BharatTaxGST

Sri Vijaya Visakha Milk Producers Company LTD vs. Asst. Commissioner Of Central Tax

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WP/28222/2024HC Andhra PradeshGSTCNR APHC01053769202407 January 2025Bench: R RAGHUNANDAN RAO,MAHESWARA RAO KUNCHEAM5 pages
For Petitioner: SRI A. SARVESWAR RAOFor Respondent: SRI PASALA PONNA RAO, DEPUTY, SC FOR CT, SOLICITOR GENERAL OF INDIA, C^MERCIAL TAX

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI\^ (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF JANUARY ^ TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN R AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM^ WRIT PETITION NO: 28222 OF 2024 u Between; M/s.Sri Vijaya Visakha Milk Producers Company Ltd., rep. by its Senior General Manager (P&A), Mr. Visakhapatnam-530 012 Ch.Vijaya Rao, Akkireddypalem, ...petitioneIC AND ^ 1. Asst. Commissioner of Central Tax, 45-57-21,2"'^ Floor, Sriya Complex, Narasimha Nagar, Visakhapatnam - 530 024. 2. The Union of India, Represented by its Secretary, Ministry of Finance, North Block, New Delhi - 110 001. 3. The State of Andhra Pradesji,,.Rep. by its Principal Secretary to Government. Revenue (cf-ll). Secretariat, Velagapudi, Amaravathi Guntur District., Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may pleased to call for the records of the 1®‘ and 2"'" Respondents j-elating to the Order in Original No.28/ 2024-25/ASK/GST, Dt. 23.08.2024 (Ex. P-1) writ of Certiorarified Mandamus or such other Writ, Order be and; A. to issue a direction as this Hon’ble Court may deem fit, holding that the Order in DIN 20240855YJ000000BF2F,Dt. or Original No. 28/2024-25/ASK/GST, in 23.08.2024 (Ex. P-1) passed by the 1 Respondent as arbitrary, illegal. without jurisdiction, against the Judicial discipline, due to failure the binding orders of the Hon’ble High Court and Higher Tribunals, ^...wnCj^nstitutional, and against the principles of natural justice and th^^ ^me, B. consequently, to declare that Flavoured Milk f cla^sitotion under the GST Tari petitioner is liable to pay GST only @5% (2.5% CGST to follow set aside merits heading 0402, accordingly, the + 2.5 % SGST). ^V'-J i ■ toi ■■■£ I lA NO: 1 OF 2024 Petition under Section 15WCPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to gran^stay of all further proceedings pursuant the Order in Origir^ No. 28/ 2024-25/ASK/GST, in DIN:20240855YJ000000BF2F,Dt. 23.08^024 (Ex. P-1), passed by the 1ST Respondent, pending disposal of the Writ Petition. Counsel for the Petitioner: SRI A. SARVESWAR RAO Counsel for the Respondent No.I.SRI Y. N. VIVEKANANDA Counsel for the Respondent No.2: SRI PASALA PONNA RAO, DEPUTY SC FOR CT SOLICITOR GENERAL OF INDIA C^MERCIAL TAX Counsel for the Respondent No.3: GP FOR

The Court made the following: ORDER

% APHC010537692024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATl (Special Original Juri iction) [3508] WEDNE AY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 28222/2024 Between: Sri Vijaya Visakha Milk Producers Company Ltd AND Asst Commissioner Of Central Tax and Others ...PETITIONER ...RESPONDENT(S) Counsel for the Petitioner: 1.ASARVESWAR RAO Counsel for the Respondent(S): 1 .GP FOR COMMERCIAL TAX 2.Y N VIVEKANANDA The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The dispute raised in the present Writ Petition is whether flavoured milk should be taxed under the tariff heading No.0402 99 90 (here-in-after referred to as “402”) or under the tariff heading No. 2202 9930 (here-in-after referred to as “2202”).

2 /?«/?, J & MRK, J W.P. No.28222 of 2024 This Court, in the case of petitioner itself, in W.P.No.254 of 2024, dated 10.12.2024, had held that flavoured and taxed under the tariff heading No.402. 2. milk would have to be classified

3.

Following the same, the i Original impugned order, dated 23.08.2024, in Order in NO.28/2024-25/ASK/GST NO.20240856YJ000000BF2F, is set aside, with proper officer to complete the DIN in a further direction to the. assessment for considering the flavoured milk as falling under the GST tariff heading No.402. 4. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any, shall stand closed. M. PRABHAKAR RAO ASSISTANT REGISTRAR cneiToiSicER //// SE To,

1.

Asst. CommissionerofCentral Tax, 45-57-21. 2“ Floor, Srite^- Complex. Narasimha Nagar, Visakhapatnam - 530 024 -- 3- The Principal Secretary to Government, Revenue'(tff Andhra Pradesh, Secretariat, Andhra Pradesh.

4.

One CC to Sri A. Sarveswar^ao, Advocate fOPUC]

5.

One CC to Sri Y. N. Vivekanandtefsc for CT [OPUC]

6.

One CC to Sri Pasala Ponna Rao, Deputy Solicitor General High Court of A. P.[OPUC]

7.

Two CCS to GP for Commercial Amaravati[OUT]

8.

Three CD Copies. -II), State of Velagapudi, Amaravathi, Guntur District., of India, Tax, High Court of A.P. at \.r,. ssb

f HIGH COURT DATED:08/01/2025 ORDER AN 07^ WP.No.28222 of 2024 S’ £ 12 MAR 2025 m C9 Cufrent Section , -Oft 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.