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    <title>2026 (9) TMI 1204 - DELHI HIGH COURT</title>
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    <description>Contractual GST reimbursement claims arising after input tax credit reversal concern the inter se allocation of an indirect-tax burden between parties, rather than tax liability owed to revenue authorities. At the arbitrator-appointment stage, review is confined to the prima facie existence of an arbitration agreement covering the dispute. Such a claim is not manifestly non-arbitrable merely because it involves GST; jurisdiction and arbitrability objections may be determined by the arbitral tribunal. The claim may therefore proceed to arbitration through appointment of a sole arbitrator.</description>
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      <description>Contractual GST reimbursement claims arising after input tax credit reversal concern the inter se allocation of an indirect-tax burden between parties, rather than tax liability owed to revenue authorities. At the arbitrator-appointment stage, review is confined to the prima facie existence of an arbitration agreement covering the dispute. Such a claim is not manifestly non-arbitrable merely because it involves GST; jurisdiction and arbitrability objections may be determined by the arbitral tribunal. The claim may therefore proceed to arbitration through appointment of a sole arbitrator.</description>
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