Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>GST Refund Rejection Upheld as Late Filing Invalidates Petitioner's Claim; Legal Action Suggested for Grievances.</h1> <h3>Tvl. Norton Granites & Properties (P) Ltd Versus The Assistant Commissioner (ST), Chennai</h3> The HC dismissed the writ petition challenging the GST refund rejection order, ruling in favor of the respondent, KG Foundation. The court determined that ... Refund claim made by the recipient of supply of services - Assessment of GST at 18% instead of 5% by KG Foundation (the supplier of services) - HELD THAT:- GST is imposed on construction services on forward charge basis on the provider of services. In this case, services were provided by KG Foundation and not by the petitioner. Therefore, the contention of learned Additional Government Pleader is liable to be accepted. This writ petition is not maintainable at the instance of the petitioner. Petition dismissed. The petitioner challenged a rejection order for GST refund at 18% instead of 5%. The court ruled in favor of the respondent, KG Foundation, stating that the refund application should have been filed by them within two years. The writ petition was dismissed, and the petitioner was advised to take legal action against KG Foundation.