https://www.taxtmi.com/caselaws?id=794938 Pre-GST works contracts containing a tax-adjustment clause may require reimbursement of the additional GST burden where the increase was not included in the contract price. Clause 43.2, read with the Government Order, was described as supporting adjustment of the contract price for changed taxes, despite the inapplicability of the cited service-tax exemptions. Retention money should not be withheld merely because audit objections remain pending; objections relied upon for withholding must be properly communicated, and the retention is otherwise refundable with interest. Claims for price escalation involving billing, interim certificates, and contractual computation require factual examination and should be pursued through the agreed adjudication or arbitration mechanism rather than writ proceedings. en-us Tue, 07 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794938 Pre-GST works contracts containing a tax-adjustment clause may require reimbursement of the additional GST burden where the increase was not included in the contract price. Clause 43.2, read with the Government Order, was described as supporting adjustment of the contract price for changed taxes, despite the inapplicability of the cited service-tax exemptions. Retention money should not be withheld merely because audit objections remain pending; objections relied upon for withholding must be properly communicated, and the retention is otherwise refundable with interest. Claims for price escalation involving billing, interim certificates, and contractual computation require factual examination and should be pursued through the agreed adjudication or arbitration mechanism rather than writ proceedings. Case-Laws GST Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794938