GST Reimbursement Claim Requires Proof of Incremental Tax Payment: Karnataka HC

Bruhath Bangalore Mahanagara Palike Vs PMJ Constructions Pvt. Ltd. (Karnataka High Court) The Karnataka High Court considered an appeal filed by the Bruhath Bangalore Mahanagara Palike (BBMP) challenging a Single Judge’s order directing reimbursement of Rs. 2,23,23,979.92 towards the differential Goods and Services Tax (GST) paid by a contractor executing public works. The respondent, a registered contractor, had been awarded works under contracts dated 20.03.2013 and 29.10.2015. The dispute was confined to reimbursement of the additional tax liability arising after the implementatio...