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<h1>Court Nullifies GST Levy on By-Products, Declares It Illegal; Relieves Petitioner from Tax Liability Without Costs.</h1> The HC allowed the writ petition, setting aside the impugned Assessment Order dated 24.09.2019, which levied CGST and SGST on by-products retained by the ... Levy of GST on by-products - consideration for milling services - writ of mandamus - principles of natural justiceLevy of GST on by-products - consideration for milling services - setting aside assessment order - Assessment treating by-products (broken rice, bran and husk) as part of the consideration for milling and levying GST thereon was invalid. - HELD THAT: - The Division Bench earlier in W.P.No.45971/2018 was held to cover the same subject-matter and, following that precedent, the petition succeeds. For the reasons recorded in the said order, the impugned Assessment Order dated 24.09.2019 insofar as it levied GST on the value of the by-products by treating them as consideration paid to the petitioner for milling of paddy is set aside. The Court proceeded by applying the earlier decision and allowed the writ petition without awarding costs.The impugned assessment dated 24.09.2019 is set aside insofar as it relates to levy of GST on the by-products retained by the processor.Final Conclusion: Writ petition allowed; assessment order dated 24.09.2019 quashed in respect of GST demand on by-products (broken rice, bran and husk) treated as consideration for milling for the period July 2017 to November 2018; interlocutory applications, if any, closed. Issues involved:The judgment involves a writ petition filed under Article 226 of the Constitution of India seeking relief against the orders of the 1st Respondent dated 24.09.2019 regarding the levy of CGST and SGST for the period July 2017 to November 2018, specifically related to the liability of GST on the byproducts retained by the 2nd Respondent Corporation.Levy of GST on Byproducts:The court noted that the subject matter of the writ petition was covered by a previous order of the Division Bench of the High Court dated 20.11.2020. In line with the reasoning and decision of the previous order, the court allowed the writ petition and set aside the impugned Assessment Order dated 24.09.2019, which levied GST on the value of the by-products (broken rice, bran, and husk) as part of the consideration paid for milling of the paddy. The court declared the levy of GST on these by-products as illegal, arbitrary, and contrary to law, thereby relieving the petitioner from the GST liability on the said by-products. No costs were awarded, and any pending interlocutory applications in the case were closed as a result of this judgment.
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