Sri Rama Krishna Rice Mill vs. The Assistant Commissioner(St)

Order or Direction, more

particularly in the nature of MANDAMUS holding that the impugned :«^ssessment Order passed by the First Respondent, vide Ref. No. ri/S:MR/2019, dated 29-10-2020, for the Tax Period July 2017, in so far as it relates to the broken rice, bran and husk obtained in the " bourse 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/- 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 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-II/CMR/2019, dated 29-10-2020, 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 B. NARASIMHA SARMA (A/C), ADDITIONAL SOLICITOR GENERAL OF INDIA The Court made the following: ORDER A2- 2017 to V per

HON'BLE SRI JUSTICE G.NARENDAR AND HON'BLE SRI JUSTICE HARINATH N WPTT petition NO.7746 of 2024 ORDER:- (per Sri Justice G.Narendar) In this Writ Petition Constitution of India, the petitioner seeks the following relief: filed under Article 226 of the appropriate Writ Order or the nature of MANDAMUS "be pleased to issue Direction more particularly In ^ holding that the impugned Assessment Order pa^ by the First Respondent vide Ref No A211/CMR/201 29102020 for the Tax Period July 2017 to Novem^r 2018 under the SGST Aa 2017 in so far as it relates to the levy of GST on the vaiue ofthe broken rice bran and husk obtained m the of Mining ofthe Paddy of the Third Responden allowed to be retained by the Petitioner in addition to the miilmg 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 taw fac^ withoutjun iction and authority and iilegal ( set aside the same and further direct the Third Respondent^ pay the GST liabiiity on the Petitioner either directly to the First Respondent or to the Petitioner and pass When the matter is listed, both the learned counsel for an 2. learned Government Pleader for Commercial admit that the subject matter of this Writ Petition is W.P.No.45971/2018 petitioner as well as Taxes would covered by the order dated 20.11.2020 in passed by the Division Bench of this High Court. of the said order and for the reasons is allowed and the impugned In that view, in terms mentioned therein, this Writ Petition is 3. 1 - 2 St Assessment Order dated 24.09.2019 passed by the 1 Respondent, in so far as it relates to levy of GST on the value of the by-products 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. No costs. As a sequel, miscellaneous petitions, if any, pending in this Writ Petition shall stand closed. SHAIK MOHD. RAFI assistant, REGISTR^ / //// N OFFICER SE To, Circle, Rest House 1 The Assistant Commissioner(ST), Bhimavaram Road Bhimavaram, West Godavari District, Andhra Pradesh. Prihcipai secretary to the Government, Revenoe (ST) Depadment, . Secretariat Buildings, Velagapudi,

f. TIME LIMIT HIGH COURT DATED:28/03/2024 ORDER 0 2 8 JUN 2024 Slj ★Current Section . WP.No.7746 of 2024 ALLOWING THE WP WITHOUT COSTS