The ruling in brief
Where contractor, a registered taxpayer, executed works for government department and contract stipulated government would bear GST liability, statutory obligation to pay tax under CGST/KSGST remained with contractor, so writ petition challenging adjudication was not maintainable and contractual remedies could be pursued separately without affecting tax liability
Provisions considered
Section 73, read with section 9, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.