https://www.taxtmi.com/caselaws?id=795093 Contractual terms between a contractor and a government employer cannot alter the contractor's statutory GST liability, which remains governed by the applicable GST enactments. Revised or amended returns, waiver of interest or penalties, and relaxation of statutory filing limitations cannot be permitted without statutory authority; directions allowing such departures are unsustainable. Any claim for reimbursement of differential GST arises from the contractual relationship with the government employer and may operate only against that employer under the contract and applicable law. Tax authorities and the State in their taxing capacity are not liable to reimburse the differential tax. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795093 Contractual terms between a contractor and a government employer cannot alter the contractor's statutory GST liability, which remains governed by the applicable GST enactments. Revised or amended returns, waiver of interest or penalties, and relaxation of statutory filing limitations cannot be permitted without statutory authority; directions allowing such departures are unsustainable. Any claim for reimbursement of differential GST arises from the contractual relationship with the government employer and may operate only against that employer under the contract and applicable law. Tax authorities and the State in their taxing capacity are not liable to reimburse the differential tax. Case-Laws GST Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795093