Counsel For The Re ;Pondents: Srl. J v. Prasad (Sc For Thtccme Tax)The Court Made Th. Following: Order

HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD(Special Original Jurisdiction) FRIDAY, THE NINTH DAY OF JUNETWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 6638 0F 2023 Between: Virtusa Consulting. Service.q Private Limited., Sy. No. 115tPan, plot No. 10,Nanakramguda Village, Serilingampally Ir,/andal, Hyderabad, Telangana,500008 Fep., [by ][its.Authorized ][Replesentative Vasu ][pendyala, ][S/o. pandu ][pendyala,]Ag_ed about Q9 yqqr:, Rlo.31-124, Ramakrishna puram, Near Rly Statioh, FiK Puram, Malkajgiri, Hyderabad, Telangana - SOOO47 ...PETITIONER AND 1.Deputy.Commissioner of Income Tax, Circle 8(1), Signature Towers, Sy. No6(P) of Kondapur, Sy. 37(P) of Kothaguda, Opp..Botanicat Gardens,.Serlingampally, R.R. District, Hyderabad, Telangana 5000846(P) of Kondapur, Sy. 37(P) of Kothaguda, Opp..Botanicat Gardens,.Serlingampally, R.R. District, Hyderabad, Telangana 500084 2. Pr. Commissionerof lncome Tax- 2 Signature Towers,, Sy. No. 6(p) offo1dlggr, [Sy..37(P) ][of ][Kolhaguda, ][Opp. ][Botanicat Gardehs, ][Sedinlampaily,]R.R. District, Hyderabad, Telangana 500084fo1dlggr, [Sy..37(P) ][of ][Kolhaguda, ][Opp. ][Botanicat Gardehs, ][Sedinlampaily,]R.R. District, Hyderabad, Telangana 500084 3. Centralized Processing Centre,, lncome-tax Department, Bengaluru,Karnataka 560500Karnataka 560500 4. DGIT (Systems), ARA Centre, Ground Floor, Jhandewalan Extension, NewDelhi-1 10001Delhi-1 10001 ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in thecircumstances stated in the affidavit filed therewith, the High Court may bepleased to issue a writ, order or direction, more particularly in the nature of Writof Mandamus declaring and directing the Respondents to. i. Declaring the in-actions of the Respondents in not disposing off the rectification application datedof Mandamus declaring and directing the Respondents to. i. Declaring the in-actions of the Respondents in not disposing off the rectification application dated28.O1 .2022 and not granting the refunds, as illegal, unjust, and against theprovision of the lncome Tax Act, ['1961 ]and ii. Directing the Respondents to grant credit of a1l pre-f,a rl taxes of merged entities rn the hands arf the Petitioner andiii. Directing th() li )spondents to expeditiously dispose rff the rectificationapplication datel 8 O1 .2022 and grant/issue refun(1 o; Rs 55,48,66,713/-(Rs.47,22,26,99Ot.. p'rirr:i :al amount with Rs. 8,26,39,7i'31- intr:-es1 amount) alongwith up to date nterest within a reasonable/specif erl lime frame byelectro nic/ma rruzrl/1 aper mode and ensure that refun(i is nct rvithheld due to anytechnical difficultier,/rr:asons. rv.For such further and other r:liefs including costsof this Petition, ;rs his Hon'ble Court may deem fit and proD(, r ir the nature andcircumstances of tf 3 lase Counsel for the Pe itioner: MS. ANANYA KAPOOR FOR Sfll CHALLAGUNARANJAN Counsel for the Re ;pondents: SRl. J. V. PRASAD (SC FOR thtCCME TAX)The Court made th. following: ORDER THE HON'BLE THE CHIEF JUSTICE UJJAL BHIIYAN ANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.6638 of 2023 ORDER: eer Lhe Hon'ble tLe ChbI Justrce UJtat Bhutlan) Heard Ms. Ananya Kapoor, learned counsel for thepetitioner and Mr. J.V.Prasad, learned Standing Counsel,Income Tax Department for the respondents 2. By frling this petition under Article 226 of theConstitution of India petitioner has prayed for the foliowingreliefs: i. Declaring the in-action of the respondents in notdisposing of the rectihcation. application dated2a.O1 .2022 and not granting the refunds, as illegal,unjust, and against the provision of the Income Tax Act,196 l; and ii. Directing the respondents to [grant ]credit of [all]pre-paid taxes of merged entrties in the hzrnds of [the]petitioner; and ANDTHE HON'BLE SRI JUSTICE N. TUKARAMJI WRIT PETITION No.6638 of 2023 ORDER: eer Lhe Hon'ble tLe ChbI Justrce UJtat Bhutlan) Heard Ms. Ananya Kapoor, learned counsel for thepetitioner and Mr. J.V.Prasad, learned Standing Counsel,Income Tax Department for the respondents 2. By frling this petition under Article 226 of theConstitution of India petitioner has prayed for the foliowingreliefs: i. Declaring the in-action of the respondents in notdisposing of the rectihcation. application dated2a.O1 .2022 and not granting the refunds, as illegal,unjust, and against the provision of the Income Tax Act,196 l; and ii. Directing the respondents to [grant ]credit of [all]pre-paid taxes of merged entrties in the hzrnds of [the]petitioner; and iii. Directing the respondents to expeditrouslydispose of the rectihcation application [dated ][28.01.2022]and grarrt/issue relund of Rs. [55,48,66'7131-] I I tRs.47,2:.::!6,99O I - principal ainou nt 'iitl [,]Rs. ti,2 6 [:]9 723 l- interest amount) along with up t [) ,lato]inIcrcr;1,.\.ithin a reason able / specified tirne liiuot: bveler:1.rc,ni: / larual/paper mode artd ensure [thilt ] [o'un(l]rs n:t [q.i]rlreld duc to any technical dilhculticsT [rt:z ][s:rns] ir.. Fr r r;uch further arld other reliefs, incluiirL6 [c,osts]of tJ-ris p 't..lion, as this Hon ble Court [may ][tleem ][1i: ][anr{]prolrer ir tlle nature and circumstalces of tlle [cas(r:] \'. A\;a-d the costs of this writ [petition ]in [favll.r ][ol]rhe pclit .rr: er and against respondents. 3. MzL[tr:r relates to migration of credit for [acli'ance ][tax]ancl ta-x Cedr c ed at source [(TDS) ]from [Polaris ] [cn:iulting]& Services L n-Lited [(hereinafter ]referred to as, [Ir ][lla:is') ][to]Virtusa Con ;ulting Services Private Limite(l l1'r,:reinafterreferred r-o as, 'Virtusa') 4. Thr: rel, rtr:d prayer has been made fol1ou'in I [merger ][of']Polaris vrith [y'irtusa ]on the basis of order of [the' ][National]Compar-l.r l-a v Tribunal dated 03.04.2018 [with ][elTect ][from]Ol.O4.2O1','. .)r:rnsequent to such merger, [VirtusiL ][l-equested]'- the revenuec a11ou' credit of taxes paid by [P,l ][a ][-is ][in ][t1-re..]merged e.n1.rt' r:rf Virtusa 5. On 13.03.2023, [learned Standing Ccunsei ][w-as]granted time to obtain [instruction ][regarding ][migration ][of]advance tax and [challans paid ][in ][the ] [of ][Polaris ][to]Virtusa following [merger of ][Polaris ][and ][Virtusa'] 6. On the next [date ][i.e., ][on ][17.04.2A23, ][time ][was ][sought]for by Mr. J.V.Prasad, [Iearned Standing Counsel'] 7. Today when the [matter is called ][upon']Mr. J.V.Prasad, [learned Standing Counsel ][submits on ][the]basis of written [instruction ][that ][challan ][from ][Polaris ][to]Virtusa has been [successfully ][migrated" ][Earlier ][such]migration could [not ][be ][uploaded as ][manual order ][could']not be uploaded. [However, ][the ][migration ][order ][finally ][got]uploaded manually [on ][07.06.2023 and credit ][for ][advance]tax and TDS [was ][allowed ][resulting ][in ][a ][refund of ][Rs'51'66]crores. 8. Learned counsel [for the ][petitioner ][submits ][that]direction may [be ][issued ][to ][the ][respondents ][to ][release the]refund to the [petitioner ][in ][a ][time-bound manner'] I( ii 9. Sr-Lct: 1 I'x: itasic grievance of the petttioner [has ][been]redresseC, [r,v ][r ]rrre of the [vier'v ]that [the ][consequellt ][la1 ][refund]is requi;-eri l r be remitted to Lhe petitioner [at ][arr ][r:ar[-1' ][date]r'vith applic:al ,L itrterest. in accordance with [lau'] 10. Lct .h : refund along with applicable [r: ][ter:st ][be]remitleci trrhe petitioner within a periocl of [e i1: ]ht [r'veeks]from the d r 1-, [, ][,f ]receipt of a copy of this [orcier] 1 1 . Th: s di ;proses of the rn.rit [petition] Mir;cr:1l 1r eous applications pending, if [a ]ay, [sl-ra1l] stard closccl .lourever, there shall be no order €.s to costs SD/. K.VENKATAHASSIS ANT REGISTRARa!-,[iECTION OFFICER ,TRUE COPY// I( ii 9. Sr-Lct: 1 I'x: itasic grievance of the petttioner [has ][been]redresseC, [r,v ][r ]rrre of the [vier'v ]that [the ][consequellt ][la1 ][refund]is requi;-eri l r be remitted to Lhe petitioner [at ][arr ][r:ar[-1' ][date]r'vith applic:al ,L itrterest. in accordance with [lau'] 10. Lct .h : refund along with applicable [r: ][ter:st ][be]remitleci trrhe petitioner within a periocl of [e i1: ]ht [r'veeks]from the d r 1-, [, ][,f ]receipt of a copy of this [orcier] 1 1 . Th: s di ;proses of the rn.rit [petition] Mir;cr:1l 1r eous applications pending, if [a ]ay, [sl-ra1l] stard closccl .lourever, there shall be no order €.s to costs SD/. K.VENKATAHASSIS ANT REGISTRARa!-,[iECTION OFFICER ,TRUE COPY// To,1The Deoutv C :rtmissioner [of ][lncome Tax, Circle 8(1), ] [grratrrre ][Towers, ][Sy]No. of [p'i ]oi Xi nrlapur, Sv. [37(P) ][of ][Kothaguda' Opp. ][Botar ][ica ][Gardens,]Serlin'oarnrall l, R.R. Disirict, [Hyderabad, Telangana ][50(r0i34]1The Deoutv C :rtmissioner [of ][lncome Tax, Circle 8(1), ] [grratrrre ][Towers, ][Sy]No. of [p'i ]oi Xi nrlapur, Sv. [37(P) ][of ][Kothaguda' Opp. ][Botar ][ica ][Gardens,]Serlin'oarnrall l, R.R. Disirict, [Hyderabad, Telangana ][50(r0i34]2Fi Coinrnitii [ir,:r ]of [lncome Tdx- ][2 ][Signature Tbwers,, ][liy ][No ][6.(P) ][of]Kondaour. Sl ll7(P) of [Kothaguda, Opp. ][Botanical ][Garder's, ][Sjerlingampally']R.R. D'istricl,- [lyderabad, Telahgana ][500084-]Kondaour. Sl ll7(P) of [Kothaguda, Opp. ][Botanical ][Garder's, ][Sjerlingampally']R.R. D'istricl,- [lyderabad, Telahgana ][500084-] C"ntriir.c P [ri,;essing ][Centre.Ilncometax ][Depa'tment' ][[:tenr]aluru,] 3 5$ )5i004rjCiiiSyit". ^urnr1uP3 [s), ] [Centre, Ground ][Floor, ][Jhandewalat' Extension, ][New]Delhi-1 [1C001]Delhi-1 [1C001] On" CC to S i. Chatla [Gunaranjan, ][Advocate -] 6One CC. to Sr [..r. ][V. ][Prasad ][(SC ][for ] [TAX) ][[OPUi)]]7Two CD Copi :s,7Two CD Copi :s, TJGJP l)-) HIGH COURT DATED:0910612023 ORDER WP.No.6638 of [2023] DISPOSING WITHOUT COSTS. (\eS ap t [a-- ]['_::::l-_,-\\]/',.,.\Y. [Si,l ][,-]Ci-','1)I I [,iut{'lm]It\\'itili:l)/' iiII