GST rate enhancement supports reimbursement of differential tax, and writ remedy remains available absent disputed facts.

Where GST on contract work was enhanced from 12% to 18% with effect from 01.01.2022, the contractor's claim was that the Government entity must reimburse the 6% differential for the period up to 30.09.2022. The record reflected acceptance of liability to bear the additional tax, and the only objection was absence of State approval. As no disputed question of fact survived, the availability of an alternative arbitral remedy did not bar writ jurisdiction. The tax notifications supporting the revised rate were treated as sufficient basis for directing payment of the differential amount, with interest if delayed beyond the time granted.

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Issues: Whether the petitioner was entitled to reimbursement of the differential GST of 6% for the period from 01.01.2022 to 30.09.2022, and whether the writ petition was maintainable despite the plea of alternative remedy.

Analysis: The petitioner had executed works for a Government entity and was paying GST at 18% after the rate was enhanced from 12% to 18% with effect from 01.01.2022. The record showed that respondent No. 2 had already accepted liability to pay the additional 6% from 01.01.2022, and the only objection raised was that State approval had not been received. As no disputed question of fact arose, the availability of an arbitral remedy did not bar writ jurisdiction. The tax notifications governing the rate enhancement supported the petitioner's claim for the differential amount.

Conclusion: The petitioner was held entitled to reimbursement of the 6% GST differential from 01.01.2022 to 30.09.2022, with interest at 6% per annum if payment was not made within the time granted.

Final Conclusion: The petition succeeded to the extent of directing payment of the GST differential, and the matter was disposed of accordingly.

Ratio Decidendi: Where the GST rate applicable to contract work is enhanced by notification and the government entity admits liability to pay the revised tax, the contractor is entitled to recover the differential amount in writ jurisdiction when no disputed question of fact survives.

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