M/S. Beekay Steel Industries LTD. vs. The Union Of INDIA

WP/21903/2021HC Andhra PradeshGSTCNR APHC01036014202111 November 2021Bench: PRASHANT KUMAR MISHRA,M.SATYANARAYANA MURTHY3 pages

For Respondent: Mr. N. Harinath, A.S.G

AI SummaryDismissed

Held

The Court noted that the petitioner's ITC had been de-blocked. Therefore, the cause of action for the writ petition no longer survived.

Facts

The petitioner's Input Tax Credit (ITC) was blocked for over a year. The petitioner sought to strike down Rule 86A of the CGST/APGST Rules or declare the blocking of ITC illegal and arbitrary.

Key Issues

Whether Rule 86A of the CGST/APGST Rules is ultra vires and whether the blocking of ITC was illegal and arbitrary.

Sections Cited

Rule 86A, Section 16, Section 17, Section 49, Section 49A

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH: AMARAVATI HON’BLE Mr. JUSTICE PRASHANT KUMAR MISHRA, CHIEF JUSTICE & HON’BLE MR. JUSTICE M. SATYANARAYANA MURTHY WRIT PETITION No.21903 of 2021 (Proceedings through physical mode) M/s. Beekay Steel Industries Ltd., rep. by its Asst. General Manager (Admin. & H.R.) Mr. D. Venkateswara Rao, Plot No.43-A/2, E-Block, Autonagar, Visakhapatnam-530012 ... Petitioner Versus The Union of India, rep. by its Secretary, Ministry of Finance, North Block, New Delhi – 110 001, and others … Respondents Counsel for the petitioner : Mr. A. Sarveswar Row Counsel for respondent Nos.1 : Mr. N. Harinath, A.S.G. Counsel for respondent No.2 : Mr. Y. N. Vivekananda, G.P. Counsel for respondent Nos.3 to 6 : Mr. Suresh Kumar Routhu, S.C.

Dt: 12.11.2021

(Prashant Kumar Mishra, CJ)

Alleging that the Input Tax Credit admissible to the petitioner was blocked on 28.01.2020 and is continuing for more than one year, the present writ petition has been preferred for the following reliefs:

“A. issue a Writ of Certiorari or such other Writ Order or direc

The judgment continues below.

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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.