Shri Maddirala Srinivasulu Reddy vs. The Assistant Commissioner (St)

other writ, direction, or order the proceedings of the 1st Respondent in the demand order passed vide MA3708240925500 (Annexure P-1) dated 28.08^024, for the period FY 2019-2tr (uploaded in the GSTN portal vide DRC-07 Ref No. ZD3708240292384 dated 31.08.2024), denying the Input Tax Credit of CGST Rs. 5,39,873/-, and SGST Rs. 5^9,873/- on the ground of violation of Section 16(4) of the GST Act, 2017, as the Petitioner is entitled to such credit in light of the extension of the time limit for claiming Input Tax Credit for the said period by the Parliament through the retrospective insertion of Section 16(5) of the CGST Act, 2017, and the Petitioner has availed the said credit within the extended time limit. B. Alternatively, the Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction or order quashing the proceedings of the 1st Respondent in the Assessment Order issued vide Ref. No. MA3708240925500 (Annexure P-1) dated 28.08.2024 for the period from FY 2019-20 and corresponding summary order uploaded in the GSTN portal vide Ref No. ZD3708240292384 dated 31.08^024 for FY 2019-20 without valid Document Identification Number (DIN), and without the Signature of the authority as arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice. C. Consequently, the Hon ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order directing the 1 to recredit to^he Electronic Credit Le^er the tax liability recovered of CGST Rs. 3,47,399/- and SGST Rs. 3,61,114/-, unilaterally without notice to the Petitioner, by debiting the Electronic Credit Ledger vide payment Ref No. DI3712240134644 dated 21.12.2024. D. Consequently, the Hon ble Court may be pleased to issue a writ of mandamus or any other writ, direction, 2nd Respondent in attaching the Bank A/c of the Petitioner in Col;^r^ti any Respondent or order to set aside the actions^f the ion

Bank, Rayachoti vide DRC-13 ^ted 15.05.2025 Respondent to lift the attachment of the Petitioner s Bank Account. and direct the 5th E. Consequently, the Hon ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order to set aside the actions Respondent in attachm^g,the Bank A/c of the Petitioner in Union Bank of India, Rayachoti vide DRC-Ts dated 30.0^f!2025 and direct the 6th Respondent to lift the attachment of the Petitioner s Bank Account. F. Consequently, the Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order to set aside the actions of the 2nd Respondent in initiating auction proceedings for the sale of the Petitioner s property, including the notice issued vide DRC-^ dated 17.05.25^5, for the auction to be held on 18.06.2025 for the sale of Petitioner’s property.'-" 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 to stay the operation of the proceedings of the 1st Respondent in the Assessment Order passed vide Ref. No. MA3708240925500 (Annexure P-1) dated 28.08^024 for the period from FY 2019-20 and corresponding summary order uploaded in the GSTN portal vide Ref No. ZD3708240292384 dated 31.0¥^024for FY 2019-20 in the interest of justice. 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 to direct the 2nd Respondent, to lift the Attachment of the Petitioner’s Bank Account in the Corporation Bank, Rayachoti vide DRC-VS dated 15.05.20^ & in the Union bank of India vide DRC-13 dated 30.04^^25 and drop the recovery proceedings initiated in the interest of justice.

lA NO: 3 OF 2Q2fi 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 direct the 2nd Respondent, to restrain from proceeding further with the auction of th^etitioner’s property pursuant to the auction notice issued vide Form DRC-17 dated 17.05.2025 and drop the auction proceedings initiated in the interest of justice. Counsel for the Petitioner: SRI ANIL KUMAR BEZAWADA Counsel for the Respondent Nos. 1 to 3: GP FOR COM^RCIAL TAX Counsel for the Respondent No. 4: ADDITIONAL SOLICffoR GENERAL OF INDIA The Court made the following order:

1 APHC010285152025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY,THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14423/2025 Between; Shri Maddirala Srinivasulu Reddy ...PETITIONER AND The Assistant Commissioner St and Others ....RESPONDENT(S) Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S); 1.GP FOR COMMERCIAL TAX 2.GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, was assessed to tax, under the Central Goods and Service Tax Act, 2017 [for short “the CGST Act”], Andhra Pradesh Goods and Service Tax, 2005 [for short “the APGST Act’’] and Integrated Goods and Service Act, 2017 [for short “the IGST Act”], by way of an Order, dated 28.08.2024. During the pendency of the assessment, the petitioner sought to V take credit available under the credit ledger. However, this request of the 2 petitioner was rejected by the 1"' respondent on the ground that the credit sought, on 22.12.2020, which was 2 months beyond the maximum time available under Section 16(4) of the COST Act, namely 20.10.2020. 2. Aggrieved by the said order of assessment, the petitioner has approached this Court by way of the present Writ Petition. was 3. Sri Anil Kumar Bezawada, learned counsel for the petitioner would rely upon the amended provision of Section 16 wherein sub-section was inserted by a Finance Act, 2024, with effect from 27.09.2024. relevant provision of Section 16(5) of the COST Act reads as follows;- (5) The Section-16(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods c. services or both pertaining to the Financial Years 2017-18, 2018- i9, 20! 3-20 and 2020-21, the registered person shaii be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.” or 4. By virtue of this provision, and by virtue of the non-obstante clause available in this provision, the petitioner would be entitled credit, which was rejected by the respondents 1 & 2 to avail the as the credit that is sought to be availed relates to the Financial Year 2019-20. Apart from this petitioner sought to avail the credit, on 22.12.2020, which is within the time of the 30.11.2021. 5. In that view of the matter, this Writ Petition is allowed setting aside the order of assessment, dated 28.08.2024 and the matter is remanded back to the 1"* respondent to pass fresh assessment order keeping in view the ,/■

3 provision of Section 16(5) of the CGST Act. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. RFni.qTRAR M. PRABHAKAR RAO ASSISTANT REGISTRAR //i // ^ SECTION OFFICER To,

HIGH COURT DATED:16/07/2025 ORDER WP NO. 14423 OF 2025 ALLOWING THE WP WITHOUT COSTS