https://www.taxtmi.com/caselaws?id=790581 A government contract executed after GST came into force was construed to require reimbursement of CGST and SGST paid by the contractor under Clause 42.1, because that clause expressly covered central or State taxes levied on completed work and paid on proof of payment. The absence of Part-II of Schedule A did not extinguish that contractual entitlement, especially where GST return material showed actual payment, and the refusal to reimburse was treated as arbitrary. The HC also accepted writ jurisdiction, since the dispute depended on contract interpretation and no complex disputed facts required trial. The contractor was therefore entitled to reimbursement with interest at 12% per annum from the respective payment dates. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790581 A government contract executed after GST came into force was construed to require reimbursement of CGST and SGST paid by the contractor under Clause 42.1, because that clause expressly covered central or State taxes levied on completed work and paid on proof of payment. The absence of Part-II of Schedule A did not extinguish that contractual entitlement, especially where GST return material showed actual payment, and the refusal to reimburse was treated as arbitrary. The HC also accepted writ jurisdiction, since the dispute depended on contract interpretation and no complex disputed facts required trial. The contractor was therefore entitled to reimbursement with interest at 12% per annum from the respective payment dates. Case-Laws GST Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790581