M/S. Hitech Engineers And Consultants ... vs The Joint Commissioner (St)
2026 Latest Caselaw 42 Tel

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. 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

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

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