https://www.taxtmi.com/caselaws?id=794178 Contractual arrangements could not alter GST liability or the statutory scheme for assessment, recovery and enforcement, so directions allowing revised returns and blanket waiver of interest, penalty and limitation were unsustainable and were set aside as against the tax authorities. A reimbursement direction for incremental GST on the contract was a matter between the contractor and the employer and could not be treated as binding the GST authorities or the State; it was confined to the employer. The operative effect was that the impugned directions against the tax authorities and State were removed, while reimbursement obligations remained contractual. en-us Wed, 10 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794178 Contractual arrangements could not alter GST liability or the statutory scheme for assessment, recovery and enforcement, so directions allowing revised returns and blanket waiver of interest, penalty and limitation were unsustainable and were set aside as against the tax authorities. A reimbursement direction for incremental GST on the contract was a matter between the contractor and the employer and could not be treated as binding the GST authorities or the State; it was confined to the employer. The operative effect was that the impugned directions against the tax authorities and State were removed, while reimbursement obligations remained contractual. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794178