Reimbursement of GST - The Appellant filed appeal against the judgement of the learned single judge dated 05.07.2021. The learned single judge vide impugned judgement dated 05.07.2021 has dismissed the petition filed by the appellant i.e., Indian Railway Catering and Tourism Corporation, preferred under section 34 of the Arbitration and Conciliation Act, 1996. The Claimant submitted that it is indicated towards the end of the tender document that ''Service tax is payable as per applicable rates." The charges for the supply of food are inclusive of all the taxes. The court observed that as correctly concluded by the arbitrator, GST from 01.07.2017 would have to be reimbursed to the respondent by IRCTC, upon the proof of deposit of the same with the concerned statutory authority. Thus, no interference is called for with the impugned judgement dated 05.07.2021. Interpretation of the terms of contract, and appraisal of evidence is completely within the domain of the arbitrator. The Court cannot supplant its view with that of the arbitrator.

Held that:- The Hon’ble High Court dismissed the appeal.