https://www.taxtmi.com/caselaws?id=360718 A recovery certificate for GST could be enforced against the contractor because the statutory scheme and the contract permitted recovery of the tax liability through the proper officer as arrears of land revenue, including recovery in accordance with the parties' agreement. However, the composite citation could not stand in full where the consideration amount had already been adjusted by the local authority. The Allahabad HC therefore confined recovery to the subsisting GST liability alone and sustained the contractor's obligation only for the unpaid tax component, subject to the undertaking to pay it. en-us Fri, 13 Apr 2018 00:00:00 +0530 Sat, 01 Mar 2025 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360718 A recovery certificate for GST could be enforced against the contractor because the statutory scheme and the contract permitted recovery of the tax liability through the proper officer as arrears of land revenue, including recovery in accordance with the parties' agreement. However, the composite citation could not stand in full where the consideration amount had already been adjusted by the local authority. The Allahabad HC therefore confined recovery to the subsisting GST liability alone and sustained the contractor's obligation only for the unpaid tax component, subject to the undertaking to pay it. Case-Laws GST Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360718