https://www.taxtmi.com/caselaws?id=302563 A Delhi HC decision on a transportation services contract held that the service provider was not liable for welcome drink costs during the disputed period because the original tender did not include that obligation and the later policy change operated only prospectively. It also held that GST paid on production charges after 01.07.2017 was reimbursable on proof of deposit, since the governing commercial circulars required tax reimbursement and the record supported payment. Applying section 34 principles, the court declined interference where the arbitral award rested on a plausible reading of the contract, circulars, and evidence. en-us Wed, 02 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302563 A Delhi HC decision on a transportation services contract held that the service provider was not liable for welcome drink costs during the disputed period because the original tender did not include that obligation and the later policy change operated only prospectively. It also held that GST paid on production charges after 01.07.2017 was reimbursable on proof of deposit, since the governing commercial circulars required tax reimbursement and the record supported payment. Applying section 34 principles, the court declined interference where the arbitral award rested on a plausible reading of the contract, circulars, and evidence. Case-Laws GST Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302563