Works contract executed at other
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Case Title |
Walchand Nagar Industries Ltd Vs State Tax Officer, GST |
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Court |
Andhra Pradesh High Court |
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Honorable Judges |
Justice C. Praveen Kumar and Justice Tarlada Rajshekhar Rao |
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Citation |
2022 (7) GSTPanacea 209 HC Andhra Pradesh W.P.A. 6307 of 2022 |
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Judgement Date |
21-July-2022 |
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Council for Petitioner |
Vivek Chandra Shekhar |
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Council for UOI |
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Council for State |
J.V Rao |
The Andhra Pradesh High Court bench of Justice C. Pravin Kumar has held that Nature of transaction is not in dispute and petitioner is directed to pay CGST SGST and claim IGST refund paid.
Facts of the Case
The petitioner is engaged in the business of works contracts, manufacturing or sale of machinery. The petitioner was registered himself in State VAT w.e.f 31st Aug 2014. The petitioner in 2011 received execution works from Defence Ministrt , Delhi and the bill of works are raised in the name of Programme director, HQ, ATVP Delhi. The works are executed at site and as per term the payment were to be released from defence ministry on completion of stage wise work.
The company also executed work at recipient (Project Director) location at Vishakhapattanam and collected IGST being inter -state transaction and remitted to government.
The notice in 2018 was issued to petitioner to treat this transaction as intra state supply. The objections were also be made by petitioner thorugh various letter but in 2020 the respondent completed the assessment said to be treated as intra state in Andhra Pradesh Goods and Services Tax, Act,2017. The petitioner also requested authority to adjust monies paid under IGST towards CGST and SGST tax liability but the same rejected. The appeal of petitioner was also rejected by appellate authority.
Works contract executed at other
Court Held
Having regard to the above and in view of the fact that the nature of transaction is not in dispute, the present Writ Petition is disposed of directing the petitioner to pay C.G.S.T. and S.G.S.T. within a period of three (3) weeks from today and thereafter, make a claim for refund of the amount under I.G.S.T., which the
Petitioner is entitled to, before respondent , in which event, respondent shall deal with the same as early as possible, preferably, within a period of four weeks thereafter. There shall be no order as to costs.