Uttarakhand High Court
Unknown vs The Assistant Commissioner on 29 October, 2025
2025:UHC:9505-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON'BLE CHIEF JUSTICE MR. G. NARENDAR
AND
THE HON'BLE JUSTICE MR. SUBHASH UPADHYAY
Writ Petition (M/B) No. 815 of 2025
29th October, 2025
M/s Ashan Khan Contractor ---Petitioner
Versus
The Assistant Commissioner
State Goods & Services Tax, Kashipur ---Respondent
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Presence:-
Dr. Govind Singh Latwal and Mr. Ravindra Singh Rawat, learned counsel
for the petitioner
Ms. Puja Banga, learned Brief Holder for the State (through V.C.)
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JUDGMENT :
(per Sri G. Narendar, C.J.)
1. Heard the learned counsel for the petitioner
and the learned Standing Counsel for the Department.
2. The short issue canvassed by the learned
counsel for the petitioner is that the Assessing Officer
while assessing the tax dues of the petitioner has
assessed it @ 18% and that during the relevant
assessment year, a concessional rate was levied in
respect of works executed in favour of the Central
Government, State Government, Union Territory and
Local Authority; that the work executed by the petitioner
2025:UHC:9505-DB
was in favour of the State Government and, in that view,
he was entitled to be taxed at the concessional rate of
12%.
3. The learned Standing Counsel was directed to
secure instructions. Today, the learned Standing Counsel
has placed before the Court a copy of the Office Order
dated 10.08.2022. Para-1 of the said Office Order reads
as under:-
"1. The Government of India, Ministry of Finance
(Department of Revenue) vide Notification
No.03/2022-Central Tax (Rate) dated 13 July, 2022
has made amendments to notification No.11/2017-
Central Tax (Rate) dated 28.06.2017 by omitting
entries against serial number 3, in column (3) (a)
items (iii), (iv), (v), (va), (vi) and (ix) and the
corresponding entries relating thereto in column (4)
and (5) in the original notification No.11/2017-
Central Tax (Rate) dated 28.06.2017, thereby the
existing concessional rate of GST @ 12% for Central
Government, State Government, Union Territory and
a Local Authority has been withdrawn and now the
applicable rate of GST is 9 (CGST) + 9 (SGST) =
18% on construction services covered under S.No.3
(i f) at page No.6 and under S. No.3(xii) at page
No.15 of Notification No.11/2017-Central Tax (Rate)
dt 28 June, 2017 for Central Govt., State Govt.
Union Territory and a Local Authority with effect from
18th July, 2022."
4. A bare reading of the above paragraph leaves
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no doubt in the mind of this Court that the exigible rate
of taxation prior to 18.07.2022 was 12% i.e. in respect
of works executed in favour of Central Government,
State Government and Local Authority. In that view,
there being an error apparent on the face of the
record, we are of the considered opinion that the issue
could be resolved by reserving liberty to the petitioner
to prefer a rectification application, as provided under
section 161 of the GST Act, 2017, and if such an
application is filed within 15 days from the date of
receipt of a copy of this order, the same shall be
considered and disposed of by the Assessing Officer
within a period of 15 days thereafter.
5. Writ Petition stands ordered, accordingly.
There shall be no order as to costs.
(G. NARENDAR, C. J.)
(SUBHASH UPADHYAY, J.)
Dated: 29.10.2025
R/SS
