Contractual reimbursement of the incremental GST burden could...

Contractual reimbursement of the incremental GST burden could operate only between contractors and their employers, because statutory GST liability, return filing, and the incidents of interest, penalty, and limitation must be governed strictly by the GST enactments. The HC held that a writ court could not direct tax authorities to permit filing or amendment of returns after 01.07.2017 contrary to the statute, or waive statutory consequences. The impugned directions to the tax authorities were set aside, and the reimbursement direction was confined to the concerned employers, leaving the contractual dispute intact but outside the GST administration.

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