1 RRR, J & TCDS, J W.P.No.7660 of 2024 APHC010151242024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION No:7660 of 2024 Between: M/s. N K Packagings, ...PETITIONER AND Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M V J K KUMAR Counsel for the Respondent(S): 1. MANTHA RAJENDRA 2. Court made the following Order: (Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri M.V.J.K. Kumar, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax appearing for the respondents. 2 RRR, J & TCDS, J W.P.No.7660 of 2024 2. The petitioner’s claim, for adjustment of Input Tax Credit, was rejected on the ground that Section 16(4) of the CGST Act, 2017, inter alia placed prohibition against such adjustment as the claim is filed belatedly on account of the belated filing of returns under Section 39 of the GST Act, 2017. 3. The petitioner being aggrieved by such rejection of inclusion of Input Tax Credit, has approached this Court with the contention that Circular No.237/31/2024-GST entitle the petitioner to the benefit of Input Tax Credit even in the event of late filing subject to fulfillment of conditions and procedures prescribed therein. 4. In similar circumstances, a Division Bench of this Court, by order dated 23.01.2025 in W.P.No.10263 of 2024 had disposed of the writ petition holding that the petitioner would be entitled to the benefit of the aforesaid circular. 5. Following the said judgment, this writ petition is disposed of holding that the petitioner herein would be entitled to the benefit of the aforesaid circular, subject to the fulfillment of the conditions and procedures prescribed therein. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ____________________ T.C.D.SEKHAR, J Js. 3 RRR, J & TCDS, J W.P.No.7660 of 2024 HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO & HON’BLE SRI JUSTICE T.C.D. SEKHAR WRIT PETITION No:7660 of 2024 (per Hon’ble Sri Justice R. Raghunandan Rao) 6th August, 2025 Js