Addison Industries Vs State of Telangana & Others (Telangana High Court)
Summary: The Telangana High Court, in M/s. Addison Industries v. State of Telangana & Others (W.P. No. 32029 of 2026), considered a writ petition challenging a GST refund sanction/rejection order issued in Form GST RFD-06 dated 6 April 2026, together with the accompanying rejection order and the earlier show cause notice in Form GST RFD-08 dated 16 March 2026. The petitioner sought sanction and disbursement of a refund amounting to ₹30,15,900 along with interest under Section 56 of the CGST Act. During the hearing, the petitioner’s counsel sought liberty to challenge the impugned order before the statutory appellate authority and requested sympathetic consideration of the delay that might have occurred in filing the appeal. The State Tax Department submitted that the petitioner could pursue the appellate remedy and raise all grounds available under law and on facts. Since the petitioner elected to approach the appellate authority, the High Court refrained from examining the merits of the refund dispute. The Court granted liberty to file an appeal within two weeks, accompanied by an application for condonation of delay. It directed the appellate authority to consider the explanation for delay and, if satisfied, proceed to decide the appeal on merits in accordance with law. The order does not itself condone the delay, sanction the refund or determine entitlement to interest. Those matters remain subject to consideration by the competent appellate authority. The writ petition was disposed of without costs.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COUR
Mr. Simhadri Venkata Bharadwaja, learned counsel appears for the petitioner.
Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax appears for respondent Nos.1 to 4.
2. This Writ Petition is filed for the following relief:
“For the reasons stated in the accompanying affidavit, the petitioner herein prays that this Hon’ble Court may be pleased to issue a Writ, Order or Direction particularly one in the nature of Writ of Mandamus declaring the impugnedth Refund Sanction/Rejection Order passed by the 4 respondent in FORM GST RFD-06, Reference No. ZD360426013267H dated 06.04.2026 together with the annexed Rejection Order of even date and the show cause notice in FORM GST RFD-08, Reference No. ZD360326036413L dated 16.03.2026 as illegal, perverse and unsustainable in law and consequently set aside the same directing the respondents to sanction and disburse the refund of Rs.30,15,900/- together with interest under Section 56 of the Act and to pass such further or other order as this Hon’ble Court may deem fit and proper in the circumstances of the case.”
3. After some arguments, learned counsel for the petitioner seeks liberty to the petitioner to prefer an appeal against the impugned order. He submits that some delay might have been occurred in approaching the appellate authority and therefore, he may be directed to consider it sympathetically.
4. Learned Government Pleader for State Tax submits that the petitioner is at liberty to prefer an appeal against the impugned order taking all the grounds as are available to it in law and on facts before the appellate authority in respect of the subject tax period.
5. Upon hearing the learned counsel for the parties, since the petitioner seeks liberty to prefer an appeal, we do not wish to comment on the merits of the contentions raised by the parties.
6. However, we grant liberty to the petitioner to prefer an appeal within a period of two weeks and a delay condonation application. The petitioner may take all such grounds of law and facts in the memo of appeal as are available to it. Needless to say, the appellate authority would take into account the explanation for delay and if it is satisfied on the point of delay, proceed to decide the appeal on merits in accordance with law.
7. The Writ Petition is disposed of with the aforesaid liberty. However, there shall be no order as to costs.
Miscellaneous applications, if any pending, shall stand closed.
