2026 (8) TMI 633

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.... Respondent : B V S Chalapati Rao, Advocate(s) ORDER PER HON'BLE SRI JUSTICE T.C.D. SEKHAR: 1. The present writ petition is filed seeking to declare Section 16(4) of CGST Act, 2017 as well as Section 16(4) of APGST Act and Section 20 of IGST Act as contrary to non-obstante clause contained in Section 62 of CGST Act and to set aside order of assessment dt.18.02.2021 passed by the 1st respo....

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....n filing of GSTR-3B returns. After taking into consideration of the objections raised by the petitioner, the 1st respondent by impugned order dt.18.02.2021 directed the petitioner to pay or reverse the Input Tax Credit irregularly availed by the petitioners. Aggrieved by the said order, the present writ petition is filed. 4. Heard Sri S. Suri Babu, learned counsel appearing for petitioner and S....

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....there is no restriction on the petitioner to avail the Input Tax Credit as the same was taken before 30.11.2021 and requested this Court to allow the writ petition by setting aside the impugned order. 8. The counsel for respondents while not disputing the submissions made by the counsel for the petitioner, would submit that, while entertaining the writ petition this Court by order dt.29.06.2021....

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....0. During the course of hearing, the counsel for the petitioner would submit that the petitioner is intending to withdraw the appeal filed by it. He would further submit that the petitioner is not interested to pursue the prayer challenging the validity of Section 16(4) of CGST & APGST and Section 20 of IGST Act, in view of introduction of Section 16(5) of GST Act. 11. Taking into consideration....