https://www.taxtmi.com/caselaws?id=789428 Contempt jurisdiction requires proof of wilful disobedience of a clear and specific court direction. Where the writ court had remitted the matter for calculation and payment of a withheld GST-related amount, and the authority subsequently determined and paid a quantified sum, substantial compliance was found. The contempt court could not re-open the dispute or act as an appellate forum on the quantum calculated by the authority. As no wilful or deliberate non-compliance of the writ order was established, contempt was not attracted, and any remaining grievance on entitlement or quantum had to be pursued before the appropriate forum. en-us Thu, 19 Mar 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789428 Contempt jurisdiction requires proof of wilful disobedience of a clear and specific court direction. Where the writ court had remitted the matter for calculation and payment of a withheld GST-related amount, and the authority subsequently determined and paid a quantified sum, substantial compliance was found. The contempt court could not re-open the dispute or act as an appellate forum on the quantum calculated by the authority. As no wilful or deliberate non-compliance of the writ order was established, contempt was not attracted, and any remaining grievance on entitlement or quantum had to be pursued before the appropriate forum. Case-Laws GST Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789428