BharatTaxGST

M/S. Parthu Enterprises vs. Assistant Commissioner (St)

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WP/16935/2024HC Andhra PradeshGSTCNR APHC01033277202408 January 2025Bench: DHIRAJ SINGH THAKUR,R RAGHUNANDAN RAO5 pages

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Cause title — parties, addresses and appearances
\ 6^ IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY.THE NINTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE THE CHIEF JUSTICE SRI DHIRAJ SINGH THAKUR AND HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO WRIT PETITION NO: 16935 OF 2024 Between: M/s. Parthu Enterprises, rep. by its Proprietrix, Smt. T. Siva Swapna, 23-1- 14, 1®‘ Floor, Shop No.5, BRTS Road Satyanarayanapuram, Vijayawada, - 520 oil ...PETITIONER AND 1. Assistant Commissioner (ST), Gandhinagar Circle, Vijayawada. 2. State of Andhra Pradesh, 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 and 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 praying that in the circumstances stated in the affidavit filed therewith, the High Court 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 may issjjed by the 4th Respondent under Section 168-A of the Central Goods / and .Services Tax Act, 2017 and G.O.Ms.No.221 (Andhra Pradesh) dated /f7.5^02:3 and G.O.Ms.No.2 (Andhra Pradesh) dated 03.01.2024 issued by ' I I ’ Respondent under Section 168-A of the Andhra Pradesh Goods arid 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 27.04.2024 and proceedings in Form GST DRC-07 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 inpdt tax credit in a sum of Rs. 1,36,800/- claimed in Form GSTR-3B filed for the months of January to March 2019 filed on 2.7.2020. 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 all further proceedings pursuant to the proceedings in Form GST DRC-07 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.3: DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent No.4: SRI JOSYULA BHASKARA RAO, SC FOR CBIC The Court made the following; ORDER

APHC010332772024 Bench Sr.No:-97 [3446] m THE HIGH COURT OF ANDHRA PRADESH AT AMARAVAT1 WRIT PETITIIOhl NO: 18S35 of 2024 M/s. Parthu Enterprises, ...Petitioner Vs. Assistant Commissioner St and Others ...Respondent(s) Advocate for Petitioner: Mr.Srinivasa Rao Kudupudi Josyula Bhaskara Rao (sr. Standing Counsel for CBIC), GP For Commercial Tax Advocate(s) for Respondent(s): CORAM ::THE: CHiEF JUSTICE DHIRAJ SINGH THAKUR SRi JUSTICE R RAGHONANDAN RAO DATE : 9th .Janiuary 2025 PC: Learned counsel for the respondents does not deny the fact that the petitioner is entitled to the benefii 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 petitionerwould be entitled to the benefit of the aforesaid Circular. In case any cause survives, it ils open to the petitioner to approach this Court again. No costs.

HCJ a RRR, J W.P. No: 16935 Of 2024 Pending miscelSaneous applications, if any, shall stand closed. f M. SRINIVAS ASSISTANT REGISTRAR //// OFFICER SE To, Assistant Commissioner (ST), Gandhinagar Circle, Vijayawada. The Principal Secretary to Government, Revenue (CT-II) Department, State of Andhra Pradesh, Secretariat, Velagapudi, Amaravathi, Guntur District. The Secretary, Ministry of Finance, Union of India, Government of India, 3’’'^ Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. The Commissioner (GST), Central Board of Indirect Taxes and Customs, GST Policy Wing, Government of India, Ministry of Finance, New Delhi. One CC to Sri Srinivasa Rao Kudupudi, Advocate [OPUC] One CC to Sri Josyula Bhaskara Rao, SC for CBIC[OPUC] One CC to the Deputy Solicitor General of India, High Court of A.P.[OPUC] Two CCs to GP for Commercial Tax, High Court of Andhra Pradesh. [OUT] Three CD Copies. 1. 2. 3. 4. 5. 6. 7. 8. 9. ssb

0! \ HIGH COURT DATED:09/01/2025 ORDER WP.No.16935 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.