IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTYNINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION Nos : 27108, 21998 AND 22055 OF 2021 WRIT PETITION NO: 27108 OF 2021 Between: M/s. Heritage Foods Limited, Gokul, Chandragiri Mandal, KasipentIa Village, Chittoor-517 102, Andhra Pradesh, Reresented By Its Authorized Signatory/ LSenior General Manager Accounts Kirtimalini Kulkarni, R/o Hyderabad. ...PETITIONER AND The Additional Commissioner, Tirupati CGST Commissionerate, Tirupati, 9/86-A, Amaraathi Nagar, West Church Compound, Tirupati- 517502, Chittoor District, Andhra Pradesh. The Chief Commissioner of State Tax, State of Andhra Pradesh. State of Andhra Pradesh, Rep.by its Principal Secretary, Revenue (GST) Department, Secretariat Buildings, Velagapudi, Amaravati, Guntur District. The Union of India, Rep.By its Secretary, Ministry of Finance, Central Secretariat, New Delhi. 1. 2. 3. 4. ...RESPONDENTS 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 an appropriate writ or order or direction more particularly one in the nature of Writ of Mandamus a) declaring the action of the 1®‘ respondent in passing the impugned ORDER-IN-ORIGINAL No.02/2021-CGST(ADC), dated 18-09-2021, as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions - V ,, * of the Act, in violation of principles of natural justice, b) Set aside ORDER- IN-ORIGINAL No.02/2021-CGST(ADC), dated 18-09- 2021, C) Declare that the product 'Flavoured Milk' is taxable only at 5% (2.5% APGST) under Entry 8 of schedule i of the Notification No. 1.2017-Central (Rate) dated 28- 08-2017. }■ A lA NO: 1 OF 2021 T Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of all further proceedings including recovery proceedings through coercive methods in pursuance of the impugned order passed by the 1®‘ respondent in ORDER-IN-ORIGINAL No.02/2021-CGST(ADC),dated 18-09-2021 for the tax period July March, 2020 under the provisions of CGST Act,2017 pending disposal of to writ petition and to pending disposal of the above writ petition. N any 2017 to Counsel for the Petitioner : SRI VIMAL VARMA VASI REDDY Counsel for the Respondent Nos.1 to 3 : THE ADVOCATE GENERAL Counsel for the Respondent No.4 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 21998 OF 7n9i Between: A P Limited Nidamanuru Vijayawada, Krishna District, A.P. Represented by its Managing Director Mr. Pinnamaneni Dhana Prakash. ...PETITIONER AND 1. The Deputy Commissioner (ST), (Audit) No.ll, Division, Vijayawada. 2. The Assistant Commissioner (ST), Benz Circle, Vijayawada. 3. The Chief Commissioner of State Tax, State of Andhra Pradesh. 4. State of Andhra Pradesh, Rep. by its Principal Secretary (Revenue)(GST) Department, Secretariat Building, Velagapudi, Amaravathi, Guntur District. 5. The Union of India, represented by its Secretary, Ministry of Finance, Central Secretariat, New Delhi. ...RESPONDENTS 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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the 1®' respondent in passing the impugned order in Form GST DRC-07 (CGST) dated 27-7-2021 for the tax period 1-7-2017 to 31-1-2021 as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the Act, in violation of principles of natural justice and set aside the same and declare that the product Flavored Milk is taxable only at 5% ( 2.5% CGST and 2.5% APGST) under Entry 8 of Schedule I of the Notification No. 1.2017- Central (Rate) dated 28-6-2017. lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of all further proceedings including any recovery proceedings through coercive methods in pursuance of the impugned order passed by the 1®‘ respondent in Form GST DRC-07 (CGST) dated 27-7-2021 for the for the tax period 1-7-2017 to 31-1-2021 under the provisions of CGST Act 2017 pending disposal of the Writ Petition. Counsel for the Petitioner : SRI BHASKAR REDDY VEMIREDDY Counsel for the Respondent Nos.1 to 4 : THE ADVOCATE GENERAL Counsel for the Respondent No.5 : SRI P. PONNA RAO, DEPUTY SOLICITOR GENERAL OF INDIA WRIT PETITION NO: 22055 OF 2021 Between: M/s. Model Dairy Private Limited, Nidamanuru Vijayawada, Krishna District, A.P. Represented by its Managing Director Mr. Pinnamaneni Dhana Prakash. ...PETITIONER AND 1. The Deputy Commissioner (ST), (Audit) No.II, Division, Vijayawada. The Assistant Commissioner (ST), Benz Circle, Vijayawada. The ChiefCommissionerof State Tax, State of Andhra Pradesh. State of Andhra Pradesh, Rep. by its Principal Secretary (Revenue)(GST) Department, Secretariat Building, Velagapudi, Amaravathi, Guntur District. The Union of India, represented by its Secretary, Ministry of Finance Central Secretariat, New Delhi. 2. 3. 4. 5. ...RESPONDENTS 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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the 1st respondent in passing the impugned order in Form GST DRC-07 (SGST) dated 27-7-2021 for the tax period 1-7-2017 to 31-1-2021 as illegal, arbitrary, high handed, without authority of law and jurisdiction, contrary to the provisions of the Act, in violation of principles of natural justice and set aside the same and declare that the product 'Flavored Milk' is taxable only at 5% (2.5% CGST and 2.5% APGST) under Entry 8 of Schedule I of the Notification No. 1.2017- Central (Rate) dated 28-6-2017. lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to grant stay of all further proceedings including any recovery proceedings through coercive methods in pursuance of the impugned order passed by the 1®‘ respondent in Form GST DRC-07 (SGST) dated 27-7-2021 for the for the tax period 1-7-2017 to 31-1-2021 under the provisions of SGST Act 2017 pending disposal of the Writ Petition. lA NO: 1 OF 2023 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 receive the counter copies on record by allowing the leave petition in the above writ petition. Counsel for the Petitioner: SRI BHASKAR REDDY VEMIREDDY Counsel for the Respondent Nos.1 to 4 : THE ADVOCATE GENERAL Counsel for the Respondent No.5 : SRI P. PONNA RAO, DEPUTY The Court made the following: COMMON ORDER APHC010449452021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY ,THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NOs: 27108. 21998 & 22055 of 202± Between; M/s Heritage Foods Limited, ...PETITIONER AND ...RESPONDENT(S) The Additional Commissioner and Others Counsel for the Petitioner: 1.VIMAL VARMA VASl REDDY Counsel for the Respondent(S); 1 .GP FOR COMMERCIAL TAX 2.HARINATH N (Asst Solicitor General) 3.THE ADVOCATE GENERAL (AP) WRIT PETITION NO: 21998/2021 Between: M/s Model Dairy Private Limited ...PETITIONER AND ...RESPONDENT(S) The Deputy Commissioner St and Others Counsel for the Petitioner: 1. BHASKAR REDDY VEMIREDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2.HARINATH N (Asst Solicitor General) WRIT PETITION NO: 22055/2021 Between: M/s Model Dairy Private Limited ...PETITIONER AND The Deputy Commissioner St and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. BHASKAR REDDY VEMIREDDY Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX 2.HARINATH N (Asst Solicitor General) The Court made the following common Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The issue raised in these three Writ Petitions relate to the question of fivaoured milk. It is the contention of Revenue that flavoured milk would fall under GST Tariff Heading No.2202 9930 attracting tax at the rate of 6% CGST and 6% SGST. The case of the petitioner is that flavoured milk would fall under Tariff Heading No.0402 9990 attracting tax at the rate of 2.5% for CGST and 2.5% for SGST. % This Court, by an order dated 10.12.2024, in W.P.No.254 of 2024 had held that flavoured milk would have to be classified under Tariff Heading No.0402 9990 attracting tax at the rate of 2.5% for CGST and 2. SGST respectively. 3. Following the same, these Writ Petitions are disposed of in terms of the order, dated 10.12.2024, in W.P.No.254 of 2024. It is further submitted that in W.P.No.27108 of 2021, the tax demanded under the impugned assessment order was deposited. In view of the present order, it would be open to the petitioner to apply for refund of tax. Similarly, the other petitioners would also be entitled to apply for refund of tax, if any paid, till date. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- B. PRASADA RAO ASSISTANT REGISTRAR //TRUE COPY// To, S OFFICER Tirupati CGST Commissionerate '^araathi Nagar, West Church ‘ 517502, Chittoor District, Andhra Pradesh. Compound, Tirupati- 2. The Chief commissioner of State Tax, State of Andhra Pradesh. Pradesh Department, State of Andhra raaesh. Secretariat Buildings, Velagapudi, Amaravati, Guntur District. NewIfeThf Finance, Central Secretariat, 5. The Deputy Commissioner (ST), (Audit) No.ll, Division, Vijayawada. 6. The Assistant Commissioner (ST), Benz Circle, Vijayawada. ^ 7. One CC to Sri Vimal Varma Vasi Reddy, Advocate [OPUC] 8. One CC to Sri Bhaskar Reddy Vemireddy, Advocate ®' ImaravaVlOUTJ of Andhra Commercial Tax, High Court of Andhra 11 .One CC to Sri P. Ponna Rao, Deputy Solicitor General 12.Three C.D. Copies. Cnr [OPUC] Pradesh at Pradesh. of India (OPUC) f •HIGH COURT CNR / * •rt ' / 1 % ( DATED:29/01/2025 9 COMMON ORDER WP.Nos.27108, 21998 and 22055 of 2021 fe 2 ^ FEB 2025 | * Current Sectbn . o DISPOSING OF THE W.Ps WITHOUT COSTS i