APHC010166612024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI WRIT PETITION NO: 8404 of 2024 Bench Sr.No:-21 [3446] Shri Prabhakar Chalasani ...Petitioner Vs. Union of India and others ...Respondents ********** Advocate for Petitioner : Mr. Anil Kumar Bezawada Advocate for Respondents: GP for Commercial Tax CORAM : THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 13th November, 2025 P C : Learned counsel for the petitioner states that in view of the provision of Section 16(5) of the CGST Act of 2017 and in view of the decision of a Division Bench of this Court in WP.No.2555 of 2023 as also decision dated 24.04.2025 in WP.No.15780 of 2024, a similar order be passed. Be that as it may, following the earlier view expressed by us in WP.No.15780 of 2024, the order of assessment, dated 24.04.2024 is set aside. The matter is remanded back to respondent No.3 to pass a fresh order of assessment keeping in view the provisions of Section 16(5) of CGST Act, which came into effect from 27.09.2024. 2 HCJ & RRR, J WP_8404_2024 The Writ Petition is, accordingly, allowed. No order as to costs. Miscellaneous applications pending, if any, shall stand closed. DHIRAJ SINGH THAKUR, CJ R RAGHUNANDAN RAO, J Vjl