https://www.taxtmi.com/caselaws?id=799330 Differential GST liability arising from the transition from VAT to GST under works contracts depends on the terms and conditions of each individual contract. Where contracts involve different parties and contractual arrangements, reimbursement obligations cannot be determined through uniform directions. Statutory tax authorities also cannot be directed to refrain from exercising powers contrary to the GST framework. Blanket directions requiring reimbursement of differential tax liability and restraining tax enforcement are therefore impermissible without a contract-specific determination. en-us Tue, 08 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799330 Differential GST liability arising from the transition from VAT to GST under works contracts depends on the terms and conditions of each individual contract. Where contracts involve different parties and contractual arrangements, reimbursement obligations cannot be determined through uniform directions. Statutory tax authorities also cannot be directed to refrain from exercising powers contrary to the GST framework. Blanket directions requiring reimbursement of differential tax liability and restraining tax enforcement are therefore impermissible without a contract-specific determination. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799330