GST Liability Is Statutory, Not Contractual & it Cannot Be Altered by Contract: Karnataka HC

State of Karnataka Vs Sudhanva Engineers And Builders (Karnataka High Court) The Karnataka High Court allowed the State’s appeal in part and set aside the directions issued by the Single Judge requiring the State and GST authorities to pay or reimburse the contractor’s GST dues, interest and penalty arising from works executed under a government contract. The appeal arose from a writ petition in which the contractor sought reimbursement of GST liabilities incurred after the introduction of the GST regime and also sought protection against recovery proceedings initiated by the GST a...