Applicability of GST on Works Contracts entered before GST Implementation

Dipak Sarkar Vs State of West Bengal And Ors (Calcutta High Court) The recent judgment by the Calcutta High Court in the case of Dipak Sarkar v. The State of West Bengal and Others [WPA/2127/2023 dated September 15, 2023] has significant implications for businesses regarding their Goods and Services Tax (GST) liability. The court’s decision revolves around whether the assessee is obligated to pay GST on payments received after the implementation of the GST regime for work orders that were initiated before the GST regime came into effect. Hon’ble Calcutta High Court, dismissed the writ ...