GST cannot be levied on work contracts executed under VAT regime: Allahabad HC

Vimlesh Kumar Contractor Vs State of U.P. and 3 others (Allahabad High Court) In the Allahabad High Court case Vimlesh Kumar Contractor Vs State of U.P. and 3 others, the petitioner challenged orders passed by GST authorities seeking to levy tax, interest, and penalty under the Goods and Services Tax Act for the financial year 2018-19. The petitioner, a proprietorship registered under GST and engaged in work contracts, contended that the proceedings were initiated without jurisdiction since the works in question were executed prior to the implementation of GST, during the VAT regime, for the f...