https://www.taxtmi.com/caselaws?id=784737 In a writ seeking reimbursement of differential GST arising from an increase from 12% to 18%, the HC held that the principal's liability under the relevant circular to bear differential tax depends on the date of invoice/payment, but the delay in raising the invoice and receiving payment was prima facie attributable to the petitioner, not the respondent; hence denial of reimbursement was justified. The HC further held that the dispute turned on contested factual issues unsuitable for adjudication under Art. 226. The writ petition was dismissed, with liberty to pursue remedies before the competent civil court or arbitral forum. en-us Wed, 10 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784737 In a writ seeking reimbursement of differential GST arising from an increase from 12% to 18%, the HC held that the principal's liability under the relevant circular to bear differential tax depends on the date of invoice/payment, but the delay in raising the invoice and receiving payment was prima facie attributable to the petitioner, not the respondent; hence denial of reimbursement was justified. The HC further held that the dispute turned on contested factual issues unsuitable for adjudication under Art. 226. The writ petition was dismissed, with liberty to pursue remedies before the competent civil court or arbitral forum. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784737