Cause title — parties, addresses and appearances
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IN THE HIGH COURT OF ANDHRA PRADESH
AMARAVATI
(Special Original Jurisdiction)
WEDNESDAY, THE SECOND DAY OF APRIL
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO
AND
THE HONOURABLE DR JUSTICE K. MANMADHA RAQ
WRIT PETITION NO: 20987 OF 2024
Between:
M/s.Sri Avanthika - Sai Venkata (J.V), 3-457, Lakshmipuram, Nellore, SPSR
Nellore District, Andhra Pradesh - 524 002, represented by its Lead Partner
Sri Amara Sree Ramulu.
...PETITIONER-
AND
1. Superintendent of Central Tax, Nellore - III, Nellore COST Division GST
Bhavan, Door.No 24-7-205/2, Plat No.121, 12‘^ Road Magunta Layout
Nellore - 524 003.
Assistant Commissioner of Central Tax, Nellore COST Division GST
Bhavan, Door.No 24-7-205/2, Plat No.121, 12'^ Road Magunta Layout,
Nellore - 524 003.
2.
...RESPONDENTS-
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 a Writ or Order or direction particularly one
in the
nature of Writ of Mandamus setting aside the impugned Order in Original
passed by the second respondent in DIN N0.20240455YK0000333F97,
vide NLR-AC-08-2024- 25-GST, dated 29.04.2024, for the tax period 2018-
19, 2019-20 and 2020-21, in disallowing the Input Tax Credit on the ground
that
it was claimed belatedly, contrary to Section 16(4) of the COST Act,
2017, as illegal ,arbitrary, without authority of law and without jurisdiction
1ANOMOF2024'
-'■■■
"A
Petition under Section 151 CPC praying that in the circumstances
stated in the affidavit filed in support of the petition, the High Court
pleased to pending disposal of the Writ Petition
may be
grant stay of all further
proceedings arising
in pursue of the Order in Original passed
by the
second respondent in DIN No.20240455YK0000333F97
2024-25-GST, dated 29.04.2024, for the tax period 2018-19, 2019- 20 and
2020-21.
vide NLR-AC- 08-
Counsel for the Petitioner
: SRI S. SURI BABU —
Counsel for the Respondents: SRI NAGARAJU NAGURU
The Court made the following: ORDER
'■ APHC010410632024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] m WEDNE AY, THE SECOND DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 20987/2024 Between: ...PETITIONER M/s.sri Avanthika - Sai Venkata (j.v), AND >4 ' V-. ...RESPONDENT(S) Superintendent Of Central Tax and Others toun^el for the Rejitioner: I.SSURt.^^ Counsel for the Respondent(S): 1.NAGARAJU NAGURU The Court made the following Order: (per Hon’ble Sh Justice R. Raghunandan Rao) Sri S. Suri Babu, learned counsel appearing for the petitioner submits that the present Writ Petition has become infructuous. Accordingly, this Writ Petition is dismissed as infructuous. There shall 2. be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand dosed. Wl.RAMESH BABU DEPUTY REGISTRAR //// iCER To,
1.One CC to Sri S. Suri Babu, Advocate [OPUC]
2.One CC to Sri Nagaraju Naguru, Advocate [OPUC]^
, HIGH COURT DATED:02/04/2025 ORDER WP.No.20987 of 2024 DISMISSING THE W.P. AS INFRUCUTOUS WITHOUT COSTS
