Dwarakamai Constructions Private Limited vs. The Assistant Commissioner Of State Tax

order quashing the proceedings of the 1®‘ Respondent in Show Cause Notice issued in Form DRC-Olvide Ref. No. may ZD370124016337N dated 25.01.2024 (Annexure P-1) after the period of limitation specified under Section 73 of the GST Act, 2017 as being without , juri iction, unconstitutional, unreasonable and against the principles of ’ ■.natural justice and contrary to the provisions of the GST Act, 2017 and the rules made thereunder. C. the Hon’ble Court may be pleased to issue a writ of Mandamus or any other writ, direction or order declaring Provisions of Section 16(4) of the CGST Act, 2017 is arbitrary, without juri iction unconstitutional, and as ultra-vires to the provisions of Article 14, 300A and Article 19(l)(g) of the Constitution of India. D. the Hon’ble Court may be pleased to issue a writ of Mandamus or any other writ, direction or order directing that input tax credit can be availed even from the entries in the books of accounts and financiat statements and the availment of credit in the GST return is only a procedural compliance. 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 Show Cause Notice issued in Form DRC-01 vide Ref. No. ZD370124016337N dated 25.01.2024 (Annexure P-1) after the period of limitation specified under Section 73 of the GST Act, 2017, in the interest of justice. Counsel for the Petitioner : SRI ANIL KUMAR BEZAWADA ^ Counsel for the Respondent No.1 : Ms. SANTHI CHANDRA, Jr. Standing Counsel for CBIC Counsel for the Respondent No.2 : GP FOR COMMERCIAL TAX / Counsel for the Respondent No.3 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following: ORDER

APHC010086802024 IN THE HIGH COURT OF ANDHRA PRADESH Bench Sr.No:- AT AMARAVATI 79 [3446] WRIT PETITION NO: 4716 of 2024 ********** Advocate for Petitioner: Advocate(s) for Respondent(s); Mr.Anil Kumar Bezawada GP for Commercial Tax, Ms. Santhi Chandra (Jr. Standing Counsel for CBIC) CORAM ;THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO : 9*^ January 2025 DATE 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 in terms of Circular No.237/31/2024-GST subject to the fulfillment of the conditions and the procedure prescribed therein. & Services Tax Act, 2017 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 any cause survives, it is open to the petitioner to approach this Court again. No costs. case

2 HCJ 6 RRR, J W.p. No: 4716of 2024- closed. Pending miscellaneous applications, if any, shall stand K.J. RAJA BABU ASSISTANT REGISTRAR //// h SECTION OFFICER To, ^ Ananthapur - II Circle, II hioor, PAR Heights, Gooty Road, Ananthapur - 515 001. Pradesh “^AP Department, State of Andhra i^raaesh, A.P. Secretariat, Velagapudi, Amaravati SSrth °®P®rtment of Revenue.

high court DATED.09/01/2025 ORDER WP.No.4716 of 2024 ,^*®P0S/NG OF THE W P WITHOUT COSTS