Sri Varalakshmi Modern Rice Mill vs. The Assistant Commissioner

APHC010468692024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 24243/2024 Between: 1. SRI VARALAKSHMI MODERN RICE MILL, REP. BY ITS PROPRIETRIX, SMT. G. VARALAKSHMI SR.NO.18-4546, PONDURU, KONCHADA - 532168 SRIKAKULAM DISTRICT, ANDHRA PRADESH ...PETITIONER AND 1. THE ASSISTANT COMMISSIONER, (STATE TAXES) RAJAM CIRCLE, SRIKAKULAM DISTRICT 2. THE ASSISTANT COMMISSIONER ST, AMADALAVALASA CIRCLE, SRIKAKULAM DISTRICT, ANDHRA PRADESH 3. THE A P STATE CIVIL SUPPLIES CORPORATION, REP. BY ITS MANAGING DIRECTOR 10-52/1, 4TH FLOOR, SRISAI TOWERS ASHOK NAGAR, BESIDE SIRIS LIMITED BANDAR ROAD, KANUR, VIJAYAWADA 520007 ANDHRA PRADESH. 4. THE DISTRICT MANAGER, THE ANDHRA PRADESH CIVIL SUPPLIES CORPORATION WEST GODAVARI DISTRICT ANDHRA PRADESH 5. STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, REVENUE (CT-II) DEPARTMENT, SECRETARIAT, AMARAVATHI. 6. THE UNION OF INDIA, REP. BY ITS SECRETARY (FINANCE) 2 RRR, J & TCDS, J W.P.No.24243 of 2024 MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110001 ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tomay be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction, setting aside the rectification order of the 1st Respondent dated 10.1.2019 read with the original assessment order dated 25.8.2018 for the period July 2017 to March 2018 as illegal, arbitrary and contrary to law, in gross violation of principles of natural justice and without authority of law and jurisdiction, and set aside the same and consequently declare that the Petitioner is not liable to GST on the byproducts retained by the Respondent Corporation, or in the alternative, direct the 3rd Respondent Corporation to bear the liability if it is held to be payable, and pass IA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased may be pleased to grant stay of collection of the disputed tax of Rs.7,29,938/- (Tax) Rs.94,892/- (interest) and Rs.72,994/- totaling Rs.8,94,824/-, pursuant to the rectification order dated 10.1.2019 for the period July 2017 to June November, 2018 under the APGST Act, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to loss and hardship. severe Counsel for the Petitioner: 1. SRINIVASA RAO KUDUPUDI Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 RRR, J & TCDS, J W.P.No.24243 of 2024