Chhattisgarh HC Directs GST Refund for Pre-GST Contracts

B M S Projects Vs State of Chhattisgarh Through Secretary (Chhattisgarh High Court)

The Chhattisgarh High Court, in B M S Projects v. State of Chhattisgarh, addressed the petitioner’s grievance regarding the non-refund of GST paid on a contract awarded before the implementation of the GST regime on July 1, 2017. The petitioner argued that, despite a state government circular promising refunds for such cases, the authorities had not processed their claim. The state counsel acknowledged the government’s commitment to refund GST in pre-GST contracts but maintained tha

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