M/S.Addison Industries vs. The State Of Telangana
Facts
M/s. Addison Industries, a partnership firm, filed a writ petition before the Telangana High Court challenging the refund rejection order (Form GST RFD-06) and the show cause notice (Form GST RFD-08) issued by the Assistant Commissioner (ST), Medak Circle. The petitioner sought a writ of mandamus to declare these orders illegal and to direct the respondents to sanction and disburse a refund of Rs. 30,15,900/- along with interest under Section 56 of the Act. The respondents included the State of Telangana and its tax authorities, as well as the Union of India. The petition was filed in the High Court, not as an appeal against a tribunal order.
Held
The Court did not delve into the merits of the contentions raised by the parties. Instead, upon hearing the learned counsel for the parties, the Court noted that the petitioner sought liberty to prefer an appeal against the impugned order. The Court granted this liberty to the petitioner, allowing them to file an appeal within a period of two weeks, along with a delay condonation application. The Court directed that the appellate authority should consider the explanation for any delay and, if satisfied, proceed to decide the appeal on its merits in accordance with the law. The writ petition was disposed of with this liberty, and no comments were made on the legality or perversity of the impugned orders.
Key Issues
1. Whether the refund sanction/rejection order and the show cause notice issued by the Assistant Commissioner (ST) are illegal, perverse, and unsustainable in law, warranting a writ of mandamus for their setting aside and for the sanction and disbursement of the claimed refund of Rs. 30,15,900/- with interest under Section 56 of the Act? Petitioner's Contention: The petitioner argued that the impugned orders were illegal, perverse, and unsustainable in law. They sought the setting aside of these orders and a direction for the sanction and disbursement of the refund. Revenue's Contention: The revenue authorities did not present arguments on the merits of the case. Instead, they submitted that the petitioner is at liberty to prefer an appeal against the impugned order, taking all available grounds before the appellate authority.
Sections Cited
Section 56
AI-generated summary — verify with the full judgment below
[ 3518 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE TWENTY EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY WRIT PETITION NO: 32029 OF 2026 Between: AND M/s.Addison lndustries,, A partnership Firm rep.by its Authorized Signatory Sri Kunamneni Girish, Office at Plot No. 259, Phase-lll, lndustrial Park, Pashamylaram, Sangareddy District, Telang ana - 502 3O7 ' ...PETITIONER
The State of Telangana, represented by its Principal Secretary, Revenue (Commercial Taxes) Department, Secretariat, Hyderabad'
The Chief Commissioner of State Tax, Telangana, Hyderabad'
The Joint Commissioner (ST), Nizamabad Division, Nizamabad'
The Assistant commissioner (sT), Medak circle, Nizamabad Division, Medak.
The Union of lndia, Rep.by its Secretary' I\,4inistry of Finance, Department of Revenue, North Block, New Delhi ...RESPONDENTS Petition under Article 226 of the Constitution o circumstances stated in the affidavit filed therewith, the to issue a Writ, Order or Direction particularly one in the declaring th
The judgment continues below.
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