K P C Projects Limited vs. The Andhra Pradesh Industrial Infrastructure Corporation Limited
Held
The Court directed APIIC to pay the differential GST of 6% to the petitioner within two months of the petitioner submitting necessary bills. This decision was based on previous similar orders by the Court.
Facts
The petitioner executed works contracts with APIIC and initially collected GST at 12%. However, they were later asked to pay 18% GST based on an Advance Ruling and an internal memo, leading to a demand for differential tax. The petitioner sought payment of this differential tax from APIIC.
Key Issues
Whether APIIC is liable to pay the differential GST amount when the concessional rate of tax was restricted to works contracts executed by the Government itself.
Sections Cited
Notification No. 11/2017-Central Tax (Rate), Notification No.24/2017-Central Tax (Rate)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAViSK (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF NOVEME TWO THOUSAND AND TWENTY FOUR PRESENT \ o i 55- ’4- THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 20417 OF 2024 Between: K P C Projects Limited, 31-15-29, Katurivari Street, Machavaram Down R tSdeva^Rao”"^' Pradesh, Rep. by its Director Mr! ...Petitioner AND 1. Andhra_Pradesh Industrial Infrastructure Corporation Limited nk°tri;,°inah Plot no. 1,1.T. Park, Mangalagiri, Guntur District, Andhra Pradesh, Rep. by its Managing Director. 2. ^The Chief Engineer, Andhra Pradesh Industrial Infrastructure DS“dh™P?aderh."°°^' 3. _The State of Andhra Pradesh, Rep. by the Principal Secretary to the Government, Industrial Department, A.P. Secretariat Buildings Velagapudi, Guntur District, Andhra Pradesh. ' Sis*'“oSS-Woir*"'’ ...Respondents 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 issue an appropriate Writ, Order or Direction more particularly in the nature of MANDAMUS declaring that
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