BharatTaxGST

M/S. Padmavathi Enterprises vs. Superintendent Of Central Tax

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WP/2555/2023HC Andhra PradeshGSTCNR APHC01003704202318 March 2025Bench: R RAGHUNANDAN RAO,K MANMADHA RAO6 pages
For Respondent: SRI B V S CHALAPATI RAO

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE DR JUSTICE K MANMADHA RAO/ WRIT PETITION NO: 2555 OF 2023 y Between: M/s. Padmavathi Enterprises, Represented by its proprietrix-Smt. Vennapusa Naga Deepthi, Survey No.115/8b, Room No.2, Sundendranath Godowns, Rachanapalli Village, Ananthapuram, Ananthapuram District, Andhra Pradesh, PIN 515 004. ...PETITIONER AND Superintendent of Central Tax, Ananthpur COST Range I, 2nd Floor, GST Bhavan, Door No- 28-999, Beside Montessori School, Sangamesh Nagar, Ananthapur, A.P, PIN- 515 004. Joint Commissioner of Central Tax (GST Appeals), Guntur, Office of the Commissioner of Central Tax and Customs (Appeals), D.No. 3-30-15, Ring Road, Guntur, A.P., PIN - 522 006. Union of India, Represented by its Secretary, Ministry of Finance,4th floor,A-Wing,Shastri Bhawan, New Delhi- 110001 1. 2. 3. ...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 an appropriate writ, order or direction, more in the nature t - :^r # Vrit of Mandamus, setting aside the impugned common order - in-appeal • No- TTD-GST-OOO-APP-045-22-23 dated 13-10-2022 and the order-in-original « No-12/2021 dated 05-08-2021. lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay the collection of the tax amounts demanded of Rs. 12,88,930 and the interest liabilities and also the penalty liabilities of Rs. 10,000 + Rs. 60,125 + Rs. 60,125 vide said orders-in-original No;-12/2021 dated 05-.08-2021 inasmuch as the Petitioner had already paid the taxes in issue to his suppliers for the onward payment of the same to the Government of A.P, and the Central Act, etc., which does not mandate the collection of the taxes on the same transaction both in the hands of the sellers (suppliers) and the buyers (recipients) and also because of the above detailed reasons (the demands have no legs to stand). Counsel for the PetitionerSRI J.N VENKATA SURESH KUMAR Counsel for the Respondents No.1,2:SRI B V S CHALAPATI RAO Counsel for the Respondent No.3: SRI P PONNA RAO (SC FOR CENTRAL GOVERNMENT) /

The Court made the following: ORDER

APHC010037042023 k- n ! : IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3525] WEDNE AY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 2555/2023 Between: M/s. Padmavathi Enterprises ...PETITIONER AND Superintendent Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner:

1.

J.N VENKATA SURESH KUMAR Counsel for the Respondent(S):

1.

B V S CHALAPATI RAO The Court made the following Order: The petitioner, was assessed to tax, under the Central Goods and Service Tax Act, 2017 [for short “the COST 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 05.08.2021. During the pendency of the assessment, the petitioner sought to take credit available under the credit ledger. However, this request of the petitioner was rejected by the 1®‘ respondent on the ground that the credit was 2 sought, on 31.10.2019, which was 11 days beyond to maximum time available under Section 16(4) of the COST Act, namely 20.10.2019. 2. The petitioner being aggrieved by the said order-in-original No. 12 of 2021, dated 05.08.2021, issued by the 1®* respondent, had filed an appeal before the 2"^^ respondent, vide Appeal No.48 of 2021(T)GST. This appeal came to be dismissed, on 13.10.2022, on the ground that the petitioner could not have availed of input tax credit beyond 20.10.2019. 3. Aggrieved by the said order of assessment as well as the order of appeal, the petitioner has approached this Court by way of the present Writ Petition.

4.

Sri J.N. Venkata Suresh Kumar, learned counsel for the petitioner would relies upon the amended provision of Section 16 wherein sub-section (5) was inserted by a Finance Act, 2024, with effect from 27.09.2024. The relevant provision of Section 16(5) of the COST Act reads as follows:- Section-16(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021. ” By virtue of this provision, and by virtue of the non-obstante clause available in this provision, the petitioner would be entitled to avail the credit, which was rejected by the respondents 1 & 2, as the credit that is sought to be availed relates to the Financial Years- 2017-2018, 2018-2019, 2019-2020 & 2020-2021. Apart from this, the petitioner sought to avail the credit, on 31.10.2019, which is within the time of 30.11.2021. 5. 'h 3 // In that view of the matter, this Writ Petition is allowed setting aside the order of the appeal, dated 13.10.2022 as well as the order of assessment, dated 05.08.2021 and the matter is remanded back to the 1 respondent to pass fresh assessment order keeping in view the provision of Section 16(5) of the CGST Act. There shall be no order as to costs.

6.

St As a sequel, pending miscellaneous petitions, if any, shall stand closed. J SAROJA ASSISTANT R^ISTRAR SECTION OFFICER //// To,

1.

Superintendent of Central Tax, Ananthpur CGST Range I, 2nd Floor, GST Bhavan, Door No- 28-999, Beside Montessori School, Sangamesh Nagar,, Ananthapur, A.P, PIN- 515 004. 2. Joint Commissioner of Central Tax (GST Appeals), Guntur, Office of the Commissioner of Central Tax and Customs (Appeals), D.No. 3-30-15, Ring Road, Guntur, A.P., PIN - 522 006. 3. Union of India, Represented by its Secretary, Ministry of Finance,4th floor,A-Wing,Shastri Bhawan, New Delhi- 110001 4 One CC to SRI. J.N VENKATA SURESH KUMAR, Advocate [OPUC] ^ 5 One CC to SRI. B V S CHALAPATI RAO, Advocate [OPUC] ^ 0 One CC to SRI. P. PONNA RAO, Advocate (SC FOR CENTRAL^''" GOVERNMENT) [OPUC] 7 Three C.D.Copies nm

li HIGH COURT DATED: 19/03/2025 I 18 JUL 2025 ORDER WP.No.2555 of 2023 m <%> ALLOWING 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.