https://www.taxtmi.com/caselaws?id=403987 GST implementation may constitute a contractual change in law and force majeure where the clause covers materially adverse legal changes and evidence shows reduced traffic and toll revenue affecting performance. A subsequent circular accepting GST as a change in law for toll contractors may support that characterisation, while the actual impact remains fact-specific. Under Section 34 of the Arbitration and Conciliation Act, judicial review of an arbitral award is limited: a plausible interpretation of contractual terms and evidence cannot be displaced merely because another view is possible. The award therefore remained undisturbed because no jurisdictional or other valid ground for interference was established. en-us Tue, 29 Sep 2020 00:00:00 +0530 Mon, 24 Mar 2025 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403987 GST implementation may constitute a contractual change in law and force majeure where the clause covers materially adverse legal changes and evidence shows reduced traffic and toll revenue affecting performance. A subsequent circular accepting GST as a change in law for toll contractors may support that characterisation, while the actual impact remains fact-specific. Under Section 34 of the Arbitration and Conciliation Act, judicial review of an arbitral award is limited: a plausible interpretation of contractual terms and evidence cannot be displaced merely because another view is possible. The award therefore remained undisturbed because no jurisdictional or other valid ground for interference was established. Case-Laws GST Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403987