2024 (6) TMI 607 - HC - GST

Refund claim made by the recipient of supply of services - Assessment of GST at 18% instead of 5% by KG Foundation (the supplier of services) - HELD THAT - GST is imposed on construction services on forward charge basis on the provider of services. In this case, services were provided by KG Foundation and not by the petitioner. Therefore, the contention of learned Additional Government Pleader is liable to be accepted. This writ petition is not maintainable at the instance of the petitioner. Petition dismissed.

Summary

The petitioner challenged a rejection order for GST refund at 18% instead of 5%. The court ruled in favor of the respondent, KG Foundation, stating that the refund application should have been filed by them within two years. The writ petition was dismissed, and the petitioner was advised to take legal action against KG Foundation.