Dipak Sarkar Vs State of West Bengal
Date: September 14, 2023
Subject Matter
GST applicable on payments received after the implementation of the GST regime for work orders that were initiated before the GST regime came into effect
Summary
The court held that the assessee is liable to pay GST on payments received after the implementation of the GST regime for work orders that were initiated before the GST regime came into effect. The petitioner, engaged in providing contractual service…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The writ petition is directed against an appellate order passed under Section 107 of the West Bengal Goods and Service Tax Act, 2017. Briefly, the petitioner is a contractor executing works for the State Government. The grievance of the petitioner is that the Notification dated 16th August, 2017 does not deal with payments made in the post GST…