Karnataka High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
9 rulings found
Karnataka High Court
Where a registered civil contractor executed pre-GST works and after GST rollout paid differential GST, as State received benefit of works post-GST implementation, contractor had enforceable right thereto, thus, recipient municipal authority was liable to reimburse GST-attributable differential subject to verification
Karnataka High Court
Where a contractor under a works contract faced additional tax burden due to transition from VAT to GST, having paid differential GST post-regime change, contractor acquired legal right to reimbursement from State, and State as beneficiary is obliged to reimburse the contractor to the extent of GST-attributable liability, subject to verification
Karnataka High Court
Where civil contractor executed road works under contract with State and, following GST replacing VAT, paid differential GST due to regime change, contractor became entitled to reimbursement of additional GST from beneficiary State entity, as liability to bear such tax rests on service recipient and reimbursement right extends only to tax attributable to GST regime introduction, subject to verification and law
Karnataka High Court
Where Class-I contractor executed pre-GST works contract for State and, due to GST implementation, incurred additional GST liability which was paid to authorities, contractor was legally entitled to reimbursement of GST-induced differential from State, as State benefitted from contract and consistent decisions require recipient to bear increased tax incidence subject to verification of claim
Kerala High Court
Where petitioner contractor executed balance work awarded after GST introduction pursuant to earlier pre-GST tender and BoQ excluded taxes, GST incidence arose post-award and lay outside quoted rates, thus reliance on inclusive rate clause was unwarranted and petitioner was entitled to reimbursement of GST actually paid, subject to proof by GST returns
Kerala High Court
Where works were completed after GST regime came into force, deduction of embedded KVAT/Service Tax from quoted contract value and levy of GST on resultant amount was valid; any dispute regarding quantification had to be resolved before appropriate forum
Karnataka High Court
Writ court could not direct GST authorities for reimbursement of GST on works contracts; proper course would be to direct concerned Government employer- department to consider contractor's representation for reimbursement
Karnataka High Court
Where contractors who executed works contracts with State agencies pre and post GST regime claimed reimbursement for post-GST tax liability, entitlement to such reimbursement arose strictly under contract with Employers, statutory GST scheme could not be modified by contract terms, and no relief was available against GST authorities, with liability governed exclusively by statutory provisions
Kerala High Court
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