Case Law Details
Gordhandas Gobindram Vs State of Chhattisgarh (Chhattisgarh High Court)
The Chhattisgarh High Court, in the case of Gordhandas Gobindram Vs State of Chhattisgarh, made a landmark ruling regarding additional tax liabilities arising from the introduction of the GST law on 1st July 2017. This pertained to contracts issued before the law’s implementation, where the petitioner was required to pay additional tax, which they sought as a refund from the respondents.
The petitioner relied on a previous State Government order dated 10th October 2018, which laid down a policy decision to refund additional tax liabilities to contractors for contracts awarded before the GST law’s introduction. This case echoes a previous judgement of this court in the WPT No.94 of 2020 case, in which a similar set of circumstances led to the court ruling in favor of the petitioner.
The State counsel’s argument was based on the premise that the petitioner’s claim would be considered subject to providing a fresh claim with proof of the additional tax liability incurred due to the GST law’s implementation.
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