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No Double Taxation Where KVAT Component Adjusted Before GST: Kerala HC
Case Law Details
- Case Name
- D. Sureshbabu Vs Kerala State Electricity Board Ltd. (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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D. Sureshbabu Vs Kerala State Electricity Board Ltd. (Kerala High Court)
The Kerala High Court considered a writ petition filed by an A Class Government contractor who had undertaken three civil works for the Kerala State Electricity Board under work orders dated 31.5.2017, 3.8.2017, and 30.8.2018. Although one work order was issued before the introduction of the Goods and Services Tax (GST) regime, the petitioner contended that the actual commencement of that work was on 25.8.2017. All three works were completed after the introduction of GST on 1.7.2017.
The petitioner conten...
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