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REDDY ENTERPRISES vs. THE STATE OF ANDHRA PRADESH & OTHERS
(Supreme Court)

Hon'ble Judges:

S. RAVINDRA BHAT
DIPANKAR DATTA
Pet. Counsel
Basava Prabhu S Patil
M.v.k Moorthy
Hitendra Nath Rath
Res. Counsel
---

Petitioner / Applicant

REDDY ENTERPRISES
Respondent THE STATE OF ANDHRA PRADESH & OTHERS
Court

SC (Supreme Court)

Date May 17, 2023
Order No.

Special Leave to Appeal (C) No(s). 9616/2023

Citation

2023(5) TAXREPLY 11960
Original Order
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ORDER

ORDER PER 1. It is contended by the petitioner that the entire amounts received by it include wages paid, ESI and EPF contributions cannot be included as a part of the taxable turnover. The Assessing Officer appears to have rejected this contention on which the petitioner approached the High Court. 2. This Court notices that the High Court has relegated the matter to the Assessing Officer who is required to look into the matter afresh. Since the matter is at large, there is no ground for interference. 3. However, all contentions of the petitioner; including substantiation of its objections are kept open. The Assessing Officer shall deal with the merits of those objections while passing the reasoned order. 4. It is submitted on behalf of the petitioner that more than ₹30 crores have been paid. It is open to the petitioner to seek clarification in this regard from the High Court. 5. The special leave petition is disposed of in the above terms. 6. Pending appl....

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