https://www.taxtmi.com/caselaws?id=751670 An amended GST adjustment clause may override earlier restrictive wording where the contract, amendments and clarification letters show that GST impact must be assessed in totality; on that basis, reimbursement for GST borne on indirect transactions is payable. Contractors whose agreements were executed before GST but whose performance continued into the GST period cannot be denied the amended benefit merely because of the earlier execution date, as the contract documents form one composite arrangement and unequal treatment would be arbitrary. The text states that the writ petitions succeeded and that the employer was directed to calculate and release the withheld GST impact with statutory interest within the stipulated time. en-us Tue, 09 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751670 An amended GST adjustment clause may override earlier restrictive wording where the contract, amendments and clarification letters show that GST impact must be assessed in totality; on that basis, reimbursement for GST borne on indirect transactions is payable. Contractors whose agreements were executed before GST but whose performance continued into the GST period cannot be denied the amended benefit merely because of the earlier execution date, as the contract documents form one composite arrangement and unequal treatment would be arbitrary. The text states that the writ petitions succeeded and that the employer was directed to calculate and release the withheld GST impact with statutory interest within the stipulated time. Case-Laws GST Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751670