High Court of Kerala
Kanjiramkunnel Constructions v. Superintending Engineer
For assessee
WP(C) NO. 44360 OF 2023
High Court of Kerala
WP(C) NO. 44360 OF 2023
Where contractor who was awarded PWD works in pre-GST regime, executed same and raised invoices with GST post 01.07.2017 but GST component was withheld by government department though government circular provided for tax reimbursement on proof, contractor was entitled to reimbursement of GST for post-GST supplies upon production of GST returns
Section 9, read with section 142, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017 - Section 8 of Kerala Value Added Tax Act, 2003
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
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