Calcutta High Court GST Judgment: Works Contracts Pre and Post GST

Babun Rakshit Vs State of West Bengal & Ors. (Calcutta High Court) This article delves into a recent judgment from the Calcutta High Court that addresses a Goods and Services Tax (GST) liability dispute. The dispute revolves around works contracts executed both before and after the introduction of the GST regime in India, and the petitioner’s contention that they are not liable for the GST liability. Background of the Case: The petitioner has approached the Calcutta High Court under Article 226 of the Constitution of India, seeking an order or direction regarding GST liability incurr...