Calcutta HC Directs Review of GST Reimbursement for Post-GST Works Contracts

Pinki Construction & Anr. Vs Executive Engineer (Calcutta High Court) Calcutta High Court has instructed the Additional Chief Secretary, North Bengal Development Department, to re-examine a request for Goods and Services Tax (GST) reimbursement from Pinki Construction & Anr., a partnership firm registered under the CGST and WBGST Acts. The petitioner sought a mandamus for the payment of GST amounts on Works Contract Services rendered from July 1, 2017, onwards. Pinki Construction contended that the respondent authorities had incorrectly applied Paragraph 3(iv) of Notification No. 5050-...