GST As A Force Majeure Event – In Arbitration Contracts

The High Court of Delhi has recently ruled that the implementation of Goods and Service Tax Act, 2017 (hereinafter referred to as the "GST"), came within the definition of a force majeure event. This ruling came when the petitioner, the National Highways Authority of India (hereinafter referred to as "NHAI") approached the High Court in an application under Section 34 of the Arbitration and Concil…