Dec 30, 2025
GST refund directed to be processed as State authorities were held bound by Central Government circulars governing pre-GST contracts
Case Reference M/s Alok Buildtech Pvt. Ltd. v. State of Chhattisgarh & Ors.High Court of ChhattisgarhWrit Petition (Civil) No. 5582 of 2024Category of Dispute: Refund of GST – Works Contract (Pre-GST Contracts)Date of Judgment: 16 December 2024 Facts The petitioner, a Class-A contractor, was awarded a public works contract by the State authorities at pre-GST rates. During execution, GST was…