BharatTaxGST

Sri Yandluri Pullaiah vs. Assistant Commissioner( St)

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WP/16996/2024HC Andhra PradeshGSTCNR APHC01033279202408 January 2025Bench: DHIRAJ SINGH THAKUR,R RAGHUNANDAN RAO5 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI / (Special Original Jurisdiction) THURSDAY, THE NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT HON’BLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR ' AND HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO WRIT PETITION NO: 16996 OF 2024 Between: Sri Yandluri Pullaiah, 40-5-19/3, Tikkile Road, Labbipet Pet, Vijayawada,- 520 010. ...PETITIONER AND Assistant Commissioner( ST), Benz Circle, No II Division, Vijayawada. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur Union of India, rep. by its Secretary, Ministry of Finance, Government of India, 3 Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, rep. by its Commissioner (GST) 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 be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction (a)declare Notification No. 09/2023-Central Tax dated 31.3.2023 and Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4*^ Respondent under Section 168-A of the Central Goods and Services Tax Act, 2017 and GO.Ms.No.221 (Andhra Pradesh) dated 17.5.2023 and G.O.Ms.No.2 (Andhra Pradesh) dated 03.01.2024 issued by f the 2"“' Respondent under Section 168-A of the Andhra Pradesh Goods and Services Tax Act, 2017 extending the limitation for concluding the adjudication of show cause notice issued under Section 73 for the tax period 2018-19 till 30.4.2024 as ultra-vires Section 168-A of the Central Goods and Services Tax Act, 2017 and as ultra-vires Section 168-A of the Telangana Goods and Services Tax Act, 2017 also manifestly arbitrary and violative Article 14 of the Constitution (b)set-aside impugned

Order 29.04.2024 and proceedings in Form GST DRC-07 vide Ref No. ZD3704240276378 dated 29.04.2024 issued by the 1®‘ Respondent for the tax period 2018-19 and as illegal, arbitrary, beyond time, in violation of principles of natural justice for not providing an opportunity for personal hearing and (c)consequently, declare that the Petitioner is entitled to claim input tax credit in a sum of Rs.1,96,780/- claimed in Form GSTR-3B filed for the months of February 2019 and March, 2019, filed on 30.12.2019. 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 grant stay of all further proceedings pursuant to the impugned proceedings in Form GST DRC-07 ZD3704240276378 dated 29.04.2024 issued by the 1®* Respondent for the tax period 2018-19 pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. vide Ref No. Counsel for the Petitioner : SRI SRINIVASA RAO KUDUPUDI ^ Counsel for the Respondent Nos.1 & 2 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4 :Ms. SANTHI CHANDRA (Jr. Standing Counsel for CBIC) The Court made the following: ORDER

APHC010332792024 Bench Sr.No:-99 [3446] IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 16996 of 2024 ...Petitioner Sri Yandluri Pullaiah Vs. ...Respondent(s) Assistant Commissioner St and Others ********** Advocate for Petitioner; Mr.Srinivasa Rao Kudupudi GP for Commercial Tax, Ms. Santhi Chandra (Jr. Standing Counsel for CBIC) 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 Ciroular No.237/31/2024-GST subject to the fulfillment of the conditions and the procedure prescribed therein. Be that as it may, vi/e 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 approaoh this Court again. No costs.

2 HCJ a RRR, J W.P. No: 16996 of 2024 Pending miscellaneous applications, if any, shall stand closed. 1 //// K J RAJA BABU ASSISTANT^ fiEGlpTRAR N^OFFICER To. S VijlySa ST) Benz Circle, No II Division, . Government of Marg, New Delhi-110

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One CC to Sri Srinivasa Rao Kudupudi ^ Commercial Tax

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One CC to Sri P. Ponna Rao, f

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One CC to Ms. Santhi Chandra, 9- Three C.D. Copies. .Advocate [OPUC] High Court of Andhra Pradesh. Deputy Solicitor General of India [OPUC] . Jr. Standing Counsel for CBIC (OPUC) Cnr

high court DATED;09/01/2025 ORDER WP.No.16996 of 2024 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.