State Instrumentalities Must Reimburse Differential GST to Contractors For Pre-Existing Works Contracts Under Execution Issue Whether a government contractor who incurred and paid an additional tax burden due to the transition from the VAT regime to the GST regime during a running works contract has a legal right to seek reimbursement of the differential tax… Read More »
Pre-GST Contract Tax Reimbursement Overruled and Remanded Due to Lack of Verification and Computation Issue Whether a contractor is entitled to the reimbursement of incremental GST under a pre-GST contract clause without providing verified tax returns, challans, or documents evidencing actual payment, and whether such quantified tax disputes are suitable for adjudication under a writ… Read More »
Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Courts cannot waive statutory GST interest or penalty due to commercial disputes between contractors and employers. Issue Whether a court can issue directions to tax authorities to waive statutory interest, penalties, or limitations, and allow the filing of revised… Read More »
Interest on delayed GST applies by operation of law, and contractual disputes do not bind tax authorities. Issue Issue I (Interest & Recovery): Whether a court can grant a blanket waiver of interest, penalty, and statutory time limitations for delayed GST returns, or allow return amendments contrary to the statute. Issue II (Contractual Reimbursement): Whether… Read More »
Input Tax Credit Cannot Be Denied for GSTR-2A Mismatches on Imports and SEZ Procurements for FY 2018-19 Issue Whether Input Tax Credit (ITC) on imports and Special Economic Zone (SEZ) procurements for the financial year 2018-19 can be denied to an assessee under Section 16 based solely on a mismatch between GSTR-3B and GSTR-2A, when… Read More »
Tax Recovered In Violation Of Judicial Stay Ordered To Be Refunded Exceeding Twenty Percent PreDeposit Issue Whether an order passed on a stay/waiver application under Section 220 should be quashed and the illegally recovered demand refunded when the Revenue aggressively appropriated the entire disputed tax amount despite a subsisting High Court interim stay order. Facts… Read More »