WP/5650/2025 of M/s. MS Marine Traders, Vs ASSISTANT COMMISSIONER

1 APHC010104342025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529] (Special Original Jurisdiction) WEDNESDAY ,THE TWELFTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5650/2025 Between: M/s. Ms Marine Traders, ...PETITIONER AND Assistant Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner, who is registered under the APGST Act, was subjected to assessment for the period 2022-2023 and 2023-2024, under the provisions of the APGST Act, by the Assistant Commissioner (ST) Jagannaikpur Circle, Kakinada Division. 2. The bone of contention was whether Vannamei Shrimp, sold by the petitioner, for the relevant period, fall under HSN Code No.0306 or would 2 fall under any other category. The petitioner had been granted an opportunity of hearing in which the Chartered Accountant of the petitioner and the husband of the petitioner are said to have attended on 31.01.2025. The Assista