- Government contractor paid additional GST due to regime change but was denied reimbursement
- Petitioner argued that the notification applies only to pre-GST contracts and not to post-GST contracts
- Denial of reimbursement was claimed to be arbitrary and discriminatory, violating the Constitution
- Authority misapplied the notification, using the wrong paragraph for post-GST contracts
- Secretary of Public Works Department directed to reconsider the claim and provide a reasoned order with a hearing opportunity
- Case: Calcutta HC Pinki Construction v. Executive Engineer North Bengal Development Department W.P.A No. 875 of 2022
Source: a2ztaxcorp.net
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.