M/S Jinderder Fabs vs. The State Of Andhra Pradesh

to issue an appropriate Writ, Order or direction more particularly one in the nature of Writ of Mandamus declaring the Order, dared

¥ W. P. No. 22 726 of 2025 30.08.2024 issued by the respondent No.4 herein under Section 73 of the Andhra Pradesh Goods and Services Tax Act, 2017 disallowing Input Tax Credit for the months of February 2020 and March, 2020 and levying tax, interest and penalty of Rs. 1,69,737/- (Rupees One Lakhs Sixty One Thousand Seven Hundred and Thirty Seven) without considering the explanation submitted by the petitioner and without a Documentation Identification Number and the consequential Intimation of Recovery, dated 20.02.2025 under Section 78 of the APGST Act, 2017 and Notice in Form GST DRC-13, dated 22.08.2025 directing as arbitrary, illegal, colourable exercise of power apart from being violative of the Fundamental Rights and Constitutional Rights guaranteed to the petitioner under Articles 14, 19, 21 and 300-A of the Constitution of India and consequently set aside the Order, dared 30.08.2024 issued by the respondent No.4 herein under Section 73 of the Andhra Pradesh Goods and Services Act, 2017and the Intimation of Recovery, dated 20.02.2025 under Section 78 of the APGST Act, 2017 and Notice in Form GST DRC-13, dated 22.08.2025and lA NO: 1 OF 2025 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 pleased to stay all further proceedings impursuance of the Intimation of Recovery dated 20-02-2025 under section 78 of the APGST Act, 2017 and Notice in form GST DRC-13,dated 22-08-2025 issued by the respondent No.4 on behalf of the respondent No.2, pending disposal of the above Writ petition and pass lA NO: 2 OF 2025 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 pleased to suspend the operation of the order, dated 30-08-2024 issued by the respondent No.4 herein under section 73 of the andhra Pradesh Goods and services act, 2017 issued by the respondent No.4 issued by the respondent No.2 pending disposal of the above writ petition and Counsel for the Petitioner: 1.B.ABHAY SIDDHANTH MOOTHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX pass pass The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) Heard Sri B. Abhay Siddhanth Mootha, learned counsel appearing for the petitioner and the learned Government Pleader for commercial taxes, appearing for the respondents. The petitioner, who is in the business of selling wholesale and retail men’s garments and textiles, had registered itself under the GST regime. The petitioner was required to file the returns, for the month of September, 2019, by 24.10.2020. However, the return was filed on 01.12.2020. 2. The 4 respondent, issued a show-cause notice, on 12.03.2024, calling upon the petitioner to show-cause why the Input Tax Credit of Rs.81,621/- and proposed penalty of Rs.1,29,738/-, should not be rejected the return was filed beyond the time provided. The 4'“^ respondent, had raised this issue in view of the language, in Section 16 (4) of the GST Act, which stipulated that a person registered under the GST Act, would not be entitled to take Input Tax Credit in relation to supply of goods or services, where the return, for the month of September, is filed beyond the due date available under Section 39 of the GST Act. 3. as The petitioner filed its objections to this show-cause notice, dated 29.04.2024. The 4*^ respondent, after considering the objections filed by the petitioner had passed an order, dated 30.08.2024. In this order, the 4. 4*^ respondent declared that the petitioner was ineligible for claiming Input Tax Credit, for various periods in the year 2019-20, on the ground that the returns were filed beyond the due date of filing. On this basis, the petitioner was called upon to pay IGST, with interest and penalty of Rs.1,42,611/-, COST with interest and penalty of Rs.13,563/-, SGST of Rs. 13,563/- aggregatingto Rs.1,69,737/-. The aforesaid order, dated 30.08.2024, passed by the 4‘^ respondent is assailed in the present Writ Petition, on the following grounds: 5. i) The order of assessment, under Section 73 of the GST Act, is beyond the period of limitation set out under the GST Act. The period of limitation is three years while the order has been passed on 30.08.2024, which is beyond the period of three years for the year 2019-2020; ii) The extension of limitation, granted by various orders of the government, is impermissible inasmuch as the requirements of Section 168-A of the GST Act, under which such extension has been granted, has not been complied with; iii) The extension of limitation, under Section 168-A could have been granted only in the event of a force majeure condition. None of the circulars, under which such extension has been given, mention a force majeure / situation and accordingly, the circulars would have to be set aside and the impugned order would have to be declared to be beyond limitation; iv) The impugned order does not contain the signature or a Document Identification Number (DIN) and same is fatal and the order has to be declared to be non-est and void; v) Since Section 16(2) of GST Act only stipulates that a registered person is entitled to the benefit of claiming Input Tax Credit if he is able to file a return and submit the documents necessary to show that he is entitled to Input Tax Credit. Since the petitioner has complied with and the requirement under Section 16(2), the 4"^ respondent could not have denied the grant of Input Tax Credit to the petitioner.

HIGH COURT DATED:03/09/2025 ORDER WP No. 22726 OF 2025 I iisipm s) Current Section ^ ALLOWING THE W.P. WITHOUT COSTS