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Issues: Whether the arbitral awards granting the respondent 7% differential GST were liable to be set aside in proceedings under Section 34 of the Arbitration and Conciliation Act, 1996.
Analysis: The challenge turned on the same grounds that had already been rejected in connected matters involving similarly placed contractors. The Court noted that the earlier common order had upheld the arbitral awards granting differential GST and had found no patent illegality or contravention of public policy. Since the present petitions were founded on identical objections, no separate basis was made out to interfere with the awards.
Conclusion: The arbitral awards were sustained and the Section 34 petitions were liable to be dismissed.