Sree Sai Sanjana Fruit Producrts vs. Superintendent Of Central Tax
Held
The Court held that Section 16(5) of the GST Act, with its non-obstante clause, overrides Section 16(4) and allows input tax credit even if returns were filed late, provided they were filed by the extended due date.
Facts
The petitioner's claim for input tax credit was rejected for being filed beyond the period stipulated in Section 16(4) of the GST Act. Subsequently, Section 16(5) was inserted, allowing credit if returns were filed by November 30, 2021.
Key Issues
Whether the newly inserted Section 16(5) of the GST Act, with its non-obstante clause, can be applied retrospectively to allow input tax credit rejected under Section 16(4).
Sections Cited
Section 16(4), Section 16(5), Section 39, Section 50
AI-generated summary — verify with the full judgment below
APHC010408092025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20826/2025 Between:
SREE SAI SANJANA FRUIT PRODUCRTS, REP. BY ITS MANAGING PARTNER, SRI A. DHANUNIAYA NAIDU SY NO.734, 740 AND 741, MAIN STREET MUTHARAPALLI VILLAGE, THAVANAMPALLI MANDAL CHTTOOR DISTRICT - 517131, ANDHRA PRADESH
...PETITIONER AND 1. SUPERINTENDENT OF CENTRAL TAX, CHITTOOR RANGE-1, CGST RANGE, CHITTOOR.
ADDITIONAL COMMISSIONER OF CENTRAL TAX APPEALS, D.NO.3-30-15, RING ROAD, GUNTUR.
UNION OF INDIA, REP. BY ITS SECRETARY, 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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the order of the 2nd Respondent in Appeal No.
The judgment continues below.
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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.