Gordhandas Gobindram Vs State Of Chattisgarh
Date: December 20, 2022
Subject Matter
Reimbursement of the additional tax liability on implementation of the Goods and Services Tax (“GST”) law is allowed
Summary
Reliance is placed on the judgment of the Hon’ble Chhattisgarh High Court in M/s D.A. Enterprises v. State of Chhattisgarh [WPT No.94 of 2020 on November 17, 2022] , wherein under identical set of facts the Court allowed the petition. The Petit…
1. The instant writ petition has been filed by the petitioner in respect of additional tax liability incurred by the petitioner in the light of GST law introduced w.e.f. 1.7.2017 onwards. 2. The matter pertains to the contract / work order given to the petitioner prior to the introduction of the GST law. The petitioner on account of the introduction of new GST law was required to pay certain addit…