Refund claim denied for GST assessment at 18% instead of 5% by KG Foundation. Recipient not paid the GST, petition dismissed.

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....The High Court dismissed a petition regarding a refund claim made by the recipient of services supplied by KG Foundation. The court held that GST is imposed on construction services on a forward charge basis on the service provider, in this case, KG Foundation. The court accepted the contention that the services were provided by KG Foundation and not the petitioner, making the petition not maintainable. The petition was dismissed.....