The High Court dismissed a petition regarding a refund claim ...

Refund claim denied for GST assessment at 18% instead of 5% by KG Foundation. Recipient not paid the GST, petition dismissed.

Case Laws GST

June 14, 2024

The High Court dismissed a petition regarding a refund claim made by the recipient of services supplied by KG Foundation. The court held that GST is imposed on construction services on a forward charge basis on the service provider, in this case, KG Foundation. The court accepted the contention that the services were provided by KG Foundation and not the petitioner, making the petition not maintainable. The petition was dismissed.

View Source

← Previous Next →

The High Court dismissed a petition regarding a refund claim ...

Refund claim denied for GST assessment at 18% instead of 5% by KG Foundation. Recipient not paid the GST, petition dismissed.

Case Laws GST

June 14, 2024

You may also like:

The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...

Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

The case involved a dispute over the refund of a cash security deposit u/s 27 of the Customs Act, 1962. The Appellate Tribunal held that the rejection of the refund on...

Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

Refund of GST - wrongful payment of tax @ 18% IGST instead of 5% - the first respondent is entitled for refund as per the order passed by the second respondent and the...

Refund claim - amount paid at the time of provisional assessment - Period of limitation - There is no application of Section 27 for refund arising upon finalisation of...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Input Tax Credit - lift installation charges paid to Fujitec - credit booked as Capital expenditure in their books without availing the depreciation on 18% GST charged...

Rejection of Refund claim - Inverted duty structure - Trading of goods - Purchase @18% of GST and supply @5% to Public Funded Research Institutes - The goods procured...

Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

Quick Updates: