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STERLING AND WILSON PRIVATE LIMITED vs. THE JOINT COMMISSIONER AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Murali Babu Doma
Res. Counsel
---

Petitioner / Applicant

STERLING AND WILSON PRIVATE LIMITED
Respondent THE JOINT COMMISSIONER AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Jan 10, 2025
Order No.

WRIT PETITION NO: 20096/2020

Citation

2025(1) TAXREPLY 12182
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ORDER

(PER HON’BLE SRI JUSTICE, R. RAGHUNANDAN RAO) Heard Sri N. Govind Reddy, learned counsel appearing for the petitioner and learned Government Pleader for Commercial Tax, appearing for the respondents. 2. The petitioner, who is engaged in the business of setting up of Solar Power Plants, had been paying GST @ 5% of its turnover. As the rate of GST on the inputs, obtained by the petitioner, was higher than the GST rate of finished goods, the petitioner, invoking the provisions of Section 54 of the A.P. Goods and Services Tax Act, 2017 (for short ‘the GST Act’), claimed refund of a sum of Rs. 8,65,63,538/-, for the period January, 2018 to March, 2018, 3. This application was rejected and became the starting point of a fresh enquiry, for assessment of tax, for the period 30.11.2017 to 30.09.2018. The Assessing Authority issued a show cause notice, dated 17.09.2019, proposing to assess the turnover of the petitioner @ 18%, on the ground that the transactions ....

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