1 IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4291 OF 2025 Between: M/s.DodIa Dairy Limited, Devara Palem Village, Nellore District Andhra Pradesh - 524001. Rep. by its Manager (Taxation) and Authorized Signatory Ms.Usha Uppala. ...PETITIONER AND 1. The Additional Commissioner (State Tax), and Appellate Authority, Tirupathi, Tirupathi District, State of Andhra Pradesh. 2. The Deputy Commissioner (ST) (LTU), Nellore Division, Nellore, Nellore District, State of Andhra Pradesh. 3. The Assistant Commissioner (ST), Nellore -1, Nellore Division, Nellore State of Andhra Pradesh. 4. The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue (CT) Department, Secretariat, Amaravati, Guntur Dist, Andhra Pradesh. ...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 WRIT OF MANDAMUS or any other appropriate Writ or Order or Direction declaring the action of the Respondent in rejecting the appeal vide Proceedings dated 16.12.2024, confirming higher rate tax @ 12% and @ 18% instead of @ 5% on the sale of flavoured milk and Almond or Badam flavoured milk respectively for the tax period 2019-20 under CGST/SGST/IGST Acts, 2017, without considering various .contentions raised by the Petitioner in the Grounds of Appeal and Additional Grounds of Appeal filed by the Petitioner before the 1st Respondent and not even discussing the same while passing the Proceedings, but merely extracting all the contentions of the Petitioner in the Proceedings as arbitrary, contrary to law, bias, frivolous and the same is in violation of principles of natural justice and rule of law and consequently set aside both the appeal Proceedings dated 16.12.2024, and the Original Assessment Proceedings dated 24.01.2022 uploaded 28.01.2022, by passing Summary of the Order in Form GST DRC-07 as null and void. lA NO: 1 OF 2025 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 suspend the operation of the Appeal Proceedings dated 16.12.2024 and Summary of the Order passed by the 2"^^ Respondent dated 24.01.2022 uploaded on 28.01.2022, for the tax period 2019-20, under the CGST/SGST/IGST Acts, 2017, pending disposal of the above writ petition or otherwise the Petitioner will be put to irreparable loss and hardship. Counsel for the Petitioner: SRI SHAIK JEELANI BASHA Counsel for the Respondent Nos.1 to 4: GP FOR COMMERCIAL TAX The Court made the following: ORDER APHC010079302025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] TUESDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSANDAND TWENTYFIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 4291/2025 Between: M/s.dodia Dairy Limited ...PETITIONER AND The Additional Commissioner State Tax and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.SHAIKJEELANI BASHA Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sri Justice R Raghunandan Rao) The petitioner, which is in the business of sale of milk and milk products, was subjected to proceedings, dated 16.12.2024, passed by the 1"* respondent, confirming tax @ 12 % and 18 %, on sale of flavoured milk, including Almond and Badam flavoured milk, instead of taxing the same @ 5 %, for the tax period 2019-20, under the COST/ SGST/ IGST Acts, 2017. 2 RRR, J & MRK, j ^ W.P.No.4291 of 2025 This Court had earlier considered similar cases relating to the ^ question of rate of tax payable on sale of flavoured milk, including Almond and Badam flavoured milk. This Court, in its order, dated 10.12.2024 W.P.No.254 of 2024, had held that the relevant entry, under which the rate of tax on sale of flavoured milk should be taxed, was under entry No.0402 in the exercise tariff and consequently, the rate of tax payable on sale of such flavoured milk would be 5 %. 2. in 3. Following the said Judgment, this Writ Petition is allowed, setting aside the assessment order, dated 24.01.2022 and the appellate order, dated 16.12.2024, and remanding the matter back to the Assessment Authority to issue fresh proceedings by applying the rate of tax @ 5% on the sale of flavoured milk. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- K. TATA RAO DEPUTY REGISTRAR OFFICER 1. The Additional Commissioner (State Tax), and Appellate Authority, Tirupathi, Tirupathi District, State of Andhra Pradesh. 2. The Deputy Commissioner (ST) (LTU), Nellore Division, District, State of Andhra Pradesh. 3. The Assistant Commissioner (ST), Nellore State of Andhra Pradesh. 4. The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Secretariat, Amaravati, Guntur District, Andhra Pradesh. 5. One CC to Sri Shaik Jeelani Basha, Advocate [OPUC] 6. Two CCs to GP for Commercial Tax, [OUT] 7. Three CD Copies. //TRUE COPY// To. Nellore, Nellore -1, Nellore Division, Nellore High Court of Andhra Pradesh. gi w HIGH COURT DATED:25/02/2025 ORDER WP.No.4291 of 2025 I 27 MAR 2025 ^ . Current Section ^ ALLOWING THE WRIT PETITION WITHOUT COSTS