M/S. Jayaraj Agencies vs. The Union Of INDIA
Held
The Court held that the petitioner is entitled to the benefit of input tax credit as per Circular No.237/31/2024-GST. The petitioner can approach the court again if any cause survives.
Facts
The petitioner, M/s. Jayaraj Agencies, sought input tax credit under the CGST Act. The respondents did not deny the petitioner's entitlement to this benefit, subject to conditions and procedures.
Key Issues
The primary issue was the eligibility of the petitioner for input tax credit and the applicability of Section 16(4) of the CGST Act. The court considered the impact of a relevant circular.
Sections Cited
Section 16(4), Section 16(2)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAV (Special Original Jurisdiction) r- THURSDAY ,THE FIFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HONOURABLE THE CHIEF JUSTICE AND THE HONOURABLE SRI JUSTICE R RAGHUNANDAN WRIT PETITION MO; np ■)n’>A A A 1] > fhj o SRI DHIRAJ SINGH THAKUR RAO Between: M/s. Jayaraj Agencies, 15/274, Main Road, Kamalapuram, YSR District Andhra Pradesh - 516289, Rep. by its Partner, C. Venkata Subba Raja. ’ ...PETITIONER AND 1. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001
The State of An(dhra Pradesh, ^ Government, Revenue (CT) Department Velagapudi, Guntur District, Andhra Pradesh
The Superintendent of Central Tax, No. 1/2553-1, IV Floor, LKR Towers Kadapa, YSR Kadapa District 516004 Rep. by the Secretary to the , A.P. Secretariat Buildings, Central GST Range, Kadapa, D. , Rajiv Marg Road, APHB Colony, I Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that he crcumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate Writ, Order particularly in the nature of MANDAMUS- i. in may more Declar
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