Contractors Entitled to Reimbursement for GST Impact on Indirect Transactions

Gopikrishna Infrastructure Pvt Ltd Vs State of Jharkhand (Jharkhand High Court)

Contractors are entitled to reimbursement of the GST impact also on indirect transactions on which GST was imposed.

This is a settled law that the State and its instrumentalities are required to demonstrate fair play in action. In “ABL International Ltd. and Another”¹⁷ the Hon’ble Supreme Court observed that even in contractual matters, the State and its instrumentalities are required to follow the equality clause under Article 14 of the Constitution of

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