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    <title>2024 (10) TMI 439 - MADHYA PRADESH HIGH COURT</title>
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    <description>Where GST on contract work was enhanced from 12% to 18% with effect from 01.01.2022, the contractor&#039;s claim was that the Government entity must reimburse the 6% differential for the period up to 30.09.2022. The record reflected acceptance of liability to bear the additional tax, and the only objection was absence of State approval. As no disputed question of fact survived, the availability of an alternative arbitral remedy did not bar writ jurisdiction. The tax notifications supporting the revised rate were treated as sufficient basis for directing payment of the differential amount, with interest if delayed beyond the time granted.</description>
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