Case LawWrit Petition No. 11644 of 2023
Balaji Ready Mix Concrete Vs Union of India
- Court:
- High Court
- Bench:
- Andhra Pradesh
- Date:
- January 28, 2026
- Type:
- Writ Petition
- Members:
- CHEEKATI MANAVENDRANATH ROY, TUHIN KUMAR GEDELA
Subject
Value of Free Supply Materials by Service Recipient Not Includible for Tax Levy
Valuation
Summary
The writ petition is allowed , and the impugned order dated 27.03.2023, which levied tax on the value of materials supplied free of cost to the petitioner, is set aside . The Court found that such free supply materials are not exigible to tax, aligni…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Challenge in this writ petition is to the order dated 27.03.2023 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 mi…