Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 997 - ANDHRA PRADESH HIGH COURTRate of tax on Fruit Pulp manufactured by the petitioner - Effective date of the circular clarifying the issue of rate of GST - HELD THAT:- From Circular dated 03.08.2022, it was pellucidly mentioned that “including mango pulp was always meant to be at the rate of 12%”. Considering such mentioning, the Division Bench of this High Court in DR. SANDEEP KUMAR GUPTA FOODS AND INNS LTD VERSUS THE UNION OF INDIA THE STATE OF ANDHRA PRADESH THE DIRECTOR GENERAL OF GOODS AND SERVICE TAX (DGGST) , THE COMMISSIONER OF CENTRAL TAX AND CUSTOMS, THE CHIEF COMMISSIONER OF STATE TAXES DEPARTMENT THE ASSISTANT COMMISSIONER OF SALES TAX, THE DEPUTY COMMISSIONER OF CENTRAL TAXES, [2022 (9) TMI 1046 - ANDHRA PRADESH HIGH COURT], which was also dealing with the case falling prior to the date of Circular, held that the petitioner therein was liable to pay GST on mango pulp at the rate 12% only and passed the order accordingly. It would show, a Division Bench of this High Court has ultimately held that since the Circular reads to the effect that the GST rate including mango pulp was always meant to be at the rate of 12%, the same has to be taken as, for all the times the rate was only 12% so far as mango pulp is concerned. The argument of learned Government Pleader that the Circular is only prospective in nature cannot be accepted. Petition allowed.
|