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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Violation of the principles of natural justice - Validity of GST ...


Court Reconsiders GST Rate Hike from 12% to 18% for Government Works Contracts, Citing Natural Justice Principles.

September 11, 2023

Case Laws     GST     HC

Violation of the principles of natural justice - Validity of GST assessment order - it is the case of increase in GST from 12% to 18% for works contract executed for the government department and local bodies. Even though the petitioner is liable to pay GST, but ultimately it is the Government and the Local Bodies has to pay the GST and the petitioner is entitled to pay and recover from the government. Hence, the ultimate sufferer is the Government. - Matter restored back - HC

 

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