M/s N.G. GADHIYA v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Ganesh Ram Meena, Justice
M/s N.G. GADHIYA
v.
STATE OF RAJASTHAN & ORS
S.B. CIVIL WRIT PETITION No. 16435/2024 dated 25.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Refund – Construction contract – GST rate increased from 12% to 18% during execution – Contractor demanded differential 6% GST refund citing government order inserting Clause 36E in Public Works Financial Accounts Rules – Refund rejected relying on contract clause making rates inclusive of GST – Contractor raised bills without claiming differential – Circulars and rules applicable to state undertaking executing contract – Other government bodies granting similar refunds – Held: Writ petition allowed – Rejection quashed – Refund directed with interest from claim date – No estoppel as rights created by statutory order.
Represented By:
Counsel for the Petitioner: R.P. Singh, Senior Advocate assisted by Rituraj Kaur Bhullar
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