Writ maintainability despite contractual remedy upheld for differential GST payment after rate enhancement and accepted liability.

A writ petition seeking payment of differential GST was treated as maintainable despite an alternative contractual remedy because no disputed question of fact required reference to the dispute resolution mechanism. The GST rate on the petitioner's work had increased from 12% to 18% from 01.01.2022, and the respondent had already accepted liability for the additional 6%. On that basis, the petitioner's claim for the tax differential was accepted, and the respondent was directed to pay the differential GST within the stipulated time, failing which interest would accrue.

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Issues: Whether the petitioner was entitled to a writ direction for payment of the differential GST amount arising from the enhancement of GST rate and whether the existence of an alternative contractual remedy barred the writ petition.

Analysis: The GST rate applicable to the petitioner's work was enhanced from 12% to 18% with effect from 01.01.2022. The respondent entity had already accepted liability to pay the additional 6% and the record did not disclose any disputed question of fact warranting relegation to the contractual dispute resolution mechanism. In these circumstances, the writ remedy was treated as maintainable and the petitioner's claim for the differential tax component was accepted.

Conclusion: The petitioner succeeded. The respondent was directed to pay the differential GST at 6% for the relevant period within the stipulated time, failing which interest would become payable.

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