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of <h1>Petition dismissed; arbitral awards upheld granting contractors 7% GST differential for invoices wrongly raised at 5% vs 12% Section 34</h1> <h3>The Integral Coach Factory, Rep. by its General Manager Versus M/s. Pennar Industries Limited, Rep. by its Authorised Signatory, Mr. K. Lavanya Kumar</h3> The Integral Coach Factory, Rep. by its General Manager Versus M/s. Pennar Industries Limited, Rep. by its Authorised Signatory, Mr. K. Lavanya Kumar - TMI Petitions under Section 34 of the Arbitration and Conciliation Act, 1996 challenge arbitral awards dated 27.02.2024 granting the respondent GST differential. Disputes arose under the contract's statutory variation clause, which provides in part: 'Any amendment in GST rate shall be governed by the contractual conditions under Statutory Variation Clause (SVC) ... increase in GST rate amendments shall be considered for quoted HSN only, against documentary evidence ... The benefit of reduction in GST rate shall have to be passed on to railways.' The Arbitrator held claimants who paid GST at 12% are entitled to the 7% differential where invoices were mistakenly raised at 5%. Identical claims by similarly placed contractors yielded awards upheld in connected Section 34 petitions by a common order dated 09.04.2025, which found the awards do 'not suffer from patent illegality' and are 'not opposed to public policy.' As the present challenges raise the same grounds, the petitions are dismissed. No costs.
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