BALAJI READY MIX CONCRETE Vs. UNION OF INDIA

JUDGEMENT

(1.) Challenge in this writ petition is to the order dtd. 27/3/2023 bearing No.GUN-GST-000-JC-78/2022-2023-GST passed by the Joint Commissioner (CT), Guntur, whereby he has levied tax on the value of the material that was supplied free of cost to the petitioner by its contractees/service recipients for the manufacture of site mix/ready mix concrete.

(2.) Heard Dr. M.V.K. Moorthy, learned counsel for the petitioner, and Mr. B.V.S. Chalapathi Rao, learned Senior Standing Counsel for CBIC, for the respondents.

(3.) Brief overview of the facts leading to the lis in this writ petition may be stated as follows: