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    <title>2023 (8) TMI 1531 - KARNATAKA HIGH COURT</title>
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    <description>Where a public contract was executed after the GST regime came into force, the contractor&#039;s statutory liability to pay GST on the completed work supported reimbursement of the GST component by the service recipient. The analysis treats the contract value and service relationship as giving rise to a corresponding obligation on the department to reimburse the tax amount claimed in the representation. On that basis, writ relief by mandamus was considered appropriate and the department was directed to pay the GST reimbursement within the time granted.</description>
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      <description>Where a public contract was executed after the GST regime came into force, the contractor&#039;s statutory liability to pay GST on the completed work supported reimbursement of the GST component by the service recipient. The analysis treats the contract value and service relationship as giving rise to a corresponding obligation on the department to reimburse the tax amount claimed in the representation. On that basis, writ relief by mandamus was considered appropriate and the department was directed to pay the GST reimbursement within the time granted.</description>
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