2024 (9) TMI 432 - HC - GST

Challenge to rejection order dated 24.11.2022 for assessment period 2019-20 - rate of GST - construction activities by KG Foundation - 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% for construction activities by KG Foundation. The court dismissed the petition, stating that the refund application should have been filed by KG Foundation within two years as per GST laws. Petitioner can pursue legal action against KG Foundation. (Case: W.P. No.13400 of 2024)