APHC010332772024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 16935 of 2024 Bench Sr.No:-97 [3446] M/s. Parthu Enterprises, ...Petitioner Vs. Assistant Commissioner St and Others ...Respondent(s) ********** Advocate for Petitioner: Mr.Srinivasa Rao Kudupudi Advocate(s) for Respondent(s): Josyula Bhaskara Rao (sr. Standing Counsel for CBIC), GP For Commercial Tax 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: 16935 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: 16935 of 2024 HON’BLE MR.JUSTICE DHIRAJ SINGH THAKUR, CHIEF JUSTICE & HON’BLE MR. JUSTICE R. RAGHUNANDAN RAO Writ Petition No: 16935 of 2024 DATE : 09.01.2025 AKN 175