https://www.taxtmi.com/caselaws?id=423690 In Section 34 review of an arbitral award, a court will not interfere where the award rests on the contract text, governing circulars and evidence, and is neither patently illegal nor perverse. On the welcome drink issue, the bid documents did not expressly include that service for the relevant period, so IRCTC's deduction was unjustified and the service provider's entitlement was upheld. On GST for production charges after 01.07.2017, the circular framework required reimbursement of applicable taxes on proof of deposit, and GST shown in returns and challans was held reimbursable. The award and the challenged judgment were sustained. en-us Thu, 02 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423690 In Section 34 review of an arbitral award, a court will not interfere where the award rests on the contract text, governing circulars and evidence, and is neither patently illegal nor perverse. On the welcome drink issue, the bid documents did not expressly include that service for the relevant period, so IRCTC's deduction was unjustified and the service provider's entitlement was upheld. On GST for production charges after 01.07.2017, the circular framework required reimbursement of applicable taxes on proof of deposit, and GST shown in returns and challans was held reimbursable. The award and the challenged judgment were sustained. Case-Laws GST Thu, 02 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423690