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KCL LIMITED vs. THE JOINT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM

Pet. Counsel

Lakshmi Kumaran Sridharan

Res. Counsel

Divya Datla

Santhi Chandra

Petitioner / Applicant	KCL LIMITED
Respondent	THE JOINT COMMISSIONER AND OTHERS
Court	Andhra Pradesh High Court
State	Andhra Pradesh
Date	Nov 13, 2024
Order No.	WRIT PETITION NO. 26636/2023
Citation	2024(11) TAXREPLY 11793
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ORDER
ORDER The Court made the following Order: ( Per Hon’ble Sri Justice R. Raghunandan Rao) Heard Sri C. Sumanth, learned counsel appearing for the petitioner, Smt. S. Santhi Chandra, learned Senior Standing Counsel for the respondents 1 to 3 and Smt. Divya Datla, learned counsel appearing for the 4th respondent. 2. The petitioner, which was earlier registered under the Central Excise Act, 1944, had claimed a CENVAT credit of Rs.2,48,23,034/- as on 30.06.2017. Subsequently, this CENVAT credit was transitioned to the GST regime, when it came into force on 01.07.2017. It appears that an audit objection was taken against the said CENVAT credit, to the extent of Rs.1,39,31,604. On the basis of this audit objection, a show-cause notice was issued to the petitioner, on 18.11.2019, to show-cause why the said CENVAT credit should not be disallowed. The petitioner had filed a reply, on 26.08.2020, setting out the grounds as to why the said CENVAT credit should be allowed. At th....