M/S Vyasaraju Nagesh vs. The Assistant Commissioner St
Held
The Court allowed the writ petitions, following its previous order in W.P.No.45971 of 2018. The assessment orders passed by the 1st respondent, which levied GST on the value of by-products (broken rice, bran, and husk) by treating them as part of the consideration for custom milling of paddy, were set aside. The Court reasoned that the issue was already decided in the cited precedent. However, it clarified that the petitioners would still be liable to pay tax on the sale of these by-products if they are statutorily taxable. The operative direction was to set aside the impugned assessment orders. No issue was expressly left undecided.
Facts
A batch of writ petitions were filed by various petitioners challenging assessment orders passed by the 1st respondent (authority not explicitly named but implied to be a GST assessing authority). These orders levied Goods and Services Tax (GST) on the value of broken rice, bran, and husk, which were obtained by the petitioners as by-products from the custom milling of paddy. The petitioners contended that the issue was covered by a previous order of the High Court in W.P.No.45971 of 2018, dated 20.11.2020. The Government Pleader for Commercial Tax, representing the respondents, did not dispute this contention.
Key Issues
1. Whether the assessment orders levying GST on the value of broken rice, bran, and husk obtained from custom milling of paddy are valid, considering the precedent set by this Court in W.P.No.45971 of 2018? Petitioner's Contention: The petitioners argued that the subject matter of these writ petitions is squarely covered by the order passed by this Court in W.P.No.45971 of 2018, dated 20.11.2020, and therefore, the same order should be applied. They relied on the said previous judgment. Revenue's Contention: The Government Pleader for Commercial Tax, representing the respondents, did not dispute the petitioners' submission that the matter was covered by the earlier High Court order. No specific arguments or reliance on provisions were recorded for the revenue.
AI-generated summary — verify with the full judgment below
HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON’BLE MS. JUSTICE J. UMA DEVI
WRIT PETITION Nos.439, 504, 534, 609, 643, 662, 668, 711, 719, 723, 788 and 792 of 2021
COMMON ORDER: (per UDPR,J)
These batch of writ petitions are filed challenging the assessment orders passed by the 1st respondent levying GST on the value of broken rice, bran and husk obtained by the petitioners on custom milling of the paddy.
Heard learned counsel for petitioners, Sri Srinivasa Rao Kudupudi, learned Government Pleader for Commercial Tax representing on behalf of respondents 1 and 4, Sri P.Hema Chandra, learned standing counsel representing on behalf of respondents 2 and 3 and learned Assistant Solicitor representing on behalf of 5th respondent.
When the matter is taken up for hearing, learned counsel for petitioners would submit that the subject matter in these writ petitions is squarely covered by the order passed by this Court in W.P.No.45971 of 2018, dated 20.11.2020 and the same order may be passed in these writ petitions also. Learned Government Pleader for Commercial Tax representing on behalf of respondents has not disputed the said fact.
Followin
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