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    <title>2024 (12) TMI 45 - MADHYA PRADESH HIGH COURT</title>
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    <description>A writ petition was held maintainable despite an alternative contractual dispute-resolution clause because no disputed question of fact survived and the contractual remedy was not an effective bar in the circumstances. On the merits, the GST rate on the works contract increased from 12% to 18% from 01.01.2022, and the respondent had accepted liability for the additional 6% but did not pay it. The petitioner was therefore entitled to reimbursement of the GST differential for the period 01.01.2022 to 30.09.2022, with interest at 6% per annum if payment was not made within the time granted.</description>
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    <pubDate>Mon, 23 Sep 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=762465</link>
      <description>A writ petition was held maintainable despite an alternative contractual dispute-resolution clause because no disputed question of fact survived and the contractual remedy was not an effective bar in the circumstances. On the merits, the GST rate on the works contract increased from 12% to 18% from 01.01.2022, and the respondent had accepted liability for the additional 6% but did not pay it. The petitioner was therefore entitled to reimbursement of the GST differential for the period 01.01.2022 to 30.09.2022, with interest at 6% per annum if payment was not made within the time granted.</description>
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