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SIDDARTHA CONSTRUCTIONS vs. ANDHRA PRADESH HIGH GRADE STEELS LIMITED PRESENTLY YSR STEEL CORPORATION LIMITED AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
G Narendra Chetty
Res. Counsel
Rama Chandra Rao Gurram

Petitioner / Applicant

SIDDARTHA CONSTRUCTIONS

Respondent ANDHRA PRADESH HIGH GRADE STEELS LIMITED PRESENTLY YSR STEEL CORPORATION LIMITED AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Feb 19, 2025
Order No.

WRIT PETITION NO: 23603/2024

Citation

2025(2) TAXREPLY 12526
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ORDER

ORDER PER HON’BLE JUSTICE R. RAGHUNANDAN RAO The petitioner undertakes works contracts. In the course of his business, the petitioner had entered into an agreement with 1st respondent, dated 23.11.2020. The turnover relating to this works contract, was the subject matter of assessment which is presently disputed by the petitioner. 2. The petitioner contends that the petitioner, under the impression that the 1strespondent-Corporation is a Government entity and entitled to the concessional rate of GST at 12% by virtue of Notification No. 11/17, dated 28.06.2017, Notification No. 20/2017, dated 22.08.2017 and Notification No. 24/2017, dated 21.09.2017 had been paying GST @ 12%. Subsequently, the tax authorities insisted on payment of GST @18% on the ground that the benefit of the said notifications would be available only to such persons who are supplying goods or services to the Government entities directly and the said benefit could not be available for government c....

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25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)