https://www.taxtmi.com/caselaws?id=793718 Patent illegality arose because the arbitral tribunal treated the value of non-tendered items as exclusive of GST without considering material evidence. The HC noted that interference under Section 34 and Section 37 of the Arbitration and Conciliation Act, 1996 is limited, but an award may be set aside where it is based on no evidence or ignores vital evidence. Here, the tribunal relied mainly on the final bill while overlooking RA bills and tabulated statements indicating that at least some non-tendered item values included GST. The finding was therefore set aside, and the GST and interest components were directed to be recomputed. en-us Thu, 18 Jun 2026 00:00:00 +0530 Mon, 22 Jun 2026 10:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793718 Patent illegality arose because the arbitral tribunal treated the value of non-tendered items as exclusive of GST without considering material evidence. The HC noted that interference under Section 34 and Section 37 of the Arbitration and Conciliation Act, 1996 is limited, but an award may be set aside where it is based on no evidence or ignores vital evidence. Here, the tribunal relied mainly on the final bill while overlooking RA bills and tabulated statements indicating that at least some non-tendered item values included GST. The finding was therefore set aside, and the GST and interest components were directed to be recomputed. Case-Laws Indian Laws Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793718