M/S. Rk Infracorp Private Limited vs. Assistant Commissioner (State Tax)
Held
The Court set aside the adjudication order regarding the 18% tax levy on road works and directed the Assistant Commissioner to redo the assessment. The re-assessment should consider a certificate clarifying the public nature of the roads.
Facts
The petitioner was levied a higher rate of tax (18%) on infrastructure/road works by the Assistant Commissioner. The petitioner argued that the applicable rate should be 12% based on clarifications regarding the public nature of the works.
Key Issues
Whether the infrastructure/road works executed by the petitioner were subject to a 12% or 18% GST rate. The applicability of a certificate clarifying the public nature of the roads for tax rate determination.
Sections Cited
Section 73, Section 50
AI-generated summary — verify with the full judgment below
WP_32737_2025 APHC010628902025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE THIRTY FIRST DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 32737/2025 Between: 1.M/S. RK INFRACORP PRIVATE LIMITED,, REP. BY ITS DIRECTOR, MR. R. SHRAVANRAJ REDDY 1/712, DWARAKA NAGAR, KADAPA-516 004, ANDHRA PRADESH ...PETITIONER AND 1.ASSISTANT COMMISSIONER STATE TAX, KADAPA-L CIRCLE, KADAPA DIVISION. 2.ANDHRA PRADESH INDUSTRIAL INFRASTRUCTURE CORPORATION, REP. BY ITS MANAGING DIRECTOR, APIIC TOWERS, PLOT NO.1, IT PARK, MANGALAGIRI, GUNTUR DISTRICT, ANDHRA PRADESH-522503. 3.STATE OF ANDHRA PRADESH, REP. BY ITS CHIEF SECRETARY AND SPECIAL CHIEF SECRETARY TO GOVERNMENT (FAC), STATE TAX DEPARTMENT, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. ...RESPONDENT(S):
WP_32737_2025 Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to for the reasons stated above, it is prayed that the Hon’ble Court may be please
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