M/S.H.R.Constructions vs. Superintendent Of Central Tax
Held
The High Court considered the subsequent introduction of Section 16(5) of the GST Act, which extended the time limit for availing ITC for financial years 2017-18 to 2020-21 until 30.11.2021. Since the petitioner's ITC availment on 20.12.2019 fell within this extended period, the Court set aside the impugned assessment order.
Facts
M/s. H.R. Constructions, a registered dealer, availed Input Tax Credit (ITC) for FY 2018-19 on 20.12.2019, which was beyond the statutory due date of 20.10.2019 as per Section 16(4) of the CGST/APGST Act. The 1st respondent issued an assessment order directing the petitioner to reverse the irregularly availed ITC, leading to the present writ petition.
Key Issues
The key legal issues were the validity of Section 16(4) of the CGST/APGST Act and Section 20 of the IGST Act, and whether ITC availed beyond the original due date could be regularized by the subsequent introduction of Section 16(5) of the GST Act.
Sections Cited
Section 16(4) of CGST Act, Section 16(4) of APGST Act, Section 20 of IGST Act, Section 62 of CGST Act, Section 16(5) of GST Act, Section 39
AI-generated summary — verify with the full judgment below
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APHC010212852021
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 12234 of 2021 Bench Sr.No:-12 [3543]
M/s.h.r.constructions, ...Petitioner Vs. Superintendent Of Central Tax and Others ...Respondent(s)
********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 6th August 2026 Present : Advocate for Petitioner: S SURI BABU Advocate(s) for Respondent(s): B V S CHALAPATI RAO
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HON’BLE SRI JUSTICE NINALA JAYASURYA
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.12234 OF 2021 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
The present writ petition is filed seeking to declare Section 16(4) of CGST Act, 2017 as well as Section 16(4) of APGST Act and Section 20 of IGST Act as contrary to non- obstante clause contained in Section 62 of CGST Act and to set aside order of assessment dt.18.02.2021 passed by the 1st respondent.
The petitioner is a registered dealer under GST Act. The petitioner has availed Input Tax Credit of Rs.16,34,365/-. By contending that the petitioner had irregularly availed Input Tax Credit in contravention of Section 16(4) of the Act read with Section 2
The judgment continues below.
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