M/S. Vakada Veera Venkata Satyanarayana Murthy vs. Assistant Commissioner Of State Tax Fac Kakinada Circle
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APHC010003602026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3529] WEDNE AY,THE FOURTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 1066/2026 Between:
M/S. VAKADA VEERA VENKATA SATYANARAYANA MURTHY, REP. BY ITS PROPRIETOR, MR. VW SATYANARAYANA MURTHY 1-20- 11, OPP RUCHI GARDENS, NEAR KONDAIPALEM RAILWAY GATE, KAKINADA, EAST GODAVARI, AP-533 003. ...PETITIONER AND 1. ASSISTANT COMMISSIONER OF STATE TAX FAC KAKINADA CIRCLE, KAKINADA CIRCLE, KAKINADA, 10-355, 3RD FLOOR, COMMERCIAL TAXES COMPLEX, PITHAPURAM ROAD, KAKINADA, ANDHRA PRADESH-533 005. 2. STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY AND SPECIAL CHIEF SECRETARY TO GOVERNMENT (FAC), STATE TAX DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT.522237
UNION OF INDIA, REP. BY ITS SECRETARY, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or
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direction setting aside the assessment order dated 23.4.2024 passed by the 1st Respondent for the FY April 2018 to March 2019 under Section 73 of the GST Act disallowing input tax credit under Section 16(4) of the GST Act as being contrary to the overriding provision in Section 16(5) of the GST Act, barred by limitation under Section 73(2) of the GST Act, in contravention of Rule 42(1A), in violation of principles of natural justice and illegal for not containing any signature and pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant interim stay of all further proceedings pursuant to the impugned assessment order dated 23.04.2024 for the FY 2018-19 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner:
KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S):
GP FOR COMMERCIAL TAX
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The Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao)
Heard Sri P.Karthik Ramana, the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents.
The petitioner, being aggrieved by the order of assessment, dated 23.04.2024 in FORM GST DRC-07 passed by the 1st respondent for the tax period April 2018- March 2019 has approached this Court by way of the present writ petition.
The case of the petitioner is that certain input tax credit, which should have been allowed, had been disallowed on the ground that the provisions of Section 16(4) of the APGST Act would be applicable and the claim for such input tax credit was made belatedly.
The petitioner contends that the said set off for tax would not apply in view of Section 16(5) of the GST Act. Apart from this, the petitioner has also raised questions on limitation and provisions of Rule 142(1A) of the GST Rules.
The order, dated 23.04.2024, had been uploaded in the portal. However, the registration of the petitioner had already been cancelled in the year 2022 itself. In such circumstances, there is an explanation for the delay in approaching this Court.
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In view of the violation of Rule 142(1A), it would only be appropriate to set aside the order of assessment, dated 23.04.2024 and remand the matter back to the assessing authority for taking an appropriate decision. The question of limitation under Section 73 of the GST Act as well as the applicability of Section 16(5) of the GST Act would also be considered by the assessing authority.
Accordingly, this Writ Petition is allowed. There shall be no order as to costs.
As a sequel, pending miscellaneous applications, if any, shall stand closed.
________________________ R. RAGHUNANDAN RAO, J
_________________ T.C.D. SEKHAR, J
Date: 04.02.2026 KA
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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR
WRIT PETITION NO: 1066/2026
Date: 04.02.2026 KA
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.