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Office of Principal Commissioner GST and Central Excise v. R. Chandrashekar

Where contractors executing government works based on pre-GST tenders with tax-inclusive rates faced increased GST liability post- 01.07.2017, statutory liability to pay GST remained unaffected by reimbursement disputes with Employers, and no judicial direction could permit filing revised or amended returns, or waive penalty, interest or limitation, contrary to statutory provisions, thus directions easing such compliance were to be set aside GST: Where government contractors with pre-GST tax-inclusive contracts incurred additional GST liability on works/payments executed after 01.07.2017, direction to reimburse differential tax applied only to concerned Employers and not tax authorities, restricting liability and benefit of revised GST-inclusive recalculation solely to parties to contract and not extending to Revenue authorities