C D Sajeev vs. Kollam Corporation

Held

The High Court directed the 2nd respondent (Secretary, Kollam Corporation) to consider the petitioner's representation for the refund of the Rs. 18,000/- deducted as GST. The respondent was ordered to pass appropriate orders in accordance with law within one month from the date of receipt of the judgment.

Facts

The petitioner booked an auditorium from Kollam Corporation for his daughter's marriage, which was later cancelled. Upon cancellation, the Corporation refunded the booking amount after deducting a cancellation fee and Rs. 18,000/- towards GST. The petitioner contended that no GST was remitted by the Corporation as no service was rendered and sought a refund of the deducted GST.

Key Issues

Whether the Corporation was legally entitled to deduct GST for a cancelled service where no actual service was rendered, and whether the deducted GST amount should be refunded to the petitioner.