WP/18882/2024 of M/S. SRIVALLI SHIPPING AND TRANSPORT PRIVATE LIMITED Vs THE ADDITIONAL COMMISSIONER OF CENTRAL TAX

APHC010373082024 IN THE HIGH COURT OF ANDHRA PRADESH Bench Sr.No:-106 [3446] AT AMARAVATI WRIT PETITION NO: 18882 of 2024 M/s. Srivalli Shipping And Transport Private Limited ...Petitioner Vs. The Additional Commissioner Of Central Tax and Others ...Respondent(s) ********** Advocate for Petitioner: Mr.Anil Kumar Bezawada Advocate for Respondent: GP for Commercial Tax, Ms. Santhi Chandra (Jr. Standing Counsel for CBIC) CORAM : THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 9th January 2025 PC: Learned counsel for the respondents does not deny the fact that the petitioner is entitled to the benefit of input tax credit under the Central Goods & Services Tax Act, 2017, in terms of Circular No.237/31/2024-GST subject to the fulfillment of the conditions and the procedure prescribed therein. Be that as it may, we dispose of the present Writ Petition holding that the petitioner would be entitled to the benefit of the aforesaid Circular. In case any cause survives, it is open to the petitioner to approach this Court again. No costs. 2 HCJ & RRR, J W.P. No: 18882 of 2024 Pending miscellaneous applications, if any, shall stand closed. DHIRAJ SINGH THAKUR, CJ R. RA