BharatTaxGST

Akr Coastal Jv vs. The Deputy Assistant Commissioner

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WP/35094/2025HC Andhra PradeshGSTCNR APHC01068153202507 January 2026Bench: RAVI NATH TILHARI,MAHESWARA RAO KUNCHEAM5 pages
For Petitioner: G NARENDRA CHETTYFor Respondent: GP FOR REVENUE Counsel for, the Respondents:GP FOR IRRI AND CAD Counsel for the, Respondents:GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
APHC010681532025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THURSDAY,THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 35094 OF 2025 Between: 1. AKR COASTAL JV, Package No. 4, Kanpur Canal, Near Sangam, Sangam, Sri Potti Sriramulu District, Nellore, Andhra Pradesh - 524308, Rep. by its Managing Director, Mr. Krishna Reddy Alluri. ...Petitioner AND 1. THE DEPUTY ASSISTANT COMMISSIONER, Nellore-I Circle, Nellore Division, D.No 15-505/2, 2nd Floor, C.T. Complex, R.R. Street, Nellore, SPSR Nellore District, Andhra Pradesh. 2. 2. The Deputy Assistant Commissioner STII, Kavali Circle, Nellore Division, D. No 11-22-4B, Ramamurthy Peta, Kavali, Sri Potti Sriramulu Nellore District, Andhra Pradesh - 524201. 3. 3. The Assistant Commissioner STII, Kavali Circle, Nellore Division, D. No 11-22-4B, Ramamurthy Peta, Kavali, Sri Potti Sriramulu Nellore District, Andhra Pradesh - 524201. 4. 2 4. The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Revenue (CT) Department, A.P. Secretariat, Velagapudi, Guntur District, Andhra Pradesh. 5. The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 6. 6. The Executive Engineer, Irrigation Department, Nellore Central Division, Nellore, SPSR Nellore District, Andhra Pradesh - 524002. ...Respondents Counsel for the Petitioner: G NARENDRA CHETTY Counsel for the Respondents: GP FOR REVENUE Counsel for the Respondents:GP FOR IRRI AND CAD Counsel for the Respondents:GP FOR COMMERCIAL TAX

The Court made the following order:

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THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM

WRIT PETITION NO: 35094/2025 ORDER: (per Hon’ble Sri Justice Ravi Nath Tilhari)

The petitioner has challenged the order dated 28.03.2024, under which the tax liability under Section 73 of the APGST/CGST Act (in short, ‘the Act’) for the financial year 2018-19 has been imposed.

2.

Learned counsel for the petitioner submits that in view of the amendment under Section 16 of the Act by inserting sub-section (5), the petitioner became entitled to claim the input tax inasmuch as the return was filed before the due date. However, in terms of the Notification issued by the Central Government dated 08.04.2024, the application for claiming benefit under the amended provision was required to be filed within a period of six months from the date of Notification. He submits that the order had been passed prior to the Notification and the application could not be filed within the specified period of six months under the Notification. Thereof, the petitioner is required to challenge the Notification and he intends to do so.

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3.

Learned counsel further submits that in W.P.No.35938 of 2025, the petitioner therein had challenged the said Notification.

4.

Learned counsel for the petitioner prays to withdraw the Writ Petition with liberty to file fresh Writ Petition, also challenging the Notification.

5.

Learned counsel appearing for the respondents has no objection to the aforesaid prayer.

6.

Accordingly, recording the aforesaid, the Writ Petition is dismissed as withdrawn with the liberty as prayed. There shall be no order as to costs.

As a sequel, interlocutory applications pending if any, shall stand closed. _____________________ RAVI NATH TILHARI, J

______________________________ MAHESWARA RAO KUNCHEAM, J Date: 08.01.2026 Pab

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THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI THE HONOURABLE SRI JUSTICE SRI JUSTICE MAHESWARA RAO KUNCHEAM

WRIT PETITION NO: 35094/2025 DATE: 08.01.2026

Pab

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.