Back
U. DURGA PRASAD RAO, VENKATA JYOTHIRMAI PRATAPA
Sri Varsha Food Products India Private Limited – Appellant
Versus
Assistant Commissioner (ST) Tirupathi - II Circle – Respondent
ORDER :
U.DURGA PRASAD RAO, J.
The petitioner prays to set aside the impugned Assessment Order passed by the 1st respondent in Form GST DRC-07, dated 30.07.2022, in Order No.ZH370722OF80604 in GSTIN No.37AAMCS995H1ZL, for the tax period 2017-18 to 2020-21 read with the Endorsement dated 27.03.2023, issued by the second respondent in confirming the levy of tax on Fruit Pulp manufactured by the petitioner to 18% as against 12% as clarified by the 4th and 5th respondents herein as illegal and for a consequential direction.
2. Heard learned counsel for petitioner Sri Suri Babu and Sri P.Shreyas Reddy, learned Government Pleader Commercial Tax representing respondents 1 to 3, Sri Suresh Kumar Routhu, learned Senior Standing Counsel for CBIC representing respondent 4 and Sri N.Harinath, learned Deputy Solicitor General for respondent 5.
3. After making preliminary arguments, learned counsel for petitioner referring to the order dated 14.09.2022 in W.P.No.17267 of 2022 passed by a Division Bench of this High Court, would submit that the said order squarely applies to the case on hand and requested to pass the order accordingly.
4. In W.P.No.17267 of 2022 a Division Bench of this High Court was
The main legal point established is that the Circular clarified the GST rate for mango pulp as 12%, and the Court upheld the applicability of this rate based on the explicit mention in the Circular a....
The central legal point established in the judgment is the reliance on the recommendation of the GST Council and the clarification provided in the circular to determine the applicable GST rate for Ma....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
