https://www.taxtmi.com/caselaws?id=408485 The Court upheld the legality of the Office Memorandum dated 10th December 2018 and the Revised Schedule of Rates-2014, dismissing the challenges raised by the Petitioner. The demand notice issued under Section 61 of the OGST Act was deemed valid for recovering excess payments. The Court emphasized the necessity of adjusting contract values post-GST implementation and applying clear procedures for calculating GST on works contracts. The Petitioner's claims of financial burden due to differential tax amounts were not accepted, with the Court affirming the validity and applicability of the relevant guidelines and regulations. en-us Mon, 07 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408485 The Court upheld the legality of the Office Memorandum dated 10th December 2018 and the Revised Schedule of Rates-2014, dismissing the challenges raised by the Petitioner. The demand notice issued under Section 61 of the OGST Act was deemed valid for recovering excess payments. The Court emphasized the necessity of adjusting contract values post-GST implementation and applying clear procedures for calculating GST on works contracts. The Petitioner's claims of financial burden due to differential tax amounts were not accepted, with the Court affirming the validity and applicability of the relevant guidelines and regulations. Case-Laws GST Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408485