2024 (8) TMI 1127 - HC - GST

Variation in the term of the letter of acceptance - the concerned Opposite Parties after execution of the work have unilaterally withdrawn the substituted Clause-9 as per letter dated 18.05.2018 - HELD THAT - The Opposite Parties after the work having already been executed by the Petitioners could not have varied the terms contained in Clause-9 of the letter. The impugned communication dated 06.09.2021 cannot be sustained and is accordingly set aside. The consequences of the quashing of the said communication shall follow. All actions taken based upon the said communication dated 06.09.2021 are held illegal. Petition disposed off.

Summary

The High Court of Orissa heard a case where the Petitioners challenged the Opposite Parties' decision to unilaterally withdraw a clause related to GST in a construction contract. The Court found the withdrawal to be arbitrary and illegal, setting aside the decision and declaring all actions taken based on it as illegal. The Opposite Parties were directed to proceed accordingly. The writ petition was disposed of with these observations.