HC directed respondent authorities to immediately process ...

Government Directed to Process GST Refund Claim for Public Contract Work Following Similar Precedents in Infrastructure Projects

February 25, 2025

Case Laws GST HC

HC directed respondent authorities to immediately process petitioner's GST refund claim following contract execution. The authorities must verify facts and assess petitioner's entitlement, considering precedents where government departments including PWD, PMGSY, NHAI, Railways, and CPWD had refunded GST in similar cases. The court's directive emphasizes administrative responsibility to address tax refund claims promptly and consistently with established practices across government departments. The decision underscores the principle of equitable treatment in tax administration, particularly regarding GST refunds in public contract execution cases.

View Source

← Previous Next →

HC directed respondent authorities to immediately process ...

Government Directed to Process GST Refund Claim for Public Contract Work Following Similar Precedents in Infrastructure Projects

February 25, 2025

Case Laws GST HC

You may also like:

HC directed state authorities to process petitioner's GST refund claim promptly following verification of facts and entitlement. Decision must consider state...

Liability of make payment of GST - works contract - payment/reimbursement of the applicable GST on the amount of work executed - Works Contract executed prior to GST...

HC directed state authorities to process petitioner's GST refund claim promptly following inaction on previous requests. The authorities must verify facts, assess...

HC directed State Authorities to process petitioner's GST refund claim after verifying facts and entitlement. The decision stemmed from respondents' inaction despite...

A contract for processing exposed photographic film rolls and negatives is not a works contract - HC

HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST...

The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works contract service were not used for construction or execution of works contract of building or civil structure...

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

GST on Services supplied to Government authority and Government Entity - The amendment came into force on 01.01.2022. The benefit of the reduced tax rate, ie, 12%...

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...

Works Contract - Earth Work - the applicant is rendering composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017, to GMIDC, a...

Input tax credit (ITC) on the inward supply of works contract service - outward supply is also works contract service - applicant is supplying works contract service to...

Classification of services - Job-work - works contract services - welding services are provided on railway tracks - the contract awarded to the applicant is not limited...

The case involves a refund of service tax paid by the appellant for works contract services related to a drinking water supply pipeline project. The issue addressed was...

Quick Updates: