M/S. Ramu Hanumanthu vs. The Joint Commissioner (St)
Held
The Court, upon hearing the learned counsel for the petitioner and the respondents, noted the petitioner's submission regarding the recent amendment to Section 16(5) and 16(6) of the CGST Act, 2017, and Circular No. 237/31/2024-GST dated 15.10.2024. The petitioner sought to withdraw the writ petition with liberty to approach the appropriate authority or appellate authority, requesting that the limitation not be a bar to their claim. The Special Government Pleader for State Tax had no objection to this prayer. Consequently, the Court dismissed the writ petition as withdrawn with the liberty prayed for. The Court explicitly stated that it was not expressing any view on the entitlement of the petitioner. It further directed that if the petitioner avails the appropriate remedy within 15 days of receiving a copy of the order, their claim shall not be dismissed on the ground of delay by the appropriate/appellate authority. Interlocutory applications were also closed.
Facts
The petitioner, M/s. Ramu Hanumanthu, filed a writ petition challenging an order dated 02.03.2024 passed by the Joint Commissioner (ST), Warangal Division. The petitioner sought a declaration that the limitation specified in Section 16(4) of the GST Acts is procedural and that Section 16(2) has overriding effect on Section 16(4) concerning the claim of eligible input tax in monthly GSTR-3B returns. The petitioner also sought a stay on the collection of CGST and SGST amounting to Rs. 39,14,474 each, along with corresponding interest and penalties. The petition was filed under Article 226 of the Constitution of India.
Key Issues
1. Whether the limitation specified in Section 16(4) of the GST Acts is procedural in nature, and if Section 16(2) has an overriding effect on Section 16(4) when claiming eligible input tax in the respective monthly GSTR-3B return, as a question of law? Petitioner's Contention: The petitioner argued that Section 16(4) of the GST Acts is procedural and that Section 16(2) should have an overriding effect. The petitioner also cited the recent amendment in sub-sections 5 and 6 of Section 16 of the Central Goods and Services Tax Act, 2017, and Circular No. 237/31/2024-GST dated 15.10.2024, as grounds for withdrawal and liberty to approach the appropriate authority. Respondents' Contention: The Special Government Pleader for State Tax had no objection to the petitioner's prayer for withdrawal with liberty.
Sections Cited
Section 16(4), Section 16(2), Section 16(5), Section 16(6)
AI-generated summary — verify with the full judgment below
[3411] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FOUR PRESENT . THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO WRIT PETITION NO: 13216 OF 2024 Between: M/s. Ramu Hanumanthu, 1-38. Kamanchikal, Khammam, Telangana- 507003 GSTIN-36ADLPHO626B1Z2 Rep. by its Proprietor Hanumanthu Ramu. .....PETITIONER AND 1. The Joint Commissioner (ST), Warangal Division, Warangal.
The Union of lndia, Rep. by its Secretary to Government, Department of Revenue, Ministry of Finance, New Delhi.
State of Telangana, Rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad. .....RESPONDENTS Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to kindly issue an appropriate writ, order or Direction more particularly in the nature of MANDAMUS declaring the action of the 1st Respondent in passing the impugned order vide Reference Number. 2D360324OO2318R, dated 02.03.2024 as illegal and violative of Articles
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.