APHC010037092025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

WEDNESDAY,THE THIRD DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 4420/2025 Between:

1. M /S. VIKRAM SOLAR LIMITED,, ALL MANZIL, OPPOSITE TO GOVERNMENT JUNIOR COLLEGE, SANJEEV NAGAR, TADIPATRI, ANANTAPUR, ANDHRA PRADESH - 515411, REP. BY ITS SENIOR GENERAL MANAGER - ACCOUNTS AND TAXATION, MR. NAVIN KARIWAL ...PETITIONER AND

1. T HE COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE,TIRUPATI, 9/86-A, AMARAVATHI NAGAR, WEST CHURCH COMPOUND. TIRUPATI, ANDHRA PRADESH -

517502.

2. T HE ADDITIONAL COMMISSIONER OF CENTRAL TAX, GST COMMISSIONERATE, TIRUPATI, 9/86-A, AMARAVATHI NAGAR,TIRUPATI, ANDHRA PRADESH - 517502.

3. T HE ASSISTANT COMMISSIONER OF CENTRAL TAX, TIRUPATI AUDIT CIRCLE, GUNTUR CENTRAL GST AUDIT COMMISSIONERATE 9/86-A, AMARAVATHI NAGAR, TIRUPATI, ANDHRA PRADESH - 517502.

4. D IRECTORATE GENERAL OF GST INTELLIGENCE, MUMBAI ZONAL UNIT, N. T. C. HOUSE, III FLOOR, 15, N. M. ROAD, BALLARD ESTATE, MUMBAI -400001

5. C ENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, REPRESENTED BY SECRETARY, NORTH BLOCK, NEW DELHI.

6. U NION OF INDIA, THROUGH PRINCIPAL SECRETARY TO THE GOVERNMENT, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, UDYOG BHAVAN, NORTH BLOCK, NEW DELHI - 110

001.

...RESPONDENT(S):

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue a Writ, Order or direction particularly one in the nature WRIT OF MANDAMUS a) Setting aside the impugned order dated

27.11.2024 issued by Respondent No. 2 IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to stay recovery of amounts confirmed vide the impugned order dated 27.11.2024 passed by Respondent No.2 Counsel for the Petitioner:

1. LAKSHMI KUMARAN SRIDHARAN Counsel for the Respondent(S):

1. SANTHI CHANDRA (Sr. Standing Counsel for CBIC)

2. GP FOR COMMERCIAL TAX

3. Y N VIVEKANANDA The Court made the following order: (per Hon’ble Sri Justice R. Raghunandan Rao)

Heard Sri V. Sridharan, the learned Senior Counsel appearing for the petitioner, Smt. Santhi Chandra, learned Standing Counsel for CBIC, the learned Government Pleader for Commercial Taxes and Sri Y.N.

Vivekananda, learned counsel appearing for the respondents.

2. The petitioner is involved in the business of executing contracts for the purpose of supply of Solar Power Generating Systems and operation and maintenance of such services. It is a registered person under the GST Act. The petitioner had suffered an order of assessment, dated 27.11.2024, for the period April 2018 to March, 2020. The contention of the petitioner, has been that the petitioner has been involved in execution of works contracts relating to movable property and such contracts should be treated as composite supply of goods and services exigible to tax @ 5%. This is on the ground that the petitioner is supplying solar modules and parts of solar power generating plants which are to be taxed at 5% in view of the notification,dated 28.06.2017,which specified tax @ 2.5% CGST and 2.5% SGST for supply of renewable energy devices and parts including Solar Power Generating System.

3. The 3rd respondent-Assessing Authority rejected the contention of the petitioner and held that the petitioner was involved in execution of works contracts involving immovable property which would have to be taxed @18%. The dispute centered around the question of whether solar power generating system installed by the petitioner are movable property or immovable property.

4. The petitioner being aggrieved by the said order of assessment, has approached this Court, by way of the present Writ Pet