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        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.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST Refund Claim Denied: Foundation Missed Two-Year Statutory Filing Deadline, Procedural Compliance Critical</h1> SC upheld GST refund rejection, ruling that KG Foundation failed to file refund application within prescribed two-year statutory period. Court dismissed ... Challenge to rejection order dated 24.11.2022 for assessment period 2019-20 - rate of GST - construction activities by KG Foundation - 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% for construction activities by KG Foundation. The court dismissed the petition, stating that the refund application should have been filed by KG Foundation within two years as per GST laws. Petitioner can pursue legal action against KG Foundation. (Case: W.P. No.13400 of 2024)

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