https://www.taxtmi.com/caselaws?id=795642 Contractual disputes over the inter se calculation or reimbursement of GST are arbitrable where they do not determine statutory tax liability or bind the taxing authority. GST-related arbitral findings based on a MoRTH SOP were set aside as patently illegal because the SOP was not incorporated into the item-rate contract, applicable State instructions and GST transitional provisions were not adequately addressed, and the claimed tax shortfall, interest and penalty lacked cogent evidentiary support. The severable GST component requires fresh adjudication under the contract, applicable State instructions and the GST transitional framework, while the independent Dispute Review Expert fee award and consensual item-rate finding remain preserved. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795642 Contractual disputes over the inter se calculation or reimbursement of GST are arbitrable where they do not determine statutory tax liability or bind the taxing authority. GST-related arbitral findings based on a MoRTH SOP were set aside as patently illegal because the SOP was not incorporated into the item-rate contract, applicable State instructions and GST transitional provisions were not adequately addressed, and the claimed tax shortfall, interest and penalty lacked cogent evidentiary support. The severable GST component requires fresh adjudication under the contract, applicable State instructions and the GST transitional framework, while the independent Dispute Review Expert fee award and consensual item-rate finding remain preserved. Case-Laws Indian Laws Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795642