1 APHC010285152025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3541] WEDNESDAY,THE SIXTEENTH 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: 14423/2025 Between: Shri Maddirala Srinivasulu Reddy ...PETITIONER AND The Assistant Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. ANIL KUMAR BEZAWADA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. GP FOR COMMERCIAL TAX The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, was assessed to tax, under the Central Goods and Service Tax Act, 2017 [for short “the CGST Act”], Andhra Pradesh Goods and Service Tax, 2005 [for short “the APGST Act”] and Integrated Goods and Service Act, 2017 [for short “the IGST Act”], by way of an Order, dated 28.08.2024. During the pendency of the assessment, the petitioner sought to take credit available under the credit ledger. However, this request of the 2 petitioner was rejected by the 1st respondent on the ground that the credit was sought, on 22.12.2020, which was 2 months beyond the maximum time available under Section 16(4) of the CGST Act, namely 20.10.2020. 2. Aggrieved by the said order of assessment, the petitioner has approached this Court by way of the present Writ Petition. 3. Sri Anil Kumar Bezawada, learned counsel for the petitioner would rely upon the amended provision of Section 16 wherein sub-section (5) was inserted by a Finance Act, 2024, with effect from 27.09.2024. The relevant provision of Section 16(5) of the CGST Act reads as follows:- “Section-16(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018- 19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.” 4. By virtue of this provision, and by virtue of the non-obstante clause available in this provision, the petitioner would be entitled to avail the credit, which was rejected by the respondents 1 & 2, as the credit that is sought to be availed relates to the Financial Year 2019-20. Apart from this, the petitioner sought to avail the credit, on 22.12.2020, which is within the time of 30.11.2021. 5. In that view of the matter, this Writ Petition is allowed setting aside the order of assessment, dated 28.08.2024 and the matter is remanded back to the 1st respondent to pass fresh assessment order keeping in view the 3 provision of Section 16(5) of the CGST Act. There shall be no order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. _______________________ R. RAGHUNANDAN RAO, J ____________________ SUMATHI JAGADAM, J RJS 4 HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SMTJUSTICE SUMATHI JAGADAM W.P. No.14423 of 2025 (per Hon’ble Sri Justice R. Raghunandan Rao) Date: 16.07.2025 RJS