Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in pre-GST regime

Last updated: 26 December 2022
Quick Summary
The Chhattisgarh High Court has ruled that assessees can claim reimbursement for additional Goods and Services Tax (GST) liability incurred on contracts awarded before the GST regime. The court directed the petitioner to file a fresh claim with proof of the extra tax paid. The respondent authority must then review and decide on the claim within 90 days.

Court :
Chhattisgarh High Court

Brief :
The Hon'ble Chhattisgarh High Court in M/s GordhandasGobindram v. State of Chhattisgarh [WPC No. 5471 of 2022 dated December 20, 2022] allowed the petition filed by the assessee to seek reimbursement of the additional tax liability on implementation of the Goods and Services Tax ("GST") law for contracts and work orders which had been executed before the GST regime. 

Citation :
WPC No. 5471 of 2022 dated December 20, 2022

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 273
Share Report Abuse
Comments


Recent Judgments :

  1. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  2. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  3. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  4. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  5. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  6. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01
  7. Non-Supply of Field Visit Report Vitiates Rejection of Revocation Application
  8. Alternative Remedy before GSTAT to be Exhausted Despite Allegation that Adjudication Travelled Beyond SCN
  9. ITAT Jodhpur: AO Allows ₹2.61 Crore Deduction under Sections 54EC and 54F; Assessee's Appeal Dismissed as Infructuous
  10. CESTAT Revokes Suspension of Customs Broker Licence for Non-Compliance with Mandatory 15-Day Hearing Requirement

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member CA DamodaramCA DamodaramPro Member Ritesh PanpaliyaRitesh PanpaliyaPro Member PARAS CHHAJEDPARAS CHHAJEDPro Member CA Rahul PatwardhanCA Rahul PatwardhanPro Member Nandkishore VishwakarmaNandkishore Vishwakarma
Subscribe to Pro
Join an elite circle of professionals

Browse by Category