High Court of Calcutta14 September 2026

Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd

For assessee

WPA NO. 5150 OF 2022

The ruling in brief

Where electrical line repair and maintenance services had been completed in 2015 before introduction of GST, subsequent approval and billing in 2019 could not alter date of supply or bring completed services within GST regime, consequently payment withheld for want of GST registration was directed to be released with interest after deducting tax, if any, applicable under pre-GST regime

Provisions considered

Section 9, read with section 142, of Central Goods and Services Tax Act, 2017/ West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Jammu & Kashmir and Ladakh High Court18 Sept 2026

For assessee

Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd

The ruling in brief

Provisions considered

Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd

The ruling in brief

Provisions considered

Read the full analysis

Green Valley Sumo Taxi Stand Union Srinagar Dood Ganga v. Union Territory of J And K

Boilla Venkataramana Reddy v. Shivenari Canteen Services

Adarsh Vidhya Mandir Senior Secondary School v. Union of India

Read the full analysis