entire revisional proceedings.
5. In the light of dropping of the revisional proceedings, the order passed by the Assessing Officer on 16.02.2023 attains finality and we do not see any good reason now to keep the writ petition pending, rather it can be disposed of directing the respondents to take appropriate steps in ensuring that the entire refund is made promptly.
6. In view of the same, the writ petition, at this juncture, stands disposed of directing respondent No.2 to immediately process the refund and ensure that the entire amount is refunded along with the admissible statutory interest payable to the petitioner on the said amount in terms of Section 38(6) of the Telangna Value Added Tax Act, 2005. Let the entire amount be 4 paid to the petitioner within an outer limit of six weeks. There shall be no order as to costs.
Consequently, miscellaneous petitions pending, if any, shall stand closed.
_____________________ P.SAM KOSHY, J _________________________________ NARSING RAO NANDIKONDA, J 25.03.2026 Lrkm