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Shri Maddirala Srinivasulu Reddy Vs The… — GST and Indirect Tax | Andhra Pradesh HC (2025)

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Andhra Pradesh HC
2025
Shri Maddirala Srinivasulu Reddy Vs The Assistant CoShri Maddirala Srinivasulu Reddy v. The Assistant Commission

Allowed¶32

Shri Maddirala Srinivasulu Reddy v. The Assistant Commissioner (St)

Goods and Services Tax – Input tax credit – Time limit under Section 16(4) of the CGST Act

Andhra Pradesh HC15 Jul 2025WP/14423/2025

Case brief

AI extract

What is this about?

Andhra Pradesh High Court, Amaravati; W.P. No.14423 of 2025; CGST Act Section 16(4) outer date 20.10.2020; Section 16(5) inserted by Finance Act, 2024 w.e.f. 27.09.2024; input tax credit for Financial Year 2019-20; claim filed on 22.12.2020 within 30.11.2021; return under Section 39; assessment order dated 28.08.2024 set aside; remand to 1st respondent for fresh assessment; no order as to costs; bench of R. Raghunandan Rao, J. and Sumathi Jagadam, J.

What did the court decide?

Writ Petition allowed; order of assessment dated 28.08.2024 set aside; matter remanded to the 1st respondent to pass a fresh assessment order keeping in view Section 16(5) of the CGST Act; no order as to costs; pending miscellaneous petitions, if any, stand closed. ¶32

Why is it important?

By virtue of the non-obstante clause in Section 16(5) of the CGST Act (inserted with effect from 27.09.2024), the petitioner is entitled to avail the credit rejected by respondents 1 and 2, as the credit sought to be availed relates to Financial Year 2019-20. ¶31

What the court decided

AI extract

Outcome

Writ Petition allowed; order of assessment dated 28.08.2024 set aside; matter remanded to the 1st respondent to pass a fresh assessment order keeping in view Section 16(5) of the CGST Act; no order as to costs; pending miscellaneous petitions, if any, stand closed.

Issue for consideration

Whether the petitioner is entitled to avail the input tax credit rejected by respondents 1 and 2 as barred by the time limit under Section 16(4) of the CGST Act, in view of Section 16(5) inserted by the Finance Act, 2024, the credit pertaining to Financial Year 2019-20 having been sought on 22.12.2020.

Court's answer

By virtue of the non-obstante clause in Section 16(5) of the CGST Act (inserted with effect from 27.09.2024), the petitioner is entitled to avail the credit rejected by respondents 1 and 2, as the credit sought to be availed relates to Financial Year 2019-20.

Ratio / Principle

The credit was sought on 22.12.2020, which falls within the time prescribed under Section 16(5) of the CGST Act, namely up to 30.11.2021.

Detailed headnote1 paragraphs

Goods and Services Tax – Input tax credit – Time limit under Section 16(4) of the CGST Act – Section 16(5) inserted by the Finance Act, 2024 with effect from 27.09.2024, permitting a registered person to take input tax credit pertaining to Financial Years 2017-18 to 2020-21 in any return under Section 39 filed up to 30.11.2021 – Petitioner's credit claim, made on 22.12.2020 for Financial Year 2019-20, was rejected as beyond the 20.10.2020 outer date under Section 16(4) – Held, by virtue of the non-obstante clause in Section 16(5), the petitioner is entitled to avail the credit, the claim being within the 30.11.2021 window – Writ Petition allowed; order of assessment dated 28.08.2024 set aside and matter remanded to the 1st respondent for fresh assessment in view of Section 16(5) of the CGST Act – No order as to costs.

A

1

APHC010285152025

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

(Special Original Jurisdiction)

[3541]

WEDNESDAY,THE SIXTEENTH DAY OF JULY TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SMT JUSTICE SUMATHI JAGADAM

WRIT PETITION NO: 14423/2025

Between:

Shri Maddirala Srinivasulu Reddy

...PETITIONER

AND

The Assistant Commissioner St and Others

...RESPONDENT(S)

Counsel for the Petitioner:

1.ANIL KUMAR BEZAWADA

Counsel for the Respondent(S):

1.GP FOR COMMERCIAL TAX

2.GP FOR COMMERCIAL TAX

The Court made the following order:

(per Hon’ble Sri Justice R. Raghunandan Rao)

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 28.08.2024. During the pendency of the assessment, the petitioner sought to

take credit available under the credit ledger. However, this request of the

2

petitioner was rejected by the 1^st respondent on the ground that the credit was sought, on 22.12.2020, which was 2 months beyond the maximum time available under Section 16(4) of the CGST Act, namely 20.10.2020.

Aggrieved by the said order of assessment, the petitioner has approached this Court by way of the present Writ Petition.

Sri Anil Kumar Bezawada, learned counsel for the petitioner would rely upon the amended provision of Section 16 wherein sub-section (5) was inserted by a Finance Act, 2024, with effect from 27.09.2024. The relevant provision of Section 16(5) of the CGST Act reads as follows:-

“ Section-16(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 201819, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.”

By virtue of this provision, and by virtue of the non-obstante

clause available in this provision, the petitioner would be entitled to avail the credit, which was rejected by the respondents 1 & 2, as the credit that is sought to be availed relates to the Financial Year 2019-20. Apart from this, the petitioner sought to avail the credit, on 22.12.2020, which is within the time of 30.11.2021.

In that view of the matter, this Writ Petition is allowed setting aside the order of assessment, dated 28.08.2024 and the matter is remanded back to the 1^st respondent to pass fresh assessment order keeping in view the

3

provision of Section 16(5) of the CGST Act. There shall be no order as to costs.

As a sequel, pending miscellaneous petitions, if any, shall stand closed.

_______________________ R. RAGHUNANDAN RAO, J

____________________ SUMATHI JAGADAM, J

RJS

4

HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

AND

HONOURABLE SMTJUSTICE SUMATHI JAGADAM

W.P. No.14423 of 2025

(per Hon’ble Sri Justice R. Raghunandan Rao )

Date: 16.07.2025

RJS

Issues for consideration

1 issue framed by the court

AI extract

1.
Whether the petitioner is entitled to avail the input tax credit rejected by respondents 1 and 2 as barred by the time limit under Section 16(4) of the CGST Act, in view of Section 16(5) inserted by the Finance Act, 2024, the credit pertaining to Financial Year 2019-20 having been sought on 22.12.2020.¶26
The court held
By virtue of the non-obstante clause in Section 16(5) of the CGST Act (inserted with effect from 27.09.2024), the petitioner is entitled to avail the credit rejected by respondents 1 and 2, as the credit sought to be availed relates to Financial Year 2019-20.ratio¶31

Statutes considered

7 provisions across 4 enactments

AI extract

Central Goods and Service Tax Act, 2017Central Goods and Service Tax Act, 2017 [for short “the CGST Act”]¶23 16(4)¶26 16(5)¶28 39¶29
Andhra Pradesh Goods and Service Tax, 2005Andhra Pradesh Goods and Service Tax, 2005 [for short “the APGST Act”]¶23
Integrated Goods and Service Act, 2017Integrated Goods and Service Act, 2017 [for short “the IGST Act”]¶23
Finance Act, 2024Finance Act, 2024¶28

Procedural history

How this case reached the court

AI extract

Order under challenge
Order of assessment dated 28.08.2024 passed under the CGST Act, APGST Act and IGST Act, pursuant to which the petitioner's claim to input tax credit was rejected.¶23
1st respondent · 28.08.2024
Prior proceeding
During the pendency of the assessment, the petitioner sought to take credit from the credit ledger; the 1st respondent rejected the request on the ground that the credit was sought on 22.12.2020, two months beyond the outer date of 20.10.2020 under Section 16(4) of the CGST Act.¶26
Prior proceeding
Aggrieved by the order of assessment, the petitioner approached the High Court by way of the present Writ Petition.¶27

Parties & counsel

AI extract

petitioner
Shri Maddirala Srinivasulu Reddy¶11
Anil Kumar Bezawada
respondent
The Assistant Commissioner St and Others¶14
GP FOR COMMERCIAL TAX, GP FOR COMMERCIAL TAX

Coram

AI extract

R. Raghunandan Raoauthor¶22
Sumathi Jagadammember¶8

Case details

As recorded by the court registry

Court: Andhra Pradesh HC
Decided on: 15 Jul 2025 · July
Registered: 17 Jun 2025
Case no.: WP/14423/2025
CNR: APHC010285152025
Topic: GST and Indirect Tax
Bench: R Raghunandan Rao Sumathi Jagadam
Disposal: ALLOWED NO COSTS
Case type: WRIT PETITION

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Cite this judgement

Shri Maddirala Srinivasulu Reddy v. The Assistant Commissioner (St), WP/14423/2025 (AP), decided on 15 July 2025.

The High Court of Andhra Pradesh publishes no neutral citation for this judgement — cite it by case number and date of decision.

Statutes7

Central Goods and Service Tax Act, 2017Central Goods and Service Tax Act, 2017 [for short “the CGST Act”] · 16(4) · 16(5) · 39
Andhra Pradesh Goods and Service Tax, 2005Andhra Pradesh Goods and Service Tax, 2005 [for short “the APGST Act”]
Integrated Goods and Service Act, 2017Integrated Goods and Service Act, 2017 [for short “the IGST Act”]
Finance Act, 2024Finance Act, 2024

View all statutes

Procedural history3

Order of assessment dated 28.08.2024 passed under the CGST Act, APGST Act and IGST Act, pursuant to which the petitioner's claim to input tax credit was rejected.1st respondent · 28.08.2024
During the pendency of the assessment, the petitioner sought to take credit from the credit ledger; the 1st respondent rejected the request on the ground that the credit was sought on 22.12.2020, two months beyond the outer date of 20.10.2020 under Section 16(4) of the CGST Act.
Aggrieved by the order of assessment, the petitioner approached the High Court by way of the present Writ Petition.

View full history

Bench / Coram

R. Raghunandan Rao and Sumathi Jagadam

Parties & counsel