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        GST

        2024 (9) TMI 389 - HC - GST

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        High Court Upholds Contractor's Claim, Orders GST Refund for Pre-2018 Contract Under Section 54 of CGST Act The HC allowed the writ petition challenging GST deduction for a pre-2018 contract. The court directed authorities to process the refund claim within ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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                                High Court Upholds Contractor's Claim, Orders GST Refund for Pre-2018 Contract Under Section 54 of CGST Act

                                The HC allowed the writ petition challenging GST deduction for a pre-2018 contract. The court directed authorities to process the refund claim within eight weeks, granting the petitioner liberty to seek reimbursement of illegally deducted GST. The decision provides relief by recognizing the retrospective application of tax regulations.


                                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 The writ petition was withdrawn with liberty to seek refund of the illegally deducted GST.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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