M/S. Bhavani Constructions vs. The Additional Commissioner (St)
Held
The Court set aside the assessment order and the appellate order for the portion relating to the laying of roads in Mallavalli Industrial Park. The matter was remanded to the assessing authority for fresh consideration of the tax rate for these specific works.
Facts
The petitioner was assessed GST at 18% on works contracts executed for APIIC, a government entity. The petitioner argued for a lower rate of 12% based on a certificate classifying certain roads as public roads. The assessment order and subsequent appeal were challenged.
Key Issues
Whether the works contracts executed for APIIC, specifically the laying of roads, qualified for a lower GST rate as public roads. The correct classification and applicable tax rate for these works contracts.
Sections Cited
Notification no. 11/2017-Central Tax (Rate), Notification no. 20/2017-Central Tax (Rate), Notification no. 24/2017-Central Tax (Rate)
AI-generated summary — verify with the full judgment below
APHC010657722025
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] WEDNESDAY, THE TENTH 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: 34211/2025 Between:
M/S. BHAVANI CONSTRUCTIONS,, 16/6/114, NEAR VIJAYA MAHAL, SRINIVASA AGRAHARAM, NELLORE-524001, REP. BY ITS MANAGING PARTNER, MR. DEVI REDDY PANKAJ REDDY.
...PETITIONER AND 1. THE ADDITIONAL COMMISSIONER ST, APPELLATE AUTHORITY, TIRUPATI, FLAT NO. 101, THUNGA
RESIDENCY, RANI PARANTHAKA DEVI MARG, KORAMEENUGUNTA, RENIGUNTA ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH - 517001. 2. THE DEPUTY COMMISSIONER ST, , REGIONAL GST AUDIT AND ENFORCEMENT OFFICE, TIRUPATI, GST BHAVAN, POST OFFICE ROAD, TIRUPATI, TIRUPATI DISTRICT, ANDHRA PRADESH.
THE SUPERINTENDENT OF CENTRAL TAX, NELLORE CENTRAL GST RANGE-3, GST BHAVAN, 4TH FLOOR, D. NO. 24-7- 205/2, PLOT NO. 121, 12TH ROAD, MAGUNTA LAYOUT, NELLORE, SPSR NELLORE DISTRICT, ANDHRA PRADESH - 524003. 4. THE STATE OF ANDHRA PRADESH, REP. BY THE PRINCIPAL SECRETARY TO THE GOVERNMENT,
The judgment continues below.
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