M/s TECHNOSYS INTEGRATED SOLUTIONS PVT LTD v. UNION OF INDIA & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s TECHNOSYS INTEGRATED SOLUTIONS PVT LTD
v.
UNION OF INDIA & ORS.
W.P.(C) 5581/2025 dated 16.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73, 74 & 122
Rule Number : Rule 109A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Consolidated SCN/ order – Demand – 200% Penalty – Works contract classification – Petitioner subjected to audit for multiple years – Observation memo issued followed by audit report and DRC-01A – SCN issued proposing GST demand for wrongful availment of 12% concessional rate under Notification No. 11/2017-CT (Rate) treating supplies as works contract services instead of 28% rate – Further demand on classification issue and penalties under Sections 74 and 122(1)(xvii) CGST Act – Petitioner replied denying suppression and claiming entitlement to 12% rate for works contract to government agencies – No ITC fraud – Held: Writ petition dismissed – Consolidation permissible under Sections 73/74 CGST Act using “for any period”/”such periods”- Ambika Traders applicable beyond ITC fraud cases – Petitioner to appeal under Section 107.
Represented By:
Counsel for the Petitioner: Abhishek Rastogi, Pooja M Rastogi, Trishala Trivedi, Meenal Songire & Harsh Pandya, Advocates
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