M/S. Srivalli Shipping And Transport Private Limited vs. The Additional Commissioner Of Central Tax

order quashing the proceedings of the 1 Respondent in the demand order passed vide Order No. ZD3705240013550 dated 02.05.2024 (Annexure P-1) after the period of limitation specified under Section 73 of the GST Act, 2017 as being without juri iction, arbitrary, unconstitutional, unreasonable, and in violation of the principles of natural justice. C. The Hon’ble Court may be pleased to issue a writ of mandamus or any other writ, direction, or order quashing the proceedings of the 1®* Respondent in the demand order passed vide Order No. ZD3705240013550 dated 02.05.2024 (Annexure P-1), denying the ITC of IGST Rs. 3,21,147/-, CGST Rs. 50,96,695/-, and SGST Rs. 50,96,695/- on the ground of violation of Section 16(4) of the GST Act, 2017, as the Parliament, vide Section 118 of the Finance (No.2) Act, 2024, has extended the time limit for claiming the Input Tax Credit for the subject period FY 2019-20 under Section 16 of the GST Act, 2017. St 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 proceedings of the 1 Respondent in demand order passed vide Order No. ZD3705240013550 dated 02.05.2024 (Annexure P-1) in the interest of justice. St Counsel for the Petitioner : SRI ANIL KUMAR BEZAWADA Counsel for the Respondent Nos.1 & 2 : Ms. SANTI CHANDRA, Jr. Standing Counsel for CBIC Counsel for the Respondent No.3 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4 ; GP FOR COMMERCIAL TAX The Court made the following: ORDER

Bench Sr.No:-106 [3446] APHC0103730«2024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATi WRIT PETITION NO: 18882 of 2024 ...Petitioner M/s. Srivalli Shipping And Transport Private Limited Vs. ...Respondent(s) The Additional Commissioner Of Central Tax and Others Mr.Anil Kumar Bezawada Advocate for Petitioner; GP for Commercial Tax, Ms. Santhi Chandra (Jr, Standing Counsel for CBIC) Advocatefor Respondent: CORAM :THE CHIEF JUSTICE DHiRAJ SINGH THAKUR SRi JUSTICE R RAGHUNANDAN RAO DATE : 9*^^ 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 any cause survives, it is open to the petitioner to approach this Court again. No costs.

<*4 HCJ a RRR, J W.P. No: 18882 of 2024 Pending miscelianeous applications, if any, shall stand closed. k.j.RAJA' babu ASS1STANT£EGISTRA^ SECTION OFFICER //// To 1. The Additional Commissioner of Central Tax, O/o. the Principal Commissioner of Central Tax, Visakhapatnam Central GST Commissionerate, GST Bhavan, Port area, Visakhapatnam 530 035. 2. The Assistant Commissioner of Central Tax, Kurupam Market Range, Central Division, D.No. 45-57-21,2"^^ Floor, Sriya Complex, Near Narasimha nagar Rythu bazar, Kailasapuram, NH-5, Visakhapatnam 530 024. 3. The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi.

HIGH COURT DATED:09/01/2025 ORDER WP.No.18882 of 2024 ^ 2 5 APR 2025 ^ . CunemSKiion ^ 9EapKtcv&^ m CO a DISPOSING OF THE W.P. WITHOUT COSTS