2026 (4) TMI 1715

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ARSING RAO NANDIKONDA Counsel for the Petitioner : Mr. K.P. Amarnath Reddy Counsel for the Respondent : Mr. Swaroop Oorilla, learned Special Government Pleader for the State Tax ORDER: PER HON'BLE SRI JUSTICE P.SAM KOSHY : Heard Mr. K.P. Amarnath Reddy, learned counsel for the petitioner, Mr. T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr. Swaroop Oorilla, l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d Assistant Government Pleader for the State Tax as also the learned Assistant Government Pleader for Finance and Planning sought for a weeks' time in ascertaining the payment of refund to be made to the petitioner. 4. Today, when the matter is taken up for hearing, Mr. Mohammed Hussain, learned Government Pleader for Finance and Planning informs the Court that in this case, the token for relea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on separately required for the release of the same and the said computation of interest component also has to be done by the department along with the steps taken for release of the principal amount itself. However, there does not seem to be any good ground available with the respondents for not doing so simultaneously when proceedings were drawn to release the principal amount. Since the statute ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be done within a period of two weeks for the reason that it ought to had been done by the respondents simultaneously with the principal amount itself which was being processed for refund. Thus, the act on the part of the respondents in not releasing the interest prima facie appears to be deliberate act on their part, more particularly when the statute under Section 33F of the APGST Act clearly ma....