Shree Vijaya Krishna Enterprises vs. Assistant Commissioner - Andhra Pradesh High Court, 08 January 2025

Cause title — parties, addresses and appearances

'tV \V. IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE ' X PRESENT HON’BLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND HON’BLE SRI JUSTICE R RAGHUNANDAN RAO-^^ WRIT PETITION NO: 16371 OF 2024 Between: M/s. Shree Vijaya Krishna Enterprises, (Kelly Light Foam Industries) rep. by its Proprietor, Mr.Tadepalli Mallikarjuna Rao, #11-240, Shed No.5, Plot No.21, Navuluru Road, Yerrabalem, Guntur - 522 503. ...PETITIONER AND 1. Assistant Commissioner, Mangalagiri Circle, Guntur. - ’ 2. State of Andhra Pr^^sh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District. 3. Union of India, rep. by its Secretary, Ministry of Finance, Government of India, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 4. Central Board of Indirect Taxes ancT Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi, rep. by its Commissioner (GST). ' ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed 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 othej appropriate writ or order or direction- (a) declare Notification No. 09/2023-Central Tax dated 31.03.2023 and Notification No.56/2023-Central Tax dated 28.12.2023 issued by the 4 Respondent under Section 168-A of the Central r Goods and Services Tax Act, 2017 and G.O.Ms.No.221 (Andhra Pradesh) ' ( ■ dated 17.05^,2023 and G.O.Ms.No.2 (Andhra Pradesh) dated 03.01 "2024 ■ V issued by 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 Constitutidlf^ (b) set-aside impugned

Order 22.04.2024 and proceedings, in Form GST DRC-07 vide Ref No. ZD370424026505I dated 27.04.2024 issued by the 1ST 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.19,91,041/- claimed in Form GSTR-3B filed for the months of December, 2018 and January, 2019 on 26.11.2019 and for the months of February and March, 2019, filed on 27.11.2019. H - ■ 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 grant stay of^ll further proceedings pursuant to the impugned Order 22.04.2024 and proceedings in Form GST DRC-07 vide Ref No. ZD370424026505I dated 27.04,2024 issued by the 1st 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. Counsel for the Petitioner: SRI SRINIVASA RAO KUDUPUDI Counsel for the Respondent Nos. 1 & 2: GP FOR COMMERCIAL TAX

Counsel for the Respondent No.4: MS. SANTHI CHANDRA (JR. SC FOR CBIC) Counsel for the Respondent No.3: SRI PASALA PONNA RAO SOLICITOR GENERAL OF INDIA) The Court made the following; ORDER

Bench Sr.No:-92 [3446] APHC010322472024 !N THE HIGH COURT OF ANDHRA PRADESH AT AAmRAVATI WRIT PETITiON NO: 16371 of 2024 ...Petitioner Shree Vijaya Krishna Enterprises Vs. ...Respondent(s) Assistant Commissioner and Others •k k-kk ‘A * ‘M Vc Mr.Srinivasa Rao Kudupudi GP for Commercial Tax, Ms. Santhi Chandra (Jr. Standing Counsel for CBiC) Advocate for Petitioner; Advocate(s) for Respondeint(s): CORASVS :THE CHIEF JOSTICF.” DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 3th January 2026 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 inay, we dispose of the present Writ Petition holding that the petitioner would be entitied to the benefit of the aforesaid Circular. In case any cause survives, f: ;s open to the petitioner to approach this Court again. No costs.

% HCJ a RRR, J W.P. No: 16371 of 2024 Pending miscenaneous applications, if any, shall stand closed. M PRABHAKAR RAO //// assistant;jregisjrar SECU^fT OFFICER To, V-"

The Assistant Commissioner, Mangalagiri Circle, Guntur.

The Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Velagapudi, Amaravathi, Guntur District.

The Secretary, Union of India, Ministry of Finance, Government of India, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. 4. The Commissioner (GST), Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi.

One CC to Srisrinivasa Rao Kudupudi Advocate [OPUC]

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India, High Court of A.P. [OPUC]

Two CCs to GP fqr Commercial Tax, High Court of Andhra Pradesh. [OUT]

One CC to Ms. Santhi Chandra (Jr. SC for CBIC) Advocate [OPUC

Three CD Copies TF

HIGH COURT DATED:09/01/2025 ORDER WP.No.16371 of 2024 DISPOSING OF THE W.P., WITHOUT COSTS