Mts. Sri Venkata Narasirnha Ram Sai Modern Rice Mill vs. The Assistant Commissioner (St)
Held
The Court allowed the writ petition, setting aside the assessment order concerning the levy of GST on the value of by-products. This decision was based on a previous similar order by a Division Bench.
Facts
The petitioner challenged an assessment order and a rectification order under the GST Act. The petitioner sought to set aside these orders as illegal, arbitrary, and without jurisdiction.
Key Issues
The primary issue was the legality and jurisdiction of the assessment and rectification orders, particularly concerning the levy of GST on by-products.
Sections Cited
Section 161
AI-generated summary — verify with the full judgment below
THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE R.RAGHUNANDAN RAO WRIT PETITION No.11366 OF 2019
ORDER:- (Per Hon’ble Sri Justice C.Praveen Kumar)
The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:- “……..to issue a Writ of Mandamus or any other appropriate Writ or order or direction, setting aside the assessment order dated 25.8.2018 as illegal, arbitrary, contrary to law, without jurisdiction and also set aside the rectification order dated 5.1.2019, and consequential proceedings thereof, revising the original assessment dated 25.8.2018 under Section 161 of the GST Act for the period July, 2017 to March, 2018, as illegal, arbitrary and contrary to law, in gross violation of principles of natural justice and without jurisdiction, or in the alternative, direct the 2nd Respondent Corporation to bear the liability if it is held to be payable, and pass….”
Heard Sri K.Srinivasa Rao, learned counsel for the petitioner, learned Government Pleader for Commercial Taxes appearing for respondent Nos.1 and 3, Sri P.Hemachandra, learned Standing Counsel appear
The judgment continues below.
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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.