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        2023 (11) TMI 1252 - SCH - GST

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        Amended work contract's GST reimbursement duty and withholding GST from running bills held impermissible; challenge rejected, direction upheld. Whether the contract as amended made the respondents liable to bear and reimburse GST and, consequently, whether withholding the GST component from ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Amended work contract's GST reimbursement duty and withholding GST from running bills held impermissible; challenge rejected, direction upheld.

                            Whether the contract as amended made the respondents liable to bear and reimburse GST and, consequently, whether withholding the GST component from running bills was permissible. The HC construed the amended work order and related contractual terms to place GST liability on the respondents, and held that withholding the GST impact was arbitrary, violative of the agreement, and contrary to the respondents' own stipulations. The SC found no ground to interfere with that determination and upheld the HC's direction, resulting in rejection of the challenge and disposal of the petition.




                            The Supreme Court of India in 2023 (11) TMI 1252 - SC Order, heard the counsel and stated that there is no reason to interfere in the instant case. The question of law raised is left open for consideration in an appropriate fact situation. The petition(s) have been disposed of along with any pending application(s).
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                            ActsIncome Tax
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