Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The High Court directed the respondents to refund the differential GST amount, being the difference between GST and VAT, paid by the petitioner for each works contract/composite supply executed before July 1, 2017. The Court held that payments received by the petitioners pre-GST for works executed before July 1, 2017, are assessable under the KVAT tax regime, either under the Composition Tax or VAT scheme as applicable. The respondents were ordered to reimburse the GST amount within six weeks from the date of receipt of the order. The petition was allowed.
The High Court directed the respondents to refund the differential GST amount, being the difference between GST and VAT, paid by the petitioner for each works contract/composite supply executed before July 1, 2017. The Court held that payments received by the petitioners pre-GST for works executed before July 1, 2017, are assessable under the KVAT tax regime, either under the Composition Tax or VAT scheme as applicable. The respondents were ordered to reimburse the GST amount within six weeks from the date of receipt of the order. The petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
