M/S. S N Steels vs. The Commercial Tax Officer
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Cause title — parties, addresses and appearances
weeks from the date of receipt of this order. Counsel for the Petitioner : SRI M.NAGA DEEPAK, Ms.R.SHAILAJA Counsel for the Respondents : SRI K.SAI AKARSH, rep., . SRI SWAROOP OORILLA, SC FOR STATE TAX The Court made the following: ORDER
*T7 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAIVI KOSHY AND THE HONOT]RABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No.l1898 OF 2026 17.04-2026 Between: M/s S.N.Steels. Rep. by its Proprietor Mr. Sankara [l.aji Kumar Kizhakedathu . . . Petitioner AND -l'he Cornmercial Tax Officer, F athehnagar Circle, Hyderabad Rural Division, l clangana and two others . . Respondents ORDER, (pcr l{on hla Sri .Iustice P.Sam Koshy) Heard Mr. M.Naga Deepak, leamed counsel representing Ms. Shailaja R, learned counsel for the petitioner and Mr. K.Sai Prakash, lcarned Assistant Govemment Pleader representing Mr. Swaroop Oorilla, learned Special Govemment I)leader for the State Tax for the respondents. Perused the record.
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The instant is a writ petition which has been filed seeking for a limited relief by way of writ of Mandamus to the respondents, the first respondent in particular, to process the claim of the petitioner for refund ol Rs. 12,05,202/- under the Central Goods and Services Act., 2017l'felangana Value Added Tax Act, 2005. 3. The learned counsel for the petitiorrer submits that the said claim of refund was of the period prior to the GS'f regime which commenced from 01.07.201? and in temls of the provisions of Section la2(3) of the Central Goods arrd Services Act, 2017, the petitioner had raised a claim fbr refund of the said amount vide repeat applications made on 05.0 1.20 I 8, 09.05.20 I 8, 29 -03'2023. 16.12.2025 and none of these applications lrave evoked any response from the respondents till date in spite of almost eight years have lapsed from the first date of the request of the refund made. 4 Today, when the matter is taken up for hearing, learned Assistant Govemment Pleader appearing for the Special \-
3 Govemment Pleader lor the State Tax submits that given a period of six weeks, the respondents shall positively take a decision on the applications pending/filed by the petitioner.
In view of the submission made by the leamed State Counsel, the present writ petition stands disposed ol directing the first respondent to ensure that the application lor refund made by the petitioner under Section la2(3) of the CGST Act, which is pending consideration before the authorities, be sr:rutinized and finalized positively within a period of six weeks from today. There shall be no order as to costs Consequently, miscellaneous petitions pending, if any, shalt stand closed .T. SRINIVASA REDDY ASSISTANT REGISTRAR /I// SECTION OFFICER 1 . The Commercial Tax Officer, Fatehnagar Circle, Hyderabad Rural Division, Telangana.
The State of Telangana, Rep. by its Principal Secretary, Revenue (Commercial Taxes) Department, Telangana Secretariat, Hyderabad.
The Commissioner of Commercial Taxes, Telangana, Hyderabad. 4 One CC to tt4s.R.SHA|LAJA, Advocate. [OPUC] 5 one CC to SRI SWAROOP OORILLA, SPL G.P for State Tax. [OPUC] 6 Two CD Copies. BSK 6 To, BS _ -+- - -l::g;g- ! ,/
HIGH COURT DATED: 1710412026 I .:;oiiF 5'" \Y I 144 45) Y-,\i 7") *il oll tq il i+i .<.,'' , i .,7 ORDER WP.No.11898 of 2026 DISPOSING OF THE WRIT PETTTION WITHOUT COSTS \ \ s ,)- \ u u:f- \,L Nq' rl ii i1 1 it t
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.