GST Payment and TDS Claims must be State-Specific based on Work Executed: Telangana HC in L&T-PES Matter

The Telangana High Court ruled that GST payment and TDS claims should be treated as state-specific based on the location where work was executed. The case involved LT Pes, where the claimant had sought a refund of GST and TDS for work executed in multiple states. The Court clarified that since GST and TDS obligations are jurisdiction-specific, claims must align with the state where the respective services were provided or performed. This decision underscores the need for businesses to maintain accurate records of transactions and jrisdiction for tax purposes and ensures that state tax laws are adhered to appropriately.