BharatTaxGST

Zam Zam Traders vs. The Union Of INDIA

Original PDF →
WP/10263/2024HC Andhra PradeshGSTCNR APHC01004319202422 January 2025Bench: DHIRAJ SINGH THAKUR,R RAGHUNANDAN RAO5 pages
For Petitioner: SRI. M V J K KUMARFor Respondent: SRI Y V ANIL KUMAR (Central, Government Counsel)

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE TWENTY THIRD DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE SRI JUSTICE DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE AND HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NO: 10263 OF 2024 Between: M/s Zam Zam Traders, 4-2-56M, Naneppa Nagar, Hindupur, Ananthapur, Andhra Pradesh - 515201. Rep. by its proprietor, Sri Shaik Yusaf, S/o S Khaja Sab, Aged about 49Years. ...Petitioner AND The Union of India, Ministry of Finance, Rep. by its Secretary, 4th Floor, 'A wing, ShastriBhavan, New Delhi- 110 001. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. The Assistant Commissioner of Central Taxes, Ananthapur COST Division, 1 st Floor, GST Bhavan, D.no.28-999, Beside Montessori School, Sangamesh Nagar, Ananthapur, Andhra Pradesh - 515 005. The Additional Commissioner (GST)-Appeal, O/o. The Commissioner of Central Tax and Customs (Appeals), D.no.3-30-15, Ring Road, Guntur, Andhra Pradesh - 522006. 1. 2. 3. 4. ...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 bo pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring Section 16(4) as unconstitutional and as it violates the rights of the dealers and the traders and violates Articles 14, 19(1)(g), 21 and 300-A and is also violative of the Circular no. 124/43/2019-GST dated 18-11-2019 and Notification No's 06/2020-CT dated 03-02-2020, 15/2020-CT dated 23-03-2020, 41/2020-CT dated 05- 05-2020, 69/2020-CT dated 30.09-2020, 80/2020-CT dated 28-10-2020, 95/2020-CT dated 30-12-2020 and 4/2021-CT dated 28-02-2021 and contrary to the Principles of Natural Justice and consequently to set aside the orders passed by the 3rd respondent vide order No. ZD3710220070361 dated 13-05-2022 and 4th respondent vide appeal No. 04-2023(T) GST dated31-07-2023 and to direct the Assistant Commissioner (CT) and the Additional Commissioner (CT)(CGST) to grant the ITC claimed by the Petitioner. lA NO: 2 OF 2024 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 grant stay of collection of the balance amount of Rs.28,34,840/- till the disposal of the Writ Petition. Counsel for the Petitioner: SRI. M V J K KUMAR Counsel for the Respondent No.1: SRI Y V ANIL KUMAR (Central Government Counsel) Counsel for the Respondent No.2: GP FOR COMMERCIAL TAX Counsel for the Respondent Nos. 3&4: SRI JOSYULA BHASKARA RAO SC FOR CBIC

The Court made the following order:

<■ Bench Sr.No:-55 [3446] IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI APHC010043192024 WRIT PETITION NO: 10263 of 2024 ...Petitioner Zam Zam Traders Vs. ...Respondents The Union of India and others ********** Mr. M. V. J. K. Kumar Advocate for Petitioner Mr. Josyula Bhaskara Rao (Sr. Standing Counsel for CBIC) Advocates for Respondents CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 23rd January 2025 PC : Learned counsel for the respondents does not deny the fact that the petitioner is entitled to the benefit of input tax credit under the Central Goods & Services Tax Act, 2017, in terms of Circular No.237/31/2024-GST subject to the fulfillment of the conditions and the procedure prescribed therein. Be that as it may, we dispose of the present Writ Petition holding that the petitioner would be entitled to the benefit of the aforesaid Circular. In case

2 HCJ & RRRJ W.P.No.10263 of 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. A VENUGOPALA RAO ASSISTANT REGISTRAR //// OFFICER S To, of India, Ministry of Finance, 4th Floor, 'A' wing

1.

The Secretary, Union Shastri Bhavan, New Delhi- 110 001. Principal Secretary, Revenue (CT) Department, State of Andhra Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. Assistant Commissioner of Central Taxes, Ananthapur COST , 1st Floor, GST Bhavan, D.no.28-999, Beside Montessori Sangamesh Nagar, Ananthapur, Andhra Pradesh - 515 005. Commissioner (GST)-Appeal, O/o. The Commissioner of Central Tax and Customs (Appeals), D.no.3-30-15, Ring Road, Guntur, Andhra Pradesh - 522006. 5. One CC to Sri. M V J K Kumar Advocate [OPUC]

6.

One CC to Sri. Y V Anil Kumar (central government counsel) [OPUC]

7.

One CC to Sri. Josyula Bhaskara Rao SC for CBIC [OPUC] GP for Commercial Tax, High Court Of Andhra Pradesh.

2.

The Pradesh,

3.

The Division School,

4.

The Additional

8.

TwoCCsto [OUT]

9.

Three CD Copies

i _ HIGH COURT DATED:23/01/2025 \ ORDER WP.No.10263 of 2024 21 APR 2025 ^ . Current Section . 'NfI&l*ATC*^Sse* DISPOSING OF 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.