TMI BlogThe High Court addressed the issue of liability to pay GST based on a Board resolution. The Court found...The High Court addressed the issue of liability to pay GST based on a Board resolution. The Court found that the agreement's scope of work included all taxes, so the contractor cannot claim additional GST. The government's reduction of GST on works contracts balanced pre and post-GST taxes. The petitioner was required to execute a supplemental agreement at a reduced value. The effective date of GST was considered, and the petitioner failed to provide evidence of paying GST or claiming input tax credit. Due to the arbitration clause in the agreement, the Court could not issue the direction sought in the writ petition. The petitioner was given the option to invoke arbitration within four weeks. The Writ Petition was disposed of accordingly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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