Forte Furniture INDIA PVT LTD vs. The State Of Andhra Pradesh - Andhra Pradesh High Court, 23 July 2025

Cause title — parties, addresses and appearances

K APHC010145052024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY,THE TWENTY FOURTH DAY OF TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE DHIRAJ SINGH THAKUR, CHIEF JUSTICE AND HON’BLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NO: 7578 OF 2074 ^ Between: M/s. Forte Furniture India Pvt. Ltd., G-106, SIDCO Industrial Estate Thiruvallur-602 003 Tamil Nadu State Rep.by its Manager Sri N.Krishnan Kakkalur, ...PETITIONER AND 1. The State of Andhra Pradesh, Rep. by its Principal Secretary Commercial Tax Department, A.P. Secretariat, Velagapudi, Amaravati Guntur District, Andhra Pradesh 2. The Chief Commissioner of State Tax, Door No. 12-468-4, Adjacent to NH-16 Service Road, Kunchanpally, Guntur District 522 501 3. The Assistant Commissioner(ST), Bhavanipuram Circle Government Andhra Pradesh Vijayawada, NTR District 4. The Additional Commissioner of Commercial Appellate Authority Government of Andhra Pradesh District Andhra Pradesh - of Tax (ST), 0/o.The Vijayawada, NTR ...RESPONDENTS $ Petition under Article 22^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, order or direction more particularly one in the nature of a writ of mandamus declaring the Rule 117 of CGST Rules limit for filing TRAN-1 as ultravires, contrary and in violation to Section 140 and 174 of the CGST Act, 2017 and providing time consequently call for the orders passed by the 3'^^ Respondent/Assistant Commissioner (ST) Bhavanipuram

Vijayawada in Order No.AEO4/968/2020 (SGST) dt.29-07-2021 and the 4‘^ respondent/ Additional Commissioner (ST) 0/o.The Appellate Vijayawada in order No.ZD3710230112062 Circle, Authority, dt. 19-10-2023 and direct the respondents to accept manual filing of revised VAT returns for June 2017 and also issue the period consequential direction declaring that the petitioner is entitled to refund on account of Input Tax Credit of VAT of Rs.7,44,613/- and that being a one time entitlement, the petitioner should not be deprived from claiming said credit due to technicalities of law especially when new law is yet to be settle down and allows petitioner to claim legitimate Input Credit by directing the respondents to accept TRAN-I of petitioner. ^ Tax lA NO: 1 OF 7(\7A Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court direct the respondents to refund may be pleased to on account of input tax credit of VAT of Rs. 7,44,613/- and that being one time entitiement pending disposal of the above writ petition. ^ Counsel for the Petitioner; SRI K. SURESH KUMAR SRI YASWANTH GADE Counsel for the Respondent Nos.1 to 4: The Court made the following order: representing GP FOR COMMERCIAL TAX

APHC010145052024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3446] THUR AY,THE TWENTY FOURTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE THE CHIEF JUSTICE DHIRAJ SINGH THAKUR THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NO: 7578/2024 Between: Forte Furniture India Pvt Ltd ...PETITIONER AND The State Of Andhra Pradesh and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.YASWANTH GADE Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri K. Suresh Kumar representing Sri Yaswanth Gade, learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents.

The petitioner being aggrieved by the refusal of the respondents to refund input tax credit, under the A.P VAT Act, for a sum of Rs.7,44,613/- has approached this Court, by way of the present Writ Petition.

2 r M HCJ & RRR,J W.P.No.7578 of 2024

In the course of the hearing of the case, learned counsel for the petitioner would submit that the Circular No.237/31/2024-GST , dated 15.10.2024, has input tax credit under the GST Act. now relaxed the time limits and the method of claiming

Learned counsel for the respondents does not deny the fact that the petitioner is entitled to the benefit of input tax credit under the Central Goods & Services Tax Act, NO.237/31/2024-GST subject to the fulfillment of the procedure prescribed therein. 2017, in terms of Circular conditions and the 5. Be that as it may, we dispose of the present Writ petition holding that the petitioner would be entitled to the benefit of the aforesaid Circular. In case any cause survives, it is open to the petitioner to approach this Court again. There shall be no order as to costs. As a sequel, miscellaneous petitions, pending if any, shall stand closed. M.RAMESH BABU DEPUTY REGISTRAR //// SECTION OFFICER To.

The Principal Secretary, Commercial Tax Department, State of Andhra Pradesh, A.P. Secretariat, Velagapudi, Amaravati Guntur District^ Andhra Pradesh

The Chief Commissioner of State Tax, Door No. 12-468-4, Adjacent to _ NH-16 Service Road, Kunchanpally, Guntur District Andhra Pradesh - 522 501

The Assistant Commissioner (ST), Bhavanipuram Circle Government of Andhra Pradesh Vijayawada, NTR District

The Additional Commissioner of Commercial Tax (ST), 0/o.The Appellate Authority Government of Andhra Pradesh Vijayawada, NTR District

One CC to Sri Yaswanth Gade, Advocate [OPUC]

Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]

Two CD Copies. ssb

/A or HIGH COURT DATED:24/07/2025 i 11 AUG m 3 , Current Section patc ORDER WP No.7578 OF 2024 DISPOSING OF THE W.P. WITHOUT COSTS