2025 (9) TMI 386

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.....Sakthivel Senior Panel Central Government Standing Counsel For the Respondent (in both petitions) : M/s.Ashwini Vaithialingam COMMON ORDER These petitions have been filed under Section 34 of the Arbitration and Conciliation Act, 1996 (in short "the Act") challenging the impugned arbitral awards dated 27.02.2024 passed in favour of the respondent against the petitioner. 2. Before the A....

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....that may become available in respect of all the inputs used in the supply of final goods/or services under GST scheme and submit a declaration in their offer of the same. 3.0 Statutory Variations: 3.1 Statutory variation will be considered during the original delivery period and against documentary evidence only. However increase in taxes or duties on account of misclassification....

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....nts holding that those claimants (contractors) are entitled to get 7% differential GST rate, as the contractors by mistake had raised invoices at 5% GST, instead of 12%. The arbitral awards passed in favour of other claimants against the petitioner were challenged by the petitioner in Arb.O.P.(Com. Div.) Nos.602 of 2023, 74, 423 to 429 of 2024, 92 and 172 of 2025 and this Court, by a common order ....