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PADMAVATHI ENTERPRISES vs. SUPERINTENDENT OF CENTRAL TAX AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
K MANMADHA RAO
Pet. Counsel
J.n Venkata Suresh Kumar
Res. Counsel
B V S Chalapati Rao

Petitioner / Applicant

PADMAVATHI ENTERPRISES
Respondent SUPERINTENDENT OF CENTRAL TAX AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Mar 19, 2025
Order No.

WRIT PETITION NO. 2555/2023

Citation

2025(3) TAXREPLY 13157
Original Order
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ORDER

ORDER The petitioner, was assessed to tax, under the Central Goods and Service Tax Act, 2017 [for short “the CGST Act”], Andhra Pradesh Goods and Service Tax, 2005 [for short “the APGST Act”] and Integrated Goods and Service Act, 2017 [for short “the IGST Act”], by way of an Order, dated 05.08.2021. During the pendency of the assessment, the petitioner sought to take credit available under the credit ledger. However, this request of the petitioner was rejected by the 1st respondent on the ground that the credit was sought, on 31.10.2019, which was 11 days beyond to maximum time available under Section 16(4) of the CGST Act, namely 20.10.2019. 2. The petitioner being aggrieved by the said order-in-original No. 12 of 2021, dated 05.08.2021, issued by the 1st respondent, had filed an appeal before the 2nd respondent, vide Appeal No. 48 of 2021(T)GST. This appeal came to be dismissed, on 13.10.2022, on the ground that the petitioner could not ....

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