BharatTaxGST

M/S. Chandra Sekhara Rice Merchant vs. The Assistant Commissioner (State Taxes)

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WP/1632/2024HC Andhra PradeshGSTCNR APHC01002561202406 February 2024Bench: U.DURGA PRASAD RAO,KIRANMAYEE MANDAVA3 pages

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Cause title — parties, addresses and appearances
1 [ 3456 ] IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE U.DURGA PRASAD RAO THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 1632 OF 2024 Between: M/s. Chandra Sekhara Rice Merchant, rep. by its Proprietor, Sri. D. Naga Venkata Radhakrishna Rice Mills Street, Elur - 534001, West Godavari Dist., Andhra Pradesh ...PETITIONER AND 1. The Assistant Commissioner (State Taxes), Elur circle. West Godavari District, A.P. 2. The A.P. State Civil Supplies Corporation, Rep. by its Managing Director 10- 52/1, 4th Floor, Sri Sai Towers Ashok Nagar, Beside Siris Limited Bandar Road, Kanur, Vijayawada 520007 Andhra Pradesh. 3. The District Manager, The Andhra Pradesh Civil Supplies Corporation West Godavari District, Andhra Pradesh. 4. State of Andhra Pradesh, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Amaravathi. 5. The Union of India, Rep. by its Secretary (Finance) Ministry of Finance, North Block, New Delhi 110001. ...RESPONDENTS

The Court made the following Order:

(Per Hon’ble Sri Justice U. Durga Prasad Rao)

In this writ petition filed under Article 226 of the Constitution of India, the petitioner seeks the following relief: “pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction setting aside the orders of the 1stRespondent dated 24.09.2019 for the period July 2017 to November 2018 CGST and SGST as illegal arbitrary and contrary to law in gross violation of principles of natural justice and without authority of law and 2

juri iction and set aside the same and consequently declare that the Petitioner is not liable to GST on the byproducts retained by the 2nd Respondent Corporation or in the alternative direct the 2nd Respondent Corporation to bear the liability if it is held to be payable”

2.

When the matter is listed, both the learned counsel for petitioner as well as learned Government Pleader for Commercial Taxes would admit that the subject matter of this Writ Petition is covered by the order dated 20.11.2020 in W.P.No.45971/2018 passed by the Division Bench of this High Court.

3.

In that view, in terms of the said order and for the reasons mentioned therein, this Writ Petition is allowed and the impugned Assessment Order dated 24.09.2019 passed by the 1st respondent in so far its 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, interlocutory applications pending, if any, in this case shall stand closed. _________________________ U.DURGA PRASAD RAO, J

___________________________ KIRANMAYEE MANDAVA, J 07.02.2024 NNN

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HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SMT. JUSTICE KIRANMAYEE MANDAVA

Writ Petition No.1632 of 2024

07.02.

2024

NNN

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.