Delay in Issuing Invoice Defeats Contractor’s Claim for Higher GST Payment: Madras HC

SPK And Co. Vs Additional Commissioner (Madras High Court) The writ petition before the Madras High Court challenged an order dated 26.04.2024 passed by the third respondent, by which the petitioner’s request for remittance of the differential Goods and Services Tax (GST) amount was rejected. The petitioner sought a direction to reimburse the additional GST arising from an increase in the tax rate from 12% to 18%, by considering the petitioner’s representation dated 22.03.2024. The petitioner’s case was that, for the projects executed by it, GST was initially payable at the rate of 12%. ...