https://www.taxtmi.com/caselaws?id=788925 A State instrumentality remains subject to Article 14 in contractual dealings, and writ jurisdiction is not barred merely because the dispute arises from a contract where the challenge concerns allegedly arbitrary State action. The Rajasthan HC held that Clause 36E, inserted by the 07.01.2021 amendment to the Public Works Financial & Accounts Rules, applied to the government undertaking because its contracts were governed by those rules and no separate regime excluded them. On that basis, denial of refund for the differential GST increase during performance was held discriminatory, as Clause 36E required equitable tax adjustment, and the petitioner was entitled to refund with interest. en-us Wed, 25 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788925 A State instrumentality remains subject to Article 14 in contractual dealings, and writ jurisdiction is not barred merely because the dispute arises from a contract where the challenge concerns allegedly arbitrary State action. The Rajasthan HC held that Clause 36E, inserted by the 07.01.2021 amendment to the Public Works Financial & Accounts Rules, applied to the government undertaking because its contracts were governed by those rules and no separate regime excluded them. On that basis, denial of refund for the differential GST increase during performance was held discriminatory, as Clause 36E required equitable tax adjustment, and the petitioner was entitled to refund with interest. Case-Laws GST Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788925