APHC010043192024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 10263 of 2024 Bench Sr.No:-55 [3446] Zam Zam Traders ...Petitioner Vs. The Union of India and others ...Respondents ********** Advocate for Petitioner : Mr. M. V. J. K. Kumar Advocates for Respondents : Mr. Josyula Bhaskara Rao (Sr. Standing Counsel for CBIC) CORAM : THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 23rd 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 2 HCJ & RRRJ W.P.No.10263 of 2024 any cause survives, it is open to the petitioner to approach this Court again. No order as to costs. Consequently, pending miscellaneous applications, if any, shall stand closed. DHIRAJ SINGH THAKUR, CJ R RAGHUNANDAN RAO, J kbs 3 HCJ & RRRJ W.P.No.10263 of 2024 99 HON’BLE MR. JUSTICE DHIRAJ SINGH THAKUR, CHIEF JUSTICE & HON’BLE MR. JUSTICE R.RAGHUNANDAN RAO W.P.No.10263 of 2024 Dt: 23.01.2025 kbs