APHC010322472024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 16371 of 2024 Bench Sr.No:-92 [3446] Shree Vijaya Krishna Enterprises ...Petitioner Vs. Assistant Commissioner and Others ...Respondent(s) ********** Advocate for Petitioner: Mr.Srinivasa Rao Kudupudi Advocate(s) for Respondent(s): GP for Commercial Tax, Ms. Santhi Chandra (Jr. Standing Counsel for CBIC) CORAM : THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 9th January 2025 P C : Learned counsel for the respondents does not deny the fact that the petitioner is entitled to the benefit of input tax credit under the Central Goods & Services Tax Act, 2017, in terms of Circular No.237/31/2024-GST subject to the fulfillment of the conditions and the procedure prescribed therein. Be that as it may, we dispose of the present Writ Petition holding that the petitioner would be entitled to the benefit of the aforesaid Circular. In case any cause survives, it is open to the petitioner to approach this Court again. No costs. 2 HCJ & RRR, J W.P. No: 16371 of 2024 Pending miscellaneous applications, if any, shall stand closed. DHIRAJ SINGH THAKUR, CJ R. RAGHUNANDAN RAO,J akn 3 HCJ & RRR, J W.P. No: 16371 of 2024 HON’BLE MR.JUSTICE DHIRAJ SINGH THAKUR, CHIEF JUSTICE & HON’BLE MR. JUSTICE R. RAGHUNANDAN RAO Writ Petition No: 16371 of 2024 DATE : 09.01.2025 AKN 177