M/s. Manne Venkateswarlu v. Assistant Commissioner of Central Tax Khammam GST Division
Case brief
What is this about?
Keywords: writ petition withdrawn; liberty to avail appropriate remedy; dismissal as withdrawn; no costs; GST input tax credit; Section 16(4) GST limitation procedural; Section 16(2) overriding Section 16(4); GSTR-3B; Notification No. 9/2023-Central Tax dated 31.03.2023; Notification No. 56/2023-Central Tax dated 28.12.2023; Order in Original No.20/2024 dated 28.3.2024; Assistant Commissioner of Central Tax Khammam GST Division; Articles 14, 19(1)(g), 300A; Article 226 mandamus; IA No. 1 of 2024; Section 151 CPC stay of CGST/SGST tax and penalty; Telangana High Court WP.No.14733 of 2024; Sujoy Paul ACJ; Renuka Yara J.
What did the court decide?
Writ Petition dismissed as withdrawn with liberty to the petitioner to avail appropriate remedy available under law; no costs; pending interlocutory applications (including IA No. 1 of 2024) stood closed.