M/S.Sri Rajasekar Aqua Feeds And Chemicals vs. The Assistant Commissioner State Taxes
Held
The High Court relegated the petitioner to the alternative remedy of appeal, noting that the legal issue regarding the taxability of freight for exempted goods could be raised before the Appellate Authority. The Court excluded the period of pendency of the writ petition for limitation purposes and granted an additional two weeks for the petitioner to file the appeal.
Facts
The petitioner challenged an assessment order dated 29.12.2025 for the tax period 2021-22, arguing that freight charges for transporting exempted aqua-feed were wrongly taxed and that the order was passed without sufficient opportunity, violating natural justice. The writ petition was filed just before the expiry of the extended period for filing an appeal.
Key Issues
The key issues were the taxability of freight charges for exempted goods under GST and whether the assessment order was passed in violation of natural justice. The Court also considered the availability of an alternative remedy of appeal.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
APHC010233482026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 12457/2026 Between:
M/S.SRI RAJASEKAR AQUA FEEDS AND CHEMICALS,, OLD 15-480 NEW 15-6-113, SAIBABA TEMPLE ROAD, JAMES GARDEN, VENKATARAMAPURAM, NELLORE SPSR NELLORE DIST -524 002 REP. BY ITS PROPRIETOR MR.SURAM RAJASEKHAR REDDY, AGED 57YEARS
...PETITIONER AND 1. THE ASSISTANT COMMISSIONER STATE TAXES, NELLORE - III CIRCLE, NELLORE - 524 001, SPSR NELLORE DISTRICT, A.P.
THE STATE OF ANDHRA PRADESH, REP. ITS PRINCIPAL SECRETARY, (COMMERCIAL TAXES DEPARTMENT), A.P. SECRETARIAT, VELAGAPUDI - 522 238, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH.
...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 topleased to issue Writ of Mandamus or any other appropriate Writ or Order or direction declaring the action of the 1st Respondent in passing the Pr
The judgment continues below.
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Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.