GST liability is not applicable before its enactment: Patna HC

D.B.S. Construction Pvt. Ltd. Vs State of Bihar (Patna High Court)

The Hon’ble Patna High Court in D.B.S. Construction (P.) Limited v. State of Bihar [Civil Writ Jurisdiction Case No. 5708 of 2022 dated June 25, 2024], held that if the Assessee makes any representation for refund of GST deducted, Authorities were to be directed to dispose of same strictly in accordance with law as expeditiously as possible preferably within a period of eight weeks from date of said representation and disposed of the writ petition.

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