Reimbursement claim for differential GST after rate hike from 12% to 18% rejected; invoice delay by claimant proved decisive
Case-Laws
GST
Claim for reimbursement of differential GST arising from rate increase from 12% to 18% was rejected on the ground that the contractual circular-based liability to bear differential tax depends on the tax rate as on invoice/payment date, and the delay in raising the invoice after issuance of the work completion certificate was attributable to the clai
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