M/S Chittela Polireddy vs. The Additional Commissioner (St) And Appellate Authority
Held
The Court, relying on a previous Division Bench judgment, set aside the assessment and appellate orders. The matter was remanded to the Assessing Authority to determine the petitioner's eligibility for the reduced tax rate under the notification for the period 13.10.2017 to 31.03.2021, with a clarification on reimbursement from TTD.
Facts
The petitioner challenged assessment and appellate orders levying 18% GST on works contracts executed for Tirumala Tirupati Devasthanams (TTD) for assessment years 2018-19 to 2020-21. The petitioner contended entitlement to a lower tax rate under Notification No. 31/2017-CT (R).
Key Issues
Whether the petitioner was entitled to a reduced GST rate on works contracts for Tirumala Tirupati Devasthanams as per Notification No. 31/2017-CT (R), instead of the 18% levied.
Sections Cited
Notification No. 31/2017-CT (R)
AI-generated summary — verify with the full judgment below
APHC010272292026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 15454/2026 Between:
M/S CHITTELA POLIREDDY, 7/59, MAIN ROAD AYINAMUKKALA, DORNALA, PRAKASAM, ANDHRA PRADESH-523331. REP BY ITS PROPRIETOR SRI. CHITTELA POLIREDDY, S/O. VENKATSWARLU, AGED ABOUT 37 YEARS.
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER ST AND APPELLATE AUTHORITY, TIRUPATI -II CIRCLE, TIRUPATI, ANDHRA PRADESH- 517501. 2. THE ASSISTANT COMMISSIONER ST, MARKAPUR CIRCLE, NELLORE DIVISION-524001, ANDHRA PRADESH.
UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, NEW DELHI-110001. 4. STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (CT) DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT, ANDHRA PRADESH.-522237
THE EXECUTIVE OFFICER, TIRUMALA TIRUPATI DEVASTHANAMS, TIRUMALA, TIRUPATI, SRI BALAJI DISTRICT, ANDHRA PRADESH- 517501
THE CHIEF ENGINEER, TIRUMALA TIRUPATI DEVASTHANAMS,
2 RRR,J
The judgment continues below.
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