APHC010408092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY,THE TWENTY FOURTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20826/2025 Between: 1. SREE SAI SANJANA FRUIT PRODUCRTS, REP. BY ITS MANAGING PARTNER, SRI A. DHANUNIAYA NAIDU SY NO.734, 740 AND 741, MAIN STREET MUTHARAPALLI VILLAGE, THAVANAMPALLI MANDAL CHTTOOR DISTRICT - 517131, ANDHRA PRADESH ...PETITIONER AND 1. SUPERINTENDENT OF CENTRAL TAX, CHITTOOR RANGE-1, CGST RANGE, CHITTOOR. 2. ADDITIONAL COMMISSIONER OF CENTRAL TAX APPEALS, D.NO.3-30-15, RING ROAD, GUNTUR. 3. UNION OF INDIA, REP. BY ITS SECRETARY, MINISTRY OF FINANCE, 3RD FLOOR, JEEVAN DEEP BUILDING, SANSAD MARG, NEW DELHI-110 001. ...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 topleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the order of the 2nd Respondent in Appeal No.39/2023(T) GST. dated 28.2.2024 for the tax period 2017-18 under the Central Goods and Service Tax Act, 2017 as illegal, arbitrary, unjustified and contrary to law an set aside and consequently direct the 1st Respondent to 2 consider the input tax credit as eligible under Section 16(5) of the Central Goods and Service Tax Act, 2017 and pass IA NO: 1 OF 2025 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 pleased to grant stay of recovery of the disputed tax of Rs.3,02,695/-. penalty of Rs.30,269/- and interest under Section 50 of the Act for the tax period April 2017 to March 2018 under the Central Goods and Service Act, 2017, pending disposal of the Writ Petition as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. P S P SURESH KUMAR 3 The Court made the following order: (Per Hon’ble Sri Justice R.Raghunandan Rao) The petitioner was subjected to assessment for the year 2017-18 by way of an order of assessment, dated 06.03.2023. In this order of assessment, the petitioner’s claim for availing input tax credit, was rejected on the ground that the said credit was sought to be availed for the months of October, 2017, January to March, 2018 by way of returns filed on 28.08.2019, 08.09.2019, 08.09.2019 and 09.09.2019 and the same was beyond the period granted under Section 16(4) of the Goods and Services Tax Act, 2017 (for short, “the GST Act”). The appeal filed against this order of assessment also came to be dismissed on 28.02.2024 on the same ground. 2. Thereafter, Section 16(5) of the GST Act was inserted, in Section 16, by way of Finance Act 2 of 2024, with effect from 01.07.2017 itself. Under this proviso, input tax credit is available to any registered person who had filed a return under Section 39 of the Act on or before 30th day of November, 2021. The petitioner contends, in such circumstances, the petitioner was entitled to the said credit, as all his returns, claiming such credit, had been filed by September 2019 itself. 3. Sri P S P Suresh Kumar, learned counsel appearing for the respondents would rely upon the Order No.02/ 2018-Central Tax, dated 31.12.2018 wherein a proviso under sub-Section (4) of Section 16 of the GST Act was brought in. He would contend that on the basis of this proviso, the 4 petitioner was not eligible for obtaining any input for the financial year 2017-18 as the said order prohibited availment of any input tax credit being given for any details furnished after the due date for filing returns for the month of March, 2019 had elapsed. 4. This contention is rejected on the ground that Section 16(5) of the Act specifically states that it would take effect contained notwithstanding anything in Section 16(4). In view of the said non-obstante clause, the said objection stands rejected. 5. In view of the specific provisions of Section 16(5) of the Act, it would be appropriate to allow this writ petition setting aside the order, dated 28.02.2024 passed by the 2nd respondent in appeal No.39/2023 (T) GST and the matter is remanded back to the 2nd respondent to pass fresh orders by giving benefit of Section 16(5) to the petitioner. 6. Accordingly, this Writ Petition is allowed. 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 Date: 24.12.2025 KA 5 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 20826/2025 Date: 24.12.2025 KA 6