Writ Rejected Due to Absence of Clause for GST Rate Increase Compensation

Ojas Construction Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)

The petitioner, a contractor engaged for construction of a dam and canal under the Dharampura Jalashay Yojna, filed a writ petition seeking reimbursement of the additional 6% Goods and Services Tax (GST) paid due to an increase in the GST rate on works contract services. The agreement was executed on 17 August 2022, when the applicable GST rate was 12%. However, the Central Government issued a notification dated 18 July 2022 enhancing the rate from 12% to 18%, and the petitioner subsequently sought

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