WP/4716/2024 of DWARAKAMAI CONSTRUCTIONS PRIVATE LIMITED Vs THE ASSISTANT COMMISSIONER OF STATE TAX

APHC010086802024 Bench Sr.No:- IN THE HIGH COURT OF ANDHRA PRADESH 79 AT AMARAVATI [3446] WRIT PETITION NO: 4716 of 2024 Dwarakamai Constructions Private ...Petitioner Limited Vs. The Assistant Commissioner Of State Tax and Others ...Respondent(s) ********** Advocate for Petitioner: Mr.Anil Kumar Bezawada Advocate(s) for Respondent(s): 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: 4716 of 2024 Pending miscellaneous applications, if any, shall stand closed. DHIRAJ SINGH THAKUR, CJ R. RAGHUNANDAN R