https://www.taxtmi.com/caselaws?id=787053 Excess GST paid on works contract services supplied to a housing board was held not refundable from the tax department, because any recoverable amount, if available at all, had to be claimed from the recipient entity. The court noted that the enhanced rate of 18% applied to the relevant services under the later GST notifications, and that the recipient's internal resolution or communication did not create a statutory obligation to sanction refund. The principle reflected in Section 64A of the Sales Tax Act, 1956 supported the view that recovery lay against the Tamil Nadu Housing Board, not against the revenue authorities. en-us Thu, 12 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787053 Excess GST paid on works contract services supplied to a housing board was held not refundable from the tax department, because any recoverable amount, if available at all, had to be claimed from the recipient entity. The court noted that the enhanced rate of 18% applied to the relevant services under the later GST notifications, and that the recipient's internal resolution or communication did not create a statutory obligation to sanction refund. The principle reflected in Section 64A of the Sales Tax Act, 1956 supported the view that recovery lay against the Tamil Nadu Housing Board, not against the revenue authorities. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787053