AP HC Set Aside 18% GST on Road-laying works for Fresh Assessment

RK Infracorp Private Limited Vs Assistant Commissioner State Tax (Andhra Pradesh High Court) The writ petition concerned a registered GST dealer engaged in works contract services whose books of accounts for the years 2021–22 and 2022–23 were audited by the State tax authorities. Pursuant to the audit, a show cause notice was issued proposing levy of a differential tax on infrastructure development works relating to laying of internal roads, on the ground that the petitioner had paid tax at 12% instead of the applicable 18%. Following adjudication, an order dated 14.08.2025 was passed levy...