HC directs Chhattisgarh SGST Officers to dispose of applications for reimbursement of GST liability

Assessee filed a writ petition stating that he had made an application on 5-4-2018 before Commissioner, Municipal Corporation, Raipur for reimbursement of additional Goods and Services Tax liability on civil contract and work order issued prior to implementation of Goods and Services Tax Act, 2017, which was not being considered and decided despite Notification dated 5-4-2018 issued by State Government.

Whether Commissioner, Municipal Corporation, Raipur was to be directed to consider and dispose of assessee’s application strictly in accordance with law within a period of four weeks – Held, yes

Citation: [2018] 94 taxmann.com 168 (Chhattisgarh)

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