https://www.taxtmi.com/caselaws?id=794633 A reimbursement dispute under a works contract was treated as distinct from the statutory GST regime. The text states that liability for GST must be determined strictly under the governing tax enactments, and courts cannot direct filing of revised GST returns or grant a blanket waiver of interest, penalty or limitation contrary to statute. It further states that, where the controversy is confined to reimbursement between contractors and the employer, no directions can be issued to tax authorities on levy, assessment, recovery or collection of tax. The impugned directions against the State and tax authorities were set aside, while the reimbursement issue remained confined to the employer-contractor relationship. en-us Wed, 10 Jun 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794633 A reimbursement dispute under a works contract was treated as distinct from the statutory GST regime. The text states that liability for GST must be determined strictly under the governing tax enactments, and courts cannot direct filing of revised GST returns or grant a blanket waiver of interest, penalty or limitation contrary to statute. It further states that, where the controversy is confined to reimbursement between contractors and the employer, no directions can be issued to tax authorities on levy, assessment, recovery or collection of tax. The impugned directions against the State and tax authorities were set aside, while the reimbursement issue remained confined to the employer-contractor relationship. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794633