Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
A post-01.07.2017 works contract was held to fall under the GST regime, so the contractor could not insist on the pre-GST tax rate. Clause 42.1 was construed to entitle reimbursement of Central and State taxes actually levied and paid on completed items of work, and CGST/SGST were held covered within that expression. The absence of an incorporated Schedule A could not defeat the contractual reimbursement right. GST returns and portal statements were accepted as proof of payment. The refusal to reimburse was found arbitrary and violative of Article 14, and interest at 12% per annum was awarded from the respective dates of payment. The writ petition was held maintainable because the dispute turned on contract interpretation, not disputed facts.
A post-01.07.2017 works contract was held to fall under the GST regime, so the contractor could not insist on the pre-GST tax rate. Clause 42.1 was construed to entitle reimbursement of Central and State taxes actually levied and paid on completed items of work, and CGST/SGST were held covered within that expression. The absence of an incorporated Schedule A could not defeat the contractual reimbursement right. GST returns and portal statements were accepted as proof of payment. The refusal to reimburse was found arbitrary and violative of Article 14, and interest at 12% per annum was awarded from the respective dates of payment. The writ petition was held maintainable because the dispute turned on contract interpretation, not disputed facts.
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