Andhra Pradesh High Court
WP/25586/2020 of M/S SRI VIJAYALAXMI GANESHA MODERN RICE MILL Vs ASSISTANT COMMISSIONER OF STATE TAX on 31 December 2020
C. PRAVEEN KUMAR & HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO W.P. No. 25586 of 2020 O R D E R:- (Per Hon’ble Sri Justice C.Praveen Kumar) This writ petition is filed for the following substantive relief: “….to issue a writ of Certiorari quashing the order of the 2nd
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HON’BLE SRI JUSTICE C. PRAVEEN KUMAR&HON’BLE SRI JUSTICE R. RAGHUNANDAN RAOW.P. No. 25586 of 2020
O R D E R:- (Per Hon’ble Sri Justice C.Praveen Kumar)
This writ petition is filed for the following substantive relief:
“….to issue a writ of Certiorari quashing the order of the 2[nd] respondent in Order No.ZH370820OD83329, dated 17.08.2020, confirming the orders passed by the 1[st] respondent dated 05.01.2019 passed for the tax period from July, 2017 to June, 2018 under the CGST/Andhra Pradesh SGST Act and declare that the petitioner is not liable to pay tax on the value of the broken bran and husk which are allowed to be retained, as by-products in the course of milling of the paddy for the 5[th] respondent and further direct the 5[th] respondent to pay GST @ 5% on the value of the Custom Milled Rice charges of Rs.15/- per quintal.”
Heard the learned counsel for both the parties and perused the material placed on record.
It is brought to the notice of this Court that the issued involved in this case is squarely covered by an order dated 20.11.2020 passed by a Division Bench of this Court in W.P.No.45971 of 2018 wherein the assessment order impugned therein was set aside. The relevant portion of the order is as under:- “In the result, this writ petition is allowed and the impugned Assessment Order passed by the 1[st] respondent vide Ref.No. CGST/2017-18/05, dated 29.10.2018 insofar as it relates to the levy of GST on the value of by-products i.e. broken rice, bran and CPK,J & RRR,J
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husk treating them as part of the consideration paid to the petitioner for milling of the paddy, is set aside. No costs.”
In view of the above, the present writ petition is allowed in terms of the order dated 20.11.2020 passed in W.P.No.45971 of 2018. No order as to costs.
The Registry is directed to annex copy of the order dated 20.11.2020 passed by a Division Bench of this Court in W.P.No.45971 of 2018 to this order.
As a sequel, Miscellaneous Petitions, if any pending, shall stand disposed of as infructuous.
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C. PRAVEEN KUMAR, J
31.12.2020
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R. RAGHUNANDAN RAO, J
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