https://www.taxtmi.com/caselaws?id=464952 HC held that the petitioner, a works contractor who had paid GST instead of VAT for contracts executed under the pre-GST regime, is entitled to reimbursement of the differential tax. Relying on earlier coordinate Bench decisions, HC reiterated that taxpayers similarly situated may file or amend GST returns to reflect the correct differential tax without interest, penalty, or limitation. Applying this principle, HC directed the respondents to reimburse the excess GST paid by the petitioner as indicated in its representations. The writ petition was accordingly allowed. en-us Mon, 19 Feb 2024 00:00:00 +0530 Tue, 25 Nov 2025 12:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464952 HC held that the petitioner, a works contractor who had paid GST instead of VAT for contracts executed under the pre-GST regime, is entitled to reimbursement of the differential tax. Relying on earlier coordinate Bench decisions, HC reiterated that taxpayers similarly situated may file or amend GST returns to reflect the correct differential tax without interest, penalty, or limitation. Applying this principle, HC directed the respondents to reimburse the excess GST paid by the petitioner as indicated in its representations. The writ petition was accordingly allowed. Case-Laws GST Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464952