M/S. Sree Sai Sanjana Fruit Products vs. Superintendent Of Central Tax
Held
The Court held that the petitioner is entitled to the benefit of input tax credit as per Circular No.237/31/2024-GST, subject to fulfilling the prescribed conditions and procedures. The petition was disposed of on this basis.
Facts
The petitioner sought a writ of mandamus to set aside an order by the Additional Commissioner of Central Tax (Appeals) and to direct the Superintendent of Central Tax to consider input tax credit under Section 16(5) of the CGST Act. The petitioner also sought a stay on recovery of penalty and interest.
Key Issues
Whether the petitioner is entitled to input tax credit under Section 16(5) of the CGST Act, and if so, whether the appellate order was justified.
Sections Cited
Section 16(5)
AI-generated summary — verify with the full judgment below
i IN THE HIGH COURT OF ANDHRA PRADESH :: (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF DECEMBER^ TWO THOUSAND AND TWENTY FOUR ^ PRESENT THE HON’BLE SRI JUSTICE R RAGHUNANDAN AMARAVATI RAO AND THE HON’BLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 23136 OF ?n94 Between: M/s. Sree Sai Sanjana Fruit Products Dhanunjaya Naidu Sy.No.734,740 Village, Thavanampalli Mandal Chttoor District - 517131, Andhra Pradesh rep. by its Managing Partner, Sri A. and 741, Main Street Mutharapalli ...PETITIONER AND 1. Superintendent of Central Tax, Chittoor Range-1, COST Range, Chittoor.
Additional Commissioner of Central Tax (Appeals) Road, Guntur.
Union of India D.No.3-30-15, Ring rep. by its Secretary, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001. ...RESPONDENTS Petition under Article 226 of the Constitution of India the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus order or direction setting aside the order of the 2nd praying that in or any other appropriate writ or Respondent in Appeal No.40/2023(T) GST, dated 28.2.2024 for the tax period April 2018 to March
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