M/S. Sri Vijaya Visakha Milk Producers Company LTD. vs. Asst. Commissioner Of Central Tax
Held
The Court held that flavoured milk should be classified under Tariff Heading 0402, as it is a milk product and the entry for 0402 is more specific than the general entry for beverages under 2202. Consequently, the penalty levied under Section 122(2)(b) read with Section 74 was also set aside.
Facts
The petitioner classified flavoured milk under Tariff Heading 0402, while the respondent classified it under 2202, leading to a demand for tax shortfall and penalty. The petitioner argued that flavoured milk should fall under 0402, citing its composition and previous classifications.
Key Issues
The primary issue was the correct classification of flavoured milk under the GST regime, specifically whether it falls under Tariff Heading 0402 or 2202. A secondary issue was the validity of the penalty imposed for alleged tax evasion.
Sections Cited
Section 122, Section 74
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 254 OF 2024 Between: M/s. Sri Vijaya Visakha Milk Producers Company Ltd., rep. by its Managing Director, Mr. S.V.Ramana, Akkireddypalem, Visakhapatnam-530 012 ...PETITIONER AND Asst. Commissioner of Central Tax, 45-57-21, 2nd Floor, Sriya Complex, Narasimha Nagar, Visakhapatnam - 530 024.
Joint. Director, O/o. the Directorate General of GST Intelligence, Visakhapatnam Zonal Unit, Visakhapatnam.
The Central Board of Indirect Taxes and Customs, Ministry of Finance, North Block, New Delhi - 110 001.
The Union of India, Represented by its Secretary, Ministry of Finance, ? North Block, New Delhi - 110 001.
The State of Andhra Pradesh, Rep. by its Principal Secretary to '
Government, Revenue (CT-II), Secretariat, Velagapudi, Amaravathi, Guntur District., Andhra Pradesh. 1. 2. 3. 4. 5. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed there
The judgment continues below.
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