2026 (5) TMI 250

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.... TMI<br>ANDHRA PRADESH HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 29-4-2026<br>Writ Petition No. 7160/2026 - -<br>GST<br>HONOURABLE THE CHIEF JUSTICE LISA GILL AND HONOURABLE SRI JUSTICE NINALA JAYASURYA Counsel for the Petitioner : Singam Srinivasa Rao Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The petitioner is a....

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....as not eligible for such a claim. 3. Agreed by this order of rejection, the petitioner has approached this Court, by way of the present Writ Petition. 4. Learned counsel for the petitioner would submit that Section 16 (5), which was incorporated with effect from 01.07.2017 extended the said period up to 30.11.2021 and as such, the rejection of the claim of the petitioner is unwarranted and i....