MYTRAH ENERGY INDIA PRIVATE LIMITED vs UNION OF INDIA Advocate - DEPUTY SOLICITOR GENERAL OF INDIA — WP/4725/2023

Case under Constitution of India Section 226. Disposed: Uncontested--DISPOSED OF NO COSTS on 15th April 2026.

Case disposed

CNR: APHC010071522023

Filing Number

WP/5670/2023

Filing Date

13-Feb-2023

Registration No

WP/4725/2023

Registration Date

24-Feb-2023

Judge

R Raghunandan Rao , T.c.d.sekhar

Coram

R Raghunandan Rao , T.c.d.sekhar

Bench Type

Division Bench

Category

WP ( 28 )

Sub-Category

COMMERCIAL TAXES (MISC.MATTERS) ( 11 )

Judicial Branch

WRIT Section

Decision Date

15-Apr-2026

Nature of Disposal

Uncontested--DISPOSED OF NO COSTS

Last updated 28-Apr-2026

Acts & Sections

Constitution of India Section 226

Petitioner(s)

  1. 1.MYTRAH ENERGY INDIA PRIVATE LIMITED

    Adv. SAI SUNDEEP MANCHIKALAPUDI

Respondent(s)

  1. 1.UNION OF INDIA Advocate - DEPUTY SOLICITOR GENERAL OF INDIA

  2. 2.Deputy Commissioner (State Tax),

    Adv. GP FOR COMMERCIAL TAX

  3. 3.State of Andhra Pradesh

  4. 4.Goods and Services Tax Council,

    Adv. SURESH KUMAR ROUTHU (SR SC FOR CBIC)

  5. 5.The Central Board of Indirect Taxes and Customs,

    Adv. SURESH KUMAR ROUTHU (SR SC FOR CBIC)

Case History

  1. Case disposedDisposed

  2. 15-Apr-2026

    R Raghunandan Rao,t.c.d.sekharView PDF

    Summary The Andhra Pradesh High Court set aside a GST assessment order against Mytrah Energy (a solar panel manufacturer/installer) and remanded the case for reassessment. The court held that the tax authority failed to determine whether the petitioner's supplies constituted works contracts (creating immovable property at 18% tax) or composite supplies of movable goods and services (at 5% tax under Section 8 of GST Act). The court also clarified that Notification No.24/2018's explanation creating a 70-30 split taxation was not mandatory and could not be retrospectively applied before January 1, 2019. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 15-Apr-2026

    Specially Mentioned Cases

    R Raghunandan Rao , T.c.d.sekhar

  4. 31-Mar-2026

    R Raghunandan Rao,t.c.d.sekharView PDF

  5. 31-Mar-2026

    Specially Mentioned Cases

    R Raghunandan Rao , T.c.d.sekhar

  6. 18-Mar-2026

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  7. 10-Mar-2026

    R Raghunandan Rao,t.c.d.sekharView PDF

  8. 03-Mar-2026

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  9. 01-Feb-2026

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  10. 28-Jan-2026

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  11. 21-Jan-2026

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  12. 24-Dec-2025

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  13. 10-Dec-2025

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  14. 19-Nov-2025

    Admission

    R Raghunandan Rao , Subhendu Samanta

  15. 05-Nov-2025

    R Raghunandan Rao,subhendu SamantaView PDF

  16. 05-Nov-2025

    R Raghunandan Rao,subhendu SamantaView PDF

  17. 05-Nov-2025

    Admission

    R Raghunandan Rao , Subhendu Samanta

  18. 29-Oct-2025

    R Raghunandan Rao,subhendu SamantaView PDF

  19. 29-Oct-2025

    R Raghunandan Rao,subhendu SamantaView PDF

  20. 15-Oct-2025

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  21. 24-Sep-2025

    R Raghunandan Rao,t.c.d.sekharView PDF

  22. 24-Sep-2025

    Admission

    R Raghunandan Rao , Challa Gunaranjan

  23. 10-Sep-2025

    R Raghunandan Rao,challa GunaranjanView PDF

  24. 10-Sep-2025

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  25. 03-Sep-2025

    R Raghunandan Rao,t.c.d.sekharView PDF

  26. 03-Sep-2025

    R Raghunandan Rao,t.c.d.sekharView PDF

  27. 03-Sep-2025

    Admission

    R Raghunandan Rao , T.c.d.sekhar

  28. 06-Aug-2025

    R Raghunandan Rao,t.c.d.sekharView PDF

  29. 06-Aug-2025

    Admission

    R Raghunandan Rao , Sumathi Jagadam

  30. 16-Jul-2025

    Admission

    R Raghunandan Rao , Sumathi Jagadam

  31. 02-Jul-2025

    R Raghunandan Rao,sumathi JagadamView PDF

  32. 02-Jul-2025

    R Raghunandan Rao,sumathi JagadamView PDF

  33. 02-Jul-2025

    Admission

    R Raghunandan Rao , Sumathi Jagadam

  34. 18-Jun-2025

    R Raghunandan Rao,sumathi JagadamView PDF

  35. 18-Jun-2025

    Admission

    R Raghunandan Rao , Y. Lakshmana Rao

  36. 30-Apr-2025

    R Raghunandan Rao,y. Lakshmana RaoView PDF

  37. 30-Apr-2025

    Admission

    R Raghunandan Rao , B V L N Chakravarthi

  38. 23-Apr-2025

    R Raghunandan Rao,b V L N ChakravarthiView PDF

  39. 23-Apr-2025

    Admission

    R Raghunandan Rao , K Manmadha Rao

  40. 19-Mar-2025

    R Raghunandan Rao,k Manmadha RaoView PDF

  41. 05-Feb-2025

    R Raghunandan Rao,harinath.nView PDF

  42. 05-Feb-2025

    Admission

    R Raghunandan Rao , Maheswara Rao Kuncheam

  43. 16-Jul-2024

    R Raghunandan Rao,harinath.nView PDF

  44. 16-Jul-2024

    Admission

    R Raghunandan Rao , Harinath.n

  45. 05-Jul-2024

    R Raghunandan Rao,harinath.nView PDF

  46. 05-Jul-2024

    R Raghunandan Rao,harinath.nView PDF

  47. 05-Jul-2024

    Admission

    Ravi Nath Tilhari , Kiranmayee Mandava

  48. 03-May-2024

    Ravi Nath Tilhari,kiranmayee MandavaView PDF

  49. 03-May-2024

    Ravi Nath Tilhari,kiranmayee MandavaView PDF

  50. 03-May-2024

    Ravi Nath Tilhari,kiranmayee MandavaView PDF

  51. 03-May-2024

    Admission

    Ravi Nath Tilhari , Kiranmayee Mandava

  52. 01-May-2024

    Ravi Nath Tilhari,kiranmayee MandavaView PDF

  53. 01-May-2024

    Admission

    Ravi Nath Tilhari , Kiranmayee Mandava

  54. 29-Apr-2024

    Ravi Nath Tilhari,kiranmayee MandavaView PDF

  55. 04-Oct-2023

    Admission

    U.durga Prasad Rao , Venkata Jyothirmai Pratapa

  56. 31-Aug-2023

    U.durga Prasad Rao,venkata Jyothirmai PratapaView PDF

  57. 31-Aug-2023

    U.durga Prasad Rao,venuthurumalli Gopala Krishna RaoView PDF

  58. 31-Mar-2023

    Admission

    U.durga Prasad Rao , Venuthurumalli Gopala Krishna Rao

  59. 15-Mar-2023

    U.durga Prasad Rao,venuthurumalli Gopala Krishna RaoView PDF

  60. 15-Mar-2023

    U.durga Prasad Rao,venuthurumalli Gopala Krishna RaoView PDF

  61. 15-Mar-2023

    For Admission

    U.durga Prasad Rao , Venuthurumalli Gopala Krishna Rao

  62. 27-Feb-2023

    U.durga Prasad Rao,venuthurumalli Gopala Krishna RaoView PDF

  63. 27-Feb-2023

    First hearing

    Initial hearing scheduled

  64. 13-Feb-2023

    Case filed

    Registration No. WP/4725/2023

casestatus.in Summary

Summary The Andhra Pradesh High Court set aside a GST assessment order against Mytrah Energy (a solar panel manufacturer/installer) and remanded the case for reassessment. The court held that the tax authority failed to determine whether the petitioner's supplies constituted works contracts (creating immovable property at 18% tax) or composite supplies of movable goods and services (at 5% tax under Section 8 of GST Act). The court also clarified that Notification No.24/2018's explanation creating a 70-30 split taxation was not mandatory and could not be retrospectively applied before January 1, 2019. This case analysis is maintained by casestatus.in based on publicly available court records.

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