https://www.taxtmi.com/caselaws?id=796022 Reimbursement of incremental GST under a contractual tax-variation clause cannot be made conditional on certification from GST authorities where the GST regime provides no such certification mechanism. Returns, challans and other relevant records evidencing actual incremental tax payment may support the claim. However, a quantified reimbursement cannot be granted without verifying that the amount represents tax paid beyond that embedded in the contract price. The contractor must substantiate the claim before the Commissioner, who must examine the supporting documents without requiring GST-authority certification; arbitration and other remedies remain available. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796022 Reimbursement of incremental GST under a contractual tax-variation clause cannot be made conditional on certification from GST authorities where the GST regime provides no such certification mechanism. Returns, challans and other relevant records evidencing actual incremental tax payment may support the claim. However, a quantified reimbursement cannot be granted without verifying that the amount represents tax paid beyond that embedded in the contract price. The contractor must substantiate the claim before the Commissioner, who must examine the supporting documents without requiring GST-authority certification; arbitration and other remedies remain available. Case-Laws GST Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796022