APHC010255582023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] TUESDAY, THE FIRST DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14717/2023 Between: 1. PRUTHVI ADITHYA INFRATECH PRIVATE LIMITED, REP. BY ITS DIRECTOR MR RAMAGOVIND REDDY NARAPAREDDY, 51/1025/A/20I, SRI RANGA NILAYAM APARTMENTS, SEETHARAM NAGAR, KURNOOL, ANDHRA PRADESH - 518 003. ...PETITIONER AND 1. THE JOINT COMMISSIONER, (STATE TAX), APPELLATE AUTHORITY, TIRUPATHI. 2. THE ASSISTANT COMMISSIONER ST, CIRCLE - KURNOOL -1. KURNOOL DIVISION, KURNOOL. 3. THE STATE OF ANDHRA PRADESH, REPRESENTED BY ITS PRINCIPAL SECRETARY, (REVENUE CT), SECRETARIAT, VELGAPUDI, AMARAVATHI. 4. THE UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI -110001. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay pleased to issue a Writ of mandamus or any other appropriate writ or Order or Direction declaring. (a)For a declaration that section 16(4) of 2 RRR, J & JS, J W.P.N.o.14717 of 2023 the AP(i ST Act 2017 and section 16(4) of the CGST Act 2017 denying entitlement of input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of the financial year to which such invoice or debit note pertains of the relevant annual return is ultra-wires as well as in violative of Article 19(1)(g), 265 and 300A of the Constitution of India. (b)For a declaration that in view of the non obstante clause present in section 16(2) of the APGST/CGS'l Act 2017 the same N mild prevail over section 16(4) of APGST/CGST Act 2017. (c)For declaring the action of the Respondent-1 in rejecting the appeal vide Form GST APL-02 dated 31.05.2022 in view of the Appeal filed against the electronic Order of the Respondent-2 vide Reference No ZD3709210059762, dated 29.09.2021 against the Manual Order vide A00 ZH3709210D51958, dated 29.01.2021 are not only contrary to law but also against G.O.MS. No 375, dated 18.08.2017 as well as Notification No 3/2013, dated 31.03.2023. but also arbitrary, improper, illegal and unconstitutional of the GST Act read with Article 14, 19(1)(g), 20, 265 and 300A of the constitution of India. and consequently set aside the said Summary of the Order or Orders or Proceedings of the Respondent/Respondents, as null and void, and set aside such Order or Orders, as the Honourable Court may deem fit and proper in the circumstance of the case. IA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to suspend the Operation of the Order or Orders of the Respondent-2 and Respondet-1 vide Reference NO ZD3709210059762, dated 29.09.2021, A00 ZI13709210D51958. dated 29.0f .202l and Form APL- 02, dated 31.05.2022 pending dtsposa I of the above Writ Petition, as otherwise, the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. KOTHA VEERA NAGA PALLAVI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & JS, J W.P.N.o.14717 of 2023 The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) Learned counsel for the petitioner has submitted a letter to the Registrar (Judicial), received on 30.06.2025, seeking permission of this Court to withdraw the present Writ Petition. 2. The learned counsel has also appeared before this Court today and reiterated the said request. 3. Accordingly, the present Writ Petition is dismissed as withdrawn. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. _______________________ R RAGHUNANDAN RAO, J ____________________ SUMATHI JAGADAM, J Date: 01.07.2025 MJA 4 RRR, J & JS, J W.P.N.o.14717 of 2023 72 THE HON’BLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HON’BLE SMT JUSTICE SUMATHI JAGADAM WRIT PETITION NO: 14717 of 2023 (per Hon’ble Sri Justice R. Raghunandan Rao) 01.07.2025 MJA