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of <h1>High Court Upholds Contractor's Claim, Orders GST Refund for Pre-2018 Contract Under Section 54 of CGST Act</h1> <h3>D.B.S. Construction Pvt. Ltd. Versus State of Bihar and Other</h3> The HC allowed the writ petition challenging GST deduction for a pre-2018 contract. The court directed authorities to process the refund claim within ... Deduction of GST at the rate of 18% for the contract which was entrusted to them in the year 2009 and completed before the year 2015 - seeking to withdraw the present writ petition with a liberty to approach the appropriate authorities for refund of the GST which has been illegally deducted - HELD THAT:- The present writ petition stands disposed of as withdrawn with the aforesaid liberty. In case, the petitioner makes any representation for refund of the GST deducted, the authorities are directed to dispose of the same strictly in accordance with law as expeditiously as possible preferably within a period of eight weeks from the date of the said representation. The petitioner's grievance regarding the deduction of GST at 18% for a contract completed before GST came into effect in 2018 was redressed. The writ petition was withdrawn with liberty to seek refund of the illegally deducted GST. Authorities directed to process refund claims within eight weeks. (Case: High Court PATNA, Citation: TMI, Judge: MR. A. ABHISHEK REDDY)
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