2026 (7) TMI 1656

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....der / Decisions)<br>Dated:- 9-6-2026<br>WP(C) NO. 44360 OF 2023 - -<br>GST<br>THE HONOURABLE MR. JUSTICE HARISANKAR V. MENON For the Appellant : ADV SRI.Santhosh P. Abraham For the Respondent : Sri. Alan Priyadarshi Dev, GP JUDGMENT The petitioner is a partnership firm, which is stated to be an assessee holding registration under the provisions of the CGST/SGST Act from 01.07.2017. The....

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....es, the captioned writ petition has been filed seeking appropriate reliefs. 2. Sri. Santhosh P. Abraham, the learned counsel for the petitioner, would invite the attention of this Court to the judgment of this Court in Ganga Constructions v. Assistant Executive Engineer, Local Self Government Department & others [2026 KHC 184] wherein this Court, considering the various circulars issued, has sp....

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....ions of Section 8 of the KVAT Act. As regards service tax, prior to 01.07.2017, the petitioner had no liability. Therefore, in my opinion, that is all the more a reason for the petitioner to contend that the GST component requires to be disbursed to him. This is because, during the VAT period, compounded tax was payable only at the rate of 4% or 5%. As against this, the tax payable under the GST s....

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....actor in question. In the case at hand, the petitioner has also specifically contended that it is only seeking reimbursement of the GST component covered by Exts.P3/P4 series of invoices. The learned counsel for the petitioner states that for the periods covered by Exts.P3/P4 series of invoices, the petitioner had already filed its returns under the provisions of the Statute. Therefore, I am of th....