M/S. Kalyanaram Agro Products vs. The Assistant Commissioner Of State Taxes
Held
The petitioner sought leave to withdraw the writ petition, stating that the underlying order had been rectified and no further cause of action survived. The High Court granted the request and dismissed the writ petition as withdrawn.
Facts
M/S. KALYANARAM AGRO PRODUCTS filed a writ petition seeking to allow EVC verification for their GSTR 3B for January 2018 to set off ITC against a demand order (DRC 07) and to quash subsequent recovery proceedings (DRC 16, DRC 13). Alternatively, they challenged the demand order issued under Section 74 of the CGST Act, 2017, as being without jurisdiction after GST registration cancellation.
Key Issues
The key issues involved the petitioner's right to amend GST returns via EVC verification to set off ITC against a demand order, the legality of recovery proceedings, and the jurisdiction to issue a demand order under Section 74 after GST registration cancellation.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
APHC010083882026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4748/2026 Between:
M/S. KALYANARAM AGRO PRODUCTS,, REPRESENTED BY ITS PROPRIETOR, SHRI MADHUSUDHANA RAO KOTA, DOOR NO. 3- 86, EAST STREET, RAMALAYAM TEMPLE, PARCHUR, PRAKASAM, ANDHRA PRADESH - 523 169
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER OF STATE TAXES, CHIRALA CIRCLE, GUNTUR II DIVISION, D. NO. 14-21-33, UPSTAIRS OF SBI, DURBAR ROAD, CHIRALA,, ANDHRA PRADESH - 523 115. 2. THE DEPUTY ASSISTANT COMMISSIONER OF STATE TAXES, CHIRALA CIRCLE, GUNTUR II DIVISION, D. NO. 14-21-33, UPSTAIRS OF SBI, DURBAR ROAD, CHIRALA,, ANDHRA PRADESH - 523 115. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT (COMMERCIAL TAX), A.P. SECRETARIAT, VELEGAPUDI - 522 503. 4. UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI - 110 001
...RESPONDENT(S):
2
Petition under Article 226
The judgment continues below.
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