High Court of Kerala9 June 2026

Kanjiramkunnel Constructions v. Superintending Engineer

For assessee

WP(C) NO. 44360 OF 2023

The ruling in brief

Where contractor who was awarded PWD works in pre-GST regime, executed same and raised invoices with GST post 01.07.2017 but GST component was withheld by government department though government circular provided for tax reimbursement on proof, contractor was entitled to reimbursement of GST for post-GST supplies upon production of GST returns

Provisions considered

Section 9, read with section 142, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017 - Section 8 of Kerala Value Added Tax Act, 2003

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

Karnataka High Court25 Aug 2026

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N.S. Nayak and Sons v. State of Karnataka

Where a registered civil contractor executed pre-GST works and after GST rollout paid differential GST, as State received benefit of works post-GST implementation, contractor had enforceable right thereto, thus, recipient municipal authority was liable to reimburse GST-attributable differential subject to verification

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Anil Annasaheb Patil v. Executive Engineer Pwd

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Where civil contractor executed road works under contract with State and, following GST replacing VAT, paid differential GST due to regime change, contractor became entitled to reimbursement of additional GST from beneficiary State entity, as liability to bear such tax rests on service recipient and reimbursement right extends only to tax attributable to GST regime introduction, subject to verification and law

Kanjiramkunnel Constructions v. Superintending Engineer

The ruling in brief

Provisions considered

Kanjiramkunnel Constructions v. Superintending Engineer

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

N.S. Nayak and Sons v. State of Karnataka

Anil Annasaheb Patil v. Executive Engineer Pwd

Naganath Constructions Engineers and Contractors v. Government of Karnataka