WP/811/2019 of V S PADMA BOILED AND RAW Vs THE DY COMMISSIONER on 24 February 2026

1. SREE GOURIPUTRA AGRO PRODUCTS PVT LTD, UNDRAJAVARAM, WEST GODAVARI DISTRICT, REP.BY ITS MANAGING DIRECTOR SRI KUDAPA CHAKRAPANI S/O.LATE KRISHNAMURTHY, AGED ABOUT 59 YEARS, D.NO.11-38,. UNDRAJAVARAM, WEST GODAVARI DISTRICT.

...PETITIONER AND

1. THE DEPUTY COMMISSIONER ST INT, ELURU DIVISION USHA MANSION, ELURU, WEST GODAVARI DISTRICT ANDHRA PRADESH-534001.

2. THE ASSISTANT COMMISSIONER ST, TANUKU-1 CIRCLE , ELURU DIVISION WEST GODAVARI DISTRICT, A.P.

3. THE STATE OF ANDHRA PRADESH, REP BY ITS PRL SECRETARY TO GOVERNMENT,

REVENUE (ST) DEPARTMENT, A.P.SECRETARIAT BUILDINGS, VEIAGAPUDI,

AMARAVATHI, GUNTUR DISTRICT.

4. THE A P STATE CIVIL SUPPLIES CORPORATION, SRI SAI TOWERS, D.NO.10-52/1, 4TH AND 4TH FLOOR, ASHOK NAGAR, BESIDES

SIRIS COMPANY,

BANDAR ROAD, KANURU, VIJAYAWADA, KRISHNA DISTRICT. REP BY ITS MANAGING

DIRECTOR.

5. THE UNION OF INDIA, REP BY ITS SECRETARY (FINANCE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001

...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any appropriate writ, order or direction more particular one in the nature of writ of mandamus holding that the impugned Assessment order passed by the 1st Respondent dated 18-09-2018, for the Tax Period July, 2017 to February, 2018, in so far as it relates to the levy of GST on the value of the broken rice, bran and husk obtained in the course of Milling of the Paddy of the 4th respondent, allowed to be retained by the petitioner in addition to the milling charges, as compensation or exchange for the own rice supplied by the petitioner to the 4th respondent to. make up for the short fall in the yield as contrary to law, facts without jurisdiction and authority and illegal and consequently to set aside the same or in the alternative direct the 4th respondent to pay the GST liability on the petitioner, either directly to the 1st Respondent or to the petitioner IA NO: 1 OF 2019 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 stay of all further proceedings pursuant to the impugned Assessment Order passed by the 1st Respondent dated 18-09-2018, for the Tax Period July, 2017 to February, 2018, pending disposal of the above writ petition Counsel for the Petitioner:

1. SAI GANGADHAR CHAMARTY Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX (AP)

2. KALAMATA R BABU(SC AP CIVIL SUPPL CORPN)

The Court made the following Common Order: (per Hon’ble Sri Justice R.Raghunandan Rao)

The issues raised in all these Writ Petitions are covered by a Division Bench of this Court, dated 20.11.2020, in W.P.No.45971 of 2018.

2. Following the same, these Writ Petitions are disposed of, in terms of the order passed by this Court, in W.P.No.45971 of 2018, dated 20.11.2020. There shall be no order as to costs.

As a sequel, pending miscellaneous applications, if any, shall stand closed.

_______________________ R RAGHUNANDAN RAO, J

________________ T.C.D.SEKHAR, J

25.02.2026 CMK/SSA

THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

WRIT PETITION NOs: 845, 811, 2575, 3873 of 2019 (per Hon’ble Sri Justice R Raghunandan Rao)

25.02.2026

CMK/SSA