2026 (1) TMI 111

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....ion No. GSTIN 37AAECR0071P1Z2 having engaged in the business of Works Contract. The 1st respondent conduct audit in respect of petitioners books of accounts for the year 2021-22 and 2022-23. After the audit the petitioner was issued with show cause notice in Form DRC-01 proposing to levy differential rate of tax @ 6% on the ground that the petitioner has wrongly paid output tax @ 12% instead of 18% on the Infrastructure Development Works (laying of internal roads) as per the Work Order and Agreements dated 25.02.2019 and 08.03.2019 entered into with the 2nd respondent. 2. The 1st respondent in pursuance of the show cause notice, taken up the assessment and passed adjudication order dated 14.08.2025 whereby and whereunder levied tax for a....

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....ated 14.08.2025 passed by the 1st respondent under Section 73 of the GST Act for the years 2021-22 and 2022-23 levying higher rate of tax of 18% on the infrastructure/road works executed by the petitioner as being contrary to the facts on record and the Judgment of this Hon'ble Court in SJ Constructions Vs. The Assistant Commissioner and other [2025 (9) TMI 1215] and consequently direct the 1st respondent to re-do the assessment year-wise in light of the clarifications issued by the Industrial Area Local Authority regarding the public nature and the infrastructure works executed under contracts dated 25.02.2019 & 08.03.2019 and pass". 5. Along with the amendment application, the petitioner also filed certificates dt.11.12.2025 issued by ....