AIR WING ENGINEERING, THR. ITS SOLE PROPRIETOR MOHANCHANDRA MURALIDHAR SAMANT v. STATE OF GOA, THR. CHIEF SECRETARY, GOVT. OF GOA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
Bharati Dangre, Justice & Ashish S. Chavan, Justice
AIR WING ENGINEERING, THR. ITS SOLE PROPRIETOR MOHANCHANDRA MURALIDHAR SAMANT
v.
STATE OF GOA, THR. CHIEF SECRETARY, GOVT. OF GOA & ORS.
MISC.CIVIL APPLICATION NO.183 OF 2025 IN PUBLIC INTEREST LITIGATION (SUO MOTU) NO.2 OF 2015 dated 15.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund/adjustment – Differential GST rate – Works contract for supply, installation, testing and commissioning of air conditioners in Court buildings – Excess deposit made with Court on account of wrong GST rate – Contractor entitled to refund of part amount balance refundable to State – Held: Application disposed – Directions issued to Registry to disburse respective shares within one week.
Represented By:
Counsel for the Petitioner: Sagar Sarmalker, Advocate
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