https://www.taxtmi.com/caselaws?id=757423 After execution and completion of the work, a later communication seeking to withdraw the earlier GST-related stipulation and alter the letter of acceptance was an impermissible unilateral variation of a concluded contract. The court held that the substituted Clause-9 governing GST treatment had already been acted upon, so the respondents could not retrospectively adjust payments on the basis of the 06.09.2021 communication. That communication and all actions taken under it were set aside as illegal, and the parties were directed to proceed in accordance with the earlier contractual position. en-us Thu, 15 Feb 2024 00:00:00 +0530 Fri, 09 May 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757423 After execution and completion of the work, a later communication seeking to withdraw the earlier GST-related stipulation and alter the letter of acceptance was an impermissible unilateral variation of a concluded contract. The court held that the substituted Clause-9 governing GST treatment had already been acted upon, so the respondents could not retrospectively adjust payments on the basis of the 06.09.2021 communication. That communication and all actions taken under it were set aside as illegal, and the parties were directed to proceed in accordance with the earlier contractual position. Case-Laws GST Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757423