Allahabad HC: No GST Can Be Levied on Paid Post-GST Payments for VAT-Era Works - SAG Infotech Official Tax Blog

A significant ruling by the Allahabad High Court has clarified that GST authorities do not have the power to initiate proceedings under Section 73 to levy tax on payments received post-GST if the work was actually completed during the VAT regime. The Context: In this specific case, the petitioner, who works under a work contract, faced a show-cause notice issued on 31.01.2024 regarding FY 2018–19.…