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ESVEEAAR DISTILLERIES PRIVATE LIMITED vs. ASSISTANT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

C. PRAVEEN KUMAR
A.V. RAVINDRA BABU
Pet. Counsel
S. Suri Babu
Res. Counsel
Y.n. Vivekananda
N. Harinath

Petitioner / Applicant

ESVEEAAR DISTILLERIES PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Oct 20, 2022
Order No.

Writ Petition No.15534 of 2022

Citation

2022(10) TAXREPLY 6531
Original Order
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ORDER

The short question that arises for consideration in present writ petition is “whether alcoholic liquor for human consumption falls within the meaning of food or food products”? 2. The circumstances, which led, to filing of writ petition, as under: The petitioner herein is a manufacturer of Indian Made Foreign liquor having its distillery at Karakambadi Village, Chittoor District and is a franchisee of M/s.United Spirits Limited, Bangalore for manufacture of “McDowell” brand alcoholic beverages like rum, whisky and brandy. [It purchases extra neutral alcohol from various distilleries, food flavours, special spirits and caramel from registered dealers situated within the State of Andhra Pradesh as well as from dealers located outside the State of Andhra Pradesh]. An Assessment came to be made by the Respondent No. 1 for the Tax Period of 2017-2018, 2018-2019 & 2019-2020 in levying CGST amounting to Rs. 24,94,104/- with penalty and interest under CGS....

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