Topic
Show-cause notices, adjudication orders, limitation and natural justice in demand proceedings.
2 rulings found
Karnataka High Court
Contractual entitlement to reimbursement of incremental GST cannot alter statutory GST provisions and GST authorities cannot be directed to permit revised returns or waive interest, penalty, or limitation on that basis; such reimbursement dispute lies only between contractor and employer
Kerala High Court
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