Non-Refund of Differential 6% GST Liability Borne by Contractors for Works Contracts: Chhattisgarh HC directs Refund of Excess Tax Paid within 4 Months [Read Order]

The petitioners contended that their bids were based on the prevailing 12% GST rate, and the retrospective application of the higher rate without a refund mechanism was unjust
Chhattisgarh High Court - GST - GST Liability - Refund of Excess Tax - Works Contracts - TAXSCAN

The Single Bench of Justice Rajani Dubey of the High Court of Chhattisgarh directed the department to refund the excess Goods and Services Tax paid by the contractors at the rate of 18% on Works Contracts. The petitioners contested against the imposition of an 18% GST rate on contracts executed before 18.07.2022 and sought a…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader