Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

Manner in which the amount of tax under the GST regime is to be reckoned and adjusted in contract executed before implementation of GST.

Shanti Prime Publication Pvt. Ltd.

Quantum of GST — The petitioners are contractor and have been undertaking various works at the requisition of the Kerala Water Authority and such other Public and Private Limited undertakings. The petitioner asserts that the work has been completed and according to them, there is no dispute as to the bill or the other specifics with respect to the quality or nature of the work undertaken. The only issue, between them and the Water Authority is as to the manner in which the amount of tax under the GST regime is to be reckoned and adjusted as per the contract. The petitioner claims that since they have completed the work and have paid the GST, they are entitled the benefit of circular No.GST/002/17, dated 10.08.2018, for which, they have made several representations before the Water Authority. Directions issued to the respondent authority to immediately take up representations of the petitioner to issue orders on the same, adverting specifically to the terms of circular No.GST/002/17, dated 10.08.2018, issued by the said Authority expeditiously. — Reena Engineers And Contractors Pvt. Ltd. Vs. Kerala Water Authoirty [2018] 2 TAXLOK.COM 249 (Kerala)