Chhattisgarh HC Orders Refund of Excess GST on Works Contracts

Surana And Company Vs Union Of India (Chhattisgarh High Court) The case of Surana and Company vs. Union of India reached the Chhattisgarh High Court concerning the non-refund of a 6% differential GST liability borne by contractors for works contracts. The court directed the refund of the excess tax paid within a stipulated timeframe. The petitioners contested the applicability of notification No.11/2017-Central Tax (Rate), amended by notification No.03/2022-Central Tax (Rate), which prescribed a GST rate of 18% for works contract services. They sought exemption for contracts executed before 18...