M/S. Potnuru Venkata Ramanayya vs. The Assistant Commissioner (St) (Fac)
Held
The Court held that the petitioner was not given a personal hearing, which was crucial given the ambiguity in classifying tamarind as 'dried' versus 'fruit variety'. Subsequent notifications also indicated a move towards exempting dried tamarind.
Facts
The petitioner, a dealer in tamarind, was levied GST at 5% on tamarind fruit, which they claimed was exempted. The authorities classified it as 'dried tamarind', making it taxable, and passed an order without a personal hearing.
Key Issues
The primary issues were whether tamarind fruit was correctly classified as dried tamarind for taxation and whether the principles of natural justice were violated by not providing a personal hearing.
Sections Cited
Section 9(1)
AI-generated summary — verify with the full judgment below
Heard together (6 matters)
Read from the judgment's own cause title. This page is filed under one of them.
THE HON’BLE SRI JUSTICE C. PRAVEEN KUMAR
AND THE HON’BLE SRI JUSTICE CHEEKATI MANAVENDRANATH ROY
W.P. No. 26151 of 2018 W.P. No. 26041 of 2018 W.P. No. 26177 of 2018 W.P. No. 26205 of 2018 W.P. No. 26211 of 2018 W.P. No. 26383 of 2018 COMMON ORDER: (Per the Hon’ble Sri Justice C.Praveen Kumar)
1) Since the issue involved in all these Writ Petitions being one and the same, they are heard together and disposed of by this Common Order. 2) W.P. No. 26151 of 2018 is taken as a lead petition. The facts are as under: i. The Petitioner herein is a Proprietary concern and a registered dealer under the AP VAT Act, 2005. The Petitioner is engaged in sale and purchase of Tamarind [fruit] and filing its monthly returns duly reporting the turnovers scored by it. ii. The action of the 1st Respondent in levying tax @ 5% on the turnover of Tamarind [Fruit Variety], which according to the Petitioner is exempted under Entry No. 57 in Notification No.2/2017 Central Tax (rate), dated 28.06.2017, by classifying the tamarind as ‘Dried Tamarind’ falling under Entry 17 of Schedule II of the Notification No. 1/2017 – Central Tax (rate), dated 28.06.2017, as illegal and
The judgment continues below.
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