Price revision not allowed in contract due to change in tax post-GST

Bipson Surgical (India) (P) Ltd. v. State of Gujarat (Gujarat High Court)

In the present case as observed hereinabove as such the liability to pay GST under the GST/CGST Act is upon the supplier. As observed hereinabove the price quoted and the rate contract was inclusive of all the levies and taxes. Therefore, the petitioners shall not be entitled to the revision of price as sought.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

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