The High Court allowed writ petitions challenging appellate orders that confirmed GST levies on the value of by-products obtained from custom milling of paddy, relying on a prior judgment.
Appellate orders confirming GST levies on by-products of custom milling were set aside.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HON'BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON’BLE MS. JUSTICE J. UMA DEVI WRIT PETITION Nos.3150, 3231, 3241 and 3243 of 2021
COMMON ORDER : (per UDPR,J)
These writ petitions are filed challenging the appellate orders passed by the 2nd respondent in confirming the assessment orders passed by the 1st respondent levying GST on the value of broken rice, bran and husk obtained by the petitioners on custom milling of the paddy.
2
passed by the 1st respondent levying GST on the value of by-products i.e., broken rice, bran and husk treating them as part of the consideration paid to the petitioners for custom milling of the paddy, are set aside. However, it is made clear that the petitioners are liable to pay tax on sale of by-products if they are statutorily taxable.
As a sequel, miscellaneous applications pending for
consideration, if any, shall stand closed. No costs.
_________________________ U.DURGA PRASAD RAO, J
J.UMA DEVI, J
10.02.2021 SS
1 issue framed by the court
Whether the appellate orders confirming GST levies on by-products of custom milling are maintainable.
2 provisions across 1 enactments
U. DURGA PRASAD RAO
J. UMA DEVI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
