M/S. Lakshmi Ganapathi Traders vs. The Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
Order or Direction particularly in the nature of WRIT 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 more
November, 2018, under the SGST Act, 2017, in so far as it relates to the bran and husk obtained in the levy of GST on the value of the broken rice 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, 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 course as 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. A2-11/CMR/2019, dated 28-10-2020, for the Tax Period July, 2017 to November, 2018, under the SGST Act, 2017. Counsel for the Petitioner: Sri G. NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following Order:
APHC010347542024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY, THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 17830/2024 Between: M/s. Lakshmi Ganapathi 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 The Court made the following order: (perHon’ble Sri Justice R. Raghunandan Raoj The issue raised in the present Writ Petition is covered by earlier order of this Court dated 20.11.2020 in W.P.No.45971 of 2018. ...RESPONDENT(S) Accordingly, this Writ Petition is allowed and the impugned assessment order dated 28.10.2020 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 petitioner for milling of the paddy is set aside. There shall be no order as to costs.
As a sequel, pending miscellaneous petitions, if any, shall stand closed. A VENUGOPALA RAO ASSISTANT REGISTRAR SECTION OFFICER //// To,
The Assistant Commissioner (ST), Bhimavaram Circle, Rest House Road Bhimavaram, West Godavari District, Andhra Pradesh.
The State of Andhra Pradesh, rep. by the Principal Secretary to the Government, Revenue (ST) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P. T The A.P. State Civil Supplies Corporation, Sri Sai Towers, D.no. 10-52/1,4*^ and 4'^ Floor, Ashok Nagar, Beside Siris Company, Bandar Road, Kanuru, Vijayawada - 520007, A.P., rep by its Managing Director.
The Union of India, rep. by its Secretary (Finance), Ministry of Finance, North Block, New Delhi - 110001. 5. Two CD Copies LA Writ NS Sec.
HIGH COURT DATED: 14/08/2024 ORDER ano^ W.No.17830 of 2024 5 15 FEB 2025 tn 09, ^ . Current Section ALLOWING THE WRIT PETITION WITH NO 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.