Kerala High Court
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Rulings of the High Court of Kerala, newest first.
3 rulings found
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 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
Kerala High Court
Where petitioner with multiple state registrations received foreign IT services invoiced to one state but consideration and tax under reverse charge were discharged by another unit which issued self-invoice as prescribed, denial of input tax credit on grounds of invoice address was unsustainable since statutory conditions for ITC were satisfied and self-invoice constituted valid tax-paying document. GST: Where petitioner cross-charged service value and corresponding input tax credit from head office to other states without ISD registration for July 2017 to March 2019, since unamended law did not mandate ISD registration and distribution route was not compulsory as per statutory materials, such cross-charge was not illegal and penalty demand was unsustainable