WP/2555/2023 of M/S. PADMAVATHI ENTERPRISES Vs SUPERINTENDENT OF CENTRAL TAX

APHC010037042023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3525] (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 2555/2023 Between: M/s. Padmavathi Enterprises ...PETITIONER AND Superintendent Of Central Tax and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. J.N VENKATA SURESH KUMAR Counsel for the Respondent(S): 1. B V S CHALAPATI RAO The Court made the following 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 2 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.