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GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

The High Court allowed the petition and directed the respondent ...


Govt entity directed to pay GST difference at enhanced rate + interest for delay.

December 2, 2024

Case Laws     GST     HC

The High Court allowed the petition and directed the respondent No. 2, a government entity, to pay the petitioner the difference in GST amount at the enhanced rate of 18% instead of 12% for the period from 01.01.2022 to 30.09.2022 within three months, failing which the petitioner shall be entitled to interest at 6% per annum from the date of entitlement. The Court rejected the objections raised by respondents No. 2 & 3 regarding the maintainability of the writ petition and availability of alternative remedy under the Arbitration Act, as no disputed questions of fact were involved in the case.

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