Babun Rakshit Vs State of West Bengal & Ors
Date: October 18, 2023
Subject Matter
GST liability dispute concerning works contracts executed before and after the introduction of GST
Summary
The petitioner, a registered business under the GST Act, filed a writ petition challenging the imposition of GST liability on works contracts executed both before and after the introduction of GST legislation. The petitioner argued that it was imposs…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India praying for order or direction on the respondent no. 1 and 4 to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and…