High Court of Andhra Pradesh6 August 2026

H.R. Constructions v. Superintendent of Central Tax

For assessee

WRIT PETITION NO. 12234 OF 2021

The ruling in brief

Where registered dealer availed input tax credit for FY 2018-19 through GSTR- 3B on 20.12.2019, and initial rejection was due to deadline of 20.10.2019, subsequent statutory relaxation after introduction of section 16(5) extended window to 30.11.2021, making dealer's availment timely and order for reversal unsustainable

Provisions considered

Section 16, read with section 39, of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and Services Tax Act, 2017 - Section 20 of Integrated Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Satyendra Singh v. L and T Technology Services Ltd

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H.R. Constructions v. Superintendent of Central Tax

The ruling in brief

Provisions considered

H.R. Constructions v. Superintendent of Central Tax

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis