WP/6457/2024 of M/s. APS Hydro Pvt. Ltd., Vs DEPUTY COMMISSIONER

APHC010123812024 Bench IN THE HIGH COURT OF ANDHRA PRADESH Sr.No:-54 AT AMARAVATI [3446] WRIT PETITION NO: 6457 of 2024 M/s. APS Hydro Pvt. Ltd., ...Petitioner Vs. Deputy Commissioner and another ...Respondents ********** Advocate for Petitioner : Mrs. G. Rama Manoja Advocates for Respondents : Mrs. Kavya Muppidi CORAM : THE CHIEF JUSTICE DHIRAJ SINGH THAKUR SRI JUSTICE R RAGHUNANDAN RAO DATE : 23rd 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 2 HCJ & RRRJ W.P.No.6457 of 2024 any cause survives, it is open to the petitioner to approach this Court again. No order as to costs. Consequently, pending miscellaneous applications, if any, shall stand closed. DHIRAJ SINGH THAKUR, CJ R RAGHUNANDAN RAO, J kbs 3 HCJ & RRRJ W.P.No.6457 of 2024 98 HON’BLE MR. JUSTICE DHIRAJ SI