Kerala High Court
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High Courts
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 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
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