M/S. Usha Shipping And Logistics Private Limited vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
order quashing the proceedings of the 1st Respondent in the demand order passed vide Order No. ZD370424023505L dated 25.04.2024 (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 1st Respondent in the demand order passed vide Order No. ZD370424023505L dated 25.04.2024, denying the ITC of IGST Rs. 91,855/-, CGST Rs. 27,98,064/-, and SGST Rs. 27,98,064/- on the ground of violation of Section 16(4) of the GST Act, 2017, as the Parliament, vide Clause 114 of the Finance Bill, 2024, has extended the time limit for claiming the Input Tax Credit for the subject period FY 2018-19 under Section 16 of the GST Act, 2017./' lA NO: 1 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 stay the operation of the proceedings of the 1st Respondent in demand order passed vide Order No. ZD370424023505Ldated 25.04.2024 in the interest of justice./
4 Counsel for the Petitioner: SRI. ANIL KUMAR BEZAWADA Counsel for the Respondent No.1: GP FOR COMMERCIAL TAX Counsel for the Respondent No.2: GP FOR REVENUE Counsel for the Respondent No.3: DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following order:
4^ Bench Sr.No;-100 [3446] IN THE: HIGH COURT OF ANDHRA PRADESH AT AMARAVATl APHC010337872024 WRIT PETITION NO: 17154 of 2024 ...Petitioner M/s. Usha Shipping And Logistics Private Limited Vs. ...Respondent(s) The Assistant Commissioner St and Others ********** Mr.Anil Kumar Bezawada GP for Commercial Tax, Ms. Santhi Chandra (Jr. Standing Counsel for CBIC) Advocate for Petitioner: Advocate(s) for Respondent(s): CORAM :THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE ; 9th 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.
r*“ A' 2 HCJ a RRR, J W.P. No: 17154 of 2024 Pending miscellaneous applications, if any, shall stand closed. / V.SAVITHRI GOWRI ASSISTANT REGISTRAR //// sec™n officer To,
The Assistant Commissioner (ST), Kurupam Marker Circle, Visakhapatnam-I Division, D.No. 13-26-2/5, 3rd floor, ARBN Complex Dandu Bazar, Jagadamba Jn., Visakhapatnam, Pincode- 530002. 2. The Principal Secretary Revenue Department, State of Andhra Pradesh, A.P. Secretariat, Velegapudi.
The Secretary (Revenue), Union of India, Department of Revenue, North Block, New Delhi.
One CC to Sri. Anil Kumar Bezawada Advocate [OPUC]
One CC to Deputy Solicitor General of India [OPUC]
Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT]
Two CCs to GP for Revenue, High Court of Andhra Pradesh. [OUT]
Three CD Copies GSC
HIGH COURT DATED:09/01/2025 ORDER WP.No.17154 of 2024 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.