Karnataka High Court
For assessee
Topic
Carry-forward of pre-GST credit and transitional claims.
3 rulings found
Karnataka High Court
Where Class-I contractors executed civil works for State and incurred additional tax liability due to GST introduction, having remitted differential GST and with State benefiting from works, contractors acquired legal right to reimbursement, obligating State and its entities to promptly verify and reimburse differential GST confined to incremental liability arising from GST transition
Madras High Court
Where petitioner operating duty-free airport outlets paid service tax on licence fees and conservancy charges under pre-GST regime and filed refund claims based on CESTAT ruling but were rejected as time-barred, following a binding Division Bench precedent in Union of India v. Flemingo Duty Free Shop (P.) Ltd., [2025] 174 processed with applicable interest
Karnataka High Court
Where petitioner, a Class-I civil contractor, executed government works awarded before GST replacing VAT and paid differential GST arising from transition, petitioner acquired legal right to reimbursement of such differential tax, with State as recipient of works contract service being bound by earlier rulings to reimburse only differential attributable to GST introduction subject to due verification