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HC ruled on GST reimbursement dispute between petitioner and ...


Government Must Reimburse 6% GST Rate Difference After Rate Hike From 12% to 18% Within Three Months

March 4, 2025

Case Laws     GST     HC

HC ruled on GST reimbursement dispute between petitioner and government entity. Acknowledging State GST Department's confirmation of rate increase from 12% to 18%, court directed respondent to reimburse petitioner for differential GST amount of 6% for period January 1-24, 2022. Payment must be made within three months of certified order copy receipt. Non-compliance will attract 6% per annum interest from entitlement date. Court disposed petition despite alternative remedy availability under Arbitration Act, considering direct involvement of GST authorities and rate enhancement confirmation.

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