M/S Vasavi Agencies vs. The Assistant Commissioner - 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.
Facts
The petitioner sought a writ of mandamus challenging the denial of rectification of grievances on the GST portal and the passing of orders without proper procedure. The petitioner also challenged retrospective amendments to rules and restrictions on input tax credit.
Key Issues
Whether the petitioner is entitled to input tax credit under the GST Act and relevant circulars, and whether the procedural actions of the respondent were arbitrary and illegal.
Sections Cited
Section 73, Section 160(2), Section 161, Section 20, Section 16(4), Section 59, Section 122(2)(a), Section 164, Section 16(2)
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) THURSDAY, THE FIFTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT HON’BLE SRI JUSTICE DHIRAJ SINGH THAKUR, THE CHIEF JUSTICE AND HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO WRIT PETITION NO: 12984 OF 2024 Between: M/s. Vasavi Agencies, Represented by its Partner Sateesh Gupta Satrasala 10/192, Mundi Bazar, Guntakal - 515801. ...PETITIONER AND 1. The Assistant Commissioner - Central Tax, Anantapur Division, Anantapur.
The Union of India, Through the Secretary, Ministry of Finance, North Block, New Delhi-110001. 3. The State of Andhra Pradesh, Represented by its Principal Secretary, (Revenue CT), Secretariat, Velagapudi, Amaravati. ...RESPONDENTS Petition under Article 226 of the Constitution of India 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 other appropriate writ or Order or Direction declaring a) The action of the Respondent-1 in denial of the Rectification of Application or denial of the Grievances with GST Common Portal and passing such Order or Orders for without serving such e-SCN 1EYL020409234
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