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APCO ARASAVALLI EXPRESSWAY PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER ST AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N
Pet. Counsel
Lakshmi Kumaran Sridharan
Res. Counsel
---

Petitioner / Applicant

APCO ARASAVALLI EXPRESSWAY PRIVATE LIMITED

Respondent THE ASSISTANT COMMISSIONER ST AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Sep 11, 2024
Order No.

WRIT PETITION NO: 17225/2023, WRIT PETITION NO: 30946/2023, WRIT PETITION NO: 30956/2023

Citation

2024(9) TAXREPLY 11101
Original Order
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ORDER

COMMON ORDER: (HON’BLE SRI JUSTICE R RAGHUNANDAN RAO) The petitioner is engaged in the construction of roads, national highways etc. and is a registered dealer under the Andhra Pradesh Goods and Services Tax & Central Goods and Services Tax Acts (herein referred to as G.S.T. & C.G.S.T.). As part of its activities, the petitioner had undertaken the construction and maintenance of National Highway No.16 from 580.671 km to 634.861 km (approx.54.19 km) under NHDP Phase-V on Hybrid Annuity Mode. This mode requires the petitioner to design, build, operate and transfer the said section of the national highway on ‘D.B.O.T. Annuity’ or ‘Hybrid Annuity’ basis. For this purpose, the petitioner had entered into a concession agreement, dated 18.01.2018, with the National Highway Authority of India. 2. The relevant terms of the concession agreement were that the petitioner would construct, operate and maintain the said length of the national highw....

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