VENKATESWARA CONSTRUCTIONS Vs. ASSISTANT COMMISSIONER OF STATE TAX

JUDGEMENT

(1.) The petitioner had undertaken certain works for M/s. Andhra Pradesh Industrial Infrastructure Corporation (herein referred to as "M/s. APIIC"), which is arrayed as 4th respondent in the present Writ Petition. The works conducted in this regard during the period 1/4/2021 to 31/11/2022 became the subject matter of assessment which is disputed by the petitioner.

(2.) It is the case of the petitioner that the petitioner was liable to pay CGST @ 6% and SGST @ 6% for the works executed by the petitioner for the 4th respondent for the period 1/4/2021 to 1/1/2022 and @ 9% CGST and 9% SGST for the works executed from 1/1/2022 onwards. The petitioner contends that tax was collected @ 12% for the period 1/4/2021 to 1/1/2022 and paid to the GST department. For the period 1/1/2022 till 30/11/2022, the 4th respondent only remitted 12% as CGST and the same had been passed on to the petitioner by the department. However, the 4th respondent which should have paid 18%, had paid only 12% and the 4th respondent is liable to pay the remaining 6% tax. The petitioner relies upon a letter issued by the Zonal Manager, Kadapa of the 4th respondent, dtd. 22/5/2023, wherein the liability of the 4th respondent to pay GST @18% for work measured and recorded after 1/1/2022 is a clear admission of the liability of the 4th respondent.

(3.) As far as the tax liability of the petitioner for the period 1/4/2021 to 1/1/2022 is concerned, the petitioner contends that the petitioner is liable to pay CGST and SGST @ 6% respectively on account of notification No.24/2017 Central Tax (rate), dtd. 21/9/2017, (herein referred to as 'notification No.24/2017') which provided for concessional rate of tax. The relevant entry providing for the concessional rate of taxation @ 6% is as follows: <IMG>JUDGEMENT_142_LAWS(APH)7_2024_1.jpg</IMG>