GST reimbursement directions cannot override the statutory scheme; representations must be considered only in accordance with law.

A direction requiring reimbursement of GST to the writ petitioner could not stand where liability for GST and any differential tax reimbursement arising from contractual arrangements remained governed by the GST enactments. The HC, following later co-ordinate bench rulings, held that tax authorities cannot be directed to reimburse tax contrary to the statutory scheme. The proper course was only to consider the petitioner's representations in accordance with law. The reimbursement direction was set aside and replaced with a limited direction to examine the representations under the statute, in favour of the Revenue.

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Issues: Whether the direction requiring the authorities to reimburse GST to the writ petitioner could be sustained, or whether the matter was confined to consideration of the representations in accordance with law.

Analysis: The appeal was guided by later co-ordinate bench rulings clarifying that liability for GST, including any reimbursement of differential tax arising from contractual arrangements, is governed by the statutory scheme and not by directions to tax authorities. A direction to reimburse tax could not be issued contrary to the GST enactments, and the proper course was only to consider the representations in accordance with law.

Conclusion: The direction for reimbursement of GST was set aside and replaced by a direction to consider the representations in accordance with law, in favour of the Revenue.

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