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FINS ENGINEERS AND CONTRACTORS (P) LTD. vs. SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, THRISSUR AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K. JAYASANKARAN NAMBIAR
SYAM KUMAR V.M.
Pet. Counsel
V. Jayanandakumar
U. Balagangadharan
Res. Counsel
P.r. Sreejith
V.k. Shamsudheen

Petitioner / Applicant

FINS ENGINEERS AND CONTRACTORS (P) LTD.

Respondent SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE, THRISSUR AND OTHERS
Court Kerala High Court
State

Kerala

Date May 24, 2024
Order No.

W. A. NO. 143 OF 2024

Citation

2024(5) TAXREPLY 10694
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ORDER

JUDGMENT The appellant, who was the petitioner in W.P.(C).No.10596 of 2023 has preferred this appeal impugning the judgment dated 07.12.2023 of a learned Single Judge in the writ petition. 2. The brief facts necessary for disposal of this appeal are as follows: The appellant is a registered Private Limited Company registered as such under the Kerala Goods and Service Tax Act, 2017. It is a provider of works contract services. During the period from July, 2017 to March, 2018, the appellant had un-adjusted TDS amounts in its account. In other words, during the said period, the appellant had, while paying output tax in respect of the services provided by it, failed to adjust the TDS amounts that were lying to its credit in its accounts. Instead of claiming a refund of the output tax paid, to the extent of un-adjusted TDS that was available in the accounts, it chose to treat the un-adjusted TDS as available input tax credit in its accounts and sought to transition the same t....

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