M/S. Prabas Vcare Health Clinic Private Limited vs. The Assistant Commissioner (St)
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
The Court made the following order:
APHC010326882025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3541] WEDNE AY, THE NINTH 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: 16742/2025 Between: 1.M/S. PRABAS VCARE HEALTH CLINIC PRIVATE LIMITED REPRESENTED BY CAROLIN PRABA AROCKIASAMY, DIRECTOR, 73/1/10, 2ND FLOOR, SRI CHAKRA TOWERS, OPP DURGA MAHAL MG ROAD, PATAMATA, VIJAYAWADA, KRISHNA, ANDHRA PRADESH, 520010. j > ITS ...PETITIONER AND 1.THE ASSISTANT COMMISSIONER ST, PATAMATA CIRCLE, VIJAYAWADA-ILL DIVISION D.NO 20-1-34, 2ND FLOOR, JRR COMMERCIAL BUILDING, NEAR LOTUS LAND MARK, AYODHYA NAGAR, VIJAYAWADA-520003. 2.THE DEPUTY ASSISTANT COMMISSIONER STI, SPECIAL CIRCLE, VIJAYAWADA-ILL DIVISION, PLOT N0.8, JRR COMMERCIAL BUILDING, NEAR LOTUS LAND MARK, AYODHYA NAGAR, VIJAYAWADA-520003. 3.THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS REVENUE DEPARTMENT, PRINCIPAL SECRETARY, SECRETARIAT, VELEGAPUDI. A.P.
UNION OF INDIA, DEPARTMENT OF REVENUE, REPRESENTED BY ITS SECRETARY (REVENUE), NORTH BLOCK, NEW DELHI.
W.P.No.16742 of2025 5.THE BRANCH MANAGER, STATE BANK EKKADUTHANGAL OF INDIA, SPL SSI JAWAHARLAL NEHRU ROAD BRANCH, CHENNAI, TAMIL NADU - 600097. ...RESPONDENT(S): 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 topleased to issue a writ of mandamus or any other writ, direction order A. Quashing the proceedings of the 1st Respondent in the deman'd order passed vide DIN No. DIN3729042423471 (Annexure P-1) dated 29.04.2024, for the period FY 2018-19 (uploaded in the GSTN portal vide DRC-07 Ref No. ZD370424028762C dated 29.04.2024), denying the Input Tax Credit of IGST Rs.6,20,121/-, CGST Rs. 1,53,956/-, and SGST Rs. 1,53,956/- along with interest and penalty u/s 73 of the CGST Act 2017 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. Consequently, issue a direction or order to set aside the actions of the 2nd Respondent in attaching the Bank A/c of the Petitioner in State Bank of India, SPL SSI Branch, Ekkaduthangal, Chennai vide DRC-13 dated 23.06.2025 and direct the 5th Respondent to lift the attachment of the Petitioner's Bank Account or lA NO: 1 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 pleased to stay the operation of the proceedings of the 1st Respondent in the Assessment Order passed vide DIN No. DIN3729042423471 (Annexure P-1) dated 29.04.2024, for the period FY 2018-19 (uploaded in the GSTN portal vide DRC-07 Ref No. ZD370424028762C dated 29.04.2024) 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 pleased to direct the 2nd Respondent, to lift the Attachment of the Petitioner’s Bank Account in the State Bank of India, SPL SSI Branch Ekkaduthangal W.P.No. 16742 of 2025 Chennai vide DRC-13 dated 23.06.2025 and drop the recovery proceedings initiated in the interest of justice Counsel for the Petitioner: 1.ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX W.P.No.16742 of 2025 The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Rao) Heard Sri Anil Kumar Bezawada the learned Government Pleader respondents. learned counsel for the petitioner for Commercial Tax and appearing for the 2. The petitioner herein has demand order, dated 29.04.2024 of the Central Goods and Services Tax (COST) Act approached this Court, challenging the on the ground of violation of Section 16 (4) . 2017. 3. The case of the petitioner is that the petitioner was entitled for Claiming the input tax credit in the tight of extension of time iimit oi claiming input tax credit for the - given for period 2018-19, by virtue of the amendment to the COST Act.
A Division Bench of this Court, by its order, dated 24.04.2025, in W.P.No. 15780 of 2024, after the Writ Petition by setting aside the order of remanded the matter back to the insertion of Section 16 (5) of the COST Act. considering the same contentions, had allowed assessment therein and pass a fresh assessment order keeping in view
In view of the fact that the circumstances in the present case similar to the facts in the aforesaid Judgment, this Writ Petition is allowed, setting aside the order of are assessment, dated 29.04.2024, and remanding the respondent to pass a fresh matter back to the 1 assessment order, keeping \A/.P.No.l6742of2025 in view the insertion of Section 16 (5) of the COST Act. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. G.HELA NAIDU assistant registrar //// SECTION OFFICER To,
The Assistant Commissioner(ST), Patamata Circle, Vijayawada-Ill Division D.no 20-1-34, 2"'^ Floor, JRR Commercial Building, Near Lotus Land Mark, Ayodhya Nagar, Vijayawada-520003. 2. The Deputy Assistant Commissioner (ST)-I, Special Circle, Vijayawada- Ill Division, Plot No.8, JRR Commercial Building, Near Lotus Land Mark, Ayodhya Nagar, Vijayawada-520003. 3. The Principal Secretary, Revenue Department, State of Andhra Pradesh, A.P. Secretariat, Velegapudi.
The Secretary (Revenue), Department of Revenue, Union of India, North Block, New Delhi.
The Branch Manager, State Bank of India, SPL SSI Branch, Ekkaduthangal, Jawaharlal Nehru Road, Chennai, Tamil Nadu - 600097. 6. One CC to Sri Anil Kumar Bezawada, Advocate [OPUC]
One CC to the Addl. Solicitor General of India, High Court of A.P. at Amaravati[OUT]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh [OUT]
Two CD Copies. ssb
HIGH COURT DATED;09/07/2025 ORDER WP No. 16742 OF 2025 8^ I 2 2 AUG 2025 S Current Section ALLOWING THE W.P. 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.