GST reimbursement claim from a pre-GST contract must be considered and decided in accordance with law.

A reimbursement request for additional GST liability arising from a civil contract executed before the GST regime was placed before the municipal authorities. The HC directed the Municipal Corporation, Raipur, to examine the application strictly in accordance with law and to dispose of it expeditiously within the stipulated time. The operative effect is that the respondent authority must consider the claim on its merits and decide it in accordance with law.

---

---

Issues: Whether the respondent municipal corporation was required to consider and dispose of the petitioner's application for reimbursement of additional GST liability.

Analysis: The petitioner's request for reimbursement arising from a civil contract executed before implementation of the Goods and Services Tax regime had been placed before the respondent authorities. The Court directed the Municipal Corporation, Raipur to examine the application strictly in accordance with law and to do so expeditiously within a stipulated time.

Conclusion: The application was ordered to be considered and disposed of by the respondent authority in accordance with law.

---