Guntur District Milk Producers' Mutually Aided Co-Op/ vs. Deputy Commissioner (CT)
Held
The High Court held that the revisional authority had no jurisdiction to initiate revision proceedings under Section 20 of the AP GST Act, 1957, specifically due to the bar imposed by Section 20(2-A). Since the issue was admittedly pending before the Appellate Tribunal, the revision order and consequential order were set aside.
Facts
The petitioner, a milk cooperative, challenged a revision order passed by the Deputy Commissioner proposing to levy tax on the purchase value of milk used for milk powder dispatched outside the State on consignment basis. The petitioner contended that the revisional authority lacked jurisdiction as the same issue was pending adjudication before the Sales Tax Appellate Tribunal for related assessment years.
Key Issues
Whether a revisional authority can exercise powers under Section 20 of the AP GST Act, 1957, when the same issue is pending before the Sales Tax Appellate Tribunal, in light of the prohibition under Section 20(2-A) of the Act.
Sections Cited
Section 20, Section 20(2-A), Section 21, Section 6-A of AP GST Act, 1957
AI-generated summary — verify with the full judgment below
WP_10229_2008 APHC010613042008
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
WRIT PETITION NO: 10229 of 2008 Bench Sr.No:-1 [3543]
Guntur District Milk Producers' Mutually Aided Co-op/ ...Petitioner Vs. Deputy Commissioner Ct and Others ...Respondent(s)
********** CORAM : SRI JUSTICE NINALA JAYASURYA SRI JUSTICE T.C.D.SEKHAR DATE : 30th July 2026 Present : Advocate for Petitioner: MR. CHALLA VISWANATH REPRESENTING
MR.S. CHAKRAPANI Advocate(s) for Respondent(s): GP FOR COMMERCIAL TAX (AP)
WP_10229_2008 HON’BLE SRI JUSTICE NINALA JAYASURYA
AND HON’BLE SRI JUSTICE T.C.D. SEKHAR
WP No.10229 OF 2008 ORDER:- (Per Hon’ble Sri Justice T.C.D. Sekhar)
The petitioner is a society registered under AP Cooperative Societies Act, 1964 and subsequently registered under AP Mutually Aided Cooperative Societies Act, 1995. The petitioner is engaged in the business of milk and milk related products, used to purchase the same from unregistered dealers.
The Commercial Tax Officer, Tenali passed Assessment Order dt.21.10.2002 in relation to the assessment year 2000-2001 determin
The judgment continues below.
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