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

Hon'ble Judges:

C. PRAVEEN KUMAR
V.R.K. KRUPA SAGAR
Pet. Counsel
Murali Babu Doma
Res. Counsel
Gp For Commercial Tax

Petitioner / Applicant

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

Andhra Pradesh

Date Nov 25, 2022
Order No.

Writ Petition No.20096 of 2020

Citation

2022(11) TAXREPLY 6644
Original Order
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ORDER

ORDER: (PER HON’BLE SRI JUSTICE C.PRAVEEN KUMAR) 1) The Present Writ Petition came to be filed by the Petitioner challenging the Order-in-Appeal No. ZH3710OD19206, dated 20-10-2020, passed by the 1st Respondent demanding the Petitioner to pay GST amounting to Rs.63,00,19,512/- for the period from November 2017 to September 2018 along with interest and penalties equal to 10% of the tax demanded. 2) The Petitioner is a company engaged as a contractor by various entities for supply, installation, testing and commissioning of Solar Power Generating System. 3) Realizing the importance of regenerative nature and cheap cost of product, the Government accorded greater importance for setting up of solar power projects and imposed Goods and Service Tax at 5% (2.5% CGST and 2.5% SGST) on solar equipment. However, the services relating to setting up of solar power projects are charged GST at 18% (9% CGST and 9% SGST). 4) The Petitioner herein, used to enter into contra....

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