M/S. Mangal Energy And Power PVT. LTD. vs. The Assistant Commissioner(St)

Order in Form direction ZD3703240251170 Dt. 28-03-2024 (Ex. P-1), for the period from April 2018 to March 2019 SGST, CGST and IGST Act, 2017, as illegal, arbitrary, without of Section 5 of the Central passed by the Respondent No. 1, under the Juri iction and contrary to the provisions 2017 read with the Circular Goods and Services Tax Act NO.31/05/2018-GST dt.09-02-2018, as illegal, arbitrary, barred by against the principles of natural justice, Articles 14, 19(1)(g), 21, 265 and 300-A of limitation, unjust, improper unfound and violate the the Constitution of India and in-operative in law. CCST’s Ref No. File No. REV03 - 12039(3 State Order in B. To declare that the CCW/GST/74/2015, dt. 29-11-2019 in 1)/89/2019-GST SEC-CCT (Ex. P-3) is contrary to the Section 5 of the CGST Act, discriminatory between the equal assesses, hence. ultra-virus to Article 14 of the Constitution of India, extended till 30th November for filing of C. To declare that the time Return U/s 39 vide Finance Act 2022 is an amendment to procedural provisions, hence applicable retrospectively including for the year 2018-19, and the Notification Nos. 9/2023-CT, dt.31-03-2023 and D. To declare that 56/2023-CT, dt. 28-12-2023 issued by the Respondent No.-3 is beyond the powers empowered U/s 168A of the Act, consequently Form GST DRC-07 in A.O. No E. To quash the Order in ZD3703240251170 Dt. 28.03.2024 and the summary of the Order in Form GST DRC-07, dt. 28-03-2024 passed by the Respondent No. 1 (Ex. P-1 Colly), as illegal and unenforceable, and/or F. To pass any other relief/reliefs which this Hon’ble Court may deem fit and proper in the facts and circumstances of the present case to afford complete justice to the Petitioner along with cost of the Petition/proceedings lA NO: 1 OF ?n7d Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed i Court may be pleased to - - in support of the petition, the High grant stay of all further proceedings the Order in Form GST DRC-07 i 28.03.2024 and the pursuant to in A.O. No.: ZD3703240251170 onoarp n . summary of the Order in Form GST DRC-07, dt.28-03- X. -1 Colly), for the tax period from April 2018 to March Dt. 2019, passed by the Respondent No. 1, pending disposal of the Writ Petition. Counsel for the Petitioner: Counsel for the Respondents Counsel for the Respondent 3: Counsel for the Respondent 5: The Court made the following: ORDER Sri A Sarveswar Rao 1, 2 & 4: GP for Commercial Tax Sri Santhi Chandra (SC for CBI Taxes ) GP for Central Government

% APHC010345612024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] FRIDAY, THE THIRTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 18380/2024 Between: M/s. Mangal Energy And Power Pvt. Ltd., AND The Assistant Commissionerst and Others Counsel for the Petitioner: 1.ASARVESWAR RAO Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX The Court made the following Order: (perHon’ble sn justice R. Raghunandan Raoj The petitioner claimed the input tax credit by way of filing Form GSTR-3B for the month of March, 2019. This form was filed on 01.11.2019. Initially no objection was raised against late filing of this form. Subsequently, the 1"‘ respondent issued a notice dated 03.08.2023 disallowing the input tax credit for the said month on the ground that amended Section 16(4) of the Central Goods and.Service Tax Act, 2017 [for short “the CGST Act”] required ...PETITIONER ...RESPONDENT(S)

1- the said form to be filed on or before end of September of the following financial year, whereas the form was filed in the November. 7 / The respondent, after receiving objections filed by the petitioner had passed an order of assessment under Section 73 of the Andhra

HIGH COURT DATED: 30/08/2024 ORDER WP.No.18380 of 2024 ALLOWING WP WITHOUT COSTS