Disposed

S v. Modern Boiled and Raw Rice Mill v Deputy Commissioner

Andhra Pradesh HC18 Aug 2020WP/2814/2019

Case brief

AI extract

What is this about?

The court disposed of a writ petition seeking to quash an assessment order liable to GST on milling by-products. Directing the petitioner to avail the alternative remedy of appeal under Section 107 of the GST Act, the court restrained respondents from taking coercive steps for three weeks.

What did the court decide?

Liberty to file appeal under Section 107 of GST Act within ten days; respondents restrained from coercive steps for three weeks.

S v Modern Boiled and Raw Rice Mill Vs Deputy… — GST and Indirect Tax | Andhra Pradesh HC (2020)

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HON’BLE SRI JUSTICE C. PRAVEEN KUMAR & HON’BLE SRI JUSTICE B. KRISHNA MOHAN

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W.P. No. 2814 of 2019

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O R D E R: - (Per Hon’ble Sri Justice C.Praveen Kumar)

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This writ petition is filed for the following substantive relief:

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“…to issue a Writ of Mandamus holding that the impugned Assessment Order passed by the 2^nd respondent dated 27.12.2018 for the tax period from July, 2017 to May, 2018 insofar 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 4^th respondent, allowed to be retained by the petitioner, in addition to the milling charges, as compensation/exchange for the own rice supplied by the petitioner to the 4^th 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 4^th respondent to pay the GST liability on the petitioner, either directly to the 1^st respondent or to the petitioner.”

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When the matter is taken up for hearing, the learned Government Pleader for Commercial Tax appearing on behalf of respondent Nos.1 and 2 submits that this Court, while disposing of similar matters in W.P.No. 11819 of 2020, dated 21.07.2020 and W.P.No.7407 of 2020 dated 11.08.2020, directed the petitioners therein to avail alternative remedy of appeal before the appellate authority under Section 107 of Goods and Services Tax Act, however, the respondents were directed not to take any coercive steps.

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2 CPK,J & BKM,J WP._2814_2019

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The learned counsel for the petitioner fairly submits that in view of the above referred orders passed by this Court, the present writ petition can as well be disposed of in terms thereof.

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Considering the above submissions, the writ petition is disposed of in terms of the orders passed by this Court in W.P.No. 11819 of 2020, dated 21.07.2020 and W.P.No.7407 of 2020 dated 11.08.2020 granting liberty to the petitioner to avail the effective and alternative remedy of filing an appeal under Section 107 of Goods and Services Tax Act. If such appeal is filed in accordance with law within ten days, the appellate authority may examine the same and pass appropriate orders. As an interim measure, the respondents are restrained from taking any coercive step against the petitioner for a period of three weeks from today. No order as to costs.

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As a sequel, Miscellaneous Petitions, if any pending, shall stand disposed of as infructuous.

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____________________ C. PRAVEEN KUMAR, J 18.08.2020 ____________________ B. KRISHNA MOHAN, J

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bcj

S v. Modern Boiled and Raw Rice Mill v Deputy Commissioner

Case brief

What is this about?

What did the court decide?

S v. Modern Boiled and Raw Rice Mill v Deputy Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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