Shashi Ranjan Constructions Private Limited Vs Union of India (Patna High Court)
Date: May 4, 2025
Court: High Court
Bench: Patna
Type: Writ Petition
Judge(s)/Member(s): RAJEEV RANJAN PRASAD, ASHOK KUMAR PANDEY
Subject Matter
GST Applicable to Construction Services Despite Pre-GST Agreement
Summary
In this case, a Private Limited Company engaged in construction sought to challenge an assessment order issued by the Assistant Commissioner of State Tax in Muzaffarpur. The order dated November 30, 2023, held the company liable for CGST/BGST and IGS…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Heard Mr. D.V. Pathy, learned senior counsel for the petitioner, learned ASG for the CGST & CX and Mr. Vikash Kumar, learned SC-11 for the State-respondent. 2. Petitioner in the present writ application is a Private Limited Company engaged in the business of construction of buildings/apartments in the State of Bihar. 3. By filing this writ…