2025 (2) TMI 1010

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..... o doubt that the petitioner is liable to pay GST @ 18% on the taxable turnover arising out of the contract with the 1st respondent. However, the 1st respondent had only reimbursed @12% instead of 18%. The contention of the petitioner that the contract between the petitioner and the 1st respondent required the 1st respondent to reimburse the entire amount of GST paid by the petitioner, has not bee .....

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..... ontract with the 1st respondent.
HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM Counsel for the Petitioner: G Narendra Chetty. Counsel for the Respondent(S): Rama Chandra Rao Gurram, GP For Industries Commerce. ORDER PER HON'BLE JUSTICE R. RAGHUNANDAN RAO The petitioner undertakes works contracts. In the course of his business, the petitioner ha .....

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..... efit could not be available for government corporations. On account of this stipulation by the authorities, the petitioner was called upon to pay GST @ 18%. 3. It was on this question that the petitioner had approached the authority for advance ruling on clarification as to the rate of tax payable by the petitioner. The Authority for Advance Ruling had held that the petitioner was liable to pay G .....

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..... unt of GST paid by the petitioner, has not been contradicted. In such circumstances, it must be held that the 1st respondent was liable to reimburse the petitioner to the extent of the GST paid out by the petitioner and accordingly, the 1st respondent is liable to reimburse the petitioner the differential amount of GST @ 6%, for the period for which the petitioner ended up paying GST @ 18%. Needle .....

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