Petition dismissed; arbitral awards enforcing contractual statutory variation clause upheld; Section 34 challenges rejected, GST differential recoverable

Petition dismissed; arbitral awards enforcing contractual statutory variation clause upheld; Section 34 challenges rejected, GST differential recoverableCase-LawsGSTThe HC dismissed the petition and upheld the impugned arbitral awards rendered in favour o

Petition dismissed; arbitral awards enforcing contractual statutory variation clause upheld; Section 34 challenges rejected, GST differential recoverable
Case-Laws
GST
The HC dismissed the petition and upheld the impugned arbitral awards rendered in favour of the respondent, enforcing the statutory variation clause in the contract. The Arbitrator found that similarly situated contractors had mistakenly invoiced GST at 5% instead of the applicable 12% and were entitled to the 7% differential; those awards were challenged by the petitioner but the HC, by a common order, dismissed the Section 34 challenges and held the awards free from patent illegality and not contrary to public policy. Accordingly, the arbitral awards stand enforced and the petitioner's challenge is dismissed, entitling the respondents to recovery of the differential GST as adjudicated.
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