BharatTaxGST

Dodla Dairy Limited vs. The Additional Commissioner (State Tax) And Appellate Authority

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WP/4356/2025HC Andhra PradeshGSTCNR APHC01007934202518 February 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM5 pages
For Petitioner: SRI SHAIK JEELANI BASRAFor Respondent: GP FOR COMMERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH::AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE NINETEENTHDAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO Ik’ AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4356 OF 2025 Between: M/s. Dodia Dairy Limited, Devara Palem Village, Nellore District Andhra Pradesh - 524001. Rep. by its Manager (Taxation) and Authorized Signatory Ms.Usha Uppala ...PETITIONER AND 1. The Additional Commissioner (State Tax) and Appellate Authority, Tirupathi, Tirupathi District, State of Andhra Pradesh. 2. The Deputy Commissioner (ST) (LTU), Nellore Division, Nellore, Nellore District, State of Andhra Pradesh. 3. The Assistant Commissioner (ST), Nellore -1, Nellore Division, Nellore State of Andhra Pradesh. 4. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Secretariat, Amaravati, Guntur Dist, Andhra Pradesh ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 1®* Respondent in rejecting the appeal vide Proceedmgs dated 16.12.2024, confirming higher rate of tax at 12% instead of 5% oh the sale of flavoured milk for the tax period 2018-19 under CGST/SGST/IGST Acts, 2017 without considering various contentions raised by the Petitioner in the Grounds of Appeal and Additional Grounds of Appeal filed by the Petitioner before the 1 Respondent and not even discussing the same while passing the Proceedings, but merely extracting all the contentions of the Petitioner in the Proceedings as arbitrary, contrary to law, bias, frivolous and the same is in violation of principles of natural justice and rule of law and consequently set aside both the appeal Proceedings dated 16.12.2024, and the Original Assessment Proceedings dated 09.03.2021 passed in summarily of the Order in Form GST DRC -07, uploaded on 10.03.2021 as null and void. St lA NO: 1 OF 2025 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the Fligh Court may be pleased to suspend the operation of the Appeal Proceedings dated 16.12.2024 and summary of the Order passed by the 2"^^ Respondent dated 09.03.2021, uploaded on 10.03.2021, for the tax period 2018-19, under the COST 7 SGST / IGST Acts, 2017, pending disposal of the above writ petition, as otherwise, the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASRA Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX

The Court made the following: ORDER

APHC010079342025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3508] WEDNE AY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4356/2025 Between: ...PETITIONER Dodia Dairy Limited AND The Additional Commissioner State Tax And Appellate Authority and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.SHAIK JEELANI BASHA Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

2.

The Court made the following order: (perHon’ble Sh Justice R. Raghunandan Rao) \ ■\ The petitioner deals with milk and milk products. The turn-over of the petitioner, relating to the sale of flavoured milk, for the year 2018-19, was taxed @ 12 %, by way of an assessment order, dated 09.03.2021. 2 r RRR, J & MRK, j W.P.No.4356of2025 ^ Aggrieved by the said order of assessment, the petitioner moved an appeal before the 1^‘ respondent, who dismissed the said appeal on 2. 16.12.2024. The question of rate of tax payable on the sale of flavoured milk, in the State of Andhra Pradesh, under the GST Act, came to be decided by 3. this Court, by an order, dated 10.12.2024, in W.P.No.254 of 2024. This Court had held that flavored milk would fall under the tariff Item No.0402, which would attract tax @ 5 %. In view of the said Judgment, this Writ Petition is allowed, setting aside the order of assessment, passed by the respondent, and the order of appeal, passed by the 1^‘ respondent, dated 16.12.2024. Needless to say, the rate of tax payable to the sale of flavoured milk, for the assessment year 2018-19, would be 5 %. There shall be no order as to costs.

4.

As a sequel, pending miscellaneous applications, if any, shall stand B CHITTI JOSEPH ASSISTANT REGISTRAR closed. ' SECTION OFFICER 1 //// To.

1.

The Additional Commissioner (State Tax) And Appellate Authority, Tirupathi, Tirupathi District, State of Andhra Pradesh.

2.

The Deputy Commissioner (ST) (LTU), Nellore Division, Nellore, Nellore District, State of Andhra Pradesh.

3.

The Assistant Commissioner (ST), Nellore -1, Nellore Division, Nellore State of Andhra Pradesh.

4.

The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Secretariat, Amaravati, Guntur Dist, Andhra Pradesh

5.

One CC to Sri Shaik Jeelani Basha, Advocate [OPUC]

6.

Two CC’s to GP for Commercial Tax, High Court of A.P at Amaravati [OUT]

7.

Three CD Copies ssb

m HIGH COURT DATED:19/02/2025 X 2 0 MAR 2025 o\> ORDER Co ^ Current section WP.No.4356 of 2025 ALLOWING THE W.P. WITHOUT COSTS

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.