https://www.taxtmi.com/highlights?id=95064 HC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GST in respect of ongoing works contracts, following its earlier decision in a similar matter. The respondent-State and its agencies were directed to segregate pre- and post-01.07.2017 work, assess tax liability under KVAT for pre-GST works and under GST for post-GST works, compute input tax credit, and determine the tax difference. Authorities may revise contract values through supplementary agreements and must reimburse any additional tax burden, including where pre-GST works are paid post-GST. Petitioner is allowed to file or amend GST returns without interest, penalty, or limitation. Petition disposed. en-us Mon, 15 Dec 2025 08:39:22 +0530 Mon, 15 Dec 2025 08:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95064 HC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GST in respect of ongoing works contracts, following its earlier decision in a similar matter. The respondent-State and its agencies were directed to segregate pre- and post-01.07.2017 work, assess tax liability under KVAT for pre-GST works and under GST for post-GST works, compute input tax credit, and determine the tax difference. Authorities may revise contract values through supplementary agreements and must reimburse any additional tax burden, including where pre-GST works are paid post-GST. Petitioner is allowed to file or amend GST returns without interest, penalty, or limitation. Petition disposed. Highlights GST Mon, 15 Dec 2025 08:39:22 +0530 https://www.taxtmi.com/highlights?id=95064