BharatTaxGST

M/S. N K Packagings vs. Union Of INDIA

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WP/7660/2024HC Andhra PradeshGSTCNR APHC01015124202405 August 2025Bench: R RAGHUNANDAN RAO,T.C.D.SEKHAR6 pages
For Petitioner: SRI M V J K KUMARFor Respondent: DEPUTY SOLICITOR GENERAL OF, INIDA

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Cause title — parties, addresses and appearances
PHC010151242024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 7660 OF 2024 Between: M/s. N K Packagings, Mahasamudram CTR, 180, Kothapalle, Mahasamudram Post, Bangarupalyam Mandal, Chittoor -517128, Andhra Pradesh Rep. by its Proprietrix, Smt. Dalawai Badrinarayana Kalpana, W/o. Badrinarayana, Aged about 63 Years. ...Petitioner AND 1. Union of India, Represented by its Secretary, Ministry of Finance, 4th Floor, A-Wing, Shastri Bhawan, New Delhi-110001. ' 2. The Superintendent of Central Tax, Chittoor-ll, COST Range, Tirupati Division, Tirupati Commissionerate, Chittoor, Andhra Pradesh, i 3. The Secretary, Goods and Services Tax Council, Janpath, Connaught Place, New Delhi, Delhi 110001. 4. The Chairman, Central Board for Indirect Taxes and Customs, No. 406, 4th Floor, C wing, Hudco Vishala Building, Bhikaji Cama Place, R.K. Puram, New Delhi-110066. ...Respondents / ■ ■/ r 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 an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the impugned proceeding in Order-In- Original No. YL0102-15-2023-24 dated 27-12-2023 in O.C. No. 272/2023 issued by the 2nd respondent Superintendent of Central Tax, Chittoor-ll, COST Range, Tirupati Division denying the input tax credit on account of belated filing of GSTR-3B returns on late fee and in the presence of payment of the tax collected from the Petitioner to the State exchequer by the supplier of the goods as illegal, arbitrary, unfair, vioaltive of articles 14, 19(1)(g), 21 and 265 of the Constitution of India, against the object of removal of cascading effect and the notifications issued by the respondents lA NO: 1 OF 2024 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 stay all further proceedings pursuant to the impugned Order-ln-Original No. YL0102-15-2023-24 dated 27-12-2023 in O.C. No. 272/2023 passed by the 2"^^ respondent pending disposal of the writ petition Counsel for the Petitioner: SRI M V J K KUMAR Counsel for the Respondent No.1: DEPUTY SOLICITOR GENERAL OF INIDA Counsel for the Respondents No.2 to 4: M/S. SANTHI CHANDRA

The Court made the following order:

W.P.No.7660 of 2024 APHC010151242024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) // [3529] WEDNE AY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:7660 of 2024 Between: M/s. N K Packagings ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ KKUMAR Counsel for the Respondent(S): 1.MANTHARAJENDRA

2.

Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J.K. Kumar, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax appearing for the ) respondents.

W.P.No.7660of2024 The petitioner’s claim, for adjustment of Input Tax Credit, was rejected on the ground that Section 16(4) of the COST Act, 2017, inter alia 2. placed prohibition against such adjustment as the claim is filed belatedly on account of the belated filing of returns under Section 39 of the GS 2017. 3. The petitioner being aggrieved by such rejection of inclusion of Input Tax Credit, has approached this Court with the contention that Circular NO.237/31/2024-GST entitle the petitioner to the benefit of Input Tax Credit even in the event of late filing subject to fulfillment of conditions and procedures prescribed therein.

4.

In similar circumstances, a Division Bench of this Court, by order dated 23.01.2025 in W.P.No.10263 of 2024 had disposed of the writ petition holding that the petitioner would be entitled to the benefit of the aforesaid circular.

5.

Following the said judgment, this writ petition is disposed of holding that the petitioner herein would be entitled to the benefit of the aforesaid circular, subject to the fulfillment of the conditions and procedures prescribed therein. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand K SRINIVASA RAJU assistAlit REGISTRAR closed. //// f\ f OFFICER SECTIQJ ^ 4'^^ Floor A-Wii To, union of India, Ministry of Finance New Delhi-110001. rintendent of Central Tax Tirupati Commissionerate

1.

The Secretary Tirupati Shastri Bhawan , chittoor-ll. CGST Range Andhra Pradesh

2.

The Supe Division, , Chittoor

/ /

3.

The Secretary, Goods and Services Tax Council, Janpath, Connaught Place, New Delhi, Delhi 110001. 4. The Chairman, Central Board for Indirect Taxes and Customs, No. 406, 4th Floor, C wing, Hudco Vishala Building, Bhikaji Cama Place, R.K. Puram, New Delhi-110066. 5. One CC to SRI M V J K KUMAR Advocate [OPUC]

6.

One CC to M/S. SANTHI CHANDRA, Advocate [OPUC]

7.

One CC to DEPUTY SOLICITOR GENERAL OF INDIA, High Court of Andhra Pradesh

8.

Two CD Copies ./ / / / gsg

\ high court \ DATED: 06/08/2025 \ ? 8 P*"! ?IPS' 2*, ac m Guffari!. ^sstio-a order WP NO. 7660 OF 2024 il |f disposing the wp WITHOUT COSTS

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.