M/S. Sai Durga Traders vs. The Assistant Commissioner (St)

Order or Direction particularly in the nature of MANDAMUS holding that the impugned Assessment Order passed by the First Respondent, vide Ref. No. A2- 11/CMR/2019, dated 28-10-2020, for the Tax Period July, 2017 to November, 2018, under the COST Act, 2017, in so far as it relates to the levy of GST on the value of the broken rice, bran and husk obtained in the course of Milling of the Paddy of the Third Respondent, allowed to be retained by the Petitioner, in addition to the milling charges of Rs. 15/- per quintal, as compensation/exchange for the own rice supplied by the Petitioner to the Third Respondent to make up for the short fall in the yield, as contrary to law, facts, without juri iction and authority and illegal and consequently set aside the same and further direct the Third Respondent, to pay the GST liability on the Petitioner, either directly to the First Respondent or to the Petitioner. more lA 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 grant stay of all further proceedings, including collection of the disputed tax, pursuant to the impugned Assessment Order passed by the * First Respondent vide Ref No. A2- ll/CMR/2019, dated 28-10-2020, for the Tax Period July, 2017 to November, 2018, under the CGST Act, 2017. 3 Counsel for the Petitioner(s): SRI. G NARENDRA CHETTY Counsel for the Respondents 1 & 2 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : GP FOR CIVIL SUPPLIES Counsel for the Respondent No.4 : SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 18236 OF 2024 Between: M/s. Sai Durga Traders, 18-1-49/1, Main Road, Palakol, West Godavari District, Andhra Pradesh - 53450, Rep. by its Partner, K. Rama Prasad. ...PETITIONER AND 1. The Assistant Commissioner (ST), Behind B.V.R.M. School, Palakol, W.G. District, A.P.

4 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 to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Assessment Order Respondent CGST/37ABAFSO723K1Z8/2018-19, dated 10-12-2019, for the Tax Period July, 2017 to November,2018, under the COST Act, 2017, in so far as it relates to the levy of GST on the value of the broken rice, bran and husk obtained in the course of Milling of the Paddy of the Third Respondent, allowed to be retained by the Petitioner, in addition to the milling charges of Rs. 15/- per quintal, as compensation/exchange for the own rice supplied by the Petitioner to the Third Respondent to make up for the short fall in the yield, as contrary to law, facts, without juri iction and authority and illegal and consequently set aside the same and further direct the Third Respondent, to pay the GST liability on the Petitioner, either directly to the First Respondent or to the Petitioner. passed by the First vide Ref. No. lA 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 to grant stay of all further proceedings, including collection of the disputed tax, pursuant to the impugned Assessment Order passed by the First Respondent vide Ref No. CGST/37ABAFSO723K1Z8/2018-19, dated 10- 12-2019, dated 28-10-2020, for the Tax Period July, 2017 to November, 2018, under the CGST Act, 2017. Counsel for the Petitioner(s): SRI G NARENDRA CHETTY Counsel for the Respondents 1 & 2 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : GP FOR CIVIL SUPPLIES

5 Counsel for the Respondent No.4 ; SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 18237 OF 2024 Between: Sri Durga Traders, 18-1-49/1, Main Road, Palakol, West Godavari District, Andhra Pradesh - 53450, Rep. by its Partner, K Ram Prasad ...PETITIONER AND 1. The Assistant Commissioner, (ST), Behind B.V.R.M. School, Palakol, W.G. District, A.P.

6 July, 2017 to November,2018, under the SGST Act, 2017, in so far as it relates to the levy of GST on the value of the broken rice, bran and husk obtained in the course of Milling of the Paddy of the Third Respondent, allowed to be retained by the Petitioner, in addition to the milling charges of Rs. 15/- per quintal, as compensation/exchange for the own rice supplied by the Petitioner to the Third Respondent to make up for the short fall in the yield, as contrary to law, facts, without juri iction and authority and illegal and consequently set aside the same and further direct the Third Respondent, to pay the GST liability on the Petitioner, either directly to the First Respondent or to the Petitioner. lA 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 to grant stay of all further proceedings, including collection of the disputed tax, pursuant to the impugned Assessment Order passed by the First Respondent vide Ref No. Ref No. SGST/37ABAFSO723K1Z8/2018- 19, dated 10-12-2019, for the Tax Period July, 2017 to November, 2018, under the SGST Act, 2017. Counsel for the Petitioner(s): SRI G NARENDRA CHETTY Counsel for the Respondents 1 & 2 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.3 : GP FOR CIVIL SUPPLIES Counsel for the Respondent No.4 : SRI PASALA PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA The Court made the following ; COMMON ORDER

APHC010347522024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] TUE AY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION Nos.18230. 18236 & 18237 OF 2024 WRIT PETITION NO: 18230/2024 Between: Lakshmi Ganapathi Traders ...PETITIONER AND \ \ The Assistant Commissioner and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX WRIT PETITION NO: 18236/2024 ...RESPONDENT(S) Between: M/s. Sai Durga Traders, ...PETITIONER AND The Assistant Commissioner St and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX WRIT PETITION NO: 18237/2024 ...RESPONDENT(S) Between: Sri Durga Traders ...PETITIONER AND The Assistant Commissioner and Others Counsel for the Petitioner: 1.G NARENDRA CHETTY Counsel for the Respondent{S): 1.GP FOR COMMERCIAL TAX ...RESPONDENT(S) 2. •i. The Court made the following Common Order: (perHon’ble Sri Justice R. Raghunandan Raoj The issues raised in these Writ Petitions are covered by an earlier order of this Court dated 20.11.2020 in W.P.No.45971 of 2018. Accordingly, these Writ Petitions are allowed and the impugned assessment orders dated 28.10.2020 & 10.12.2019 passed by the 1 respondent, in so far as it relates to levy of GST on the value of the by-product i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioners for milling of the paddy are set aside. There shall be no order as to costs.

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n HIGH COURT DATED:20/08/2024 COMMON ORDER WP.Nos.18230,18236 and 18237 of 2024 19 SEP 20?<. % mji co/f '\0 . Current Section 'TC V^ ALLOWING ALL WP’s WITHOUT COSTS