https://www.taxtmi.com/caselaws?id=796123 Arbitral review under Section 34 is discussed as limited where an award adopts a plausible contractual interpretation, particularly on reimbursement of GST paid on gas-transmission charges; statutory GST liability remains for GST authorities. The notes identify patent illegality where a tribunal relies on GST deposit receipts after leaving their admissibility undecided, without supporting returns, transaction records or accounts proving payment attributable to the claimant. They further explain that waiver requires intentional relinquishment of a known right, while estoppel requires representation, reliance and alteration of position. Contractual pre-dispute payment requirements and payment of earlier invoices do not, by themselves, establish waiver, estoppel or extinguish recurring claims. en-us Thu, 23 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796123 Arbitral review under Section 34 is discussed as limited where an award adopts a plausible contractual interpretation, particularly on reimbursement of GST paid on gas-transmission charges; statutory GST liability remains for GST authorities. The notes identify patent illegality where a tribunal relies on GST deposit receipts after leaving their admissibility undecided, without supporting returns, transaction records or accounts proving payment attributable to the claimant. They further explain that waiver requires intentional relinquishment of a known right, while estoppel requires representation, reliance and alteration of position. Contractual pre-dispute payment requirements and payment of earlier invoices do not, by themselves, establish waiver, estoppel or extinguish recurring claims. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796123