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HANUMANTHU RAMU vs. THE UNION OF INDIA AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

DHIRAJ SINGH THAKUR
R RAGHUNANDAN RAO
Pet. Counsel
G. Narendra Chetty
Res. Counsel
Josyula Bhaskara Rao

Petitioner / Applicant

HANUMANTHU RAMU
Respondent THE UNION OF INDIA AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Apr 24, 2025
Order No.

WRIT PETITION NO: 15780/2024

Citation

2025(4) TAXREPLY 13212
Original Order
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ORDER

ORDER PER (HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO) Heard Sri G. Narendra Chetty, learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing for the respondents. 2. The petitioner, who is in the business of execution of contracts, had registered itself under the GST regime. The petitioner was required to file the returns, for the month of September, 2019, by 24.10.2020. However, the return was filed on 06.11.2020. 3. The 3rd respondent, issued a show cause notice, on 30.01.2024, calling upon the petitioner to show cause why the Input Tax Credit of Rs. 4,21,726/- under the CGST Act and Input Tax Credit of Rs. 4,21,726/- under the SGST Act should not be rejected as the return was filed beyond the time provided. The 3rd respondent, had raised this issue in view of the language, in Section 16 (4) of the GST Act, which stipulated that a person registered under the GST Act, would not be entitled to take Input Tax Cr....

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