GST impact on government contracts: administrative review required to address tax liabilities and update contract pricing.

Applicability of GST to government contracts where SOR and BOQ were not updated, creating additional tax liabilities; responsibility for incorporating the new tax regime into contract pricing and the administrative duty to address resultant tax increments. The court directed a formal representation process and a reasoned administrative decision after departmental consultation, with no coercive action to be taken against the petitioner pending resolution.

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