https://www.taxtmi.com/caselaws?id=801207 In pre-existing works contracts transitioning from VAT to GST, reimbursement of any incremental GST is governed by the contractual arrangement between the contractor and the employer. Statutory GST liability, assessment, recovery and enforcement must remain governed by the applicable GST enactments and cannot be altered through contractual terms. Tax authorities cannot be directed to permit revised returns or waive statutory interest, penalties or limitation requirements contrary to the GST regime. Any entitlement to incremental GST reimbursement must therefore be resolved between the contracting parties, without changing statutory tax administration. en-us Fri, 25 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801207 In pre-existing works contracts transitioning from VAT to GST, reimbursement of any incremental GST is governed by the contractual arrangement between the contractor and the employer. Statutory GST liability, assessment, recovery and enforcement must remain governed by the applicable GST enactments and cannot be altered through contractual terms. Tax authorities cannot be directed to permit revised returns or waive statutory interest, penalties or limitation requirements contrary to the GST regime. Any entitlement to incremental GST reimbursement must therefore be resolved between the contracting parties, without changing statutory tax administration. Case-Laws GST Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801207