#contractual fairness

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GST reimbursement directed as withholding of GST impact on pre-GST contracts was held arbitrary, violating fairness and equality principles

Case Details Case Title: M/s Ashoka Buildcon Limited v. State of Jharkhand & Ors. Court: High Court of Jharkhand at Ranchi Petition No.: W.P.(T) No. 851 of 2025 Date of Judgment: 06.05.2025 Category of Dispute: Refund / GST Impact on Pre-GST Contracts Relevant Sections: Section 7 & 9 of CGST Act (levy on supply), Section 15 (value of supply), Section 16 & 54 (ITC & Refund), Rule 89 of CGST…

GST reimbursement directed as withholding of GST impact on pre-GST contracts was held arbitrary, violating fairness and equality principles