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


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

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Judgement posted by

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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