SHIRIDI SAINADH INDUSTRIES Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) The petitioner prays for a writ of mandamus declaring that the Assessment Order vide Ref.No.CGST/2017-18/05 dated 29.10.2018 for the tax period July, 2017 to February, 2018 passed by the respondent No.l levying GST on the value of broken rice, bran and husk obtained by the petitioner on milling of the paddy of the respondent No.4 which were allowed to be retained by the petitioner in addition to the milling charges as compensation/exchange for the own rice supplied by the petitioner to the respondent No.4 to make up the shortfall in the yield, as contrary to the law and consequently set aside the same or in the alternative direct the respondent No.4 to pay the GST liability of the petitioner and pass such other order deemed fit.

(2.) The petitioner's case is thus:

(3.) The 1st respondent has filed counter inter alia contending thus: