Reimbursement of differential GST upheld where tax rate increased and no disputed facts justified bypassing alternative remedy.

Enhanced GST on the petitioner's work from 12% to 18% with effect from 01.01.2022 entitled the petitioner to reimbursement of the 6% differential for the period 01.01.2022 to 30.09.2022, because the State continued releasing running bills at the lower rate despite the higher tax liability. The writ petition was treated as maintainable since no disputed questions of fact arose and the contractual alternative-remedy mechanism was not an impediment. The State GST Department also accepted that the enhanced rate was payable by the Government entity. Interest at 6% per annum was indicated if payment was not made within the stipulated time.

---

---

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

Analysis: The rate of GST applicable to the petitioner's work was enhanced from 12% to 18% with effect from 01.01.2022. The respondents continued to release running bills at 12% although the petitioner was liable to pay GST at the enhanced rate. The Court found that no disputed questions of fact arose and therefore the petitioner could not be relegated to the contractual dispute resolution mechanism. The State GST Department also accepted that the enhanced rate was payable by the Government Entity.

Conclusion: The petitioner was held entitled to payment of the differential GST amount of 6% for the relevant period, with interest at 6% per annum if payment was not made within the stipulated time.

---