APHC010651272025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE 30th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 33655 OF 2025 Between: 1. M/s.R K I Builders Private Limited,, (CIN U45200AP2003PTC40886) D.No.G-1,60/12/8, Siddhartha Nagar, SBI Colony-2, Siddhartha Arts College Back Side, Siddhartha Nagar, Vijayawada, NTR Dist-520010, (Having their Registered office at Hyderabad) Rep by its Director, Mr.Gillella. Jagan Mohan Reddy. ...Petitioner AND 1. The Assistant Commissioner of Central Taxes, Tirupati, CGST Division, D.No. 15-30/4,Srinivasa Towers, Padmavathi Nagar, Opp Sri Padmavathi Mahila University Tirupati-517502. 2. The Chief Commissioner of Customs and Central Tax, Visakhapatnam Zone, GST Bhavan, Port Area, Visakhapatnam. 3. Union of India, Rep.by its Principal Secretary, Ministry of Finance, 3rd Floor, Jeevan Deep Building, Sansad Marg-New Delhi-110001. ...Respondents Counsel for the Petitioner: Mr. K. Adi Siva Vara Prasad Counsel for the Respondents: Ms. Santhi Chandra (Sr. Standing Counsel for CBIC) Mr. T.Niranjan, Deputy Solicitor General of India NJS,J & TCDS,J W.P No.33655 of 2025 2 THE HONOURABLE SRI JUSTICE NINALA JAYASURYA THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR Writ Petition No:33655 of 2025 The Court made the following Order: (per Sri Justice Ninala Jayasurya) The present Writ Petition is filed seeking to declare the Assessment Proceedings in Order-in-Original dated 26.04.2024 of respondent No.1 and Summary of Order in Form GST DRC-07 dated 03.05.2024 as contrary to Section 16(5) of the Goods and Services Tax Act, 2017. 2. The petitioner is a registered dealer under GST Act. The petitioner has availed Input Tax Credit of Rs.54,44,213/-. Alleging that the petitioner had irregularly availed Input Tax Credit in contravention of Section 16(4) of the Act read with Section 20 of the IGST Act, inasmuch as the due date for availing Input Tax Credit on invoices pertaining to Financial Year 2018-19 was 20.10.2019 i.e., beyond the date prescribed under the said provisions, a show cause notice dated 30.01.2024 was issued proposing recovery of wrongly availed ITC, interest and penalty. No reply was submitted by the petitioner. Petitioner did not avail the opportunity of personal hearing and respondent No.1 passed an order dated 26.04.2024 directing the petitioner to pay or reverse the Input Tax Credit irregularly availed by the petitioner. Aggrieved by the said order, the present writ petition is filed. 3. Heard Mr. K. Adi Siva Vara Prasad, learned counsel for the petitioner. Also heard Ms. Ms. Santhi Chandra, learned Senior Standing Counsel for C.B.I.C. representing respondent Nos.1 and 2. NJS,J & TCDS,J W.P No.33655 of 2025 3 4. Perused the material available on record. 5. As per Section 16(4) of the Act, the petitioner had to avail Input Tax Credit on or before 20.10.2019 in relation to Financial Year 2018-19. From the record, it is evident that the petitioner had availed Input Tax Credit on 31.10.2019 i.e., beyond the time prescribed under the statute. 6. However, during the course of hearing, the counsel for the petitioner submits that in view of the insertion of Section 16(5), the registered person is entitled to take Input Tax Credit in respect of return filed under Section 39, if the same is filed upto 30.11.2021 in relation to Financial Years 2017-18 to 2020-21. He would further submit that by virtue of the said introduction of Section 16(5), there is no restriction on the petitioner to avail the Input Tax Credit as the same was before 30.11.2021 and requested this Court to allow the Writ Petition by setting aside the impugned order. 7. The learned counsel for the respondents, however opposed the said contentions. She argued that in view of the Notification No.22/2024-Central Tax dated 08.10.2024, and procedure laid down therein, the tax payer/petitioner may apply for rectification of assessment order, within six (6) months from the date of issuance of Notification, as the time line stipulated was not followed, petitioner is not entitled to any relief. 8. We have considered the respective submissions made by the learned counsel on either side. It is not in dispute that by virtue of introduction of NJS,J & TCDS,J W.P No.33655 of 2025 4 Section 16(5) of GST Act, the assessees are allowed to avail Input Tax Credit in any return under Section 39, if it is filed on or before 30.11.2021. In the case on hand, the petitioner has availed Input Tax Credit in relation to Financial Year 2018-19 on 31.10.2019 i.e., beyond the cut of date before introduction of Section 16(5). Though arguments were advanced on behalf of the Department with reference to the Notification dated 08.10.2024, the same merits no acceptance. Section 16(5) of the Act is clear and no time limit is stipulated therein. The registered person is entitled to take Input Tax Credit in any return under Section 39 which is filed upto 30.11.2021. 9. Therefore, we are inclined to set aside the impugned order dated 26.04.2024 in view of introduction of Section 16(5) of GST Act, inasmuch as time limit for availing Input Tax Credit was extended to 30.11.2021. 10. Accordingly order dated 26.04.2024 is set aside and Writ Petition is allowed. No costs. Miscellaneous petitions pending, if any, shall stand closed. __________________________ JUSTICE NINALA JAYASURYA _____________________ JUSTICE T.C.D.SEKHAR Date:30.09.2026 Ksj