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GST - Highlights / Catch Notes

Home Highlights January 2025 Year 2025 This

The HC held that the respondent no. 2, a government entity, is ...


Government Entity Liable to Pay GST Difference at 6% from Jan to Sept 2022, Interest Payable After 3 Months.

January 8, 2025

Case Laws     GST     HC

The HC held that the respondent no. 2, a government entity, is liable to pay the petitioner the difference in GST amount at 6% from 01.01.2022 to 30.09.2022 within three months, failing which interest at 6% per annum shall be payable from the date of entitlement, as the GST rate was enhanced from 12% to 18% during this period according to respondent no. 4, the state GST department. The petition was disposed of.

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