2024 (9) TMI 432

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..... 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. - THE HONOURABLE MR.JUSTICE SENTHILKUMAR .....

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..... tioner. 3. Mr. T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the registered person under applicable GST enactments is KG Foundation and not the petitioner. Consequently, he submits that the refund application should have been filed by the registered person and not by the petitioner. He also points out that such application is required to b .....

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