Case brief
What is this about?
High Court of Andhra Pradesh at Amaravati, Division Bench of R. Raghunandan Rao and T.C.D. Sekhar, JJ. (order per R. Raghunandan Rao, J.), in W.P.No.7660 of 2024 (M/s. N K Packagings v. Union Of India and Others), decided 06.08.2025: petitioner's Input Tax Credit adjustment claim had been rejected citing Section 16(4) of the CGST Act, 2017 due to belated returns under Section 39 of the GST Act, 2017; following the Division Bench order dated 23.01.2025 in W.P.No.10263 of 2024 (precedent followed), the Court held the petitioner entitled to the benefit of Circular No.237/31/2024-GST subject to its conditions and procedures; petition allowed/disposed of, no costs.
What did the court decide?
Petitioner held entitled to the benefit of Circular No.237/31/2024-GST (benefit of Input Tax Credit) subject to fulfilment of the conditions and procedures prescribed therein; no order as to costs; pending miscellaneous applications, if any, stand closed.