Case Details: APS Hydro Pvt. Ltd. Versus Deputy Commissioner (2025) 27 Centax 63 (A.P.)
Judiciary and Counsel Details
- Dhiraj Singh Thakur, CJ. & R. Raghunandan Rao, J.
- Mrs G. Rama Manoja for the Petitioner.
- Mrs Kavya Muppidi for the Respondent.
Facts of the Case
The petitioner, a registered taxpayer under the Central Goods and Services Tax Act, 2017 (CGST Act), sought to claim Input Tax Credit (ITC) for a specific tax period. However, due to procedural delays, the ITC claim was not processed within the prescribed time limit. Relying on Circular No. 237/31/2024-GST, dated 15-10-2024, which extended the limitation period for availing ITC under certain conditions, the petitioner approached the respondent authority for relief. The respondent authority, while not explicitly denying the petitioner’s entitlement under the CGST Act, did not take any action on the request. Aggrieved by the inaction, the petitioner filed a writ petition before the Hon’ble High Court, seeking a direction to allow the benefit of the circular and grant ITC.
High Court Held
The Hon’ble High Court held that since the respondent authority did not dispute the petitioner’s entitlement to ITC under the CGST Act and the circular, the benefit of Circular No. 237/31/2024-GST could not be denied, provided the petitioner fulfilled the prescribed conditions. Accordingly, the writ petition was disposed of, affirming the petitioner’s right to avail ITC as per the circular.
List of Circulars and Notifications Cited
CIRCULAR NO. 237/31/2024-GST [F. NO. CBIC-20001/6/2024-GST], DATED 15-10-2024
