GST transition reimbursement for works contracts upheld where differential liability was held payable by the respondents.

In a GST transition dispute over works contracts, prior co-ordinate Bench rulings were followed to hold that the differential GST liability reflected in the impugned order was reimbursable by the respondents. The writ claim was accepted on that basis, and the petitioner was entitled to reimbursement of the differential GST amount.

---

---

Issues: Whether the petitioner was entitled to reimbursement of the differential GST amount demanded under the impugned order and consequent relief in writ jurisdiction.

Analysis: The petition was considered in the light of prior co-ordinate Bench decisions that had already resolved the same GST reimbursement issue arising from works contracts executed around the GST transition. Relying on those decisions, the Court accepted the petitioner's plea that the differential GST liability reflected in the impugned order required to be borne and reimbursed by the concerned respondents.

Conclusion: The petitioner was held entitled to reimbursement of the differential GST amount and the respondents were directed to pay the amount within six weeks.

---