https://www.taxtmi.com/caselaws?id=799244 Government works contractors that paid the incremental GST liability arising when GST replaced VAT during an ongoing works contract may seek reimbursement from the State as recipient of the service. The reimbursement right covers only the differential tax attributable solely to the GST transition, rather than other contract liabilities. Where the contractor has discharged that incremental liability, mandamus may compel reimbursement, subject to verification of underlying records and calculations. The reimbursable amount is therefore confined to the verified differential GST liability. en-us Mon, 10 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799244 Government works contractors that paid the incremental GST liability arising when GST replaced VAT during an ongoing works contract may seek reimbursement from the State as recipient of the service. The reimbursement right covers only the differential tax attributable solely to the GST transition, rather than other contract liabilities. Where the contractor has discharged that incremental liability, mandamus may compel reimbursement, subject to verification of underlying records and calculations. The reimbursable amount is therefore confined to the verified differential GST liability. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799244