https://www.taxtmi.com/caselaws?id=441019 Whether a public utility could withhold "GST impact" from a contractor's running bills despite amended tender/contract terms was the dominant issue. Interpreting the amended clause on "impact of GST on all affected transactions under the contract in totality" with pre-bid clarifications and the LOA, the HC held the deletion of the earlier restriction confined to direct transactions evinced a clear intent to reimburse GST on both direct and indirect (bought-out) items; the general conditions could not revive deleted exclusions. Independently, as a supply/sale contract, Section 64A, Sale of Goods Act, 1930 entitled the contractor to tax variation, and the withholding breached promissory estoppel/legitimate expectation and Article 14. The matter was remitted to compute and pay withheld GST with statutory interest. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 12 Jan 2026 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441019 Whether a public utility could withhold "GST impact" from a contractor's running bills despite amended tender/contract terms was the dominant issue. Interpreting the amended clause on "impact of GST on all affected transactions under the contract in totality" with pre-bid clarifications and the LOA, the HC held the deletion of the earlier restriction confined to direct transactions evinced a clear intent to reimburse GST on both direct and indirect (bought-out) items; the general conditions could not revive deleted exclusions. Independently, as a supply/sale contract, Section 64A, Sale of Goods Act, 1930 entitled the contractor to tax variation, and the withholding breached promissory estoppel/legitimate expectation and Article 14. The matter was remitted to compute and pay withheld GST with statutory interest. Case-Laws GST Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441019