M/S. Aps Hydro PVT. LTD. vs. Deputy Commissioner
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Cause title — parties, addresses and appearances
order or direction, particularly one in the nature of Writ of Mandamus may more a) declaring the amended provision of Section 16(4) of the COST Act, being a beneficial piece of legislation, applicable with retrospective effect b) consequently quash and set aside Show Cause Notice dated 27.05.2023 and the adjudication order (e-signed date Nil) bearing No. GEXCOM / ADJIN / GST / 556 / 2023 - CGST - DIV - KDP - COMMRTE/TIRUPATI, as arbitrary and illegal
c) declaring the Show Cause Notice dated 27.05.2023 and the adjudication order bearing No. GEXCOM/ADJIN/GST/556/2023- CGST- DIV-KDP-COMMRTE/TIRUPATI, passed without considering the reply, by which the amount of Rs. 2,49,42,588/- was confirmed, as arbitrary and illegal. lA NO: 1 OF 2024 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 operation of the impugned order (e-signed date Nil) bearing No.SCN F.No. GEXCOM/ADJIN/GST/556/2023-CGST-DIV- KDP- COMMRTE/TIRUPATI, including any recovery proceeding in pursuance to the aforesaid order, pending the present Writ Petition. Counsel for the Petitioner : SRI G. RAMA MANOJA Counsel for the Respondents : Mrs. KAVYA MUPPIDI The Court made the following: ORDER
APHC010123812024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 6457 of 2024 Bench Sr. No:-54 [3446] M/s. APS Hydro Pvt. Ltd., ■Petitioner Vs. Deputy Commissioner and another • ■■Respondents ****-kicic*** Advocate for Petitioner Advocates for Respondents Mrs. G. Rama Manoja Mrs. Kavya Muppidi CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 23rd January 2025 PC : Learned counsel for the petitioner is entitled to the benefit of i & Services Tax Act, 2017, i the fulfillment of the conditions respondents does not deny the fact that the Input tax credit under the Central Goods in terms of Circular No.237/31/2024-GST subject and the procedure prescribed therein. to Be that as it the petitioner would be entitled may, we dispose of the present Writ Petition holding that to the benefit of the aforesaid Circular. In case
2 Ha & RRRJ W.P.No.6457of 2024 any cause survives, it is open to the petitioner to approach this Court again. No order as to costs. Consequently, pending miscellaneous applications, if any, shall stand closed. M PRABHAKAR RAO ASSISTANT R SECTIO REGISTRAR NOTFICER //// To I Rajiv Park, Rajiv Marg, Kadapa. Nnrth Union Of India North Block, New Delhi.
One CC to Sri G. Rama Manoja, Advocate
One CC to Mrs. Kavya Muppidi, Advocate [OPUC]
Three C.D. Copies. of III Floor, LKR Towers, Beside Department of Revenue [OPUC] Cnr
HIGH COURT DATED:23/01/2025 ORDER WP.No.6457 of 2024 f 07 MAY 2025 f ^ . Current Secuon . a DISPOSING OF 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.