Excess GST liability to be reimbursed as per contractual obligation

Shree Contractor Vs State of Kerala (Kerala High Court) Kerala High Court held that the excess GST liability pertaining to the transactions relating to the contract is question needs to be reimbursed to the petitioner as per the terms and conditions stated in the contract. Accordingly, writ allowed to that extent. Facts- The Petitioner is a partnership firm and is engaged in the construction work including the works for the Government Departments. The petitioner was entrusted with the work at the instance of the Kerala Water Authority. The petitioner completed the work on 31.03.2023. However, ...