M/S. Vishnu Chemicals Limited vs. The Authority For Advance Ruling - Andhra Pradesh High Court, 04 November 2025

Cause title — parties, addresses and appearances

APHC010377572022 IN TH WEDNESD TWO THE HONOURAB THE HONOURA WRIT Between: 1. M/S. VISHNU CHE TATINI RAMA K PARAWADA. VISA 1. THE AUTHORITY F D.NO.5-56, BLOCK EEDUPUGALLU, V 2. THE APPELLATE STATE OF ANDHR SPRING VALLEY 521151, ANDHRA P 3. THE CHIEF COMM NO.B, R.K. SPR VIJAYAWADA - 521 4. THE CHIEF COMM VISAKHAPATNAM VISAKHAPATNAM 1 E HIGH COURT OF ANDHRA PRAD AT AMARAVATI (Special Original Jurisdiction) DAY,THE FIFTH DAY OF NOVEMBE THOUSAND AND TWENTY FIVE PRESENT BLE SRI JUSTICE R RAGHUNANDA ABLE SRI JUSTICE SUBHENDU SAM T PETITION NO: 24653 OF 2022 EMICALS LIMITED, REP. BY ITS DI KRISHNA. PLOT NO.20. SN PH AKHAPATNAM 531021, ANDHRA PR AND FOR ADVANCE RULING, UNDER T K NO.B. R.K. SPRING VALLEY A IJAYAWADA - 521151, ANDHRA PRA AUTHORITY FOR ADVANCE RULI RA PRADESH GST, D.NO.5-56. BLO APARTMENTS. EEDUPUGALLU. V PRADESH MISSIONER OF STATE TAXES, D.NO RING VALLEY APARTMENTS, EE 1151. ANDHRA PRADESH MISSIONER OF CENTRAL TAX AN ZONE, GST BHAVAN. P 530035 DESH [3559] ER AN RAO MANTA RECTOR, MR. HARMA CITY RADESH ...PETITIONER THE GST ACT, APARTMENTS, ADESH ING FOR THE CK NO.B. R.K. VIJAYAWADA - O.5-56, BLOCK EDUPUGALLU, ND CUSTOMS, ORT AREA, 2 5. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 6. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...RESPONDENT(S): Counsel for the Petitioner: 1.SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2.Y N VIVEKANANDA

The Court made the following Order : (Per Hon’ble Sri Justice R.Raghunandan Rao)

The Petitioner had taken on lease certain property in Visakhapatnam to conduct his business. The landlord of the Petitioner, after receiving monthly rentals, issued a single tax invoice dated 01.04.2020 in relation to the months of April-2018 to March-2019. This invoice mentioned that CGST of Rs. 26,64,090/- and SGST of Rs. 26,64,090/- was paid.

The Petitioner sought a ruling on the question of whether he was entitled to claim Input Tax Credit by approaching the Authority for Advance Ruling. This Authority, by an order dated 20th July, 2021 had held that the Petitioner was not entitled to claim such Input Tax Credit, on the ground that the said claim has been raised at a belated point of time, as the stipulated period of filing of the claim had expired. Aggrieved by this order, the Petitioner again approached the Appellate Authority for Advance Ruling, which 3

confirmed the order of Authority for Advance Ruling, by an order, dated 24.01.2022. The Petitioner has challenged this order, dated 24.01.2022 before this Court by way of this present Writ Petition.

The decision of the Authority for Advance Ruling as well as Appellate Authority Advance Ruling is based on a language of Section 16(4) of the GST Act, which places a restriction, in terms of time, for claiming Input Tax Credit.

Though, the Petitioner had initially filed the present Writ Petition challenging the view taken by the Authorities on Section 16(4), a fresh ground has now been raised by the Petitioner. It is the case of the Petitioner that by virtue of insertion of Section 16(5) of the GST Act, there is an extended period of time, within which he is entitled to claim Input Tax Credit. The Learned counsel for the Petitioner contends that the application of the Petitioner for claim of Input Tax Credit would now been within time.

Mr. Y.N.Vivekananda, learned Standing Counsel for the Respondents would contend that the Petitioner while pursuing these remedies had unilaterally claimed Input Tax Credit in the month of September-2022 and subsequently reversed the Input Tax Credit on 20th Novermber-2021. 6. Learned counsel would submit that in view of these actions there is no application or claim made by the Petitioner for input tax benefit credit to his ledger.

Section 16(4) of the GST Act states that a registered person would not be entitled to take any Input Tax Credit in respect of any supply of goods or services after 30th November, from the end of the financial year to which any invoice or debit note pertains to or till the relevant annual returns is issued, whichever is earlier.

However, Section 16(5) of the GST Act states that notwithstanding anything contained in Sub-Section (4), in respect of invoice or debit note for supply of goods or services or both pertaining to the financial years 2017-18, 2018-19, 2019-20 and 2020-21, a registered person shall be entitled to take Input Tax Credit in any returns under Section 39, which is filed up to thirtieth day of November, 2021. 9. Though, the Petitioner reversed the said claim he had sought Input Tax Credit in September, 2021 itself. The fact remains that an application or return for such claim had been filed prior to November-2021. In such circumstances, the benefit under Section 16(5) of the GST Act would have to be given to the Petitioner.

10.

In the circumstances, the Writ Petition is disposed of, with a direction to the Respondents to consider the claim of the Petitioner for obtaining Input Tax Credit, in relation to the tax invoice issued by the landlord of the Petitioner, on 01.04.2020, for the financial year from April-2018 to March-2019. It is left open to the Respondents to examine the said request,

subject to all other conditions being complied. There shall be no order as to costs.

As a sequel, miscellaneous applications pending, if any, shall stand closed. _______________________ R.RAGHUNANDAN RAO, J

_______________________ SUBHENDU SAMANTA, J

Date: 05.11.2025 KK