Calcutta High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Calcutta High Court
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
Karnataka High Court
Where a Class-I contractor, after award of works contract before GST regime, paid differential GST arising from transition from VAT to GST and sought reimbursement from State which remained unresolved, State as service recipient was obligated to reimburse such differential GST attributable to regime change since petitioner had executed work and discharged due tax as per law