Summary
- The Kerala High Court has upheld the entitlement of Mary Matha Infrastructure Private Limited to GST reimbursement for a government construction project executed before the GST regime began.
- The court noted that the tender was awarded on January 30, 2017, prior to the GST's implementation on July 1, 2017, and acknowledged that GST could not have been included in the original bid.
- It directed the Additional Chief Secretary to recalculate the amount payable to the contractor within eight weeks, considering the differential between VAT and GST for goods supplied after December 14, 2017.
- This ruling emphasizes the need for careful examination of pre-GST contracts and their tax implications in future government projects.
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